The following balance sheet information is provided for Apex Company for 2014: What is the company's working capital? $20, 300 $4, 900 $22, 900 $24, 500 Expressing plans for a business in financial terms is commonly called: master planning. budgeting. strategic planning. operational planning. The study of an individual financial statement item over several accounting periods is called: Horizontal analysis. Vertical analysis. Ratio analysis. Time and motion analysis. Which of the following is not classified as manufacturing overhead? Product delivery costs Supervisory Labor Factory Insurance Production supplies