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Let and be two integers. Then

(1) For any integers  and , if  and , then

(Please enter your answer as an integer in the blank.)

(1) For any integers  and , if  and , then . True or false? [a1] (2) There exist integers  and  such that ,  , and 

In contrast to residual income (RI), economic value added (EVA®) uses in its calculation:

Consider the following data for three divisions of a company, X, Y, and Z: Divisional: X Y Z Sales $ 1,800,000 $ 900,000 $ 4,800,000 Operating Income 252,000 108,000 240,000 Investment in assets 630,000 540,000 3,000,000 The asset turnover (AT) for Division Z is (rounded):

Washington Arts allocates marketing and administrative costs to its three schools based on total annual tuition revenue for the schools: School Longview Campus Springhill Campus Center Saint Campus Total Tuition revenue $ 1,280,000 $ 1,080,000 $ 1,340,000 $ 3,700,000 Marketing and administrative       $ 1,480,000 Using revenue as an allocation base, the amount of costs allocated to the Springhill Campus is calculated to be:

The difference between the historical cost and the net book value (NBV) of a plant asset is the:

Bradbo owned two adjoining restaurants, the Pork Palace and the Chicken Hut. Each restaurant was treated as a profit center for performance evaluation purposes. Although the restaurants had separate kitchens, they shared a central baking facility. The principal costs of the baking area included materials, supplies, labor, and depreciation and maintenance on the equipment.Bradbo allocated the monthly costs of the baking facility to the two restaurants based on the number of tables served in each restaurant during the month using dual allocation and equal sharing of fixed costs. In April, the costs were $30,000, of which $16,000 were fixed. The Pork Palace served 4,400 tables, while the Chicken Hut served 3,600 tables.The amount of the joint cost that should have been allocated to the Chicken Hut in April is calculated to be:

Quick Technology Company is a supplier of high-end research equipment for the pharmaceutical industry. Quick currently has a variety of different firms producing computer chips for increased memory and improved processing speeds which are installed in Quick’s equipment. In this case, having another firm provide supplies for Quick’s equipment is an example of: