Which of the following is true of building a creative marketing organization?
A) It is enough if firms are customer-oriented.
B) Companies must watch trends and be ready to capitalize on them.
C) Firms should focus more on efficiency rather than innovation.
D) Companies should attempt to minimize risks as much as possible.
E) Firms should focus on protecting their existing markets and physical resources.
B
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Freund Company produces calendars in a one-department process. The following data is available for the past month:
Work-in-process inventory, beginning 0 Units started 15,000 Units completed and transferred 12,000 Units in ending inventory 3,000 Direct materials added $30,000 Direct labor $20,700 Factory overhead costs $10,350 The units in process at the end of the month are 100 percent complete with respect to materials and 60 percent complete with respect to conversion costs. What are the total costs to account for? A) $20,700 B) $30,000 C) $50,700 D) $61,050