Dawson Toys, Ltd., produces a toy called the Maze. The company has recently established a standard cost system to help control costs and has established the following standards for the Maze toy:
Direct materials: 6 microns per toy at $0.34 per micron
Direct labor: 1.2 hours per toy at $6.90 per hour
During July, the company produced 5,100 Maze toys. The toy's production data for the month are as follows:
Direct materials: 76,000 microns were purchased at a cost of $0.33 per micron. 37,750 of these microns were still in inventory at the end of the month.
Direct labor: 6,620 direct labor-hours were worked at a cost of $48,326.
Required:
1. Compute the following variances for July:a. Direct materials price and quantity variances.b. Direct labor rate and efficiency variances.2. Prepare a brief explanation of the possible causes of each variance.

Answers

Answer 1

Answer:

Instructions are below.

Explanation:

Giving the following information:

Direct materials: 6 microns per toy at $0.34 per micron

Direct labor: 1.2 hours per toy at $6.90 per hour

During July, the company produced 5,100 Maze toys.

Direct materials: 76,000 microns were purchased at a cost of $0.33 per micron. 37,750 of these microns were still in inventory at the end of the month.

Direct labor: 6,620 direct labor-hours were worked at a cost of $48,326.

1) To calculate the direct material price and quantity variance, we need to use the following formula:

Direct material price variance= (standard price - actual price)*actual quantity

Direct material price variance= (0.34 - 0.33)*76,000

Direct material price variance= $760 favorable

This variance can be explained by negotiation with the supplier, finding a new supplier, or a market decrease in the price of the part.

Direct material quantity variance= (standard quantity - actual quantity)*standard price

Direct material quantity variance= (5,100*6 - 38,250)*0.34

Direct material quantity variance= $2,601 unfavorable

This variance can be explained by a decrease in the quality of the part, mishandlings, and breakage of parts, or an inexperienced worker.

2) To calculate the direct labor efficiency and rate variance, we need to use the following formulas:

Direct labor time (efficiency) variance= (Standard Quantity - Actual Quantity)*standard rate

Direct labor time (efficiency) variance= (5,100*1.2 - 6,620)*6.9

Direct labor time (efficiency) variance= $3,450 unfavorable

This variance can be explained by an inexperienced worker or a trainee, a break down of a machine, a new part, etcetera.

Direct labor rate variance= (Standard Rate - Actual Rate)*Actual Quantity

Actual rate= 48,326/6,620= $7.3

Direct labor rate variance= (6.9 - 7.3)*6,620

Direct labor rate variance= $2,648 unfavorable


Related Questions

Scott cameras produces digital cameras and has decided to switch from a volume based system to an activity based system.Acott produced 100,000 digital cameras in the most recent quarter and has determined that total activity costs were:$3,000,00 materials cost,$500,000 labor costs,$50,000 inspection costs,and $500,000 packaging costs.It takes 30 minutes of labor to produce each camera,inspection are done for 20 percent of all cameras produced,and cameras packaged individually. What are the rates for each of these activities? a

Answers

The rates for each of the activities in Scott Cameras' switch from a volume-based system to an activity-based system are as follows:

- Materials cost rate: $30 per camera

- Labor cost rate: $10 per minute of labor

- Inspection cost rate: $5 per camera

- Packaging cost rate: $5 per camera

1. Calculate the total activity costs for each activity:

  - Materials cost: $3,000,000

  - Labor cost: $500,000

  - Inspection cost: $50,000

  - Packaging cost: $500,000

2. Determine the number of cameras produced in the most recent quarter: 100,000 cameras.

3. Calculate the rate for materials cost:

  - Divide the total materials cost by the number of cameras produced:

    $3,000,000 / 100,000 = $30 per camera

4. Calculate the rate for labor cost:

  - Determine the total labor minutes required to produce all the cameras:

    30 minutes per camera * 100,000 cameras = 3,000,000 minutes

  - Divide the total labor cost by the total labor minutes:

    $500,000 / 3,000,000 minutes = $10 per minute of labor

5. Calculate the rate for inspection cost:

  - Determine the number of cameras that require inspection (20% of all cameras produced):

    20% * 100,000 cameras = 20,000 cameras

  - Divide the total inspection cost by the number of cameras requiring inspection:

    $50,000 / 20,000 cameras = $5 per camera

6. Calculate the rate for packaging cost:

  - Divide the total packaging cost by the number of cameras produced:

    $500,000 / 100,000 = $5 per camera

These rates will be used in the activity-based system to allocate costs based on the specific activities involved in producing the digital cameras.

