Clampett, Inc., has been an S corporation since its inception. On July 15, 2020, Clampett, Inc., distributed $49,000 to J.D. His basis in his Clampett, Inc., stock on January 1, 2020, was $48,000. For 2020, J.D. was allocated $12,000 of ordinary income from Clampett, Inc., and no separately stated items. What is J.D.'s basis in his Clampett, Inc., stock after all transactions in 2020

Answers

Answer 1

Answer:

$11,000

Explanation:

The basis an investment refers to the asset's original value which is adjusted for capital distributions, stock slits, and dividends.

The J.D.'s basis in his Clampett, Inc. stock after all transactions in 2020 can therefore be computed by adjusting the original basis as follows:

Basis after all the 2020 transactions = Original basis or 1 Jan. 2020 basis + Allocated income - Distribution = $48,000 + $12,000 - $49,000 = $11,000

Therefore, .D.'s basis in his Clampett, Inc., stock after all transactions in 2020 is $11,000.


Related Questions

A stock just paid a dividend of $5.37 and is expected to maintain a constant dividend growth rate of 4.6 percent indefinitely. If the current stock price is $77, what is the required return on the stock

Answers

Answer:

The required return on the stock is 11.89%.

Explanation:

To calculate this, the Gordon growth model (GGM) formula is used as follows:

P = d1 / (r – g) ……………………………………… (1)

Where;

P = current share price = $77

d1 = next dividend = Recent dividend * (1 + g) = $5.37 * (1 + 0.046) = $5.61702

r = required return = ?

g = dividend constant growth forever = 4.6%, or 0.046

Substituting the values into equation 1) and solve for r, we have:

77 = 5.61702 / (r - 0.046)

77(r - 0.046) = 5.61702

77r - 3.542 = 5.61702

77r = 5.61702 + 3.542

r = 9.15902 / 77

r = 0.1189, or 11.89%

Therefore, the required return on the stock is 11.89%.

The part of an industry's value chain that is most important to a company and the point where its greatest expertise and capabilities lie is called the company's R&D intensity. center of gravity. economy of scope. functional crossroads. dynamic equilibrium.

Answers

Answer:

center of gravity.

Explanation:

The part of an industry's value chain that is most important to a company and the point where its greatest expertise and capabilities lie is called the company's center of gravity.

Generally, the center of gravity of a company is usually the point at which it started business. The center of gravity of a company defines its strengths, success, achievement and dominant operations.

For any successful business, there is always a center of gravity. This is the point or stage where all of the strategic decisions, greatest expertise, risks management and capabilities lie.

Hence, should there be an error, disagreement or disarray at the center of gravity, then the company is headed for losses and bankruptcy.

We argued that when the economic growth in the US is greater than the (economic) growth rates of our trading partners, the trade deficit in the US should get larger, all else constant.

a. True
b. False

Answers

Answer:

The correct answer is the option B: False.

Explanation:

To begin with, given the fact that the economic growth of the United States is greater than the economic growth rates of its trading partners then the trade deficit in the US should get smaller, all else constant due to the fact that the economy is growing at a level that is higher than does of the partners and therefore that when that happens the country will be in a better position and the production of it will increase as expected and that will impact positively in the deficit by reducing it to small amounts.

You are a real estate agent thinking of placing a sign advertising your services at a local bus stop. The sign will cost $ 5 comma 500 and will be posted for one year. You expect that it will generate additional revenue of $ 935 a month. What is the payback​ period? g

Answers

Answer:

5.34 months

Explanation:

Pay back period calculates how long it takes for the amount invested in a project to be recovered from the cumulative cash flows.

Payback period = amount invested / cash flows

$5000 / $ 935 = 5.34 months

I hope my answer helps you

Frances is a retired teacher who lives in Denver and does some consulting work for extra cash. At a wage of $50 per hour, she is willing to work 10 hours per week. At $65 per hour, she is willing to work 19 hours per week. Using the midpoint method, the elasticity of Jake’s labor supply between the wages of $50 and $65 per hour is approximately _______ , which means that Jake’s supply of labor over this wage range is ______ .

Answers

Answer:

Midpoint elasticity =  2.38

Supply of labor is Elastic

Explanation:

Midpoint elasticity = (Change in labor supplied / Average labor supplied) / (Change in wage rate / Average wage rate)

When  Change in labor supplied= 19-10=9

Average labor supplied=(19+10)/2 =14.5

Change in wage rate=65-50=15

Average wage rate =(65 + 50)/2=57.5

Midpoint elasticity = (9/14.5) / (15/57.5)

= 0.62/0.26

= 2,3846

=  2.38

Since elasticity is higher than 1, supply of labor is Elastic.

