Overheads should be applied to job no. b12 is $41,000.
Overhead rate is the ratio of indirect costs to direct costs, expressed as a percentage, that is used to calculate the total cost of a product or service. It is typically calculated by dividing all indirect costs associated with a project by the total cost of direct labor hours or materials.
Calculate the overhead rate by dividing the total estimated overhead costs by the total budgeted machine hours.
O/H rate = $820,000 ÷ 20,000 hours = $41 per machine hour
Step 2: Calculate the overhead to be applied to job no. b12 by multiplying the overhead rate by the actual machine hours used.
O/H to be applied to job no. b12 = $41 x 1,000 hours = $41,000
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standard measurement used to compare packages of different sizes is a. coupons b. open dating c. rebates d. unit pricing e. warranty
Unit pricing is the standard measurement used to compare packages of different sizes.
There are many different types of measurement systems in use around the world, but the international standard unit of measurement is the International System of Units (SI). The SI unit of length is the meter, and the SI unit of mass is the kilogram.
Unit pricing is a pricing method used by some retailers, in which goods are priced according to their unit of measurement rather than by the item. This method can be useful for shoppers who want to compare prices of similar items from different brands.
Hence, the correct option is "D".
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: introduction of new products causes the cpi to overstate the true, realized inflation rate because:
Introduction of new products causes the cpi to overstate the true, realized inflation rate because of new product bias.
The quality/new goods bias makes inflation calculations overestimate the genuine rise in cost of living over time because it ignores improvements in the quality of already-existing items and the creation of new goods.
The issue of quality bias is connected to the new product bias. Because of their greater features, new and upgraded items frequently cost more. Theoretically speaking, these upgrades shouldn't result in a consumer-facing net price rise.
New medical procedures and more energy-efficient central air conditioners are two examples of things that raise living standards. Although challenging, accounting for this shift in quality is nevertheless required. Hence, increase in inflation rate.
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if the beginning inventory is $15,000, purchases are $24,000, and the ending inventory is $23,000, the goods available for sale:
If the beginning inventory is $15,000, purchases are $24,000, and the ending inventory is $23,000, the goods available for sale: $14000.
What is inventory ?Inventory refers to goods and services held by a company for the ultimate purpose of re-sale, production. Inventory management is a discipline primarily concerned with specifying the shape and placement of stored goods. Inventory refers to all the items, goods, goods, and materials that a business holds for sale in the market to make a profit. Example: If a newsagent uses a vehicle to deliver newspapers to customers, only the newspapers are considered inventory. A car is treated as an asset.The four most generally used inventory types are raw materials, work in process, finished goods, maintenance, repairs and overhauls.Knowing the structure of your inventory will help you manage your inventory better.To learn more about inventory from the given link :
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factories readily employed women and children because they received higher wages and benefits. truefalse
Tasks tended to be divided for efficiency's sake which led to repetitive and monotonous work for employees.
In industries, the working environment was frequently unpleasant. The days were lengthy, with ten to twelve hours on average. Oftentimes, dangerous working circumstances resulted in tragic accidents. For the purpose of efficiency, tasks have a tendency to be separated, which results in repetitious and dull labour for employees. Workers now enjoy better pay, more acceptable hours, safer working conditions, health benefits, and assistance for retirement or injury thanks to the efforts of labour unions. The abolition of child labour was also made possible by labour unions. Uriah S. Stephens established the Knights of Labor in 1869*. The group had its headquarters in Philadelphia and initially operated as a tiny, covert working-class fraternity. However, under Terence V.'s tough direction by the late 1880s.
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Industrial machinery is an example of O physical capital O a factor of production that in the past was an output from the production process. O something that influences productivity. O All of the above are correct. Question 10 Which of the following best illustrates the human capital of a survivor stranded on an island? O the fresh fruit and fish on and around the island her previous training in a survival course O the fishing poles she has produced O the invention of a better fishing lure
Her preceding instruction in a preservation course best exemplifies the human resources of an island survivor.
What exactly do you mean by production?
The process of creating or production products and services from components or raw materials is known as production. In those other statements, production takes the input and transforms them into a consumable output - a good or product of value to the a finished or customer.