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why are business office established​

Answers

Answer:

Mark me Brainliest

Explanation:

A business office is one which is established by the individuals or governments for the production and distribution of goods and services with a view of earning money by satisfying the consumers.

George is going shopping for a new car to replace his old one. Which of these costs would be
relevant in deciding between cars:
O the annual cost of George's driver's license renewal
the fixed title fee for a new auto
o the value of his existing auto
O the cost to operate the new vehicles (e.g., miles per gallon for each car)

Answers

The cost that would relevant in the choice of a new car is the the cost to operate the new vehicles.

What cost would be relevant?

The cost that would be relevant in the choice of a new car is the cost that is dependent on the type of car chosen. The cost to operate the new car would depend on the type of car chosen. If George buys a more fuel efficient car, the cost of running the car would be cheaper.

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Linden, Inc. uses a 6,900 square foot factory space that it rents for $3,500 a month for all its manufacturing activities. Linden has decided to switch to an activity-based costing system, and has identified its activities as follows: Preparation and Setup, Machining, Finishing, and Quality Control. 3,100 square feet of the factory are used for machining, while 1,400 square feet (each) are used for Preparation and Setup and Quality Control. Finishing uses 1,000 square feet. When assigning indirect costs to each activity, how much factory rent should be assigned to the Preparation and Setup cost pool

Answers

Answer: $710.14

Explanation:

Out of the total space of 6,900 square foot, Preparation and Setup uses 1,400  out of this.

Rent is $3,500

The total rent to be apportioned to it will therefore be;

= 1,400/6,900 * 3,500

= $710.14

You have a portfolio worth $63,500 that has an expected return of 13.3 percent. The portfolio has $16,900 invested in Stock O, $24,700 invested in Stock P, with the remainder in Stock Q. The expected return on Stock O is 18.1 percent and the expected return on Stock P is 11.3 percent. What is the expected return on Stock Q

Answers

Answer:

Return on Stock Q is 11.85%

Explanation:

Investment in Q = ($63,500 - $16,900 - $24700)

Investment in Q =21900

Portfolio return = Respective return * Respective investment weight

13.3= (16900 / 63500 * 18.1%) + ( $24,700 / $63,500 * 11.3% ) + ( $21900 / $63,500 * Return on Q)

13.3 =  4.817165354 + 4.39533071% + (21900 / 63500*Return on Q)

13.3 = 9.21259843% + (21900 / 63500*Return on Q)

Return on Q = (13.3% -9.21259843%) *63500/21900

Return on Q = (4.08740157 * 2.899543379)

Return on Q = 11.85159816%

Return on Q =11.85%

Three levels of help human services organizations to achieve goals they develop for their clients.

Answers

Answer:

The three levels of help human services organisations provide are Macro, Mezzo and Micro.

Explanation:

Macro Level

This is focused on a higher scale and includes work like program development, community-based initiatives, policy changes etc. The type of organisations working at this level includes government agencies,  non-profit companies and/or advocacy groups.

Mezzo Level

This is concentrated on a intermediate scale involving smaller groups. Examples of such practices includes helping those who are victims of criminal activity.

Micro Level

This type of work is focused on individual levels like helping people to provide them with their basic needs like food, clothes and/or home. This also includes work like counselling and family therapy.

Answer:

I think the answer may be:

Three levels of intervention help human services organizations to achieve goals they develop for their clients

Explanation:

I'm not even 100% positive about this, but I saw this answer on another site!

Which secondary effect of advertising refers to a change in the customer’s opinion of the product over a period of time?

