Selected information regarding a company's most recent quarter follows (all data in thousands). ending work in process inventory $ 700 cost of goods manufactured $ 890 direct labor $ 400 direct materials used $ 230 beginning work in process inventory $ 310 what was manufacturing overhead for the quarter?

Arnold rossiter is a 40-year-old employee of the barrington company who will retire at age 60 and expects to live to age 75. the firm has promised a retirement income of $20,000 at the end of each year following retirement until death. the firm's pension fund is expected to earn 7 percent annually on its assets and the firm uses 7% to discount pension benefits. what is barrington's annual pension contribution to the nearest dollar for mr. rossiter? (assume certainty and end-of-year cash flows.)