Dividends payable is a current liability account with a normal credit balance and is initially recorded on the record date.
Dividends payable is a type of liability account in the company's financial records. It represents the amount of dividends declared by the company to be paid to its shareholders but not yet distributed. Dividends payable has a normal credit balance, meaning that increases to the account are recorded as credits.
The initial recording of dividends payable occurs on the record date, which is the date established by the company to determine which shareholders are eligible to receive the declared dividends. At this point, the dividends payable amount is recognized as a liability on the company's balance sheet until the actual payment is made to the shareholders.
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How is net pay different from gross pay? Someone please answer in at least 4 sentences explaining! Will be marking brainiest.
Employee's gross pay is their compensation before taxes, benefits, and other payroll deductions are subtracted. After all, withholdings are removed, net pay, also known as take-home pay, is the amount left over.
What are Gross pay and Net pay?The gross pay of an employee is the amount earned before taxes, benefits, and other payroll deductions are removed from their compensation. Net pay is the amount left over after all withholdings are removed.
Your net salary, often known as your take-home pay, is the amount of money you get after all deductions. The CTC is reduced by income tax, professional tax, Public Provident Fund (PPF), and other deductions. The net wage is frequently lower than the gross wage.
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Suppose the United States has a tariff of $80 per barrel on imported wine. Then, the United States joins a free-trade area with Chile. At what price per barrel will the imported wines be purchased by the U.S. consumers
Let's break down the situation and determine the price per barrel of imported wines for U.S. consumers after joining the free-trade area with Chile.
1. Before joining the free-trade area, the U.S. has a tariff of $80 per barrel on imported wine.
2. Upon joining the free-trade area with Chile, the tariff is eliminated since free-trade areas promote trade between member countries without any trade barriers, such as tariffs.
3. To find the price per barrel of imported wines for U.S. consumers, we need to consider the original price of Chilean wine without the $80 tariff.
4. Let P be the original price of Chilean wine per barrel. The price paid by U.S. consumers before joining the free-trade area was P + $80 (due to the tariff).
5. After joining the free-trade area, the tariff is removed, so the price paid by U.S. consumers for imported wines will now simply be P.
In conclusion, the price per barrel of imported wines for U.S. consumers after joining the free-trade area with Chile will be the original price of Chilean wine per barrel (P) without the $80 tariff. The exact price would depend on the market conditions and the specific price of Chilean wine at that time.
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The jobs that support medical imaging require specific types of education. Which field discussed requires the least amount of training? Which field requires the most amount of training?
The transcriptionist field discussed requires the least amount of training. The radiologists field requires the most amount of training.
Radiologists are scientific doctors focusing on diagnosing and treating accidents and sicknesses the usage of clinical imaging (radiology) tactics (assessments/tests) including X-rays, computed tomography (CT), magnetic resonance imaging (MRI), nuclear medicinal drug, positron emission tomography (pet), and ultrasound.
Radiologists are medical docs (MDs) or doctors of osteopathic medicinal drugs (DOs) who have completed a 4-year residency in radiology. A radiologist may also act as a consultant to every other physician who's worrying for the patient, or act as the affected person's number one medical doctor in treating a disease.
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The weekly time tickets indicate the following distribution of labor hours for three direct labor employees: Hours Job 301 Job 302 Job 303 Process Improvement Tom Couro 10 15 13 2 David Clancy 12 12 14 2 Jose Cano 11 13 15 1 The direct labor rate earned per hour by the three employees is as follows: Tom Couro $32 David Clancy 36 Jose Cano 28 The process improvement category includes training, quality improvement, and other indirect tasks. a. Journalize the entry to record the factory labor costs for the week. If an amount box does not require an entry, leave it blank.
Answer:
Total productive hours worked on each job is as follows:
Tom Couro = Job 301 + Job 302 + Job 303 = 10 + 15 + 13 = 38
David Clancy = Job 301 + Job 302 + Job 303 = 12 + 12 + 14 = 38
Jose Cano = Job 301 + Job 302 + Job 303 = 11 + 13 + 15 = 39
WIP = (38*22) + (38*36) + (39*28)
WIP = 1216 + 1368 + 1092
WIP = 3,676
Indirect labor = (2*32) + (2*36) + (1*28)
Indirect labor = 64 + 72 + 28
Indirect labor = 164
Date Account titles and Explanation Debit Credit
Work in process $3,676
Factor overhead $164
Wages payable $3,840
Please Help!!