Answers

The Carryover Effect in Advertising is the rate at which the effectiveness of an advertising campaign diminishes over time

Anna barrowed 20000 at 5% for three and a half years. She wants to pay 8000 on maturity. To achieve this, she has to pay 2000 in 10 months, and 5000 in 16 months from now. How much should she pay in two and a half years from now to meet her obligation?​

Answers

Answer:

Explanation:

Principal amount = $20,000

Interest rate = 5%

Time = 3.5 years

Using the formula for simple interest:

Interest = (Principal x Rate x Time) / 100

Interest = (20000 x 5 x 3.5) / 100

Interest = $3,500

Total amount owed = Principal + Interest

Total amount owed = $20,000 + $3,500

Total amount owed = $23,500

Anna wants to pay $8,000 on maturity, which means she still owes:

Remaining amount = Total amount owed - Payment on maturity

Remaining amount = $23,500 - $8,000

Remaining amount = $15,500

Anna has to pay $2,000 in 10 months, which means she still owes:

Remaining amount = Remaining amount - $2,000

Remaining amount = $15,500 - $2,000

Remaining amount = $13,500

Anna has to pay $5,000 in 16 months, which means she still owes:

Remaining amount = Remaining amount - $5,000

Remaining amount = $13,500 - $5,000

Remaining amount = $8,500

Now Anna has to find out how much she should pay in 2.5 years to meet her obligations.

Time = 2.5 years

Using the formula for simple interest:

Interest = (Principal x Rate x Time) / 100

Interest = (8500 x 5 x 2.5) / 100

Interest = $1,062.50

Total amount owed after 2.5 years = Principal + Interest

Total amount owed after 2.5 years = $8,500 + $1,062.50

Total amount owed after 2.5 years = $9,562.50

To meet her obligations, Anna needs to pay:

Remaining amount = Total amount owed after 2.5 years - Payments made so far

Remaining amount = $9,562.50 - $8,000 - $2,000 - $5,000

Remaining amount = $562.50

Therefore, Anna needs to pay $562.50 in 2.5 years from now to meet her obligations.

Answer:

$8980

Explanation:

First, let's calculate the total interest Anna will pay over the three and a half years:

Interest = Principal x Rate x Time

Interest = 20000 x 0.05 x 3.5

Interest = 3500

So, Anna will have to pay back the principal amount of 20000 plus the interest of 3500, which equals 23500.

Next, let's calculate how much Anna will have paid back by the time she makes her first payment of 2000 in 10 months:

Interest for 10 months = 20000 x 0.05 x (10/12) = 833.33

Amount paid towards principal = 2000 - 833.33 = 1166.67

Remaining balance = 20000 - 1166.67 = 18833.33

Now, let's calculate how much Anna will owe at the time of her second payment of 5000 in 16 months:

Interest for 16 months = 18833.33 x 0.05 x (16/12) = 1255.56

Amount paid towards principal = 5000 - 1255.56 = 3744.44

Remaining balance = 18833.33 - 3744.44 = 15088.89

Finally, we can calculate how much Anna will owe in two and a half years from now:

Interest for 30 months = 15088.89 x 0.05 x (30/12) = 1891.11

Amount paid towards principal = remaining balance + interest - final payment

Amount paid towards principal = 15088.89 + 1891.11 - 8000 = 8980

Therefore, Anna should pay $8980 in two and a half years from now to meet her obligation.

The end-of-the-year account balances for Yelton Industries are as follows:

Office supplies $3,000
Raw materials 21,000
Work-in-process 32,000
Finished goods 46,000
Prepaid insurance 7,000

The amount Yelton should report as inventories on the balance sheet is: ____________

a. $78,000.
b. $46,000.
c. $99,000.
d. $104,000.

Answers

Answer:

C. $99,000.

Explanation:

In order to calculate the amount that should be reported as inventories, you have to recognize that only raw materials, work-in-process, and finished goods should be included here. By adding all of those, you arrive at the correct answer: $21,000 + $32,000 + $46,000 = $99,000.

Michael's Machine Shop reports the following information for the quarter.
Sales price $70
Fixed costs (for the quarter)
Selling and administrative 47,620
Production 142,860
Variable cost (per unit)
Materials 18
Labor 15
Plant supervision 8
Selling and administrative 9
Number of units (for the quarter) 23,810 units
Required:
Select the answer for each of the following costs.
a) Variable cost per unit.
b) fixed cost amount
c) breakeven point
d) expected sales

Answers

Answer:

Results are below.

