Which of the following measurement methods is similar to grading on a curve?

South State, Inc used $153,000 of direct materials and incurred $63,000 of direct labor costs during the year

Indirect labor amounted to $270,000, while indirect materials used totaled $53,000. Other operating costs pertaining to the factory included utilities of $135,500; maintenance of $70,260; repairs of $53,400; depreciation of $133,000; and property taxes of $74,640. There was no beginning or ending finished goods inventory, but Work-in-Process inventory began the year with a $5,000 balance and ended the year with a $7,400 balance. How much is the cost of goods manufactured? A) $12,400 B) $1,003,400 C) $1,010,800 D) $1,005,800

Based on the information contained in Tables 4-5, what was Yen's return on common equity for

2010? A) 121.4% B) 24.3% C) 50.0% D) 85.0%