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NEW QUESTION: 1
How should a developer verify that a specific Account record is being tested in a test class for a visualforce controller?
A. Instantiate the page reference in the test class, insert the Account in the test class, then use System.setParentRecordld().get() to set the Account ID.
B. Insert the Account into Salesforce, instantiate the page reference in the test class, then use System.setParentRecordId().get() to set the Account ID.
C. Insert the Account in the test class, instantiate the page reference in the test class, then use System.currentPageReference().getParameters{}.put() to set the Account ID.
D. Instantiate the page reference in the test class, insert the Account in the test class, then use seeAHData-true to view the Account.
Answer: C

NEW QUESTION: 2
The Eastern division, it sells goods internals to the Western division of the company. The quoted external price in industry publications from a supplier material near Eastern in US $ 200 per ton plus transportation. It costs US $ 20 per ton to transport the goods to Western Eastern's actual market cost per ton to buy the direct materials to make the transferred product is US $100. Actual per ton direct labor is US $50. Other actual costs of storage and handling are US $40. The company president select a US $220 transfer price. This is an example of:
A. Bost-plus-20% transfer pricing.
B. Market-bas, d transfer pricing.
C. Cost-based transfer pricing.
D. Negotiated transfer pricing.
Answer: B
Explanation:
A transfer price is the price charged by one segment of an organization for a product or service supplied to another segment of the same organization. The three basic criteria that the transfer pricing system in a decentralized company should satisfy are to 1) provide information allowing central management to evaluate divisions with respect to total company profit and each division's contribution to profit. 2) stimulate each manager's efficiency without losing each division's autonomy, and 3) motivate each divisional manager to achieve his/her own profit goal in a manner contributing to the company's success. Because the US $220 transfer price selected is based on the quoted external price market), it is an example of market-based transfer pricing.

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