Britta Corporation's Entire Operations Are Located in State A

question 65

Multiple Choice

Britta Corporation's entire operations are located in State A.Eighty percent ($800,000) of Britta's sales are made in A and the remaining sales ($200,000) are made in State B.B has not adopted a corporate income tax.If A has adopted a throwback rule,the numerator of Britta's A sales factor is:

• A)$0.
• B)$200,000.
• C)$800,000.
• D)$1,000,000.

---

Definitions:

Schedule of Cost

A detailed report of the total costs involved in a project or the production of goods over a specific period.

Goods Manufactured

The total value of all products that have been completed during a specified period.

Overhead Rate

A calculation used to allocate indirect costs to produced goods, based on a specific base, such as labor hours.

Direct Labor Cost

The total cost of employment for employees who directly contribute to the production of goods or services, including wages and benefits.