8. A bond's rating provides a guide to its price. As we write this in 2009, Aaa bonds yield 5.45% and Baa bonds yield 8.67%. If some bad news causes a 10% five year bond to be unexpectedly downrated from Aaa to Baa, what would be the effect on the bond price? (Assure annual coupons with face value $1,000) (10分)

(1) Coolman is a manufacturer of sportswear. It produces all of its products in one department. The company uses weighted-average method under the process costing system. The information for the current month is as follows:Beginning work in process was half complete as to conversion. Direct materials are added at the beginning of the process. Factory overhead is applied at a rate equal to 50% of direct manufacturing labor. Ending work in process was 60% complete. All spoilage is normal and is detected at end of the process.Requirement:(a) Prepare a production cost worksheet if spoilage is recognized.

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