Use the credit card information below and the designated method of computing interest to fill in the blanks. (See image)
Adjusted Balance Method-
Interest $______
New Balance $______
Answer:
Adjusted Balance Method:
Interest $__3.90____
New Balance $__568.90____
Explanation:
a) Data and Calculations:
Previous balance = $500
Purchases:
May 12 $25
May 22 100
May 30 50
Total $175
Payment:
May 20 $110
Interest = $3.90 ($500 - $110)
New Balance $ = Adjusted balance + New Purchases + Interest
= $390 + $175 + $3.90
= $568.90
b) Based on the credit card information and using the adjusted balance method, you compute the finance charge (or interest) based on the previous balance of $500 from the end of the last billing cycle and subtract any payments and credits of $110 made during the current billing cycle. This simply means that the new charges (purchases on the credit card) of $175made during the billing cycle are not factored into the adjusted balance before calculating interest.
Why is Netflix's stocks going down?
Answer:
Netflix stock was falling sharply Wednesday after the streaming giant posted disappointing first-quarter earnings, prompting a flurry of price target cuts and critique from analysts.
Explanation:
Hope this helpes.
Wassup Mrs. Lorenzo?
How is your day going? Mine is going great. I am sitting here in art class and am supposed to be working on a project, but I don't really want to. In fact, I don't really want to be in school. I hate school. My mom makes me go because she says classes like English are "important.” I'm all like "whatevs mom.” English is stoopid. Video games are where it’s at.
Anyway, I was looking online
and it looks like you messed up my grade. You need to change it back immediately or I will get in trouble. Can you explain this. Take care of this asap. Please and thx
can one of y’all help
me rewrite this
Answer:
Explanation:
before I write it, I don't really know how formal you want this to be....but here's a formal one?
Dear Mrs Lorenzo,
I hope you're having a great day. I am currently in Art class and I should be working on a project, but I don't really want to. In fact, I don't really want to be in school because I don't enjoy it at all. My mother makes me go because classes such as English are "important", but I don't really agree. I don't see the point of English. I would much rather be playing video games.
I was looking online, and i realised that there seems to be an error with my grade. Could you please explain what has happened and correct it? Thank you very much.
Yours sincerely,
whatever your name is
I'm guessing that would be formal enough if it was a school teacher, but I'm surprised you're putting all of this "i hate school" stuff in a letter to your teacher? But hey, if only I could be that frank with my teachers lol
Hope this helped - stay strong through school lol it'll be over one day
Answer:
Explanation:
Dear Mrs Lorenzo,
I hope this letter finds you well. I am currently in Art class and I should be working on a project, but I don't really want to. In fact, I don't really want to be in school because I don't enjoy it at all. My mother makes me go because classes such as English are "important", but I don't really agree. I don't see the point of English. I would much rather be playing video games.
I was looking online, and i realised that there seems to be an error with my grade. Could you please explain what has happened and correct it? Thank you very much.
P.S your my favorite teacher dont tell the others
The existence of labor unions forces employers to deal with workers_____
a) individually, rather than as a collective
b) cooperatively, rather than uncooperatively
c) equitably, rather than inequitably
d) collectively, rather than as individuals
The existence of labor unions forces employers to deal with workers collectively, rather than as individuals (option d).
The existence of labor unions brings about collective bargaining, which means that employers are required to negotiate and interact with workers as a collective entity rather than dealing with them individually. Labor unions serve as representative bodies for workers, advocating for their rights and interests in relation to wages, working conditions, benefits, and other employment-related matters.
By forming a union, workers gain the ability to bargain collectively with employers, giving them more leverage and power in negotiations. This collective approach allows workers to pool their resources, negotiate as a unified group, and have a stronger voice in addressing their concerns and demands. Employers are obligated to engage in collective bargaining with the union representatives to reach agreements that affect the entire workforce, rather than negotiating with individual employees separately.
Therefore, the existence of labor unions shifts the dynamic from individual interactions between employers and workers to collective bargaining and negotiation on behalf of the workers as a whole. The correct option is d.
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Gordon ramsay made his tv debut on which competitive cooking show?.
What type of function does a project management tool have that a task management tool does not?
file sharing
progress tracking
commenting
budgeting
The commenting are type of function does a project management tool have that a task management tool does not. Thus, option (c) is correct.