Explanation:

First, we need to calculate the variable cost per unit:

Variable cost per unit= Materials + Labor + Plant supervision + Selling and administrative

Variable cost per unit= 18 + 15 + 8 + 9

Variable cost per unit= $50

Now, the fixed cost:

Fixed costs= Selling and administrative + Production

Fixed costs= 47,620 + 142,860

Fixed costs= $190,480

To calculate the break-even point in units, we need to use the following formula:

Break-even point in units= fixed costs/ contribution margin per unit

Break-even point in units= 190,480 / (70 -50)

Break-even point in units= 9,524

Finally, the expected sales:

expected sales= 23,810*70

expected sales= $1,666,700

QUESTION 19
Duplication of data and lack of communication in an organization are usually the result of:
O a. Process complexity
Ob. Product complexity
O c. Network complexity
O d. Customer complexity
Oe. Range complexity

Answers

Duplication of data and lack of communication in an organization are usually the result of network complexity. The Option C is correct.

What does the term Network complexity means?

The number of nodes and alternative paths in a computer network, as well as the variety of communication media, communications equipment, protocols, and hardware and software platforms found in the network, all contribute to network complexity.

A simple network is a small LAN with no alternative paths, a single communication protocol, and identical hardware and software platforms across nodes.

A complex network is defined as an enterprise-wide network that uses multiple communication media and communication protocols to connect geographically dispersed networks with disparate hardware and software platforms.

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Jason Melvin signed a simple discount note with a face value of $7,200 at a discount rate of 5% for 6 months. Find the proceeds of the note and the effective interest rate.

Answers

Jason Melvin signed a simple discount note with a face value of $7,200 at a discount rate of 5% for 6 months. The effective interest rate on the note is 1.843%.

What is the effective interest rate?

Generally, To find the proceeds of the note, we need to calculate the discounted value of the $7,200 face value. Using the formula for discounting a note, we can calculate the proceeds as:

Proceeds = Face Value / (1 + (Discount Rate x Time in Years))

In this case, the time in years is 6 months / 12 months = 0.5 years. So the formula becomes:

Proceeds = $7,200 / (1 + (0.05 x 0.5))

Proceeds = $7,200 / (1 + 0.025)

Proceeds = $6,944

So the proceeds of the note are $6,944.

To find the effective interest rate, we can use the following formula:

Effective Interest Rate = (Face Value - Proceeds) / Proceeds x Time in Years

In this case, the formula becomes:

Effective Interest Rate = ($7,200 - $6,944) / $6,944 x 0.5

effective interest rate = 0.018 or 1.843%

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Local planning teams are often called planning .

Answers

Answer:Commissions

Explanation:an instruction, command, or duty given to a person or group of people.

Commissions I hope it’s right

Where are all of my fans at!! I love all of you!! Have a good rest of your day and happy thanksgiving!!!!!

Answers

Answer:

thanks!

Explanation:

Answer:

You too!! And also a Happy Thanksgiving to you :)

The main purpose of a cover letter is to:
a. Get hired for a position
b. Be called in for an interview
C. Let your friends know how your job search is going
d. Obtain references from your network
Please select the best answer from the choices provided
0000
ABCD

Answers

The main purpose of a cover letter is to:

b. Be called in for an interview

Why write cover letter?

The chief aim of any cover letter is to acquaint oneself to a prospective employer, furnishing an effective summarization of one's talents, credentials, and allurement to the particular job position.

This letter is generally provided in accompaniment with a resume whenever applying for a job opening. An effectively composed cover letter is meant to seize the employer's eyesight and emphasize why you are the ideal candidate for that post, striving towards ultimately inexorable landing of an interview.

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If 20,000 worker-hours produced a total output of $600,000 in an economy, then the labor productivity is

Answers

Answer:20 per hours Explanation:

Among the changes that labor reformers wanted after the Industrial Revolution was more jobs for untrained workers. a ban on child factory workers. jobs for women factory workers. equal pay for owners and workers.

Answers

Among the changes that labor reformers wanted after the Industrial Revolution was: B. A ban on child factory workers.

Changes that labor reformers wanted

The changes that labor reformers wanted was to be an end to child labor or underage labor.

Labor reformers play an important role by fighting to stop child labor and to as well fight for a better working conditon for workers as well as better wages or remuneration.

