1.

No ownership interest in an audit client is an example of ________ in the CPA Guidelines for Ethical Behaviour.

A.Adherence to Rules of Professional Conduct

B.Enabling Competencies

C.Assessing the Situation

D.Integrative Analysis

2.

Haas Corporation, a manufacturer of a variety of products, uses an activity-based costing system. Information from its system for the year for all products follows: Activity cost pool Assembly Inspection Packaging Total cost $595,000 $327,600 $19,096 Total activity 25,000 Machine-hours 7,200 Inspection-hours 1,540 Orders Haas Corporation makes 300 of its product A92 a year, which requires a total of 48 machine hours, 10 inspection hours, and 14 orders. Product A92 requires $51.40 in direct materials per unit and $62.80 in direct labour per unit. Product A92 sells for $140 per unit. What is the product margin in total for Product A92? O A. $70,114.80 O B. $44.10 O c. $13,230.00 D. $35,969.00