Magma can cool to form an igneous rock either on the surface of the Earth-in which case it produces a volcanic or extrusive igneous rock, or beneath the surface of the Earth, - in which case it produces a plutonic or intrusive igneous rock.
Applying for an EIN number is free of charge and can be completed online. I've linked the IRS area below where you'll learn more about the application process. http://www.irs.gov/businesses/small/arti...
Anytime over the initial 30 hours will be charged at normal rate. A limit of 2 hours may be carried over to the next month and must be used within that month. Any service exceeding 10 miles from start of errand(s) to completion will incur the 2015 IRS rate 57.5 cents per mile.