In january 2005, j& m, inc. leased a building to jiffy repairs for five years. the lease provided that jiffy repairs could extend the lease for an additional five years if it gave written notice of its intention to do so by sending a certified or registered letter at least six months prior to the expiration of the term of the lease, or no later than august 1, 2009. on july 29, 2009, meredith williams, vice president of jiffy repairs, prepared a letter exercising the option to renew the lease. she prepared and sealed an envelope with the letter in it, affixing the proper postage and certified mail sticker on the envelope, and had her secretary deliver the envelope to the postal service annex located on the ground floor of the building.

The following account balances at the beginning of january were selected from the general ledger of fresh bagel manufacturing company: work in process inventory $0 raw materials inventory $ 28 comma 100 finished goods inventory $ 40 comma 600 additional data: 1. actual manufacturing overhead for january amounted to $ 65 comma 000. 2. total direct labor cost for january was $ 63 comma 400. 3. the predetermined manufacturing overhead rate is based on direct labor cost. the budget for the year called for $ 255 comma 000 of direct labor cost and $ 382 comma 500 of manufacturing overhead costs. 4. the only job unfinished on january 31 was job no. 151, for which total direct labor charges were $ 5 comma 200 (1 comma 300 direct labor hours) and total direct material charges were $ 14 comma 400. 5. cost of direct materials placed in production during january totaled $ 123 comma 700. there were no indirect material requisitions during january. 6. january 31 balance in raw materials inventory was $ 35 comma 300. 7. finished goods inventory balance on january 31 was $ 35 comma 400. what is the cost of goods manufactured for january?

If the economy were in the contracting phase of the business cycle, how might that affect your ability to find work?

Which of the following distribution systems offers speed and reliability when emergency supplies are needed overseas? a. railroadsb. airfreightc. truckingd. pipelinese. waterways