What are the three kinds of production?
Basic production systems are classified into three types: batch systems, continuous systems, and project systems. Overall hardware and methods are employed in the batch system to generate small amounts of outcome with specifications which vary greatly from batch to batch.
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the production budget shows expected unit sales of 37000. beginning finished goods units are 3200. required production units are 38600. what are the desired ending finished goods units
3200+38600 = 41800 - 37000 = 3000 is the the desired ending finished goods units
The cost of the completed goods inventory at the conclusion of each budget period is determined by the ending finished goods inventory budget. The unit quantity of finished goods at the end of each budget period is also included, although the production budget is the true source of that data.
The company places a lot of importance on the ending finished goods inventory budget because it can calculate the value of each unit produced based on the cost of raw materials, direct labor, and overhead.
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the montaneros file a joint return in 2022 and reported $1,435,700 ordinary taxable income for regular tax purposes and had $158,200 positive amt adjustments and preferences. compute their tentative minimum tax.
Their tentative minimum tax is : AMT Amount = A * (B – C) – D
A = 15%
B = The individual's adjustable tax income.
C = $40,000, the AMT exemption amount.
D = Allowable non-refundable tax credits.
TMT = 15% × (14,35,700 - 40,000) - 158,200
TMT = 51,155
What is a provisional tax?The least tax that a person may deduct from an estate tax is known as the tentative tax. After all exemptions and deductions to reduce tax liability have been used, the estimated tax is calculated. Placing an estate's total worth in the appropriate estate tax category yields a rough estimate of the tax.
What distinguishes the AMT from the tentative minimum tax (TMT)?The difference between the two sums is utilized to generate a tax using a rate schedule after the two sums have been computed. The discrepancy produces the so-called preliminary minimum tax (TMT).
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what is an example of an issue that might be addressed by supply chain event management?
Receiving complaints from the consumers regarding the manufacturing defects in the products sold by the company might be considered as an example of an issue that might be addressed by supply chain event management.
Supply chain management can be referred to or considered as a management wherein the functions of producing or manufacturing of goods is divided between the different groups. This is done to ensure efficiency and specialization in manufacturing functions. Moreover, it also aims at addressing the issues related to the improvements within the organizational functioning.
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which financial institution can issue loans but cannot accept deposits? finance company or insurance company
Finance company can issue loans but cannot accept deposits.
An organization that lends money to people and businesses is a finance company. A finance firm, unlike a bank, does not accept customer cash deposits and does not offer certain banking services like checking accounts.
Customers of finance businesses can borrow money from them, and their interest rates are often higher than those of banks. Finance corporations make money from this loan interest. Many consumers turn to financing companies for loans because of their low credit histories. These borrowers provide collateral to secure their loans, generally by promising to deliver important personal assets to the lender in the event that the loan is not returned.
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thomas learned that one of the reasons he wasn't promoted to department head was because other managers at the same level knew little about him, whereas the person who was promoted had built relationships and was known to others. this is an example of what source of power?
The person who was promoted had built relationships and was known to others. This is an example of alliances and network power.
What contributes most to an alliance's success?
A strategic alliance may be built on trust, and these connections serve as the cornerstone for developing trust between the people who represent the same two parties to the alliance.
Business relationships include alliances and networks. They focus on your professional network and, like a personal network, strengthen your weaknesses and compensate for your weaknesses.
Therefore, Alliances exist to advance the interests of their members collectively by combining their industrial and financial capabilities to be successful.
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when a large amount of land is required for the affordable production of something, that product is said to be . multiple choice question. capital-intensive labor-intensive resource-intensive land-intensive
When a large amount of land is required for the affordable production of something, that product is said to be land-intensive.
Give a brief account on factors of production.In economics, inputs—also known as resources or factors of production—are the things that are used in the production process to create output, which includes commodities and services. According to a connection known as the production function, the quantity of output depends on how much of the various inputs are used. Land, labor, capital, and entrepreneurs are the four primary sources of production (or enterprise). The components are frequently referred to as "producer goods or services" to distinguish them from the products or services that customers buy, which are frequently referred to as "consumer goods."
Factors come in two varieties: primary and secondary. Land, labor, and capital are the three main components already discussed. Due to their reliance on land, labor, and capital for acquisition, materials and energy are viewed as secondary variables in classical economics.
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on december 31, 2023, vivid corporation prepared adjusting entries that included the following items: depreciation expense: $30,000. accrued sales revenue: $28,000. accrued expenses: $20,000. used insurance: $8,000; the insurance was initially recorded as prepaid. rent revenue earned: $6,000; the rent was initially prepaid by the tenant and credited to unearned rent revenue. if vivid corporation reported pretax income of $220,000 prior to the adjusting entries, how much is vivid's pretax income after the adjusting entries?
After the adjusting entries, Vivid Corporation's pretax income would be $266,000.
This is calculated by taking the original pretax income of $220,000 and adding the adjusting entry amounts of $30,000 (depreciation expense), $28,000 (accrued sales revenue), $20,000 (accrued expenses), ($8,000) (used insurance), and $6,000 (rent revenue earned). This brings the total to $266,000.
Pretax earnings are a company's income left over after all operating expenses, including interest and depreciation, have been deducted from total sales or revenues, but before income taxes have been subtracted.It is is a company's income after all operating expenses, including interest and depreciation, have been deducted from total sales or revenues.
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a project under consideration has an internal rate of return of 13% and a beta of 0.6. the risk-free rate is 8%, and the expected rate of return on the market portfolio is 13%. a. what is the required rate of return on the project? (do not round intermediate calculations. enter your answer as a whole percent.) b. should the project be accepted? c. what is the required rate of return on the project if its beta is 1.60? (do not round intermediate calculations. enter your answer as a whole percent.) d. if project's beta is 1.60, should the project be accepted?
a. 11% is the required rate of return on the project.
b. With an IRR of 15%, the project should be accepted.
c. 21% is the required rate of return on the project if its beta is 1.60.
d. Required rate of return is greater than the project IRR. You should now reject the project.
The internal rate of return (IRR), a statistic used in financial research, is used to determine the profitability of potential investments. IRR is a discount rate that brings all cash flows' net present values (NPV) to zero in a discounted cash flow analysis. The NPV and IRR computations both use the same formula.
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Which of the following statements is correct regarding mixed economy?ABoth, the market and state, provide goods and services.BThe state owns the factors while the private sector handles the distribution.CThe market owns the factors, but the state regulates their usage.DThe government decides how goods are to be produced and distributed.
A) The true definition of a mixed economy is one in which both the market and the government provide goods and services.
What exactly is a mixed economy?A system with elements of both capitalism and socialism is referred to as a mixed economic system. In a mixed economy, private property is protected and there is some economic flexibility in how money is used, but governments are also free to meddle in the market in order to further their social objectives.
The neoclassical theory claims that mixed economies are less efficient than pure free markets, but proponents of government interventions contend that the fundamental requirements for efficiency in free markets, such as equal information and rational market participants, cannot be realized in real-world applications.
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you find two properties that have sold twice within the last two years. property a sold 22 months ago for $98,500; it sold last week for $108,000. property b sold 20 months ago for $105,000; it sold two weeks ago for $113,500. assuming no compounding, what is the average monthly rate of change in sale prices?
The monthly average rate of change in sale prices is 0.42%.
Building A: $108,000 / $98.500 = 1.096447
: $113,500/$105,000 = 1.08095 for property B
Briefing:-Average month-to-month growth without compounding
Property A: 0.00438 (0.096447) / 22
Property B: 0.08095/20 = 0.00405 and 0.00843/2 =.004215, respectively, or 0.42%
compounding monthly average growth:
Property A: 1.004194 or 0.004194 is equal to 1.096447(1/22)
Property B: 0.008094/2 =.004047 or 0.40% 1.08095(1/20) = 1.00390 or 0.00390
What is a functionally obsolete item?Another instance of functional obsolescence in the technology sector is the parade of continually changing cellphones and the advancement of smartphone technology. The capabilities and functionalities of new cellphones have rendered their predecessors practically useless.