Therefore Among the changes that labor reformers wanted after the Industrial Revolution was: B. A ban on child factory workers.

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Among the changes that labor reformers wanted after the Industrial Revolution was more jobs for untrained workers and ban on child factory workers. Thus, option A is correct.

What were the child labor reforms?

Child labour laws are pieces of legislation that limit and govern kids' employment. Because children could fit in smaller spaces and employers could pay them less during the Industrial Revolution, child labor increased.

Although Massachusetts passed a child labor law in 1836, Prussia was the first nation to impose restrictions on child labor in factories and set a limit on the number of hours a child could work. By 1890, there were laws against child labor in almost all of Europe. Child labor has been a problem since the dawn of civilization. Children were employed by nomadic tribes to gather berries and perform minor maintenance, according to early history.

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Last year sales of XYZ company are Rs. 900,000 and 80% sales are on credit. Gross profit margin is 25% on sales. The closing stock value is Rs. 90,000. What must be the inventory turnover ratio and age of inventory of the firm?​

Answers

The inventory turnover ratio of the firm is 7.5 times, and the age of inventory is 48.67 days.

What is turnover?

In business and finance, turnover refers to the total amount of revenue generated by a company through its operations over a specific period of time, typically a year. It can also refer to the rate at which a company's inventory is sold and replaced over a given period of time, usually a year. Turnover can be measured in terms of sales revenue, number of units sold, or number of transactions processed.

In accounting, turnover can also refer to the number of times a particular asset, such as inventory or accounts receivable, is replaced or converted into cash over a specific period of time. This is commonly referred to as the inventory turnover ratio or accounts receivable turnover ratio, respectively.

In general, turnover is an important metric used to evaluate a company's financial performance and efficiency, as it indicates how effectively a company is able to generate revenue from its operations and manage its assets.

To calculate the inventory turnover ratio and age of inventory of the firm, we need to use the following formulas:

Inventory turnover ratio = Cost of goods sold / Average inventory

Age of inventory = 365 days / Inventory turnover ratio

To calculate the cost of goods sold, we first need to calculate the total sales and the gross profit.

Total sales = Rs. 900,000

Credit sales = 80% of total sales = 0.8 x Rs. 900,000 = Rs. 720,000

Cash sales = Total sales - Credit sales = Rs. 900,000 - Rs. 720,000 = Rs. 180,000

Gross profit = Gross profit margin x Total sales = 0.25 x Rs. 900,000 = Rs. 225,000

Cost of goods sold = Total sales - Gross profit = Rs. 900,000 - Rs. 225,000 = Rs. 675,000

To calculate the average inventory, we need to add the opening and closing stock values and divide by 2.

Closing stock value = Rs. 90,000

Assuming that the opening stock value is the same as the closing stock value, the average inventory is (Rs. 90,000 + Rs. 90,000) / 2 = Rs. 90,000

Now we can calculate the inventory turnover ratio and the age of inventory:

Inventory turnover ratio = Cost of goods sold / Average inventory = Rs. 675,000 / Rs. 90,000 = 7.5 times

Age of inventory = 365 days / Inventory turnover ratio = 365 days / 7.5 times = 48.67 days

Therefore, the inventory turnover ratio of the firm is 7.5 times, and the age of inventory is 48.67 days. This means that the company sells its entire inventory 7.5 times in a year, and it takes around 48.67 days to sell its inventory.

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You are planning to do a restaurant business . There are different form of business Sole Trader/ Partnership/ Company. Which form of business is best for you and why? Justify your answer based on logic.

Answers

If you are planning to start a restaurant business, it is best to opt for a partnership business.

Since you are starting something new, it is always better to opt for a partnership where all the members are liable for any risks or losses that may arise. Each member can contribute their own skillsets to the business which will help the restaurant flourish. It will also help to increase the capital and resources of the business as there are multiple owners who will contribute in the working of the organisation.

If you are planning to start a restaurant business, it is best to opt for a partnership business.

Since you are starting something new, it is always better to opt for a partnership where all the members are liable for any risks or losses that may arise. Each member can contribute their own skillsets to the business which will help the restaurant flourish. It will also help to increase the capital and resources of the business as there are multiple owners who will contribute in the working of the organisation.

