1.Calculate cost and refund (use table in text if needed):

Annual Premium	Canceled After	Canceled by	Premium Cost	Refund
$400	6 months	Insured	A	B
$800	9 months	Insurer	C	D

2.

Date	Units	Unit Cost
Beg. Inventory	Jan. 1	8	$6.00
	Apr. 11	24	$11.00
	May 17	30	$14.00
	Dec. 5	19	$16.00
21 units sold

Calculate:

	LIFO	FIFO	Weighted-Average
Cost Ending Inventory	A	C	E
COGS	B	D	F

3.

Jenny Siebert purchased a new Ford Explorer and insured it for compulsory 10/20/5. While traveling to work, Jenny hit another vehicle, injuring both occupants, who were awarded personal injury judgments of $96,000 and $15,000, respectively. What will Jenny have to pay out of pocket for their injuries?