Mary Flindt, a Marketing Director with Epsilon Airlines, is assessing the relative importance of the "total flight" experience. An item on a survey questionnaire distributed to 100 of Epsilon's customers asked them to rate the importance of "on-time arrival" on a scale of 1 to 10 (with 1 meaning "not important" and 10 meaning "highly important"). Her staff assembled the following statistics from the responses. If Mary concludes that the average rate of "on-time arrival" for all customers is 9.1, she is using .

In early january, burger mania acquired 100% of the common stock of the crispy taco restaurant chain. the purchase price allocation included the following items: $4 million, patent; $3 million, trademark considered to have an indefinite useful life; and $5 million, goodwill. burger mania's policy is to amortize intangible assets with finite useful lives using the straight-line method, no residual value, and a five-year service life. what is the total amount of amortization expense that would appear in burger mania's income statement for the first year ended december 31 related to these items?