Which of the following reduces lead time to meet delivery dates by reducing setup times?

Select one:

a. Just-in-time manufacturing

b. Linear programming

c. Constrained optimization

d. Kanban system

A machine with a book value of $60,000 could be sold for $80,000. The corporation that owns the machine has taxable income of $670,000 and a 40 percent tax rate. What would be the tax on the sale of the machine?

Select one:

a. $0

b. $20,000

c. $12,000

d. $8,000