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which type of inquiry (hard or soft) may occur when renting an apartment or opening a checking or brokerage account? question 3 options: hard. soft. both hard and soft. neither hard nor soft
C: 'both hard and soft' types of credit inquiry may occur when renting an apartment or opening a checking or brokerage account.
Both hard and soft types of inquiry pull the same financial data but for different purposes. A hard inquiry is typically done when you apply for a credit card or loan; in contrast a soft inquiry is conducted to serve the purposes, such as pre-screening for credit card offers. Thus, in the context of the given question where the scenarios such as renting a house or opening a checking or brokerage account are given, both hard and soft types of inquiry may occur.
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when you give a clerk a $20 bill and receive a pair of shoes in return, money is serving which function?
Medium of exchange , A medium of exchange is a device or system that facilitates the sale, purchase, or transfer of products between persons.
A system must represent a standard of value in order to serve as a medium of exchange. Additionally, all parties must accept that standard.
Money serves as a means of exchange, allowing people to exchange products and services with one another. It also functions as a value storage, allowing people to accumulate money through time.
Finally, it serves as a unit of value, allowing individuals to compare the worth of various products. Grant Sanderson created it.
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An activity that has more than one dependency arrow flowing into it is termed a(n)
A. Parallel activity
B. Critical path
C. Burst activity
D. Merge activity
E. Independent activity
An activity that has more than one dependency arrow flowing into it is termed Merge activity
Two users can work on different aspects of the work item simultaneously when the Branch activity is used in conjunction with the Merge activity. When users have done working, the Merge action synchronizes the incoming branches. When several activities arrive to one event and join it at the same moment, a merge event occurs. 2. Burst event - When several activities leave an event at once, it is called a burst event. An activity that is quickly followed by another is referred to as a burst activity. Merge Event: A merge event happens when one event gives rise to two or more subsequent events.
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if total revenue exceeds fixed cost, a firm a. should produce in the short-run. b. has covered its variable cost. c. is making short-run profits. d. may or may not produce in the short-run, depending on whether total revenue covers variable cost.
A company is producing short-term profits if its overall revenue is greater than its fixed costs.
An economic profit is made by the company when total revenue exceeds the entire costs. When the difference between total income and the total cost is the biggest, which is at 10 cans each day, the profit is maximized.
The business would have a greater economic loss if total revenue was less than total variable costs. So the company would briefly stop operations. The biggest economic loss the company will experience is fixed costs. When price equals average variable cost, the firm's economic loss is equal to the total fixed cost.
Increasing revenue could result in higher costs and lower profit margins. Cost-cutting measures may lead to decreased sales as well as reduced profit margins if market share is eventually lost.
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which one of the following is the focus of activity-based management? a. to improve allocation of indirect production costs. b. to reduce the number of cost pools. c. to increase the number of volume-related allocation bases. d. to improve the effectiveness of activities.
The focus of activity-based management is to (d) improve the effectiveness of activities.
Activity-based costing aims to identify and minimize cost drivers by maximizing resources. Activity-based management concentrates on business processes and managerial activities driving organizational business goals. Activity-based management (ABM) is a technique for examining a company's profitability and identifying strengths and shortcomings in each area of its operations.
ABM is used by management to identify which sections of the company are losing money so that they may be improved upon or eliminated entirely. ABM frequently uses data obtained through activity-based costing (ABC), a technique for identifying and decreasing cost drivers through more efficient resource utilization.
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desk costs $195 in the united states. the same desk costs 150 british pounds. if purchasing power parity holds perfectly, what is the exchange rate in dollars per pound quzilet
Answer:1.3
Explanation:
According to PPP, countries' exchange rates are in equilibrium when their purchasing power is the same, which means that their exchange rates should be equal to the ratio of their price levels.
Cost of goods in country A divided by cost of goods in country B equals purchasing power, or $195 divided by £150, or 1.3 dollars per pound.
What is 1 lb to a US dollar?The current exchange rate for one British pound is 1.1901 USD.
How does the pound compare to the dollar right now?The GBPUSD exchange rate today is (1.2271) in comparison to the GBPUSD rate yesterday (1.21555).
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Question 13 Controlling precedents are binding authorities.
True
False
Binding Authorities-Controlling precedents in a jurisdiction are referred to as binding authorities. A binding authority is any source of law that a court must follow when deciding a case. TRUE
precedents that have been deemed to be controlling in a certain area of law. A court must adhere to when making a decision. Constitutions, laws, and regulations that apply to the matter at hand are examples of binding authority, as are court judgments that set the legal precedents for the area. Binding authority, also known as mandatory authority, describes decisions, laws, or rules that a court is required to abide by because they are binding on the court. Cases, laws, or rules that are persuasive but which the court is not required to follow are referred to as persuasive authority. a legal authority that a judge must consider while rendering a decision in a case. For instance, a judge must follow laws from the same state where the case is being brought or rulings from higher courts.
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Business may be segmented by all of the following except Oa. time period Ob. region Oc. customer type Od product line
The correct answer is a. time period. Business Period refers to the time frame that is a part of the Business Cycle and is made up of either four or five calendar weeks, depending on the situation.
Any time frame used for financial reporting is referred to as an accounting period. The statements or reports for a certain accounting period include transactions that occurred within a specified calendar range. A reporting or accounting period frequently lasts for a full year. For various company responsibilities, there could be numerous accounting periods. The accounting year, also known as the accounting and reporting time periods, is a common word used in finance to describe a period of time. Depending on the inclination of the business and owners, these intervals can be quarterly, semi-annually, annually, or at any other time. They are usually established by historians after the era has passed. They are extensive and range in length from hundreds to thousands of years.
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in countries with highest malnutrition rates, both personal and national economies decline as productivity ceases.
In countries with highest malnutrition rates, both personal and national economies decline as productivity ceases True.
What is the primary reason for malnutrition and undernourishment in the world?Malnutrition is a widespread issue. Poverty and a lack of knowledge about nutrition are the main factors in both the developed and developing worlds.
Where in the globe has the highest rate of hunger?The area with the highest prevalence (% of population) of hunger is Sub-Saharan Africa.
Which of the following is the primary cause of hunger and malnutrition?Food poverty is the main factor causing hunger in the US and other industrialized nations. Many people go without eating because they lack the funds to pay for both food and other requirements.
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1. what distribution channels does taza chocolate use, and what do they contribute to the company’s overall marketing efforts?
Taza mostly relies on trustworthy wholesalers for distribution and works hard to develop close bonds with them much as it does with its suppliers. Overall, the business maintains a transparent and individualized distribution method in an effort to provide clients with an integrated marketing experience.
How does a business leverage marketing initiatives?A business employs marketing initiatives to raise awareness of and generate demand for its goods and services. Social media, television and radio advertisements, online ads, and other marketing techniques are all effective.
What various forms of marketing activity are there?A business can increase exposure among potential clients and generate demand and interest for its products through marketing initiatives. Marketing strategies can be carried out in a variety of efficient methods. Social media, television and radio advertisements,
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all of the following are primary sources of long-term debt financing for companies, except _____.
Payments to be made. The capital structure of a company refers to: Its combination of stockholders' equity and liabilities.
What is a source of debt financing?
Obtaining bank loans, issuing bonds, or issuing commercial paper are all common forms of debt financing. capital. long-term funds Common Debt Financing Methods Financial institutions like commercial banks, savings associations, and finance companies attempt to provide financing to businesses.
What are the four options for long-term funding?
The primary sources of long-term finances for businesses are the capital market, special financial institutions, banks, non-banking financial companies, retained earnings, as well as foreign investment and external borrowings.
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Your friend tells you he is going to start investing and would like to earn a 10% return. They say stocks make them nervous, so they will only be investing 10% in stocks and the remaining 90% will be invested in bonds. What would you say to him?
If you invest a 100% in stocks however, you stand to make an average of 9.2% but a chance of a worst return of -40.40%.
What are stocks?Stocks are a sort of security that grants owners a stake in a business. Another name for stocks is "equities." United States Securities and Exchange Commission
Stocks can be divided into numerous categories based on a variety of factors, including fundamentals, industry, risk, dividend payout, and business size.
