Roger is a sales representative for a farm equipment supplier. Almost twice a month, he visits Frank Copeland's farm. Copeland has not bought a new piece of equipment from Roger's firm in the last 20 years, but he always seems to know who is looking to buy Roger's goods. Copeland likes to gossip and shares his information with Roger freely. Frank Copeland is a good example of a: a. bounce-back
b. spiff
c. center of influence
d. free canvasser
e. spotter

Martinez manufacturing applies overhead based on direct labor hours. the company estimates that their overhead for the year will be $180,000, and that they will use 72,000 direct labor hours. during the year, martinez manufacturing actually used 75,000 direct labor hours and actual overhead costs were $190,000. at the end of the year, manufacturing overhead was: overapplied by $2,500. overapplied by $10,000. underapplied by $2,500. underapplied by $10,000.

Steffi is reviewing various licenses and their uses. match the licenses to their respective uses.

Which of the following differentiates cost accounting and financial accounting? a. the primary users of cost accounting are the investors, whereas the primary users of financial accounting are the managers. b. cost accounting measures only the financial information related to the costs of acquiring fixed assets in an organization, whereas financial accounting measures financial and nonfinancial information of a company's business transactions. c. cost accounting measures information related to the costs of acquiring or using resources in an organization, whereas financial accounting measures a financial position of a company to investors, banks, and external parties. d. cost accounting deals with product design, production, and marketing strategies, whereas financial accounting deals mainly with pricing of the products.