Which of the following would overstate a company's net income? a. shipping goods to customers without receiving orders from those customers, and recording the transactions as revenue. b. making an accrual adjusting entry for interest earned on a bond investment. c. accruing liabilities for marketing expenses before they are incurred. d. counting shipments of customers' orders as revenue before payment has been received.

Assume that (i) setups need to be completed first; (ii) a setup can only start once the batch has arrived at the resource, and (iii) all flow units of a batch need to be processed at a resource before any of the units of the batch can be moved to the next resource. process step 1 molding 2 painting 3 dressing setup time 15 min. 30 min. no setup processing time 0.25 min./unit 0.15 min./unit 0.30 min./unit which batch size would minimize inventory without decreasing the process capacity?