A.P. Hill Corporation uses a process-costing system. Products are manufactured in a series of three departments. The following data relate to Department Two for the month of February: Beginning work-in-process (70% complete) 10,000 units Goods started in production 80,000 units Ending work-in-process (60% complete) 5,000 units The beginning work-in-process was valued at $66,000, consisting of $20,000 of transferred-in costs, $30,000 of materials costs, and $16,000 of conversion costs. Materials are added at the beginning of the process; conversion costs are added evenly throughout the process. Costs added to production during February were Transferred-in $16,000 Materials used 88,000 Conversion costs 50,000 Question Assume that the company uses the first-in, first-out (FIFO) method of inventory valuation. Under FIFO, how much conversion cost did A.P. Hill transfer out of Department Two during February

Answers

Answer 1

Answer:

$64,360

Explanation:

Calculation for how much conversion cost did A.P. Hill transfer out of Department Two during February

First step is to calculate FIFO EUP for conversion

under the FIFO method

Beginning WIP 3,000

(10,000 units × 30%)

Started and completed 75,000

(80,000units-5,000 units=75,000 units)

(75,000 units × 100% )

Ending WIP 3,000

(5,000 units × 60% )

FIFO EUP for conversion 81,000

(3,000+75,000+3,000)

Now let calculate the conversion cost

Conversion cost =$16,000 + [3,000 Beginning WIP +75,000 Started and completed*($50,000/81,000)]

Conversion cost =[$16,000 + (78,000 × $.62)]

Conversion cost=[$16,000 + $48,360

conversion cost=$64,360

Therefore how much conversion cost did A.P. Hill transfer out of Department Two during February will be $64,360


Related Questions

Suppose in the market for lattes there is an improvement in latte technology, which allows lattes to be produced at lower costs. We can say for certain that in the latte market
A. consumer surplus will increase and total surplus will increase.
B. consumer surplus will increase but total surplus will decrease
C. consumer surplus will decrease and total surplus will increase.
D. consumer surplus will decrease and total surplus will decrease

Answers

Answer:

A. consumer surplus will increase and total surplus will increase.

Explanation:

In the case when there is an improvement in the latte technology that permits to generate at the lesser cost this would decrease the production cost that improve the profit margin as a result the production and the supply would increased

Also if the supply would rise so there is a reduction in the equilibrium price but rise in equilibrium quantity

So, the first option is correct

Brief Exercise 1-1 (Algo) Accrual accounting [LO1-2] Cash flows during the first year of operations for the Harman-Kardon Consulting Company were as follows: Cash collected from customers, $290,000; Cash paid for rent, $30,000; Cash paid to employees for services rendered during the year, $110,000; Cash paid for utilities, $40,000. In addition, you determine that customers owed the company $50,000 at the end of the year and no bad debts were anticipated. Also, the company owed the gas and electric company $1,000 at year-end, and the rent payment was for a two-year period. Calculate accrual net income for the year.

Answers

Answer:

Net Income for the year is $174,000

Explanation:

Net Income Calculation for the year is done below:

Particulars                                                            $

Revenues (290,000 + 50,000)                      340,000

Less: Rent (30,000 / 2)                                    (15,000)

Less: Salaries                                                   (110,000)

Less: Utilities (40,000 + 1,000)                        (41,000)

Net Income                                                        174,000

Please note the following with regard to the calculation done above:

Revenue includes both the cash collected from customers and cash owed by the customers, which received later on at the end of the year.Rent has been divided by two, this is due to the fact that calculation of  net income is done for the current period so only one year rent is taken.Utilities include cash paid for utilities and the amount company owed to gas & electric company.

Scott wants to accumulate $3,800 over a period of 11 years so that a cash payment can be made for roof maintenance on his summer cottage. To have this amount when it is needed, he will make annual deposits at the end of each year into a savings account that earns 7.0% annual interest per year. How much must each annual deposit be

Answers

Answer:

$240.76

Explanation:

The formula to determine the annual deposit is :

p = FV / annuity factor

Annuity factor = {[(1+r)^n] - 1} / r

FV = Future value  

P = Present value  

R = interest rate  

N = number of years  

Annuity factor = (1.07^11 - 1) / 0.07 = 15.783599

p = $3800 / 15.783599 = $240.76

Why is it important for business professionals to take an active role in developing and managing information systems? A. They know how to create a database and configure computers. B. They are the people who know how to build networks. C. They know whether a system meets their needs and requirements. D. They are the lone users of information systems.

Answers

Answer:

C. They know whether a system meets their needs and requirements.

Explanation:

An information system can be defined as a set of components or computer systems, which is used to collect, store, and process data, as well as dissemination of information, knowledge, and distribution of digital products.

Generally, it is an integral part of human life because individuals, organizations, and institutions rely on information systems in order to perform their duties, functions or tasks and to manage their operations effectively. For example, all organizations make use of information systems for supply chain management, process financial accounts, manage their workforce, and as a marketing channels to reach their customers or potential customers.

Additionally, an information system comprises of five (5) main components;

1. Hardware.

2. Software.

3. Database.

4. Human resources.

5. Telecommunications.

Hence, it is important for business professionals to take an active role in developing and managing information systems because it helps them to know whether a system meets their needs and requirements.

The trial balance before adjustment of Taylor Swift Inc. shows the following balances.
Dr. Cr.
Accounts Receivable $90,000
Allowance for Doubtful Accounts 1,750
Sales Revenue (all on credit) $680,000
Instructions Give the entry for estimated bad debts assuming that the allowance is to provide for doubtful accounts on the basis of (a) 4% of gross accounts receivable and (b) 5% of gross accounts receivable and Allowance for Doubtful Accounts has a $1,700 credit balance. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.
No. Account Titles and Explanation Debit Credit

Answers

Answer:

A. Dr Bad Debt Expense$5,350

Cr Allowance for Doubtful account$5,350

B. Dr Bad Debt Expense $2,800

Cr Allowance for Doubtful account$2,800

Explanation:

Preparation of the journal entry for the estimated bad debts

A. Based on the information given the Journal entry for estimated bad debts assuming that the allowance is to provide for doubtful accounts will be:

Dr Bad Debt Expense$5,350

Cr Allowance for Doubtful account$5,350

[(4%*90,000)-1,750]

B. Based on the information given the Journal entry for estimated bad debts assuming that the allowance is to provide for doubtful accounts will be:

Dr Bad Debt Expense $2,800

Cr Allowance for Doubtful account$2,800

[(5%*90,000)-1,700]

In a market system, the allocation of scarce goods involves the consideration of multiple choice 1 what must be sacrificed in using a resource for its next-best use. identifying the possibility of professional advancement. the time required to pursue an economic activity. the dollar cost of any good or service.

Answers

Answer:

what must be sacrificed in using a resource for its next-best use

Explanation:

The market cost would be managed by the clients also it would remember the advantage that is best Also it is remembered in order to support the satisfaction to their own decisions.

So in the case of the market system, the allocation of the scarcity goods would be based on the opportunity cost i.e. to be sacrificed for the next best usage

The Morrit Corporation has $900,000 of debt outstanding, and it pays an interest rate of 9% annually. Morrit's annual sales are $6 million, its average tax rate is 25%, and its net profit margin on sales is 3%. If the company does not maintain a TIE ratio of at least 6 to 1, then its bank will refuse to renew the loan, and bankruptcy will result. What is Morrit's TIE ratio

Answers

Answer:

TIE ratio = 3.962

Explanation:

given data

debt outstanding = $900000

rate = 9 %

annual sales = $6 million

average tax rate = 25%

net profit margin = 3%

TIE ratio = 6 to 1

solution

first we get here interest amount that is here express as

interest amount = 900000 × 0.09

interest amount  = 81000

and

net profit will be 3 % of 6 million

net profit = 180000

so here net profit + tax will be

net profit + tax = profit before tax

net profit + tax  = 180000 ÷ (1-0.25)

net profit + tax  = 240000

and

profit before tax + interest = earning before interest and tax

profit before tax + interest  = 81000+240000

profit before tax + interest  = 321000

and

TIE ratio will be

TIE ratio  = EBIT ÷ Interest

TIE ratio  = 321000 ÷ 81000

TIE ratio = 3.962

If you receive 10 units of utility from consuming one cup of coffee and 16 units of utility from consuming two cups of coffee, which of the following is the likely amount of utility you will receive from consuming three cups of coffee?

