Department A had 4,600 units in Work in Process that were 66% completed at the beginning of the period at a cost of $7,200. During the period, 25,800 units of direct materials were added at a cost of $59,340 and 28,400 units were completed. At the end of the period, 2,000 units were 29% completed. All materials are added at the beginning of the process. Direct labor was $25,900, and factory overhead was $4,100. The cost of the 2,000 units in process at the end of the period if the first-in, first-out method is used to cost inventories was:. a. $4,936.
b. $5,942.
c. $4,600.
d. $5,271.

Interpreting the income tax expense footnote the income tax footnote to the financial statements of fedex corporation follows. the components of the provision for income taxes for the years ended may 31 were as follows: ($ millions) 2010 2009 2008 current provision domestic federal $ 36 $ (35) $ 514 state and local 54 18 74 foreign 207 214 242 297 197 830 deferred provisions (benefit) domestic federal 408 327 31 state and local 15 48 (2) foreign (10) 7 32 413 382 61 provision for income taxes $ 710 $ 579 $ 891 (a)what is the amount of income tax expense reported in fedex's 2010, 2009, and 2008 income statements?