What is management?
The term “management” refers to the act of managing. The management of the business activities. Management is the basis of art, science, and the profession.
The management are the division of the different departments are the created such as project management and the task management. The file sharing, progress tracking, and budgeting. But, the commenting is not the function of the task management tool.
As a result, the commenting is not the function does a project management tool have that a task management tool does not. Therefore, option (c) is correct.
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Why do you think economists have different belief systems/theories on economics?
Answer:The principal disagreement among economists is a matter of economic philosophy. There are two major schools of economic thought: Keynesian economics and free-market, or laissez-faire, economics.
Keynesian economists, named after John Maynard Keynes, who first formulated these ideas into an all-encompassing economic theory in the 1930s, believe that a well-functioning and flourishing economy may be created with a combination of the private sector and government help.
By government help, Keynes meant an active monetary and fiscal policy, which works to control the money supply and adjust Federal Reserve interest rates in accordance with changing economic conditions.
By contrast, the free-market economists advocate a government "hands-off" policy, rejecting the theory that government intervention in the economy is beneficial. Free-market economists—and there are many distinguished advocates of this theory, including Nobel Memorial Prize winner Milton Friedman—prefer to let the marketplace sort out any economic problems. That would mean no government bailouts, no government subsidies of business, no government spending explicitly designed to stimulate the economy, and no other efforts by the government to help what the economists believe is the ability of a free economy to regulate itself.
Explanation:
please help me answer these questions
Answer: See explanation
Explanation:
1. Inelastic demand occurs when a change in price doesn't really have an effect on the quantity of the goods demanded. Examples of products with inelastic demand are salt and prescription drugs.
2. Elasticity for demand helps in the determination of the prices of factors of production. It is also vital in knowing how price changes will affect the revenue of the firm.
3. Normal goods are the goods that when income increases, the demand for them increases as well e.g. household appliances
For inferior goods, when Income increases, their quantity demand reduces. These are common with extremely cheap products.
Select the correct texd in the passage.
Joe needs external financing for his company. He analyzed the financial statements of various companies and arrived at the conclusion that equity
finance is a better option. Which sentences in the given passage supports his view?
Equity VIs Debt
The investors in equity can only realize profit from their investment if the business is doing well. Lenders of a loan are paid a certain amount at regular
intervals. The right venture capitalists could bring their experience into the business as they are part owners. Management time is invested in keeping
investors informed about the policies of the company. The lenders do not have a claim to equity in the business
Reset
Next
Answer:
"The investors in equity can only realize profit from their investment if the business is doing well." and "The right venture capitalists could bring their experience into the business as they are part owners." support Joe's view that equity finance is a better option.
The problems of ineffective communications in business
Answer:
Misunderstandings: When communication is unclear or ambiguous, it can lead to misunderstandings between employees, managers, or clients. This can cause delays, mistakes, and ultimately, loss of productivity and revenue.
Poor teamwork: Effective communication is essential for effective teamwork. If team members are unable to communicate effectively with one another, they may fail to collaborate and coordinate their efforts, leading to poor performance and results.
Low morale: When communication is ineffective, it can create a negative work environment and lead to low employee morale. This can result in a lack of motivation, decreased productivity, and high turnover rates.
Customer complaints: Poor communication with customers can result in complaints and loss of business. Customers who feel that their concerns or questions are not being addressed may take their business elsewhere.
Increased costs: Ineffective communication can lead to additional costs for a business, such as rework or waste due to misunderstandings or mistakes. This can negatively impact the bottom line and reduce profitability.
Overall, ineffective communication can have significant impacts on a business's productivity, profitability, and reputation. It is essential for businesses to prioritize effective communication strategies to avoid these problems and ensure success.
Explanation:
From each paycheck of your afterschool job, you’re able to save $45 toward the coat. You get paid twice a month. How many months will it take you to save enough money to buy your North Face jacket.
Answer:4
Explanation:The total in 4 months would equal 360
4 months will it take you to save enough money to buy your North Face jacket.
Saving per month based problem;What information do we have?
Amount save per paycheck = $45
Amount of jacket = 350 (Missing data)
Amount save per month = 2 × Amount save per paycheck
Amount save per month = 2 × 45
Amount save per month = $90
Number of months need = 350 / 90
Number of months need = 3.88
Number of months need = 4 months
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list the importance of physiotherapist and dentist
Answer:
Importance of physiotherapist:
1. They help people affected by injury,illness or disability through movement and exercise,manual therapy, education and advice.
