Answer:
DR Work in Progress Account $39,650
DR Factory Overhead Account $18,440
CR Wages Payable $58,090
(To record factory Labor Costs) 
Workings 
Work in Progress 
Standard policy is to send the direct cost of Labor to the Work in Progress Account. 
The Total direct cost of labor are all of the above except the Indirect cost. 
= 3,460 + 2,870 + 5,260 + 5,950 + 3,630 + 2,380 + 16,120
= $39,650
 
        
             
        
        
        
We need the book to see what's happening
        
             
        
        
        
Answer:
A
Explanation:
Cadillac is responding to one of the geographic demographic trends in the United States, which has been migration into the Sun Belt. Building a plant in Louisiana, which is in the Sun Belt, would greatly reduce transportation cost, compared to a plant in Michigan.
 
        
             
        
        
        
Answer:
C. Identify Requirements
Explanation:
Individuals who are assigned the responsibility of resource management should first of all identify resource requirements. 
Identification of requirements relates to the quantum of resources required, the place where they are required and the recipient of those resources.
Resource needs and requirements change from time to time as per the situation. Resource requirements mean the quantity and the kind of resources that would be required for completion of a project.
Thus, Identify Requirements determines the type, quantity, receiving location and the users of those resources. 
 
        
             
        
        
        
Answer:
c. shoe leather cost.
Explanation:
During times of high inflation, interest rates usually go up. Money in the banks earns higher interest compared to when inflation is low. When the inflation rate is high, the prices of goods and services increase rapidly, resulting in a reduction in currency's purchasing power. 
Individuals and firms opt to keep as little cash in hand as possible. Holding a lot of cash at such times is not prudent as banks offer high-interest rates. Keeping cash become costly due to currency depreciation. As firms and households keep most of the money in banks, they incur a lot of transport costs and time going to banks to withdraw cash for normal expenses. The time and transport costs incurred are referred to as shoe leather costs.