A job was timed for 60 cycles and had an average of 1.2 minutes per piece. The performance rating was 95 percent, and workday allowances are 10 percent. Determine each of the following:
a) Observed Time
b) Normal Time
c) Standard Time

Answers

Answer and Explanation:

The computation is given below:

a) Observation time is

= Average time

= 1.2 minutes

b) Normal time is

= Observation time × performance rating

= 1.2 minutes × 0.95

= 1.14 minutes

c. The standard time is  

= Normal time × allowance factor

= 1.14 × 1.11

= 1.265 minutes.

The allowance factor is  

= 1 ÷ (1 -  Allowances)

= 1 ÷ (1 - 0.1)

= 1.11

Hours of labor or number of workers are

Answers

Answer:

Hours of labor or number of workers are common ways of measuring a company's productivity.

Explanation:

Productivity refers to output per unit of input. It means efficient usage of labor, capital, land, materials, resources, energy and so on in the production of goods and provision of services. In other words, it is the efficiency of the production process or measurement of efficiency.

The UCLA transportation economist Donald Shoup developed a formula to explain the rational maximum cruising time for parking. Calculate the cruising time elasticity (i.e., the point elasticity using calculus) with respect to the price (p). At a price of p=5 and m=12, what is the elasticity of c with respected to p? At this point, how will a 1% increase in p alter the maximum cruising time? Refer to the elasticity you calculated.

Answers

Answer:

The above elasticity suggests that by raising the curb parking price by 10% reduces the time drive are willing to cruise by only 7.1%. also the increase of curb pricing would make elasticity greater that shows that curb park pricing by 1% reduces the drivers that are willing to cruise by only 2.3 %

Explanation:

Solution

Given that:

Now, when we look at the papers designed by the economists for the various formulas of calculating elasticity related to six factors examples like, the price of off street parking, the price of fuel, the number of person or individuals in a car, the price of curb parking, time value, we would notice that the formula for calculating cruising time elasticity with that of  curb parking price is stated below:

E = - p/(m-p)

E = -5/12-5

E = -5/7

=-0.714

The above elasticity states that by raising the curb parking price by 10% reduces the time drive are willing to cruise by only 7.1%

Now,

The new elasticity  = -7/(10-7)

=-7/3

=-2.33 or 2.33%

It suggests that the increase of curb pricing would make elasticity greater that shows that curb park pricing by 1% reduces the drivers that are willing to cruise by only 2.3 %

O’Brien Industries Inc. is a book publisher.
The available-for-sale investments at cost and fair value on December 31, 20Y4, are as follows:
Issuing Company Cost Fair Value
Bernard Co. $38,250 $37,500
Chadwick Co. 65,520 63,770
$103,770 $101,270
The investment in Jolly Roger Co. stock represents 30% of the outstanding shares of Jolly Roger Co.
The following selected transactions occurred during 20Y5:
Jan. 2. Purchased $94,400 of Gozar Inc. 5%, 10-year bonds at 100. The bonds are classified as an available-for-sale investment. The bonds pay interest on June 30 and December 31.
June 30. Received interest for 6 months on the Gozar Inc. bonds purchased on January 2.
Oct. 1. Purchased $40,000 of Nightline Co. 6%, 10-year bonds at 100. The bonds are classified as an available-for-sale investment. The bonds pay interest on October 1 and April 1.
9. Dividends of $12,500 are received on the Jolly Roger Co. investment.
Dec. 31. Jolly Roger Co. reported a total net income of $112,000 for 20Y5, which O’Brien Industries Inc. recorded using the equity method.
31. Received interest for 6 months on the Gozar Inc. bonds purchased on January 2.
31. Accrued 3 months of interest on the Nightline bonds.
31. Adjusted the available-for-sale investment portfolio to fair value, using the following fair values:

Issuing Company Fair Value
Bernard Co. $34,650
Chadwick Co. 57,960
Gozar Inc. 98,560
Nightline Co. 39,200
For the year ending December 31, 20Y5, O’Brien Industries Inc. reported net income of $148,230 and paid no dividends.
Required:
The comparative unclassified balance sheets for December 31, 20Y4 and 20Y5 are provided below. Selected balances are missing. Determine the missing amounts. Use minus sign to indicate the negative amounts. Do not round interim calculations. Round final answers to nearest dollar.
O'Brien Industries Inc.
Partial Balance Sheets

December 31Investment in Jolly Roger Co. stock fill in the blank 5 $77,000

Answers

The missing amount in the Investment in Jolly Roger Co. stock account on December 31, 20Y4, is $31,900.

