The holtz corporation acquired 80 percent of the 100,000 outstanding voting shares of devine, inc., for $7.10 per share on january 1, 2017. the remaining 20 percent of devine’s shares also traded actively at $7.10 per share before and after holtz’s acquisition. an appraisal made on that date determined that all book values appropriately reflected the fair values of devine’s underlying accounts except that a building with a 5-year future life was undervalued by $50,000 and a fully amortized trademark with an estimated 10-year remaining life had a $80,000 fair value. at the acquisition date, devine reported common stock of $100,000 and a retained earnings balance of $292,000.following are the separate financial statements for the year ending december 31, 2018: holtzcorporation devine, inc. sales $ (761,000 ) $ (396,750 )cost of goods sold 267,000 124,000 operating expenses 258,000 114,750 dividend income (16,000 ) 0 net income $ (252,000 ) $ (158,000 )retained earnings, 1/1/18 $ (744,000 ) $ (362,000 )net income (above) (252,000 ) (158,000 )dividends declared 80,000 20,000 retained earnings, 12/31/18 $ (916,000 ) $ (500,000 )current assets $ 294,000 $ 161,000 investment in devine, inc 568,000 0 buildings and equipment (net) 810,000 483,000 trademarks 164,000 180,000 total assets $ 1,836,000 $ 824,000 liabilities $ (600,000 ) $ (224,000 )common stock (320,000 ) (100,000 )retained earnings, 12/31/18 (above) (916,000 ) (500,000 )total liabilities and equities $ (1,836,000 ) $ (824,000 )at year-end, there were no intra-entity receivables or payables. prepare a worksheet to consolidate these two companies as of december 31, 2018.prepare a 2018 consolidated income statement for holtz and devine. if instead the noncontrolling interest shares of devine had traded for $5.22 surrounding holtz’s acquisition date, what is the impact on goodwill?

Eileen's elegant earrings produces pairs of earrings for its mail order catalogue business. each pair is shipped in a separate box. she rents a small room for $150 a week in the downtown business district that serves as her factory. she can hire workers for $275 a week. there are no implicit costs. what is the marginal product of the second worker?

With q7 assume the sweet company uses a plantwide predetermined overhead rate with machine-hours as the allocation base. and for q 10,11,13,and 14,assume that the company use department predetermined overhead rates with machine-hours as the allocation bade in both departements.7. assume that sweeten company used cost-plus pricing (and a markup percentage of 80% of total manufacturing cost) to establish selling prices for all of its jobs. what selling price would the company have established for jobs p and q? what are the selling prices for both jobs when stated on a per unit basis assuming 20 units were produced for job p and 30 units were produced for job q? (do not round intermediate calculations. round your final answers to nearest whole dollar.)total price for the job for job p -job q selling price per unit for job p q . how much manufacturing overhead was applied from the molding department to job p and how much was applied to job q? (do not round intermediate calculations.) job p job q manufacturing overhead applied for job p for job q . how much manufacturing overhead was applied from the fabrication department to job p and how much was applied to job q? (do not round intermediate calculations.)job p job q manufacturing overhead applied for job p for job q . if job q included 30 units, what was its unit product cost? (do not round intermediate calculations. round your final answer to nearest whole dollar.)14. assume that sweeten company used cost-plus pricing (and a markup percentage of 80% of total manufacturing cost) to establish selling prices for all of its jobs. what selling price would the company have established for jobs p and q? what are the selling prices for both jobs when stated on a per unit basis assuming 20 units were produced for job p and 30 units were produced for job q? (do not round intermediate calculations. round your final answer to nearest whole dollar.)total price for the job p for job q selling price per unit for job p for job q

Experts are particularly concerned about four strategic metal resources that are important for the u. s. economy and military strength, and that must be imported. what percentage does the u. s. import? *