The Zonex Plumbing and Supply Company purchased these quantities of water heaters from April 1 to June 30: April 28, 41 @ $146; May 19, 53 @$139; June 23, 21 @ $149. The April 1 beginning inventory of 27 units was valued at$141 each. Find the value of the ending inventory of 35 water heaters:

Answer each question.

$$4.8 \div 0.006 \%$$

Find the product.

Answer these questions about the COLA wage calculations.

Which employee will have the lowest hourly pay rate after the raise? What is the rate?

Fill in the blanks with the word or words that best completes the statement.

A pay system that gives wage increases based on inflation is known as ___.

Select the best choice for each question.

A headhunter agreed to a contingency fee of $25 \%$ of wages to recruit employees for the XMS Company. Two recruited employees were hired by XMS. The average of their annual wages is $\$ 58,500$. What fee amount must XMS pay the headhunter?

A. $\$ 29,250$

B. $\$ 14,625$

C. $\$ 7,312.50$

D. $\$ 2,925$

E. $\$ 292.50$

Find the quotient.

$54,316$\div$ 734,000

Answer each question.

$$\frac{3}{4} \div 1 \frac{1}{2}$$

Alan Smith Antiques issued its 7%, 20-year bonds payable at a price of $846,720 (maturity value is$900,000). The company uses the straight-line amortization method for the bonds. Interest expense for each year is a. $65,664. b.$60,336. c. $63,000. d.$59,270.

Find the product to the nearest cent.

29 X $14.43

Find the product.

65 % X $240,000

Find the quotient.

$186,200$\div$ 9,500

Fill in the blanks with the word or words that best completes the statement.

A type of employee who is not usually paid overtime is called (a, an) ___.

Which of the following is a limitation of the direct write-off method of accounting for uncollectibles? a. The direct write-off method overstates assets on the balance sheet. b. The direct write-off method does not match expenses against revenue very well. c. The direct write-off method does not set up an allowance for uncollectibles. d. All of the above