A secondary product is a product that comes out of a production process in addition to the main product. A secondary product can be directly consumed, used as an input in another production process, disposed of or recycled. A secondary product can be a by-product, a co- product or a residue.
        
             
        
        
        
Answer: 
The account should be opened as a Joint account with tenancy in common. Option C.
Explanation: This type of account is one that is owned by at least two people and in which there is no rights of survivorship.
In this type of account, the members do not want their investments to go to other members of the joint account upon their death, but they specify in a will how the investment will be distributed to their beneficiaries.
Joint account with tenancy in common can hold an unequal amount of investment among members, but they still have equal rights to the account.
 
        
             
        
        
        
Answer:$9,000
Explanation:
The tax credit offered to adoptive parents to encourage adoption is reffered to as ADOPTION TAX CREDIT. The adoption tax credit is a nonrefundable tax credit. This means that people owing taxes are also fit or qualified to apply for the adoption tax credit.
In the United States of America, adoption tax credit qualified expenses include court costs, traveling expenses, lawyer's or Attorney's fee and other expenses for legal adoption of an eligible child. 
It can be calculated by subtracting 
the max's employer provided for the couple with adoption benefits of $4,000 from the incurred expenses of a total of $13,000 in qualified adoption expenses(from the question).
That is; $13,000-$4,000.
= $9,000.
Hence, the maximum amount of adoption credit they can take this year is $9,000.
 
        
             
        
        
        
Answer:
Predetermined manufacturing overhead rate= $10 per direct labor hour
Explanation:
Giving the following information: 
Product A:
Direct labor hours= 1,600
Product B:
Direct labor hours= 400
Estimated overhead= $20,000
<u>To calculate the predetermined manufacturing overhead rate we need to use the following formula:</u>
Predetermined manufacturing overhead rate= total estimated overhead costs for the period/ total amount of allocation base
Predetermined manufacturing overhead rate= 20,000/2,000
Predetermined manufacturing overhead rate= $10 per direct labor hour
 
        
             
        
        
        
I believe the answer is B because unions serve to protect workers' rights