A vertical spring of force constant $600 \mathrm{~N} / \mathrm{m}$ has one end attached to the ceiling and the other to a $12-\mathrm{kg}$ block resting on a horizontal surface so that the spring exerts an upward force on the block. The spring stretches by $10 \mathrm{~cm}$. (a) What force does the spring exert on the block? (b) What is the force that the surface exerts on the block?

How do changes in body temperature influence the heart rate?

Two charged objects have a repulsive force of $0.080 \mathrm{~N}$. The distance separating the two objects is tripled. Determine the new force.

Superior Woods manufactures jewelry boxes. The primary materials (wood, brass, and glass) and direct labor are traced directly to the products. Manufacturing overhead costs are allocated based on machine hours. Data for 2012 follow:

$$\begin{array}{lcc} \hline &\textbf{Estimated (Budget)}&\textbf{Actual}\\ \hline \text{Machine hours}&\text{28,000hours}&\text{32,400hours}\\ \text{Maintenance labor (repairs to equipment)}&\$16,000&\$26,500\\ \text{Plant supervisor’s salary}&46,000&47,000\\ \text{Screws, nails, and glue}&23,000&46,000\\ \text{Plant utilities}&42,000&93,850\\ \text{Freight out}&35,000&47,500\\ \text{Depreciation on plant and}&&\\ \quad\text{equipment}&83,000&82,000\\ \text{Advertising expense}&46,000&59,000\\ \hline \end{array}$$

Requirements

1. Compute the predetermined manufacturing overhead rate.
2. Post actual and allocated manufacturing overhead to the Manufacturing overhead T-account.
3. Close the under or overallocated overhead to Cost of goods sold.
4. The predetermined manufacturing overhead rate usually turns out to be inaccurate. Why don’t accountants just use the actual manufacturing overhead rate?

The earliest animals had _____ body plans, as do their modem descendants, such as _____.

How does the body temperature of a poikilotherm affect its metabolism?

Emotional maturity is the point at which the body and its organs are developed.

Circle the BEST answer.
A person is nicked during shaving. Your first action is to
a Wash your hands
b Apply direct pressure
c Tell the nurse
d Apply a bandage

You are driving home from school steadily at $65$ mph for $130$ miles. It then begins to rain and you slow to $55$ mph. You arrive home after driving $3$ hours and $20$ minutes. (a) How far is your hometown from school?

Graph each linear function on a graphing calculator; using the two different windows given. State which window gives a comprehensive graph.

$$f(x)=-5 x+30$$

Window A: $[-10,10]$ by $[-10,40]$ Window B$:[-5,5]$ by $[-5,40]$

The unadjusted trial balance of Epicenter Laundry at June 30, 2014, the end of the current fiscal year, is shown below.

$$\begin{array}{c} \textbf{Epicenter Laundry}\\ \textbf{Unadjusted Trial Balance}\\ \textbf{June 30, 2014} \end{array}$$

$$\begin{array}{lrr} \hline{\text{\hspace{35pt}}}&\textbf{Debit\hspace{7pt}}&\textbf{Credit\hspace{5pt}}\\ {\text{\hspace{35pt}}}&\textbf{Balances}&\textbf{Balances}\\\hline \text{Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .}&\text{11,000}\\ \text{Laundry Supplies . . . . . . . . . . . . . . . . . .}&\text{21,500}\\ \text{Prepaid Insurance . . . . . . . . . . . . . . . . . . . .}&\text{9,600}\\ \text{Laundry Equipment . . . . . . . . . . . . . . . . . .}&\text{232,600}\\ \text{Accumulated Depreciation . . . . . . . . . . . . .}&&\text{125,400}\\ \text{Accounts Payable . . . . . . . . . . . . . . . . . . . . }&&\text{11,800}\\ \text{Sophie Perez, Capital . . . . . . . . . . . . . . . . . }&&\text{105,600}\\ \text{Sophie Perez, Drawing . . . . . . . . . . . . . . . .}&\text{10,000}\\ \text{Laundry Revenue . . . . . . . . . . . . . . . . . . . .}&&\text{232,200}\\ \text{Wages Expense . . . . . . . . . . . . . . . . . . . . . . }&\text{125,200}\\ \text{Rent Expense . . . . . . . . . . . . . . . . . . . . . }&\text{40,000}\\ \text{Utilities Expense . . . . . . . . . . . . . . . . . . }&\text{19,700}\\ \text{Miscellaneous Expense . . . . . . . . . . . . . . . .}&\text{\underline{\hspace{20pt}5,400}}&\text{\underline{\hspace{43pt}}}\\ \text{}&\underline{\underline{\hspace{10pt}\text{475,000}}}&\underline{\underline{\hspace{10pt}\text{475,000}}}\\ \end{array}$$

The data needed to determine year-end adjustments are as follows: a. Laundry supplies on hand at June 30 are $3,600. b. Insurance premiums expired during the year are$5,700. c. Depreciation of laundry equipment during the year is $6,500. d. Wages accrued but not paid at June 30 are$1,100.

Instructions

1. For each account listed in the unadjusted trial balance, enter the balance in a T account. Identify the balance as “June 30 Bal.” In addition, add T accounts for Wages Payable, Depreciation Expense, Laundry Supplies Expense, Insurance Expense, and Income Summary.
2. (Optional.) Enter the unadjusted trial balance on an end-of-period spreadsheet (work sheet) and complete the spreadsheet. Add the accounts listed in part (1) as needed.
3. Journalize and post the adjusting entries. Identify the adjustments by “Adj.” and the new balances as “Adj. Bal.”
4. Prepare an adjusted trial balance.
5. Prepare an income statement, a statement of owner’s equity (no additional investments were made during the year), and a balance sheet.
6. Journalize and post the closing entries. Identify the closing entries by “Clos.”
7. Prepare a post-closing trial balance.

A(n)_____ is a substance that protects cells from being damaged by oxidation.

The following table lists the overall salary (in millions of dollars) for each National League baseball team on the first day of the 2011 campaign as well as the percentage of games they won.

$$\begin{array}{lcc} \hline \text { Team } & \begin{array}{c} \text { Total Payroll } \\ \text { (millions of dollars) } \end{array} & \begin{array}{c} \text { Percentage of } \\ \text { Games Won } \end{array} \\ \hline \text { Arizona Diamondbacks } & 53.60 & 58.0 \\ \text { Atlanta Braves } & 87.00 & 54.9 \\ \text { Chicago Cubs } & 125.50 & 43.8 \\ \text { Cincinnati Reds } & 76.20 & 48.8 \\ \text { Colorado Rockies } & 88.00 & 45.1 \\ \text { Houston Astros } & 70.70 & 34.6 \\ \text { Los Angeles Dodgers } & 103.80 & 50.9 \\ \text { Miami Marlins } & 56.90 & 44.4 \\ \text { Milwaukee Brewers } & 85.50 & 59.3 \\ \text { New York Mets } & 120.10 & 47.5 \\ \text { Philadelphia Phillies } & 173.00 & 63.0 \\ \text { Pittsburgh Pirates } & 46.00 & 44.4 \\ \text { San Diego Padres } & 45.90 & 43.8 \\ \text { San Francisco Giants } & 118.20 & 53.1 \\ \text { St. Louis Cardinals } & 105.40 & 55.6 \\ \text { Washington Nationals } & 63.70 & 49.7 \\ \hline \end{array}$$

a. With total payroll as the independent variable and percentage of games won as the dependent variable, find the least squares regression line. b. Is the equation for the regression line generated in component an a representation of the population regression line? Why not, if not? Do $A$ and $B$, or $a$ and $b$, result from the slope and $y$-intercept values of the regression line? c. Describe briefly how the slope and $y$-intercept values from component a were computed. d. Calculate the percentage of victories a club with a salary of $100 million will secure.

This problem continues the Draper Consulting situation from previous problem. Consider the January transactions for Draper Consulting that were presented. (Cost data has been removed from the sale transactions. Jan 2. Completed a consulting engagement and received cash of $7,800 2. Prepaid three months’ office rent,$1,650. 7. Purchased 80 units software inventory on account, $1,680, plus freight in,$80 18. Sold 40 software units on account, $3,500. 19. Consulted with a client for a fee of$1,000 on account 20. Paid employee salary, $2,055 21. Paid on account,$1,760. 22. Purchased 240 units software inventory on account, $6,240 24. Paid utilities,$250. 28. Sold 120 units of software for cash, $4,680 31. Recorded the following adjusting entries: Accrued salary expense,$685. Depreciation, $100 (Equipment,$30; Furniture, $70). Expiration of prepaid rent,$550. Physical count of inventory, 145 units. Requirements

1. Prepare perpetual inventory records for January for Draper using the LIFO perpetual method. (Note: You must figure cost on the 18th, 28th, and 31st.)
2. Journalize and post the January transactions using the perpetual inventory record created in requirement 1. Key all items by date. Compute each account balance, and denote the balance as Bal.
3. Journalize and post the adjusting entries. Denote each adjusting amount as Adj. After posting all adjusting entries, prove the equality of debits and credits in the ledger.