Answer:
The correct answer is A
Explanation:
As per the UNICAP (stands for Uniform Capitalization) rules, the person have to capitalize the cost for creating the assets, which means or defines as to capitalize the raw materials, labor cost and other indirect as well as direct costs that is attributable to the production of the assets.
So, the costs which is to be capitalized in respect to inventory are the repacking cost, which is involved in the indirect supplies and other materials and the off site storage cost is involves in the rental of the facilities and equipment.
 
        
             
        
        
        
Answer:
The balance in the accumulated depreciation account at the end of the second year is $146,000.
Explanation:
Straight line method charges a <u>fixed depreciation charge</u> on the asset during its period of use.
Depreciation Expense (Straight line) = Cost - Residual Amount ÷ Estimated Useful life
                                                              = $778,000 - $48,000 ÷ 10
                                                              = $73,000
Therefore, for each year, a depreciation expense of $73,000 is charged to profit an loss.
Accumulated Depreciation Calculation :
Depreciation Expense : Year 1     $73,000
Depreciation Expense : Year 2    $73,000
Total Expense                              $146,000
 
        
             
        
        
        
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Answer: Mirror image rule 
Explanation:
It should be noted that the contract formation defenses are fraud, illegality, incapacity, unconscionability, duress and statute of Frauds.
The mirror image rule is not among the defense to the formation of w contract. It implies that an offer should be accepted with no changes made to the offer. 
 
        
             
        
        
        
The nature's way is relying on a location principle called retail compatibility. It is where they place their location in a more suitable environment that will fit the category of their business. It could be seen above as because their business is about promoting healthy foods, they are placed near the gym where people in the gym would be attracted to their business.