How to Solve the Problem?

To decide the missing amount in the Investment in Jolly Roger Co. stock account, we need to resolve the likely information and undertakings.

We see that the Investment in Jolly Roger Co. stock represents 30% of the superior shares of Jolly Roger Co. We are more given that Jolly Roger Co. stated a total pay after deductions of $112,000 for 20Y5, which O'Brien Industries Inc. written utilizing the equity plan.

Let's reckon the missing amount gradual:

1. Start accompanying the balance at the beginning of the old age (December 31, 20Y4):

Investment in Jolly Roger Co. stock (December 31, 20Y4) = $?

We are likely that the fair value of the Jolly Roger Co. financing on December 31, 20Y4, is $101,270.

2. Add profits received all the while the old age:

Dividends received on the Jolly Roger Co. asset = $12,500

3. Add the share of pay after deductions recorded utilizing the impartiality method:

Share of Jolly Roger Co.'s pay after deductions (written using the impartiality system) = $112,000 × 30% = $33,600

4. Subtract the balance at the end of the period (December 31, 20Y5):

Investment in Jolly Roger Co. stock (December 31, 20Y5) = $77,000

Now, allow's calculate the absent amount:

Investment in Jolly Roger Co. stock (December 31, 20Y4) + Dividends taken on the Jolly Roger Co. investment + Share of Jolly Roger Co.'s pay after deductions - Investment in Jolly Roger Co. stock (December 31, 20Y5) = Missing amount

Using the likely information, we have:

(Blank) + $12,500 + $33,600 - $77,000 = $0

Solving for the blank, we receive:

(Blank) = $77,000 - $12,500 - $33,600

(Blank) = $31,900

Therefore, the missing amount in the Investment in Jolly Roger Co. stock account on December 31, 20Y4, is $31,900.

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Total weekly salaries expense for all employees is $10,000. This amount is paid at the end of the day on Friday of each five-day workweek. April 30 falls on a Tuesday, which means that the employees had worked two days since the last payday. The next payday is May 3. Prepare the required adjusting entry, if any.

Answers

Answer:Please see answer in explanation column

Explanation:

A) Journal to record accrued salaries on April 30, which is a pay day

Date             Accounts                       Debit                      Credit

April 30    Salaries expense             $4000  

                Salaries Payable                                               $4,000

Calculation:

salaries expense = Principal amount x period  (which fell on tuesday)

= 10,000 x 2/5 = $4,000

b) Journal to record accrued salaries on April 30 and current salaries on May 3

Date             Accounts                       Debit                      Credit

May 3    Salaries      Payable        $4000  

                Salaries expense           $6,000

                   Cash                                                               $10,000

Calculation:

salaries expense = Principal amount x period(remaining 3 day work period)

= 10,000 x 3/5 = $6,000

Estate has an ROI of 16% based on revenues of $400,000. the residual income is $14,000 and the investment turnover is 2. what is the hurdle rate? With Explanation

Answers

If Estate has an ROI of 16% based on revenues of $400,000. the residual income is $14,000 and the investment turnover is 2. The hurdle rate is 9%.

How to find hurdle rate?

First step is to find the investment turnover using this formula

Investment turnover=Sales/invested capital

Investment turnover = ($14,000 / $400,000) × 2

Investment turnover = 0.035 × 2

Investment turnover =0.07

Second step is to find the hurdle rate using this formula

Hurdle rate = ROI - Investment turnover

Hurdle rate = 0.16 - 0.07

Hurdle rate = 0.09× 100

Hurdle rate = 9%

Therefore the hurdle rate is 9%.

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What is the total risk for Raytheon ($RTX) for 2022?

