James Company has 2,800 shares of $100 par preferred stock, which were issued at par. It also has 17,000 shares of common stock outstanding, and its total stockholders' equity equals $582,600. The book value per common share is: $29.42. $100.00. $34.27. O $15.28. $17.80. Current information for the Healey Company follows: Beginning raw materials inventory Raw material purchases Ending raw materials inventory Beginning work in process inventory Ending work in process inventory Direct labor Total factory overhead $15,000 58,000 16,400 22,200 27,800 41,800 29,800 All raw materials used were traceable to specific units of product. Healey Company's total manufacturing costs for the year are: Multiple Choice $133,800. $136,400. $122,600. $128,200. $131,000. A company must repay the bank a single payment of $30,000 cash in 6 years for a loan it entered into. The loan is at 8% interest compounded annually. The present value of 1 (single sum) at 8% for 6 years is .6302. The present value of an annuity (series of payments) at 8% for 6 years is 4.6229. The present value of the loan (rounded) is: $23,829. $30,000. $138,687 $6,489. $18,906. O