61. Swissla, a pharmaceutical company, stores some of its finished goods under a tempera controlled environment. The total cost incurred in maintaining swissla's warehouse is 1.2 million per year. How should the cost be accounted under ture- the temperature regulated in A. Added to the cost of inventory B. Charged as an expense C. Capitalized as an asset 62. Which of the following transactions best describes an accrued transaction? A. B. C. Arca Corp, paid office rent 2 months in advance. Arca Corp. paid for utility bills used in the production of goods. Arca Corp, paid salaries to the firm's employees. 63. An analyst gathered the following information regarding 2 companies having the same revenue, the same number of shares outstanding, and the same share price Company Alpha Net profit ratio: 36% EPS: $167 Company Beta Net profit ratio: 23% EPS: $190 Which company is more profitable for its shareholders? A. Company Alpha B. Company Beta C. It is impossible to conclude or quality of the products o