Who is responsible for payment of self-employment tax on, Operation Management

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Who is responsible for payment of self-employment tax on

1. Who is responsible for payment of self-employment tax on fees received by a professional fiduciary?

A. Non-professional fiduciaries, on fees they receive.

B. The estate.

C. The beneficiaries, on pro-rata basis.

D. The professional fiduciary.

2. Every night the employees who work at the salon predict how many guests will come in on the next day. The number of quest for Monday, Tuesday, Wednesday and Thursday were 35, 26, 33, and 18 respectively.

What would be the forecast for Friday using the following

a) A Naïve forecast method?

b) A three (3) day moving average?

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