Answers

Answer:

26

Explanation:

Answer:

18

Explanation:

1 unit= 10     2 units =16        2/16= 8

3 cups is 18

Company C had the following investment. Help them determine the financial statement implications of the investment. Tax rate 21% Estimated tax payment 21,000 Investment cost and ending fair values for 20X1 and 20X2: 20X1 20X2 Cost 100,000 100,000 Fair value 110,000 134,000 Total gain 10,000 34,000 20X1 income statement information: Sales 1,670,200 Expenses 1,536,600 Assuming the investement is short-term, what is the ending balance of taxes payable on the 20X1 balance sheet?

Answers

Answer:

$9,156

Explanation:

Income = (Sales-expenses) + $10,000

Income = ($1,670,200 - $1,536,600) + $10,000

Total income = $143,600

Tax = Income * Tax Rate = $143,600 * 0.21 = $30,156

Now, total taxes payable is $30,156,but they estimated that payment to be $21,000, So company C has reserved $21,000 for future tax payments

So, Net deferred tax payable = $30,156 - $21,000 = $9,156. Therefore, ending balance of taxes payable on the 20X1 balance sheet is $9,156.

It is reported that a 99-year license to use a parking spot at 42 Crosby in New York City is priced at $1 million. The licensee will have to cease using the parking spot thereafter. If the interest rate is fixed at 0.5% per month for the next 99 years, what is the fixed monthly payment on an equivalent 99-year mortgage to finance this purchase

Answers

Answer:

$13.39

Explanation:

future value of an annuity = monthly payment x FV annuity factor

monthly payment = future value / FV annuity factor

future value = $1,000,000

FV annuity factor = [(1 + 0.5%)¹¹⁸⁸ - 1 ] / 0.5% = 74,670.60843

monthly payment = $1,000,000 / 74,670.60843 = $13.39

In 2020, Ryan files as head of household and has taxable income of $122,500. None of his taxable income consists of capital gains or qualified dividends. Using the tax rate schedule, his tax liability rounded to the nearest dollar, totals $______.

Answers

Answer: 22,038, 22,037, or 22,036

Explanation:

Taxable liability of Ryan is $22,154

Given:

Household and taxable income = $122,500

Find:

Taxable liability

Computation:

Household and taxable income of Ryan is $122,500

So,

Ryan falls [$84,201 - $160,700] tax range

So,

Taxable liability = 12,962 + (122,500 - 84200) × 24%

Taxable liability = 12,962 + (122,500 - 84200) × 0.24

Taxable liability = 12,962 + (38,300) × 0.24

Taxable liability = 12,962 + 9,192

Taxable liability = $22,154

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Webber Technologies is an emerging manufacturer of 3.5 inch diagonal touch screens for mobile communication devices/media players. 2011 industry sales were reported at 17.50 million units. This number represents an 17.7 % increase over 2010 industry sales. Webber Technologies had a 2010 market share of 5.9 %, compared with a 2011 market share of 4.2%. What was the change in unit sales for Webber Technologies, from 2010 to 2011, attributable to the change in industry sales

Answers

Answer:

Industry Sales (2011) = 17,500,000

Industry Sales (2010) = Sales of 2011/1+growth = 17,500,000/1+17.7% = 17,500,000/1.177 = $14868309.26083263 = $14,868,309.26

Company Sales (2011) = 17,500,000 * 4.2% = $735,000

Company Sales (2010) = 14,868,309.26 * 5.9% = $877,230.25

Change in units = Company sales in 2011 - Company Sales in 2010  = $735,000 - $877,230.25 = $142,230.25

Change due to change in Industry growth = Company Sales in 2010 * 17.7% = $877,230.25 * 17.7% = 155,269.75

So, there is net increase of 155,269.75 units of sales due to industry growth.

Analysis of a company's financial statements: Below are simplified versions of the balance sheet and income statement for Toys by Tom, Inc. Use this information to answer the following question. A 15% increase in inventory turns for Toys by Tom, Inc. would bring this ratio to ____, suggesting ________ in ________.

Answers

Answer: 3.9 times; an improvement; efficiency

Explanation:

Inventory turns is calculated by the formula:

= COGS / Inventory

= 8.4 / 2.50

= 3.36

Increased by 15%:

= 3.36 * (1 + 15%)

= ‭3.864‬

= 3.9 times

Inventory turns is used to show how often the inventory was sold in a period. A higher ratio therefore presents increased efficiency and is desired.