Hint: total risk is the d standard deviation based on daily returns

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Checks for financial health score 4/6. With a debt-to-equity ratio of 46.2% and total shareholder equity of $74.4 billion, Raytheon Technologies has $34.4 billion in total debt. Its overall assets are $161.6 billion, and its total liabilities are $87.3 billion. Total risk is the sum of systematic and unsystematic risks. Systematic risk, which is the investment portfolio risk not reliant on individual investments, is attributed to general market variables.

The total risk that an organization faces can alter depending on a number of variables, including market conditions, financial performance, competition, governmental changes, and geopolitical factors. Additional variables that can be used to assess total risk include volatility, debt-to-equity ratios, credit scores, and market capitalization.

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Typical components in a claim are the claim, a rationale, a call to action, and a statement of goodwill. As you write claims, keep in mind that your goal is to have your claim honored. Focus on facts first and emotions second, if at all. Lay out a logical, reasonable, and professional explanation for your claim. Emotional claims are far more likely to be rejected. Also, remember that you will often work with the same people again and again. So, be polite and focus on the long-term working relationship.

Answers

Answer:

True.

Explanation:

These assumptions are true, as a claim can be described as a request for correction or compensation of errors.

Therefore, when writing a claim, it is necessary to focus on adopting a respectful communication with the recipient, who in the workplace will probably be someone that you establish a type of professional relationship, so it is ideal to maintain an ethical and direct posture, exposing all facts of your claim in a logical and non-emotional way, providing the necessary justifications for the claim, which should focus on action and resolution.

Wally's Walleyes wants to introduce a new product that has a start-up cost of $7,800. The product has a 2-year life and will provide cash flows of $4,500 in Year 1 and $4,300 in Year 2. The required rate of return is 15 percent. Should the product be introduced? Why or why not?

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The calculated NPV is negative, indicating that the present value of expected cash flows does not exceed the start-up cost of the project. In other words, the project is expected to generate a net loss.

To determine whether Wally's Walleyes should introduce the new product, we can calculate the net present value (NPV) of the project. The NPV measures the present value of expected cash flows, taking into account the required rate of return.

To calculate the NPV, we need to discount the cash flows using the required rate of return (15 percent). The formula for calculating NPV is:

NPV = Cash Flow Year 1 / (1 + Required Rate of Return)^1 + Cash Flow Year 2 / (1 + Required Rate of Return)^2 - Start-up Cost

\(NPV = $4,500 / (1 + 0.15)^1 + $4,300 / (1 + 0.15)^2 - $7,800\)

\(NPV = $4,500 / 1.15 + $4,300 / (1.15)^2 - $7,800\)

NPV = $3,913.04 + $3,537.41 - $7,800

NPV = -$350.55

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The following transactions took place for Smart Solutions Incorporated. 2020

a. July 1 Loaned $63,000 to employees of the company and received back one-year, 10 percent notes.
b. December 31 Accrued interest on the notes. 2021
c. July 1 Received interest on the notes. (No interest has been recorded since December 31.)
d. July 1 Received principal on the notes.

Required:
Prepare the journal entries that Smart Solutions Inc. would record for the above transactions.

Answers

Here, we going to prepare the journal entries for the various transactions of Smart Solutions Inc.

Date              Account titles and Explanation      Debit     Credit

Jul-01 2020  Notes receivable                             $63000

                          Cash                                                            $63000

Dec-31 2020  Interest Receivable                        $3,150

                           Interest Revenue                                        $3,150

Jul-01 2021     Cash                                                 $6,300

                            Interest Revenue                                       $3,150

                            Interest receivable                                     $3,150

Jul-01 2021     Cash                                                 $63000

                             Notes receivable                                        $63000

Notes:

Interest for 6 months on July 1 = $63000 * 10% * (6/12)

Interest for 6 months on July 1 = $3,150

Interest for 1 year = $63000 x 10%

Interest for 1 year = $6,300

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what behavior is unacceptable on the job

Answers

Answer:

Examples of inappropriate behaviour in the workplace include: harassment - offensive, belittling or threatening behaviour that is unsolicited, and may be repeated. bullying - repeated abusive and offensive behaviour, which in some circumstances may involve inappropriate physical behaviour. aggression and violence.

Explanation:

Unacceptable behaviour is a term used to describe a range of behaviours that are not acceptable in the workplace, including bullying, violence and aggression, harassment, and discrimination.

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