Interpreting and applying disclosures on property and equipment following are selected disclosures from the rohm and haas company (a specialty chemical company) 2005 10-k. land, building and equipment, net (in millions) 2005 2004 land $ 139 $ 141 buildings and improvements 1,683 1,744 machinery and equipment 5,570 5,656 capitalized interest 329 320 construction in progress 168 166 land, building and equipment, gross 7,889 8,027 less: accumulated depreciation 5,208 5,098 total $ 2,681 $ 2,929

Solomon chemical company makes three products, b7, k6, and x9, which are joint products from the same materials. in a standard batch of 320,000 pounds of raw materials, the company generates 70,000 pounds of b7, 150,000 pounds of k6, and 100,000 pounds of x9. a standard batch costs $3,840,000 to produce. the sales prices per pound are $10, $14, and $20 for b7, k6, and x9, respectively. (a) allocate the joint product cost among the three final products using weight as the allocation base. (b) allocate the joint product cost among the three final products using market value as the allocation base. (c) allocate the joint product cost among the three final products using weight as the allocation base.

Aproduction department's output for the most recent month consisted of 8,000 units completed and transferred to the next stage of production and 5,000 units in ending work in process inventory. the units in ending work in process inventory were 50% complete with respect to both direct materials and conversion costs. calculate the equivalent units of production for the month, assuming the company uses the weighted average method.

The de mesa family will soon be occupying their newly renovated house. however, the bathroom measuring 10ft. by 16 ft. still needs to be covered by tiles. if the tile that they desire measures 2/5 ft by 2/5 ft., how many tiles will they need to cover the bathroom floor?