A stock reflects a claim on a company's assets and earnings as well as a share in the ownership of the business. As a result, investors own a portion of the business.
Fractional shares of stock, which are less than whole shares of ordinary stock, also signify ownership in a corporation.
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what documents spell out the powers of a corporation? choose 2 answers.
The "corporate charter," "articles of association," or "certificate of incorporation" are other terms for articles of incorporation.
What are some of a corporation's powers?Express and implied powers are both available to corporations. A corporation is said to be behaving extra vires when it exceeds its legal authority.
What are a corporation's three powers?EXPRESS POWERS - those that are specifically granted by the Corporation Code, or other laws, including the organization's charter, or articles of incorporation. IMPLIED POWERS - A power that can be deduced from another power or is required for the exercise of another power. INCIDENTAL POWERS - Those that the corporation possesses incidentally.
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a project has annual cash flows of $5,500 for the next 10 years and then $9,000 each year for the following 10 years. the irr of this 20-year project is 12.45%. if the firm's wacc is 12%, what is the project's npv? do not round intermediate calculations. round your answer to the nearest cent.
The project's NPV $209.56 approximately. The worth of all future cash flows, both positive and negative, discounted to the present, during the course of an investment, is known as net present value (NPV).
For the given question, the project's NPV is computed as shown below:
NPV = Initial investment + Present value of future cash flows
Present value is computed as follows:
= Future value / (1 + r)^n
So, the NPV at 9% is computed as follows:
= $ 5,500 / 1.121 + $ 5,500 / 1.122 + $ 5,500 / 1.123 + $ 5,500 / 1.124 + $ 5,500 / 1.125 + $ 5,500 / 1.126 + $ 5,500 / 1.127 + $ 5,500 / 1.128 + $ 5,500 / 1.129 + $ 5,500 / 1.1210 + $ 9,000 / 1.1211 + $ 9,000 / 1.1212 + $9,000 / 1.1213 + $ 9,000 / 1.1214 + $ 9,000 / 1.1215 + $ 9,000 / 1.1216 + $9,000 / 1.1217 + $9,000 / 1.1218 + $ 9,000 / 1.1219 + $ 9,000 / 1.1220
= $ 129,152.6577 approximately
The project's NPV at 12.45% is computed as follows:
= $ 5,500 / 1.12451 + $ 5,500 / 1.12452 + $ 5,500 / 1.12453 + $ 5,500 / 1.12454 + $ 5,500 / 1.12455 + $ 5,500 / 1.12456 + $ 5,500 / 1.12457 + $ 5,500 / 1.12458 + $ 5,500 / 1.12459 + $ 5,500 / 1.124510 + $ 9,000 / 1.124511 + $ 9,000 / 1.124512 + $ 9,000 / 1.124513 + $ 9,000 / 1.124514 + $ 9,000 / 1.124515 + $ 9,000 / 1.24516 + $ 9,000 / 1.124517 + $ 9,000 / 1.124518 + $ 9,000 / 1.124519 + $ 9,000 / 1.124520
= $ 128,943.0934
Now, we shall take the difference of the two NPV's as computed above:
= $ 129,152.6577 - $ 128,943.0934
= $ 209.56 approximately
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The Product Manager is responsible for which three activities? (Choose three.)
Establishing Features and Benefit Hypothesis
Assigning Agile Release Trains to a common technological and architectural vision
Developing user story acceptance criteria
Defining Program Backlog content
Prioritizing Features for optimum economic value
Prioritizing Capabilities and Enablers
Prioritizing Capabilities and Enablers, Establishing Features and Benefit Hypothesis and Prioritizing Features for optimum economic value.
For the whole product life cycle, product management must support development by defining desired, viable, practicable, and sustainable solutions that meet consumer needs. The level of intricacy of the Solution determines the role. One Product Manager may perform the role of Product Management for some solutions. Others might require a group of product managers. Introduction, growth, maturity, and decline are the four distinct stages of the product life cycle that successful solutions pass through. Each solution is guided by product management through these phases, ensuring that maximum business value is realized throughout the solution's lifespan.
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