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23.a. The transaction price allocated to the pool is:

Dicer Company uses the conventional retail method to determine its ending inventory at cost. Assume the beginning inventory at cost (retail) was $390,000 ($594,000), purchases during the current year at cost (retail) were $2,055,000 ($3,300,000), freight-in totaled $129,000, sales during the current year totaled $3,000,000, and net markups(markdowns) were $72,000 ($108,000). What is Dicer’s ending inventory value at cost?

2. The purpose of Statements of Financial Accounting Concepts is to

Use the following information for questions 19 and 20: Magnus Carlsen provides Hans Niemann $100,000 in services on terms 2/10, n/30. Hans pays 20% of the balance 9 days later and the remaining balance 15 days later.

20.b. What is current period depreciation expense? 

14. Receivables are reported on the balance sheet at  

4. Where must earnings per share be disclosed in the financial statements to satisfy generally accepted accounting principles?

Robertson Corporation acquired two inventory items at a lump-sum cost of $96,000. The acquisition included 3,000 units of product CF and 7,000 units of product 3B. CF normally sells for $27 per unit and 3B for $9 per unit. If Robertson sells 1,000 units of CF, what amount of gross profit should it recognize under the relative sales value approach?

9. When a company discontinues an operation and disposes of the discontinued operation (component), the transaction should be included in the income statement as a gain or loss on disposal reported as?  

23.b. The transaction price allocated to the installation is: