End-process sampling is not an example of the prevention costs of quality.
Prevention costs are incurred to prevent product defects from occurring, and are part of the cost of quality. Prevention costs includes employee training with supplier certification. Generally, the greatest improvement in product quality is related to defect prevention. Although such prevention results in additional costs, such costs are usually more than offset by the savings associated with reduced damage.
Historically, it was believed that the total cost of quality (prevention, evaluation, internal failure, and external failure) would be minimized at some non-zero cost. However, this belief has been replaced by one that advocates a harmless policy. This new belief is based on the fact that small increases in prevention rates often result in significant decreases in failure rates.
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what is the relationship between the price of a non callable bond and the price of a callable bond
The relationship between the price of a non-callable bond and the price of a callable bond is that the price of a non-callable bond is generally less than the price of a callable bond.
This is because non-callable bonds do not have a set maturity and therefore do not have to be redeemed. By contrast, callable bonds have a set maturity term and must be redeemed at the end of that term.
The risk generally associated with callable bonds is higher, since the issuer is obligated to repay the bond at the stated time. For this reason, we can say that callable bonds have a higher price than non-callable bonds.
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Laminar airflow in the boundary layer is characterized byA) smooth regular stream lines.B) its occurrence near the leading edge.C) unstable air.d) both A and B above
Laminar airflow in the boundary layer is characterized by both- A. smooth regular stream lines and B. its occurrence near the leading edge.
What is the reason?This type of airflow is the opposite of turbulent airflow, which is characterized by irregular, chaotic flow patterns. Laminar flow occurs when air moves in a consistent, orderly manner, with little to no mixing between layers of air.
This type of flow is stable and predictable, which makes it useful in certain applications such as aerodynamics, where minimizing turbulence is important for reducing drag and improving efficiency.
However, laminar flow can be disrupted by any number of factors, such as surface roughness or changes in air pressure, which can lead to turbulent flow.
Hence, the correct answer are option A. and B.
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What are three ways you can make your reference’s job easy?
Answer:
1: Just ask. Before you start your job search, think of three to six people with whom you worked closely and who saw you at your best.
2: Get it in writing. This can be more valuable than just a name, title, and contact information.
3: Look to LinkedIn
Explanation:
LinkedIn Is free and It's just a website to where you could look for things like jobs or something!
Item 2 The following data have been extracted from the records of Puzzle Incorporated: February August Production level, in units 9,600 20,160 Variable costs $ 27,840 $ ? Fixed costs ? 34,300 Mixed costs 25,984 ? Total costs $ 88,124 $ 142,930 Required: Calculate the missing costs. Calculate the cost formula for mixed cost using the high–low method. Calculate the total cost that would be incurred for the production of 13,824 units. Identify the two key cost behavior assumptions made in the calculation of your answer to part c. cost behavior pattern relevant range
The missing costs are:
Variable costs for August = $116,620.80Fixed costs for February = $34,300Mixed costs for August = $1,009.20The cost formula for the mixed costs is: Total cost = $36,176.80 + ($5.78 x Production level) + Mixed cost.
The two key cost behavior assumptions made in the calculation of the answer to part c are:
The assumption that the mixed costs are linear within the relevant range of production levels.The assumption that the variable cost per unit remains constant within the relevant range of production levels.How to Solve the Problem?To calculate the missing costs, we need to use the high-low method to separate the mixed costs into their fixed and variable components. The high-low method involves taking the highest and lowest production levels and their corresponding total costs and using them to calculate the variable cost per unit and the fixed cost.
Using the data given, we can find the missing costs as follows:
Variable costs for August:
Variable cost per unit = (Total cost at highest production level - Total cost at lowest production level) / (Highest production level - Lowest production level)
Variable cost per unit = ($142,930 - $88,124) / (20,160 - 9,600)
Variable cost per unit = $5.78
Variable costs for August = Variable cost per unit x August production level
Variable costs for August = $5.78 x 20,160
Variable costs for August = $116,620.80
Fixed costs for February:
Fixed costs = Total costs - (Variable costs + Mixed costs)
Fixed costs = $88,124 - ($27,840 + $25,984)
Fixed costs = $34,300
Mixed costs for August:
Mixed costs = Total costs - (Fixed costs + Variable costs)
Mixed costs = $142,930 - ($34,300 + $116,620.80)
Mixed costs = $1,009.20
Therefore, the missing costs are:
Variable costs for August = $116,620.80
Fixed costs for February = $34,300
Mixed costs for August = $1,009.20
Using the high-low method, we can calculate the cost formula for the mixed costs as follows:
Variable cost per unit = ($142,930 - $88,124) / (20,160 - 9,600)
Variable cost per unit = $5.78
Using the highest production level and its corresponding total cost, we can find the total fixed cost:
Total cost at highest production level = Fixed cost + (Variable cost per unit x Highest production level) + Mixed cost
$142,930 = Fixed cost + ($5.78 x 20,160) + $1,009.20
Fixed cost = $36,176.80
Therefore, the cost formula for the mixed costs is: Total cost = $36,176.80 + ($5.78 x Production level) + Mixed cost.
To calculate the total cost for the production of 13,824 units, we can use the cost formula for mixed costs:
Total cost = $36,176.80 + ($5.78 x 13,824) + $1,009.20
Total cost = $107,683.16
The two key cost behavior assumptions made in the calculation of the answer to part c are:
The assumption that the mixed costs are linear within the relevant range of production levels.
The assumption that the variable cost per unit remains constant within the relevant range of production levels.
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As the economy grows and profits increase Chinese firms begins to build more factories
Chinese businesses will probably start constructing additional factories as the economy expands and revenues rise in order to enhance productivity and keep up with the rising demand for their goods.
As more personnel are required to run the new factories, this will improve employment possibilities. It will also spur economic growth because the building of new factories will raise demand for building materials, transportation services, and other goods and services.
It is crucial for the government and businesses to adopt sustainable and responsible practices in their construction and operation of new factories because building more factories could have adverse consequences on the environment, such as increased pollution and habitat damage.
it's also important to examine how new factories will affect the environment. Overall, this statement emphasizes the connection between economic expansion, corporate spending, and potential environmental effects.
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What type of transactions should be recorded in the Payment, Fee, Withdrawal column
of your check register?
State with reason(s) whether the following statements are true or false. State your answer precisely. Marks will be given according to your arguments.
a) If a null hypothesis is not rejected, the claimed statement is considered true.
b) If perfect multicollinearity is present, OLS estimators are no longer BLUE.
a) False. If a null hypothesis is not rejected, it does not necessarily mean that the claimed statement is considered true. Failure to reject the null hypothesis means that there is not enough evidence to support the alternative hypothesis, but it does not provide conclusive evidence in favor of the null hypothesis. b) True. If perfect multicollinearity is present in a regression model, the Ordinary Least Squares (OLS) estimators are no longer BLUE (Best Linear Unbiased Estimators). Perfect multicollinearity occurs when there is an exact linear relationship between two or more independent variables in the regression model.
a) The rejection or failure to reject a null hypothesis does not provide direct evidence regarding the truth of the claimed statement. The null hypothesis is typically a statement that is assumed to be true unless there is sufficient evidence to reject it.
Failure to reject the null hypothesis simply suggests that the available evidence is not strong enough to support the alternative hypothesis, but it does not prove the truth of the claimed statement.
b) When perfect multicollinearity is present in a regression model, it violates the assumptions of the OLS estimation method. Perfect multicollinearity means that one or more independent variables can be expressed as exact linear combinations of other independent variables.
In such cases, the OLS estimators cannot be computed because the matrix of independent variables is not invertible. Without the OLS estimators, the properties of BLUE (Best Linear Unbiased Estimators) cannot hold, as they are based on the OLS estimation method. Therefore, in the presence of perfect multicollinearity, the OLS estimators are no longer BLUE.
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Reconciling the bank statement monthly is an example of.
Answer:
Establishment of responsibility.
Who are the people who have the skills, education, and power to decide the framework and practices of an organization?
ombudsmen
policymakers
chairpersons
program directors
Answer:
policymakers
Explanation:
lmk if it's wrong hope this helps
HELP ASAP I NEED TO TURN IT IN RN (Econ) idk if the answer is A I accidentally clicked it
Answer:
C is S1.