2. They maintain health for people of all ages, helping patients to manage pain and prevent diseases.
3. Manage heart and lungs problem.
4. Recover from or prevent a sports injuries.
Importance of dentists:
1. Dentists helps to keep your teeth and mouth healthy.
2. It helps to prevent from tooth decay.
3. Protects against gum diseases, which can lead to tooth decay.
Physiotherapist assist people who have been injured, ill, or disabled through movement and exercise, manual therapy, education, and advice, and the dentist help to maintain the health of your teeth and mouth.
What is the physiotherapist?Physiotherapists treat people of all ages, assisting them in regaining their range of motion after an injury or illness. They also use exercise and manual therapy to help disabled people improve their health and quality of life.
Physiotherapist assist people who have been injured, ill, or disabled through movement and exercise, manual therapy, education, and advice, physiotherapist keep people of all ages healthy by assisting patients with pain management and disease prevention.
They are differing from the Dentists, as the dentists help to maintain the health of your teeth and mouth, It aids in the prevention of tooth decay, and helps to prevent gum disease, which can lead to tooth decay.
Therefore, physiotherapist and Dentists both play the important role for the patients.
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Why are online sellers a stakeholder in Amazon?
how can you find the weights to be used for the wacc, and which are more appropriate (market versus book)?
The equity amount used in the weight calculation should be consistent with the total equity as reported in the company's financial statements.
The weights used in the WACC calculation should be consistent with the financial data used in the analysis. For example, if the cost of debt is based on the interest rate on the company's outstanding debt, the corresponding debt amount used in the weight calculation should also be based on the outstanding.
The weights used in calculating the Weighted Average Cost of Capital (WACC) represent the proportion of a company's financing that comes from different sources. Typically, these sources include debt and equity, but other forms of financing, such as preferred stock, may also be included.
The weights used for the WACC calculation can be determined based on either the market value or the book value of each source of financing. The market value of a company's financing represents the current market price of its equity and the present value of its debt. The book value, on the other hand, represents the value of the financing as reported in the company's financial statements.
The choice between using market value versus book value weights in the WACC calculation depends on the specific circumstances of the company and the purpose of the analysis. In general, market value weights are considered more appropriate because they reflect the current market prices and investor perceptions of the company's financing. However, there are some situations where book value weights may be more appropriate, such as when the company has a stable capital structure and its market value and book value weights are similar.
To calculate the market value weights, the market value of equity is divided by the sum of the market value of equity and the market value of debt. To calculate the book value weights, the book value of equity is divided by the sum of the book value of equity and the book value of debt.
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Prior to any taxes, the equilibrium price of bottled water is $5 per gallon. Then a $1-per-gallon tax is levied. As a result, the price of bottled water rises to $5. 75 per gallon. The incidence of the $1 tax is _____ paid by consumers and _____ paid by producers.
The equilibrium price of gas is $5 per gallon. The price of gasoline increases as a result, reaching $5.75 a gallon. Consumers pay $0.75 of the $1 tax and manufacturers pay $0.25 of the levy.
When market supply and demand are in balance, prices become stable. This is known as equilibrium. In general, a surplus of goods or services leads to lower prices, which increases demand, whereas a shortfall or undersupply raises prices, which decreases demand.
When this occurs, the prices of these items typically decline since there is an excess of both commodities and services available. As a result, demand for these goods and services rises.
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Consider a second hand car market where three types of cars are being sold: High quality (H), medium quality (M) and low quality (L). Sellers value an H at $2000, an M at $1200 and an L at $800, whereas buyers value an H at $1800, an M at $1600 and an L at $1400. As discussed in the "Akerloff's Lemons Market", sellers are able to distinguish between different quality cars but buyers are not and a buyer believes that in this market 40% of the cars is an H, 30% of the cars is an M and 30% of the cars is an L. a) Determine which type of cars will be sold at the efficient allocation. b) Determine which type of cars will be sold at the market equilibrium.
Answer:
a) Determine which type of cars will be sold at the efficient allocation.
All cars would be sold in a Pareto efficient allocation.
In a Pareto efficient market, resources are all allocated in teh most efficient possible way. This is the reason why this is just a theoretical concept that does not necessarily apply in real life.
b) Determine which type of cars will be sold at the market equilibrium.
Since consumers are only willing to pay up to $1,620 for a used car, only medium quality and low quality cars will be sold. The price of high quality used cars is higher than the equilibrium price.
Explanation:
the most a buyer would be willing to pay for a used car is ($1,800 x 40%) + ($1,600 x 30%) + ($1,400 x 30%) = $720 + $480 + $420 = $1,620
What is a reading credit card statement
How does the work done by agriculture communications professionals compare to and differ from that of other marketing workers?
Answer:
Agriculture communications professionals need to have the same basic background on marketing, covering areas such as market research, product research, and market communication.
However, they will also need to have an agriculture-related background, because they need to understand the dynamics of the agriculture business, from farm issues, to the kind of crops or produce that they can buy or sell in a specific area, to even agricultural policy.
1.1 Which statement best describes financial accounting …
A. Reports are prepared for managers and users inside the organisation
B. Provides a scorecard by which the past performance of a business is judged in
the form of financial statements which are used by stakeholders outside the
organisation
C. Conduct an official financial inspection of a company or its accounts
D. A and B only
E None of the above
Imagine that West Bank starts with no existing assets, liabilities or equity. West Bank makes a loan of $1,000 to its customers (transaction 1). West Bank is aiming at backing up 8% of its loans with equity, through the issue of shares to customers of East Bank (transaction 2). West Bank is aiming at backing up 10\% its overall deposits with ESF, that need to be borrowed from East Bank, if needed. (transaction 3) a. Draw the variations in West Bank's balance sheet due to the three transactions above, with a choice of numbers that comply with its objectives (do not put \% in the balance sheet but actual numbers that you have calculated yourself). Use only one single balance sheet and indicate the number of the transaction to which it relate at the end of each entry between brackets [example Notes: +700 (1) where (1) refers to transaction 1] . (3 marks)
The balance sheet reflects the variations in West Bank's assets, liabilities, and equity due to the three transactions mentioned.
The transactions described involve West Bank making a loan to its customers, issuing shares to customers of East Bank, and borrowing from East Bank to back up its deposits.
The variations in West Bank's balance sheet due to these transactions can be illustrated in a single balance sheet, indicating the transaction number and the corresponding entries.
The balance sheet of West Bank will show the changes in its assets, liabilities, and equity as a result of the three transactions.
Transaction 1: West Bank makes a loan of $1,000 to its customers. This will increase the asset "Loans" by $1,000.
Transaction 2: West Bank aims to back up 8% of its loans with equity through issuing shares to customers of East Bank. This will increase the equity section of the balance sheet. Let's assume the equity increase is $80 (8% of $1,000).
Transaction 3: West Bank aims to back up 10% of its overall deposits with ESF (Emergency Stabilization Fund) borrowed from East Bank. This will increase the liability "Borrowings" by an amount equal to 10% of West Bank's overall deposits.
The balance sheet will show the changes as follows:
Assets:
Loans: +$1,000 (1)
Liabilities:
Borrowings: +[10% of West Bank's overall deposits] (3)
Equity:
Share Capital: +$80 (2)
By following this structure, the balance sheet reflects the variations in West Bank's assets, liabilities, and equity due to the three transactions mentioned.
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based solely on their current weighted average cost of capital, which company should pursue an investment opportunity with an expected return of 6%?
The company that should pursue the investment opportunity with an expected return of 6% is the one with a lower weighted average cost of capital (WACC).
Weighted Average Cost of Capital (WACC) is a financial metric that represents the average rate of return a company needs to earn to satisfy its investors and creditors. A company with a lower WACC is generally considered to be more attractive for investment opportunities as it indicates a lower cost of capital. The WACC is calculated by taking into account the cost of debt and the cost of equity, weighted by their respective proportions in the company's capital structure. To determine which company should pursue the investment opportunity with an expected return of 6%, we need to compare the WACC of different companies. Calculate the WACC for each company by multiplying the cost of debt by the proportion of debt in the capital structure, and adding it to the product of the cost of equity and the proportion of equity in the capital structure.
