Tables 23-2A and 23-2B 
-Each of the following annuities involves present values. Compute the missing numbers. Use Tables 23-2A and 23-2B or a calculator.
Definitions:
Standard Cost System
An accounting system that assigns predetermined costs to products and services, which are then compared to actual costs for variance analysis.
Direct Materials
Raw materials that are directly traceable to the manufacturing of a product and are a significant portion of production costs.
Raw Materials Inventory
The stock of basic materials that are used in production but have not yet been processed.
Standard Costs
Predetermined or budgeted costs for materials, labor, and overhead, used as benchmarks to measure actual performance and manage costs.
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