Before the year began, Coia Manufacturing estimated that manufacturing overhead for the year would be $200,000 and that 25,000 direct labor hours would be worked. Actual results for the year included the following If the company allocates manufacturing overhead based on direct labor hours, the adjusted cost of goods sold for the year would have been

R& m chatelaine is one of the largest tax-preparation firms in the united states. it wants to acquire the tax experts, a smaller rival. after the merger, chatelaine will be one of the two largest income-tax preparers in the u. s. market. what should chatelaine include in its acquisition plans? it should refocus its attention from the national to the international market. in addition to acquiring the tax experts, it should also determine the best way to drive independent "mom and pop" tax preparers out of business. chatelaine will need to explain to the federal trade commission how the acquisition will not result in an increase in prices for consumers. chatelaine should enter a price-based competition with its other major competitor to force it out of business and become a monopoly.