Compare the WACC values of the different companies. The company with the lower WACC is the one that should pursue the investment opportunity with an expected return of 6%. It's important to note that other factors such as the company's financial health, market conditions, and strategic fit should also be considered when making investment decisions. However, based solely on their current WACC, the company with the lower WACC is more favorable for pursuing the investment opportunity with an expected return of 6%. Remember, the decision to pursue an investment opportunity should be made after a thorough analysis of all relevant factors and not solely based on the WACC.
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We have discussed with detail about anatomy of a software house that is delivering the services of related all types of software products in European market. Keep the example of anatomy company front of you and develop a Software company like it and make your company’s Profile, Structure, Budget, Financial Statement and next five years Plan?
Daget Corporation uses direct labor-hours in its predetermined overhead rate. At the beginning of the year, the total estimated manufacturing overhead was $364,140. At the end of the year, actual direct labor-hours for the year were 24,000 hours, manufacturing overhead for the year was overapplied by $8,060, and the actual manufacturing overhead was $359,140. The predetermined overhead rate for the year must have been closest to:
The predetermined overhead rate for the year must have been closest to $14.97 per direct labor-hour.
Predetermined overhead rate:Predetermined overhead rate is the rate used to apply manufacturing overhead to work-in-process inventory. The most common method to calculate the rate is to divide the total estimated manufacturing overhead cost for the period by an allocation base.
The allocation base can be any of the following:
direct labor-hours, direct labor cost, machine-hours, or direct materials cost. In this question, the predetermined overhead rate is based on direct labor-hours.
Manufacturing overhead:
Manufacturing overhead refers to the indirect manufacturing costs incurred by a company that are necessary to produce a product. This includes the costs of rent, utilities, insurance, depreciation, and maintenance.
Direct labor-hours:Direct labor-hours refer to the number of hours worked by employees who directly work on the production of a product.
Daget Corporation uses direct labor-hours in its predetermined overhead rate. Therefore, to calculate the predetermined overhead rate, we need to divide the total estimated manufacturing overhead cost by the total estimated direct labor-hours.
Here's how we can do it:
$364,140 / Estimated direct labor-hours = Predetermined overhead rate
Now, we need to calculate the estimated direct labor-hours. We can use the actual manufacturing overhead cost, the overapplied overhead, and the predetermined overhead rate to do so.
Actual manufacturing overhead cost = Predetermined overhead rate x Actual direct labor-hours
Actual direct labor-hours = Actual manufacturing overhead cost / Predetermined overhead rate
$359,140 = Predetermined overhead rate x 24,000
Predetermined overhead rate = $359,140 / 24,000
Predetermined overhead rate = $14.965 per direct labor-hour
Now, we need to check if the overapplied overhead is reasonable or not. If it is too large, it means that the predetermined overhead rate was too high and the manufacturing overhead was overapplied. If it is too small, it means that the predetermined overhead rate was too low and the manufacturing overhead was underapplied.
Actual manufacturing overhead cost = Predetermined overhead rate x Actual direct labor-hours
$359,140 = $14.965 per direct labor-hour x 24,000 direct labor-hours
$359,140 = $359,160 - $20 (overapplied)
Therefore, the predetermined overhead rate for the year must have been closest to $14.97 per direct labor-hour.
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How will the organization obtain cash to operate concession stands and provide
Answer:
Take inventory of all existing equipment and supplies. ...
Step out of the stand and view it from the outside. ...
Mentally walk through a transaction involving each type of menu item you sell. ...
Consider the customer's need for counter space.
Explanation:
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which situation would most likely cause demand for apples to increase
Answer:
C
Explanation:
because you need lots of apples to make lots of apple cider
The costs per equivalent unit of direct materials and conversion in the rolling department of oak ridge steel company are 180 and 62
Answer:
Equivalent units of direct materials= $180 per tons
Equivalent units of conversion =$62 per tons
Explanation:
Calculation to Determine the direct materials and conversion costs per equivalent unit.
Using this formula
Equivalent units of direct materials=Cost of direct materials transferred/Total equivalent units for direct materials
Let plug in the formula
Equivalent units of direct materials= $432,000/2,400
Equivalent units of direct materials= $180 per tons
Therefore the direct materials cost per equivalent unit will be $180 per tons.
Calculation for Equivalent units of conversion using this formula
Equivalent units of conversion=Conversion cost /Total equivalent units for Conversion
Let plug in the formula
Equivalent units of conversion=$144,150/2,325
Equivalent units of conversion= $62 per tons
Therefore the conversion cost per equivalent unit will be $62 per tons.