For the last quarter, the total sales of Prime Discount, Inc. were $\$ 183,782.15$. The sales returns and allowances for the month totaled $\$ 8,452.97$. What were the shop's net sales for the month?

A student working for a delivery company earns $57.50 per day plus$4.75 for each package she delivers. How many deliveries must she make each day to earn $200 a day?

To help move his furniture, a man rents a truck for $41.50 per day plus 35 cents per mile. If he has budgeted$150 for transportation expenses, how many miles will he be able to drive the truck if the move takes 1 day?

A group of junior high students will be touring Washington, D.C. Their chaperons will have the $1,810 cost of the tour reduced by$15.50 for each student they personally supervise. How many students will a chaperon have to supervise so that his or her cost to take the tour will be $1,500?

A carpenter saws a board that is 22 feet long into two pieces. One piece is to be 1 foot longer than twice the length of the shorter piece. Find the length of each piece.

From the foundation of the large base on which it sits to the top of the torch, the Statue of Liberty National Monument measures 305 feet. The base is 3 feet taller than the statue. Find the height of the base and the height of the statue.

The Statue of Liberty is 305.5 feet tall from the foundation of its pedestal to the top of its torch. Isla is building a model of the statue. The model will be one-hundredth times as tall as the actual statue. How tall will the model be?

Kruse Products, Inc. shared 15 % of its $2,000,000 profit with its 120 hourly employees. What was the total amount of profit shared? What was each employee's share?

Becky Dressler earns $\$ 42,000$ a year. The benefits her employer pays in taxes include $7.65 \%$ FICA tax and a combined FUTA and SUTA tax of $7.1 \%$ of the first $\$ 8,000$ of income. Becky also receives medical benefits worth $\$ 3,890$ a year. Her employer pays $3.4 \%$ of her annual pay into a retirement program. What is the employer's total cost of providing these benefits?

The Bryson Company's inventory records of two parts used to produce vacuum cleaners are shown below. The brush and cord assemblies are stored until they are issued to the manufacturing division. For both parts, find the value of the ending inventory for each inventory method listed, to the nearest cent. Where required, find the unit cost of the ending inventory. Note that the ending inventory is not given and will have to be calculated.

What is the ending inventory, in units?

The Bryson Company's inventory records of two parts used to produce vacuum cleaners are shown below. The brush and cord assemblies are stored until they are issued to the manufacturing division. For both parts, find the value of the ending inventory for each inventory method listed, to the nearest cent. Where required, find the unit cost of the ending inventory. Note that the ending inventory is not given and will have to be calculated.

Using FIFO, what is the value of the ending inventory of brush assemblies?

These costs of buying merchandise for the LaRue Clothing Company are allocated to purchasing in the percentages shown: $46 \%$ of $\$ 281,000$ in office labor costs; $8 \%$ of $\$ 589,000$ in overhead costs; and $15 \%$ of $\$ 786,000$ in warehouse costs. Computer costs are allocated at $\$ 1.27$ per purchase order. LaRue Clothing issued $19,500$ purchase orders last year. What is the allocation to purchasing for: a. labor; b. overhead; c. warehouse. d. What were the total computer costs for purchase orders? e. What was the total cost of purchasing? f. What was the cost per purchase order issued, to the nearest cent?

Just-in-time purchasing requires ________.

A) larger and less frequent purchase orders

B) smaller and less frequent purchase orders

C) smaller and more frequent purchase orders

D) larger and more frequent purchase orders

Classic Footwear, a shoe store chain, issues $6,800$ purchase orders a year. A product manager and two assistants devote $55 \%$ of their time to ordering and $45 \%$ to other purchasing tasks. Their gross compensation including benefits is $\$ 135,000$ a year. Nineteen percent of annual warehouse costs of $\$ 230,000$ and $20 \%$ of annual office costs of $\$ 84,000$ are charged to purchasing. a. What amount of gross compensation is spent on ordering? b. What total amount is spent on ordering? c. What is the average cost of issuing purchase orders, to the nearest cent?