Huntswell Corporation Has Two Major Divisions-Agricultural Products and Industrial Products

question 94

Multiple Choice

Huntswell Corporation has two major divisions-Agricultural Products and Industrial Products. Data for the year just finished is as follows:
$\begin{array}{|l|r|r|} \hline& \text { Agriculture Division } & \text { Industrial Division } \\\hline \text { Sales revenue } & \$ 140,000 & \$ 1,040,000 \\\hline \text { Operating income } & \$ 16,400 & \$ 220,000 \\\hline \text { Average assets } & \$ 300,000 & \$ 5,540,000 \\\hline \text { Target rate of return } & 4.0 \% & 4.0 \% \\\hline\end{array}$
For the Agricultural Division, how much was the ROI?

• A) 5.5%
• B) 4.5%
• C) 3.2%
• D) 5.9%

Understand diagnostic criteria and tools for psychological disorders.

Recognize various therapeutic approaches and treatments for mental health issues.

Distinguish between types of psychological tests.

Understand the impact of mental health on daily functioning.

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Definitions:

Job-Order Costing System

An accounting system that accumulates costs by specific jobs or orders, suitable for manufacturing or service processes that are distinctively identifiable.

Predetermined Overhead Rate

A rate calculated before a period begins, used to allocate overhead costs to products or job orders based on a certain activity base.

Automated Bandsaw

A machine equipped with a continuously looped, serrated blade for cutting materials, operated through computer or programmable logic controls.

Capacity

The maximum amount that something can contain or produce.