1. Term and % - The machinery and fixtures necessary to equip a small plant cost a total of $520,000. If the machinery represented 60% of this total cost, find the cost of each (machinery and fixtures). 2. Term and % - Womack Machine Supply borrowed $86,000 at 8% interest per year. Calculate the amount of interest due for the year. 3. Term & % - An ACME Construction Supply branch had $300,000 in sales during the first month of the year; 35% of this was from abrasives and 10% from hand tools. Of the remainder, 75% was represented by electrical goods and the balance from general maintenance equipment. What was the dollar value of each? 4. Determining COGS - Find the invoice price of the following items and the dollar amount of the discount: A. $973.00 list price with a 16 1/2% lead discount and no other discounts. B. $439.00 list price with a 2 1/2% lead discount and a 2 1/4% second discount and no other discounts