B Corporation had a taxable income of $140,000 for the current tax year. B’s financial records contained the following information related to B’s performance: Municipal bond interest of $10,000 was earned and is not included in taxable income. Depreciation claimed on trucks used in B’s operations was $25,000. If the straight-line method had been used, depreciation expense would have been $15,000. B Corporation had a net capital loss of $6,000 that is carried over from a previous year to reduce its current-year taxable income. Current-year net capital gain before net capital loss carryover is $5,000. The nondeductible portion of the business meals expense for the current year was $8,000. B received a state tax refund of $7,500 related to the previous year’s taxes. This amount has not been included in taxable income. What is B’s current E&P at the end of the year?

Walsh company manufactures and sells one product. the following information pertains to each of the company’s first two years of operations: variable costs per unit: manufacturing: direct materials $ 25 direct labor $ 12 variable manufacturing overhead $ 5 variable selling and administrative $ 4 fixed costs per year: fixed manufacturing overhead $ 400,000 fixed selling and administrative expenses $ 60,000 during its first year of operations, walsh produced 50,000 units and sold 40,000 units. during its second year of operations, it produced 40,000 units and sold 50,000 units. the selling price of the company’s product is $83 per unit. required: 1. assume the company uses variable costing: a. compute the unit product cost for year 1 and year 2. b. prepare an income statement for year 1 and year 2. 2. assume the company uses absorption costing: a. compute the unit product cost for year 1 and year 2. b. prepare an income statement for year 1 and year 2. 3. reconcile the difference between variable costing and absorption costing net operating income in year 1.

Is exploiting a distinctive competence or improving efficiency for competitive advantage. (a) cooptation (b) coalition (c) competitive intelligence (d) competitive aggression (e) smoothing

Why are the four primary service outputs of spatial convenience, lot size, waiting time, and product variety important to logistics management? provide examples of competing firms that differ in the level of each service output provided to customers?