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【1】If the company operated at full capacity during the year, the total capitalized inventory cost is closest to:【單選題】
A.$800,000.
B.$825,000.
C.$855,000.
正確答案:B
Distinguish between costs included in inventories and costs recognized as expenses in the period in which they are incurred.

The total capitalized costs include fixed production costs, the direct conversion costs of material  and labor, storage costs required as part of production but not abnormal waste costs. $500,000 + 300,000 + 25,000 = $825,000


【2】Duration is most accurate as a measure of interest rate risk for a bond portfolio when the slope of the yield curve:【單選題】
A.increases.
B.decreases.
C.stays the same.
正確答案:C
Describe yield-curve risk,  and explain why duration does not account for yield-curve risk.
C is correct because duration measures the change in the price of a portfolio of bonds if the yields for all maturities change by the same amount； that is, it assumes the slope of the yield curve stays the same.

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