In each sentence below, a modifier is underlined. If the form of the modifier is incorrect, write the correct form above it. If it is already correct, write $C$ above it. Example 1. When he got up, Benjamin felt $\underline{\text{badder}}$ (worse) than when he had gone to bed.

10. Modern science fiction moves have gooder special effects than early movies did.

The following are nine technical accounting terms introduced or emphasized in this chapter:

$$\begin{array}{lll}\text { Responsibility margin } & \text { Transfer price } & \text { Common fixed costs } \\ \text { Contribution margin } & \text { Cost-plus transfer price } & \text { Traceable fixed costs } \\ \text { Performance margin } & \text { Product costs } & \text { Committed fixed costs }\end{array}$$

Each of the following statements may (or may not) describe one of these technical terms. For each statement, indicate the accounting term described, or answer "None" if the statement does not correctly describe any of the terms.

b. Cost to produce plus a predetermined markup.

The mailroom employees send all remittances and remittance advices to the cashier. The cashier deposits the cash in the bank and forwards the remittance advices and duplicate deposit slips to the Accounting Department.

a. Indicate the weak link in internal control in the handling of cash receipts.

b. How can the weakness be corrected?

Test your understanding of accounting for plant assets, natural resources, and intangibles by answering the following questions. Select the best choice from among the possible answers given. Which statement about depreciation is false? a. Depreciation is a process of allocating the cost of an asset to expense over its useful life. b. Obsolescence as well as physical wear and tear should be considered when determining the period over which an asset should be depreciated. c. Depreciation should not be recorded in years in which the market value of the asset has increased. d. A major objective of depreciation accounting is to allocate the cost of using an asset against the revenues it helps to generate.

The production of forages in the United States equals $\rule{1cm}{1pt}$ percent of the land used for crops.
a. $25$
b. $35$
c. $50$\ d. $65$

Constructing a rain gutter is a design for a rain gutter.

Express the volume $V$ as a function of $\theta$.

What is visual hierarchy in map design? How is the hierarchy related to the map purpose?

True/False: Read design books alone will make you a great designer.

Solve the given problems.

In a modern hotel, where the elevators are directly observable from the lobby area (and a person can see from the elevators), a person in the lobby observes one of the elevators rising at the rate of $12.0$ ft/s. If the person was $50.0$ ft from the elevator when it left the lobby, how fast is the angle of elevation of the line of sight to the elevator increasing $10.0$ s later?

An energy production company has the following information regarding the acquisition of new gas-turbine equipment. Purchase price = $780,000. Trans-oceanic shipping and delivery cost =$4300. Installation cost (1 technician at $1600 per day for 4 days) =$6400. Tax recovery period = 15 years. Book depreciation recovery period = 10 years. Salvage value = 10% of purchase price. Operating cost (with technician) = $185,000 per year. The manager of the department asked your friend in Accounting to enter the appropriate data into the tax-accounting program. What are the values of B, n, and S in depreciating the asset for tax purposes that he should enter?

In many of the world’s poorest countries, nearly 50 percent of the population is under 15 years of age. If these people are to help improve the productivity of their economies, they must be trained in modern methods of production. In 2000, just over 4 million of the 8.8 million people of Chad were under 15. Explain why it would be difficult for many of these children to be educated and become productive members of a growing economy.

William Prout (1815) proposed that all other atoms are built up of hydrogen atoms, suggesting that all elements should have integral atomic masses based on an atomic mass of one for hydrogen. This hypothesis appeared discredited by the discovery of atomic masses, such as $24.3 \mathrm{u}$ for magnesium and $35.5 \mathrm{u}$ for chlorine. In terms of modern knowledge, explain why Prout's hypothesis is actually quite reasonable.

How can you determine whether there is an interaction in the two-factor factorial design?

According to the Federal Bureau of Investigation, there is a violent crime in the United States every 22 seconds ( $A B C$ News, September 25, 2007). Assume that the time between successive violent crimes is exponentially distributed.

a. What is the probability that there is a violent crime in the United States in the next one minute?

b. If there has not been a violent crime in the previous minute, what is the probability that there will be a violent crime in the subsequent minute?