Explanation:
what are main game changers affecting supply chain and operations management? freelancing, technology, and water air, people, and talent management technology and resources robots, iot, and big data
Supply chain management (SCM) is responsible for directing the development of products and services from initial concepts and raw materials to final consumer items.
Why Supply Chain Management is important ?It involves transporting and storing raw materials, keeping finished goods in storage until they are sold, and tracking where sold goods go so that you can utilize that information to increase sales in the future.
Every area of business operations, including purchasing, information technology, and logistics, are included in the SCM process. It creates a seamless system that combines resources, finances, suppliers, manufacturing facilities, wholesalers, retailers, and customers.
Production is accelerated as a result of supply chain activity simplification. Businesses are able to compete more effectively as a result, which benefits customers.
Hence main game changers affecting supply chain and operations management are Technology and Resources .
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A health insurance company wants the opportunity to cover the accounts of all county employees. In order to land this account. they must get the approval of the county board of directors. The board members mention that they are taking some time off to prepare for the holidays and say that the company might stay on their minds if they were given some holiday spending cash. What kind of crime is this an example of?
A. individual Occupational Crime
B. Professional Occupational Crime
C. State Authority Occupational Crime
D. Organizational Occupational Crime
Answer:
State Authority Occupational Crime
Explanation:
crimes which occur through the individual exercise of state authority; more specifically, these are crimes that occur through use of power lawfully vested in a person charged with the responsibility to enforce laws or to command others.
According to the given case, the kind of crime is this an example of State Authority Occupational Crime. The correct option is (C).
What do you mean by the Occupational Crime?A crime committed by someone while working is referred to as an occupational crime. Occupational crime, also referred to as workplace crime, includes a wide range of criminal behaviours, such as theft or embezzlement, money laundering, and the improper use of business assets or information.
Business professionals in the private sector are not the only ones who are victims of occupational crime. Corruption of public servants is regarded as a form of occupational crime. Industry-specific crime may also occur in the workplace.
Individual, state authority, and organizational are three of the four categories of occupational crime. Criminal acts undertaken by an individual for financial advantage, such as filing fictitious expense reports, are known as individual occupational crimes.
Therefore, the given case, the kind of crime is this an example of State Authority Occupational Crime.
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To buy a product, customers in a market must first
To buy a product, customers must first have the need for the product.
Customers cannot just simply buy anything or everything when it comes to products. People love shopping but money is a very useful and powerful resource and customers understand it well, so they don't want to spend it on useless things.
Firstly, there should be a need or a desire to buy a particular product. After that the customer decides his or her budget or the money he would like to spend on that product. If it crosses his or her budget, then the customer may not able to buy the product.
Lastly, there should be willingness to buy the product. Nowadays, we get impressed by big brands, malls and stores giving us immense discounts for even our daily needs. That is how knowingly or unknowingly, we tend to shop more.
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If the inverse demand curve a monopoly faces is P = 100 - 2Q, and MC is constant at 16, then the firm's Lerner index equals:a. 58/16b. 42/58c. 58/42d. 16/42
The Option (a) 58/16, The Lerner index measures a firm's market power and is calculated as (P - MC) / P.
To find the Lerner index for this monopoly, we need to first solve for the monopolist's profit-maximizing output level. This is done by setting MR = MC, where MR is the marginal revenue curve (which is twice as steep as the demand curve in this case):
MR = 100 - 4Q
16 = 100 - 4Q
Q = 21
So the monopolist produces 21 units of output. To find the price, we plug this into the demand curve:
P = 100 - 2Q
P = 100 - 2(21)
P = 58
Therefore, the monopolist charges a price of 58 and has a marginal cost of 16. Plugging these into the Lerner index formula, we get:
Lerner index = (P - MC) / P
Lerner index = (58 - 16) / 58
Lerner index = 42 / 58
Lerner index = 0.724
Step 1: Determine the monopoly's profit-maximizing quantity (Q*) by setting marginal revenue (MR) equal to MC.
Step 2: Calculate the monopolist's MR by finding the derivative of total revenue (TR) with respect to Q.
Step 3: Solve for Q* by equating MR to MC.
Step 4: Plug Q* back into the inverse demand curve to find the profit-maximizing price (P*).
Step 5: Calculate the Lerner Index using the formula: L = (P* - MC) / P*.
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Please help me the due date is tomorrow!!!
-Find one business/company
- Assess the company
i company background
ii company operation
iii ethical decision/operation taken by the company
iv assess the advantage and disadvantage
Sure, I can help you with that! Here is an assessment of Tesla, Inc. based on the criteria you provided:
i. Company background:
Tesla, Inc. is an American electric vehicle and clean energy company founded in 2003 by Elon Musk, JB Straubel, Martin Eberhard, Marc Tarpenning, and Ian Wright. Tesla designs and manufactures electric cars, battery storage systems, and solar panels. The company is headquartered in Palo Alto, California, and has manufacturing facilities in California, Nevada, New York, and China.
ii. Company operation:
Tesla's operations primarily revolve around the production of electric vehicles and energy storage solutions. The company has a strong focus on innovation and sustainability, and it aims to accelerate the world's transition to sustainable energy. Tesla produces several models of electric cars, including the Model S, Model X, Model 3, and Model Y. The company also sells solar panels and battery storage systems for homes and businesses.
iii. Ethical decisions/operations taken by the company:
Tesla has made several ethical decisions and operations in recent years. For example, the company has committed to sourcing all of its raw materials from sustainable sources and has implemented recycling programs to reduce waste. Additionally, Tesla has made a significant commitment to worker safety and has invested in developing advanced safety systems for its vehicles. The company has also been vocal about its support for climate action and has pledged to reduce its carbon footprint.
iv. Advantages and disadvantages:
Advantages:
Tesla is a leader in the electric vehicle market and has a strong brand reputation for innovation and sustainability.
The company's focus on sustainability has helped it attract customers who are interested in reducing their carbon footprint.
Tesla's energy storage solutions have the potential to help reduce dependence on fossil fuels.
Disadvantages:
Tesla faces significant competition from other electric vehicle manufacturers.
The high cost of Tesla's vehicles may limit the company's market reach.
The company's reliance on battery technology may pose challenges in terms of supply chain and availability of raw materials.
Overall, Tesla is a company with a strong commitment to sustainability and innovation, and it has the potential to play a significant role in reducing the world's carbon footprint. However, the company also faces challenges and limitations that may impact its future success.
Company A is raising $1 million at its initial public offering (IPO) by issuing 2,000 shares of stock?
The value of each share if you calculate it as $1,000,000/2,000 =500.
What is stock?A stock is referred to as a kind of ownership of certain items. When an individual holds stocks or shares in the market they are entitled as a stockholder or shareholder and liable for some dividend.
The process of announcing new shares of stock to the people for the first time in a private company is known as an initial public offering (IPO). An IPO allows a company to request equity capital from the general public.
The business has grown as a pre-IPO private company with a very small number of proprietors who own the stock in the company.
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The complete question is Probably
Company A is raising $1 million at its initial public offering (IPO) by issuing 2,000 shares of stock. What is the value of each share if you calculate it as $1,000,000/2,000 =
Bill Jones is a partner with Adelson \& Company a one office CPA firm located in Tucson, Arizona. He is the engagement partner on the audit team of NRG, LTD, a public company and he has just discovere
As a CPA, an engagement partner's responsibility is to ensure that the client's financial statements are true and accurate.
This obligation is critical in maintaining public trust in the accounting profession. Bill Jones, a partner with Adelson \& Company, a one-office CPA firm located in Tucson, Arizona, is the engagement partner on the audit team of NRG, LTD, a public company. In this case, Mr. Jones has discovered that the company's financial statements are inaccurate, and he must act on it.
Since Bill Jones is responsible for the audit team, he should inform the management of NRG LTD of the irregularity and request that they address the issue. If the management refuses or is unable to rectify the irregularity, the audit team must report it to the audit committee.
Bill should immediately prepare a report for the audit committee, outlining the discrepancy discovered and the necessary action required to rectify it.
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P Q Point Arc Total Revenue Marginal Revenue
$7.00 $6.50 $6.00 $5.50 $5.00 $4.50 $4.00 $3.50 $3.00 $2.50
How to find out arc
To find out the arc between two points in a data set, subtract the lower value from the higher value. In this case, the arc can be determined by subtracting the lower price point from the higher price point in the given table of prices.
The arc represents the change in price between two consecutive points in the data set. In the given table, the arc can be calculated by subtracting the lower price from the higher price.
For example, to find the arc between points P and Q, subtract the price at point P ($6.50) from the price at point Q ($7.00), which gives a result of $0.50.
This calculation can be applied to determine the arc between any two consecutive points in the data set.
For instance, to find the arc between points Q and Point, subtract the price at point Q ($7.00) from the price at Point ($6.00), resulting in an arc of -$1.00.
By calculating the arc between successive points, you can analyze the changes in price and understand the incremental impact on total revenue and marginal revenue.
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can someone tell me what car u like bc i need inspo, like a V6 or something
Answer:
My personal favs are the Ford GT 2017, the Lamborghini Veneno, the Aston Martin Vulcan, and the Koenigsegg Jesko.
what are the main features that distinguish debt from equity? is there more debt or equity outstanding in the united states?
The main features that distinguish debt from equity include: 1. Ownership: Equity represents ownership in a company, while debt is a loan that must be repaid.
2. Risk: Debt is generally considered less risky than equity, as debt holders have a higher priority claim on the company’s assets.
3. Return: Equity holders are entitled to a share of the profits of the company, while debt holders are entitled to a fixed rate of return, regardless of the company’s performance.
4. Control: Equity holders have voting rights and can influence the company’s decisions, while debt holders do not.
In the United States, there is more debt outstanding than equity. This is because when companies need to finance their operations, they are more likely to issue debt rather than issue equity. This is because debt is generally considered to be less risky and it is easier to issue debt than it is to issue equity.
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which is a cause of system unavailability? A) natural disaster B) incomplete testing C) poor password practices D) poor physical security
Answer:
D) poor physical security
Explanation:
Answer:
A natural disaster
Explanation:
I know it seems weird but I put that and my test on Plato scored it as right
Selling accounts receivables to factors and allowing credit terms such as 2/10, n/30 a. represent common business practices. b. represent ways to accelerate receivables collections. c. result in cash collections that are less than the gross accounts receivable. d. All of the above answers are correct.
Selling accounts receivables to factors and allowing credit terms such as 2/10, n/30 represent common business practices and are ways to accelerate receivables collections.
What is business?Business is an activity that involves the exchange of goods and services for money or other goods and services. It is a process of creating value for customers and society by producing, exchanging, and consuming goods and services. Business activities include production, marketing, finance, and human resources. Business can be conducted by individuals, partnerships, corporations, or other entities. Businesses use resources to produce goods and services, and they use these resources to generate revenue.
This practice can result in cash collections that are less than the gross accounts receivable, as the factor may take a discount for the early payment.
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One strategy U.S. manufacturers have employed in order to become more competitive is
Multiple Choice
increasing advertising budgets.
creating technology foreign manufacturers depend on to increase effectiveness and efficiency.
focusing on providing the lowest-priced products.
maintaining a distance relationship with suppliers in an effort to guard trade secrets.
Answer:
creating technology foreign manufacturers depend on to increase effectiveness and efficiency.
Explanation:
Technology can be defined as a branch of knowledge which typically involves the process of applying, creating and managing practical or scientific knowledge to solve problems and improve human life. Technologies are applied to many fields in the world such as medicine, information technology, cybersecurity, engineering, environmental etc.
Generally, technology has impacted the world significantly and positively as it has helped to automate processes, increased efficiency and level of output with little or no human effort.
One strategy U.S. manufacturers have employed in order to become more competitive is creating technology foreign manufacturers depend on to increase effectiveness and efficiency.
This ultimately implies that, U.S. manufacturers will have to continue to be innovative so as to improve, strengthen or fortify their manufacturing base in the future.
Additionally, U.S. manufacturers will have to be reliant on advanced technology and an interconnected network (internet) to unite various companies in order to become more competitive.
Net fixed assets: Book value: $2,500, Market value: $3,000 Net working capital: $700 Current accounts liquidated: $1,500 ABC Corporation has $900 in long-term debt. What is the book value of equity?