One current answer to the historical struggle within management to balance the things of production and the humanity of production is social business, including the use of social media. Please indicate if the social media benefits listed below aid a thing of production or the humanity of production. Social media benefit Thing of production Humanity of production Improve efficiency Facilitate collaboration

Answers

Answer:

Humanity of production

Explanation:

b. Why are the four primary service outputs of spatial convenience, lot size, waiting time, and product variety important to logistics management? Provide examples of competing firms that differ in the level of each service output provided to customers.

Answers

Answer:

The primary service outputs of the spatial convenience, lot size, waiting time, and product variety) are important to logistics management and these importance are highlighted below:

Spatial convenience provide customers the benefit of shopping with lesser time and efforts as they can easily locate the products and find their product needs at a single place or well organised to find out and identify.

Lot size is important in logistics as larger lot size leads to more costs for storage and transportation and risks associated while smaller lots leads to faster service and delivery and lesser payments compared to bigger lot sizes.

Waiting time is important to logistics as the customers expect faster and efficient service in buying goods with less time for billing and purchasing the products. It improves the quality of service and indicates better management for customer convenience and satisfaction.

Product variety in logistics management helps to provide customers more value for their product and time and greater scope of satisfying their needs through different product options and wide range of products.

The Commonwealth of Virginia filed suit in October 2019 against Northern Timber Corporation, seeking civil penalties and injunctive relief for violations of environmental laws regulating forest conservation. When the 2020 financial statements were issued in 2021, Northern had not reached a settlement with state authorities, but legal counsel advised Northern Timber that it was probable the ultimate settlement would be $1,056,000 in penalties. The following entry was recorded:
Loss-litigation 1,650,000
Liability-litigation 1,650,000
Late in 2016, a settlement was reached with state authorities to pay a total of $1,120,000 to cover the cost of violations.
Required:
1. Prepare any journal entries related to the change.
2. Would a disclosure note be required for the change in estimate?

Answers

Answer:

Dr Liability - Litigation 530,000

Cr Gain - Litigation 530,000

Explanation:

Preparation of any journal entries related to the change.

Based on the information given journal entries related to the change will be:

Dr Liability - Litigation 530,000

Cr Gain - Litigation 530,000

(1,650,000-$1,120,000)

Suds and Duds Laundry washed and pressed the following number of dress shirts per​ week:

Week Work Crew Total Hours Shirts
1 Sud and Dud 24 168
2 Sud and Jud 46 130​
3 Sud, Dud, and Jud 62 162
​4 Sud, Dud, and Jud 51 125
5 Dud and Jud 45 131

Required:
For the given​ information, the labor productivity per hour for each week is ​(enter your responses rounded to two decimal ​places)​:________

Answers

Answer and Explanation:

The computation of the labor productivity per hour for each week is shown below:

As we know that

Labor productivity = Total shirts ÷ Total hours

For week 1

= 168  ÷  24

= 7 shirts per hour

For Week 2

= 130  ÷  46

= 2.83 shirts per hour

For Week 3

= 162  ÷  62

= 2.61 shirts per hour

For Week 4

= 125  ÷  51

= 2.45 shirts per hour

For Week 5

= 131  ÷  45

= 2.91 shirts per hour

A management dilemma defines the research question. Group startsTrue or FalseTrue, selectedFalse, unselected

Answers

Answer:

False

Explanation:

It is not always the case that a management dilemma results in the research question. However, a research question might be defined by an identified need for improvement.

A management dilemma defines the research question is false. The correct option is false.

A research topic is defined as "a question that a research project seeks to answer." A research question must be chosen for both quantitative and qualitative research. Data gathering and analysis will be required for the investigation, and the methods for this may vary greatly. Good research topics are usually focused and specific in order to improve understanding on an essential topic.

To formulate a research topic, one must first decide if the study will be qualitative, quantitative, or mixed. Other circumstances, such as project finance, may have an impact not only on the research topic itself, but also on when and how it is created during the research process.

Learn more about research, here:

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Market intelligence research defines the____ and_____ of a market.
A.size and location
B.size and scope
C.location and scope
D.location and area
help

Answers

Answer:

dja-xizd-mku G meet code

The correct answer choice should be A
Hope this helps

On May 10, 2020, Splish Co. enters into a contract to deliver a product to Greig Inc. on June 15, 2020. Greig agrees to pay the full contract price of $2,060 on July 15, 2020. The cost of the goods is $1,380. Splish delivers the product to Greig on June 15, 2020, and receives payment on July 15, 2020. Prepare the journal entries for Splish related to this contract. Either party may terminate the contract without compensation until one of the parties performs.

Answers

Answer:

May 15, 2020

No Entry

June 15, 2020

Debit: Account Receivable 2,060

Credit Revenue 2,060

Debit COGS 1,380

Credit Inventory 1,380

July 15, 2020

Debit Cash 2,060

Credit Account Receivable 2,060

Explanation:

Preparation of the journal entries for Splish related to this contract.

May 15, 2020

No Entry

June 15, 2020

Debit: Account Receivable 2,060

Credit Revenue 2,060

Debit COGS 1,380

Credit Inventory 1,380

July 15, 2020

Debit Cash 2,060

Credit Account Receivable 2,060

The board of directors of a corporation:________.
a) Are elected by the corporate registrar.
b) Are responsible for day-to-day operations of the business.
c) Do not have the power to bind the corporation to contracts, due to lack of mutual agency.
d) May not also be executive officers of the corporation, due to the separate entity principle.
e) Are responsible for and have final authority for managing corporate activities.

Answers

Answer:

e) Are responsible for and have final authority for managing corporate activities.

Explanation:

A corporation can be defined as a corporate organization that has facilities and owns or controls assets used for the production of goods and services in at least one country other than its headquarter (home office) located in its home country.

This ultimately implies that, a corporation is a corporate organization that owns or controls its business in two or more countries.

Some examples of multinational firms are Ap-ple, Volkswagen, Go-ogle, Shoprite, Nestlé, Accenture, Shell BP, Chevron etc.

An owner of a corporation is known as a stockholder and he or she can decide to sell the corporation through stocks or shares as a publicly traded firm.

Basically, the board of directors who are representing the stockholders of a corporation are responsible for and have final authority for managing corporate activities because they are typically considered to be a governing body saddled with oversight functions and responsibilities.

Based on this model, households earn income when _______purchase______ in factors markets.
Suppose Eileen earns $600 per week working as a corporate attorney for Rowan and Martin Associates. She uses $8 to buy a box of aspirin at Pillmart Pharmacy. Pillmart Pharmacy pays Clancy $350 per week to work the cash register. Clancy uses $175 to purchase legal service from Rowan and Martin Associates Identify whether each of the following events in this scenario occurs in factor market or the product market.
Event Factor Market Product Market
Clancy earns $350 per week working for Pillmart Pharmacy.
Eileen earns $600 per week working for Rowan and Martin Associates
Clancy spends $175 to purchase legal service from Rowan and Martin Associates.
Which of the elements of this scenario represent a flow from a household to a firm? This could be a flow of dollars, inputs, or outputs.
a. The $350 per week Clancy earns working for Pillmart Pharmacy
b. The $175 Clancy spends to purchase legal service from Rowan and Martin Associates
c. The aspirin Eileen receives
d. Eileen's labor

Answers

Answer:

Based on this model, households earn income when FIRMS purchase SERVICES in factors markets.

Identify whether each of the following events in this scenario occurs in factor market or the product market.

Event Factor Market Product Market

Clancy earns $350 per week working for Pillmart Pharmacy. FACTOR MARKET

Eileen earns $600 per week working for Rowan and Martin Associates FACTOR MARKET

Clancy spends $175 to purchase legal service from Rowan and Martin Associates. PRODUCT MARKET

Which of the elements of this scenario represent a flow from a household to a firm? This could be a flow of dollars, inputs, or outputs.

b. The $175 Clancy spends to purchase legal service from Rowan and Martin Associates PRODUCT MARKET, HOUSEHOLD PURCHASES PRODCUTS

d. Eileen's labor FACTOR MARKET, HOUSEHOLDS SELL SERVICES TO FIRMS

Walker Manufacturing Company reported the following materials data for the month ending June 30:

Materials purchased $776,400
Materials inventory, June 1 219,000
Materials inventory, June 30 174,800

Determine the cost of direct materials used in production by Walker during the month ended June 30.

Answers

Answer:

the cost of direct material used is $820,600

Explanation:

The computation of the cost of direct material used is shown below:

= Opening inventory + material purchased - ending inventory

= $219,000 + $776,400 - $174,800

= $820,600

Hence, the cost of direct material used is $820,600

It could come by applying the above formula

Bridges and Lloyd, an accounting firm, provides consulting and tax planning services. For many years, the firm's total administrative cost (currently $250,000) has been allocated to services on the basis of billable hours to clients. A recent analysis found that 65% of the firm's billable hours to clients resulted from tax planning services, while 35% resulted from consulting services. The firm, contemplating a change to activity-based costing, has identified three components of administrative cost, as follows: Staff Support $ 180,000 In-house computing charges 50,000 Miscellaneous office costs 20,000 Total $ 250,000 A recent analysis of staff support found a strong correlation between the number of staff personnel and the number of clients served (consulting, 20; tax planning, 60). In contrast, in-house computing and miscellaneous office cost varied directly with the number of computer hours logged and number of client transactions, respectively. Consulting consumed 30% of the firm's computer hours and had 20% of the total client transactions. If Bridges and Lloyd switched from its current accounting method to an activity-based costing system, the amount of administrative cost chargeable to consulting services would:

Answers

Answer: Decrease by $23,500

Explanation:

The Consulting cost under their current accounting system is:

= 250,000 * 35%

= $87,500

Under Activity based:

Staff support for Consulting:

20 goes to Consulting, 60 to tax planning.

Total = 20 + 60 = 80

Consulting is 20/80 of Staff support amount

= 20/80 * 180,000

= $45,000

In house computing charges for Consulting

Consulting consumed 30% of the firm's computer hours.

= 30% * 50,000

= $15,000

Miscellaneous office costs

Consulting consumed 20% of total client transactions

= 20% * 20,000

= $4,000

Total cost for Consulting under Activity based = 45,000 + 15,000 + 4,000

= $64,000

Difference = 87,500 - 64,000

= $23,500

Deliberate Speed Corporation (DSC) was incorporated as a private company. The company's accounts included the following at June 30:

Accounts Payable $25,900
Buildings 118,000
Cash 46,500
Common Stock 200,000
Equipment 123,000
Land 203,000
Notes Payable (long—term) 3,700
Retained Earnings 274,700
Supplies 13,800

During the month of July, the company had the following activities:

a. Issued 6,100 shares of common stock for $610,000 cash.
b. Borrowed $114,000 cash from a local bank, payable in two years.
c Bought a building for $272,250; paid $84,250 in cash and signed a three-year note for the balance.
d. Paid cash for equipment that cost $238,000.
e. Purchased supplies for $31,250 on account.

Required:
Analyze transactions (a)-(e) to determine their effects on the accounting equation.

Answers

Answer:

I recorded the transactions on an Excel spreadsheet (see attached file)

Explanation:

The Mazzanti Wholesale Food Company's fiscal year-end is June 30. The company issues quarterly financial statements requiring the company to prepare adjusting entries at the end of each quarter. Assume all quarterly adjusting entries were properly recorded.

1. On December 1, 2020, the company paid its annual fire insurance premium of $7,200 for the year beginning December 1 and debited prepaid insurance.
2. On August 31, 2020, the company borrowed $115,000 from a local bank. The note requires principal and interest at 8% to be paid on August 31, 2021.
3. Mazzanti owns a warehouse that it rents to another company. On January 1, 2021, Mazzanti collected $26,400 representing rent for the 2021 calendar year and credited deferred rent revenue.
4. Depreciation on the office building is $19,200 for the fiscal year.
5. Employee salaries for the month of June 2021 $19,500 will be paid on July 20, 2021.

Required:
Prepare the necessary year-end adjusting entries at the end of June 30, 2018, for the above situations.

Answers

Answer:

1. Dr Insurance expense 1,800

Cr Prepaid insurance 1,800

2. Dr Interest expense 2,300

Cr Interest payable 2,300

3. Dr Deferred rent revenue 6,600

Cr Rent revenue 6,600

4. Dr Depreciation expense 4,800

Cr Accumulated depreciation—building 4,800

5. Dr Salaries and wages expense 19,500

Cr Salaries and wages payable 19,500

Explanation:

Preparation of the necessary year-end adjusting entries at the end of June 30, 2018, for the above situations

1. Dr Insurance expense 1,800

Cr Prepaid insurance 1,800

($7,200 × 3/12)

2. Dr Interest expense 2,300

Cr Interest payable 2,300

($115,000× 8% × 3/12)

3. Dr Deferred rent revenue 6,600

Cr Rent revenue 6,600

($26,400 × 3/12)

4. Dr Depreciation expense 4,800

Cr Accumulated depreciation—building 4,800

($19,200 × 3/12)

5. Dr Salaries and wages expense 19,500

Cr Salaries and wages payable 19,500

Cost of goods manufactured during the year is $240,000, and work in process inventory on December 31 is $50,000. Work in process inventory during the year decreased by 60%. Total manufacturing costs incurred are

Answers

Answer:

$165,000

Explanation:

The first step is to calculate the work in process inventory

= 50,000/40/100

= 50,000/0.4

= 125,000

Therefore the total manufacturing cost can be calculated as follows

= 240,000-125,000+50,000

= 115,000+50,000

= 165,000

Hence the total manufacturing costs is $165,000

Arthur Industries entered into the following transactions during the month of June. Purchased supplies for $5,300 cash. Paid $4,480 for salaries and wages for the month of June. Paid $560 in advance for July rent. Provided $13,400 in services on account. Paid $800 on accounts payable. Received $310 from customers as deposits for future services. Received a bill for $410 from the plumber who repaired a broken pipe in the restrooms, but will not pay the bill until July. Purchased equipment for cash of $740.

Answers

Answer:

S/N   Account Titles and Explanation      Debit     Credit

A       Supplies                                             $5,300

              Cash                                                             $5,300

          (To record the purchase of supplies for cash)

B       Salaries and wages expense            $ 4,480

              Cash                                                             $4,480

         (To record the payment of wages and salaries)

C        Prepaid rent                                       $ 560

               Cash                                                             $560

          (To record the payment of prepaid rent for July)

D        Accounts receivable                           $13,400

                Service revenue                                         $13,400

         (To record the services provided on account)

E         Accounts payable                               $800

                   Cash                                                          $800

           (To record the payment made on Accounts payable)

F          Cash                                                     $310

                    Unearned revenue/Deferred revenue    $310

           (To record the unearned services revenue)

G          Repairs and maintenance expense  $410

                     Accounts payable                                     $410

             (To record the accounts payable for repairs expenses incurred)

H           Equipment                                          $740

                      Cash                                                           $740

             (To record the purchase of equipment for cash)

The following cost information shows that as production increases, Quantity produced/day Total Cost 0 $2,000 1 $2,500 2 $2,800 3 $3,300 4 $4,100 5 $5,300 6 $7,000 Group of answer choices average total cost decreases and then increases. average fixed cost increases. Total cost is increasing slower and slower. marginal cost falls.

Answers

Answer:

The following cost information shows that as production increases, the

average total cost decreases and then increases.

Explanation:

a) Data and Calculations:

    Quantity      Total Cost   Marginal  Average

produced/day                        Cost      Total Cost

0                         $2,000     $2,000      $0

1                          $2,500        $500      $2,500

2                         $2,800        $300       $1,400

3                         $3,300        $500        $1,100

4                         $4,100         $800       $1,025

5                        $5,300      $1,200       $1,060

6                        $7,000      $1,700        $1,167

b) The average total cost is the total cost divided by the quantity produced per day.  When no unit was produced, the company still incurred some cost, known as fixed cost for production infrastructure, etc.  As the quantity produced increases, the average total cost tends to decrease until the quantity increased to 5 units.  Perhaps, the factory capacity was exceeded at this point.  No wonder the entity recorded an increase in the average total cost.

Ben wants to do business in the Middle East where it is an accepted practice to give gifts to government officials. However, Ben may not be able to carry out his plans because he doesn't want to violate The Foreign Corrupt Practices Act (FCPA), which was enacted because Congress was concerned about _______.

Answers

Answer:

U.S. corporations' use of illegal payments and bribes in international business dealings

Explanation:

From the question, we are informed about Ben who wants to do business in the Middle East where it is an accepted practice to give gifts to government officials. However, In this case, Ben may not be able to carry out his plans because he doesn't want to violate The Foreign Corrupt Practices Act (FCPA), which was enacted because Congress was concerned about U.S. corporations' use of illegal payments and bribes in international business dealings.

The Foreign Corrupt Practices can be regarded as one the U.S law of 1977 act. This law is about prohibition of citizens of U.S as well as entities from giving bribes to officials of government of foreign countries in order to be a beneficiary of their business interests

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