1- Shown below is selected information from the statement of financial position (balance sheet) of Comoros, a small electronics store (dollar amounts are in thousands):

Cash	$ 65
Accounts receivable	$ 125
Inventory	$ 195
Total assets	$ 850
Current liabilities	$ 200
Noncurrent liabilities	$ 325

What is the amount of working capital?

2-

Shown below is selected information from the financial statements of Supreme Company Dollar amounts are in millions (except for the per share data).

Income statement information:
Net sales	$ 1,390
Cost of goods sold	$ 560
Operating expenses	$ 480
Net income	$ 470
Balance sheet information:
Average total equity	$ 3,200
Average total assets	$ 4,800

Supreme reported earnings per share for the year of $3 and paid cash dividends of $3 per share. At year-end, the Wall Street Journal listed Supreme's capital stock as trading at $96 per share.

Supreme's gross profit rate was:

3-

Riverview Company's budget for the coming year includes $7,600,000 for manufacturing overhead, 40,000 hours of direct labor, and 280,000 hours of machine time.

If Riverview applies overhead using a predetermined rate based on machine-hours, what amount of overhead will be assigned to a unit of output which requires 0.7 machine hours and 0.30 labor hours to complete?