Answer:
$2,300
Explanation:
The book value is $2,500
The market value is $3,000
The net working capital is $700
The current account that was liquidated is $1,500
The long term debt of ABC corporation is $900
Book value of equity = book value of assets - book value of liabilities
The first step is to calculate the book value of assets
= net working capital + net fixed assets
= $700 + $2500
= $3,200
The book value of liabilities can be calculated as follows
= long term debt which is $900
Therefore the book value of equity can be calculated as follows
= $3,200 - $900
= $2,300
Hence the book value of equity is $2,300
Suppose disposable income increases by $2,000 . as a result, consumption increases by $1,500 . Answer the questions based on this information. where appropriate, enter your answer as a decimal rather than as a percentage. the increase in savings resulting directly from this change in income is: __________
If consumption rises by $1,500 and disposable income rises by $2,000, the increase in savings that results directly from this gain in income is as follows Increased savings equals increased revenue.
Available for spending added savings is $2,000 minus $1,500. Gain in savings equals $500. As a result, this shift in income has caused a $500 gain in savings. If people have more money to spend, a rise in disposable income might result in more consumption. Although it's possible that the rise in spending will be smaller than the rise in disposable income, this might result in a rise in savings. This is due to the possibility that some extra money will be saved by individuals as opposed to being completely spent. The proportion of disposable income used for savings revenue that is preserved as opposed to being squandered. The increase in savings due to this gain in income may be estimated as follows, assuming that the initial savings rate was 20%.
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Which shops and brands are doing Black Friday 2022? Where to find the promotions?
Early Black Friday offers are already being offered by a number of well-known stores, including Amazon, Nordstrom, Target, Walmart, and Best Buy.
The Friday following Thanksgiving is referred to as "Black Friday" in American slang. It traditionally signals the beginning of the holiday shopping season in the US.
Many retailers open early, often as early as midnight or even on Thanksgiving, and frequently have heavily advertised bargains with steep discounts.
We have exactly one week until the actual sale, so the 2022 Black Friday bargains event is heating up.
Retailers have started early deals, and new promotions for AirPods, TVs, vacuums, computers, air fryers, and many other items arrive daily.
Numerous well-known stores are already releasing early Black Friday bargains, including Amazon, Nordstrom, Target, Walmart, and Best Buy.
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Jamie is researching places to live after graduating college he asked you I keep coming across as phrase cost-of-living I’ve never heard of it before do you know what it means which of the following definitions would you choose to explain to Jamie about cost-of-living means
Answer:
The cost of living refers to the prices of goods and services needed to sustain an average level standard of living in an area
Explanation:
The cost of living refers to the cost of keeping up with a given standard of living. It is the amount Jamie would need to keep up with basic expenses such as food, housing, clothing and medical care. Cost of living compares the expense between living in two different areas. Jamie's cost of living is tied to his wages and it can be measured using what is called purchasing power parity.
URGENT: I NEED TO SUBMIT IT IN 20 MINUTES!!! I"LL GIVE 20 POINTS
Suppose the figure represents the market for peaches and there are no externalities in the market. If the market is in equilibrium, the value of producer surplus is:
$1500
$1200
$3000
$2400
If the market is in equilibrium, the value of producer surplus is $2400. The answer is OPTION D.
Region of the triangle between the supply and pricing lines. (base*height)/2. The whole amount that a producer makes when they create and sell a certain amount of an item at the going rate is known as the producer surplus.
The producer surplus is equal to the entire revenue from sales of a producer's goods minus the marginal cost of production. A market's overall surplus serves as a gauge for the general well-being of all members. Combined consumer and producer surplus make up this amount. Consumer surplus is the gap between what customers are prepared to pay and what they actually pay for a good.
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Which of the following is NOT a key tenant of an SRM system? a. Integration b. Visibility c. Lean operations d. Automation
There are different kinds of system. The option that is not a key tenant of an SRM system is Lean operations.
What is Supplier relationship management (SRM)?This is known to be a form of systematic method to looking into vendors that supply one's company with goods, materials and services.
This is done by finding out each supplier's strategic value and developing a supplier scorecard using their contribution to one's success. Lean operations is not one of the method used.
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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