Desert Company reported the following costs during the current year: Testing in search for process alternatives $388,940 Costs of marketing research for new product $253,404 Modification of the formulation of a process $504,458 Research & Development services performed by Jungle Corp. for Desert Co. $446,301 What should Desert report for Research & Development expense on its year-end income statement?

Southeastern oklahoma state university's business program has the facilities and faculty to handle an enrollment of 2,000 new students per semester. however, in an effort to limit class sizes to a "reasonable" level (under 200 generally), southeastern's dean, holly lutze, placed a ceiling on enrollment of 1,600 new students. although there was ample demand for business courses last semester, conflicting schedules allowed only 1,440 new students to take business courses.the utilization rate for southeastern=%the efficiency rate for southeastern=%