Carl is a self-employed real estate agent. For the current year, his self-employment net earnings (revenues minus expenses) are $80,000. He is also employed as an accountant with a gross salary of $70,000 for the year. Assume that the appropriate social security income ceiling for the year is $130,000 and that the self-employed FICA rates are 12.4% for social security and 2.9% for Medicare. What is Carl s self-employment tax liability for the year

Answers

Answer:

$12,240

Explanation:

Social security Tax = $80,000 x 12.4%

Social security Tax = $9,920

Medicare Tax = $80,0000 x 2.9%

Medicare Tax =  $2,320

Total tax = $9,920 + $2,320

Total tax = $12,240

You find the following Treasury bond quotes. To calculate the number of years until maturity, assume that it is currently May 2019 and the bond has a par value of $1,000.

Rate Maturity Mo/Yr Bid Asked Chg Ask Yld
?? May 21 103.5540 103.5418 +.3093 6.119
5.524 May 26 104.5030 104.6487 +.4365 ??
6.193 May 36 ?? ?? +.5483 4.151

Required:
In the above table, find the Treasury bond that matures in May 2036. What is the asked price of this bond in dollars?

Answers

Answer:

$1,247.12

Explanation:

For computing the asked price we need to apply the present value formula i.e to be shown in the attachment below

Given that,  

Future value = $1,000

Rate of interest = 4.151% ÷ 2 = 2.076%

NPER = 17 years  × 2 = 34 years

The 20 years come from May 2019 to May 2036

PMT = $1,000 × 6.193% ÷ 2 = $30.965

The formula is shown below:

= -PV(Rate;NPER;PMT;FV;type)

So, after applying the above formula, the present value or the ask price is $1,247.12

What special asset does Heartland Telecom's acquisition of Surety Wireless​ identify? The acquisition identifies the asset goodwill . How should Heartland Telecom account for this asset after acquiring Surety ​Wireless? Explain in detail. Heartland Telecom should measure the ▼ of this asset each year. If this asset has increased in​ value, Heartland should ▼ . If the value of the asset has​ decreased, Heartland should

Answers

Answer: 1. Goodwill

2. a. Record no entry in the books

b. Record a loss in the books

Explanation:

1. The Special asset created by Heartland Telecom's acquisition of Surety Wireless is Goodwill.

Goodwill is the difference between what the company was worth and what it was purchased for if the purchase price was higher than the worth (market value).

2. a. Goodwill should be accounted for by recoding it in the Long term Assets under Intangible Assets in the balance sheet. It should not be amotrized. If Goodwill increases, there should be no recording this gain on the books.

b. If the value of the asset has​ decreased, Heartland should record a loss in the books to represent the loss on this account.

Mountain Lake Corporation's accounting records show the following at year-end December 31, 2014:
Purchase Discounts $7,230 Beginning Inventory $32,660
Freight-In 8,730 Ending Inventory 29,170
Freight-Out 12,260 Purchase Returns and Allowances 4,190
Purchases 164,250
Assuming that Mountain Lake Corporation uses the periodic system, compute the cost of goods purchased and cost of goods sold.
1. Cost of goods purchased$=?
2. Cost of goods sold$=?

Answers

Answer:

Cost of goods purchased= $161,560

Cost of goods sold= $165,050

Explanation:

1. Cost of goods purchased (net) = Purchases - Purchase discount - purchase returns and allowances + Freight in

= $164,250 - $7,230 - $4,190 + $8,730

=$161,560

2. Cost of goods sold = Beginning inventory + Net purchase - Ending inventory

= $32,660 + $161,560 - $29,170

= $165,050

Refer to highlight change metrics which of the following statements best describes why the business leaders altered their approach to the organizational crisis?

Answers

Answer:

A. Upon assessment of the competitive environment using evidence-based analytics, Continental's leaders recognized that the organization's emphasis was misplaced, and changed its strategic objectives

Explanation:

Evidence-based analytics refers to the method for decision making on a plan, procedure or policy based on the best available empirical evidence and guided by field-based experiential evidence and applicable contextual data.

It provides problem-solving based on research. This can be used to make such good decisions about crisis management within an organisation. It's used by successful leaders to make sound business decisions.

Therefore the correct answer is A.

According to Nikki, the design and development manager at Holden Outerwear, it is difficult for the company to push its vendors toward new developments because the vendors:

Answers

Answer: b. do not want to develop products that may not get used.

Explanation:

According to the case study, Manager Nikki Brush tells of how they introduce new ways of doing things by being able to encourage and push their vendors in a way that they are not used to. She does admit though that it is getting harder to do so because the vendors are seeing their costs rise and don't want to make goods that people might not want to use because they are new and untested.

The Case in question is attached.

On January 1, 2013, an investor purchases 25,000 common shares of an investee at $9 (cash) per share. The shares represent 20% ownership in the investee. The investee shares are not considered "marketable" because they do not trade on an active exchange. On January 1, 2013, the book value of the investee's assets and liabilities equals $600,000 and $150,000, respectively. On that date, the appraised fair values of the investee's identifiable net assets approximated the recorded book values. During the year ended December 31, 2013, the investee company reported net income equal to $22,500 and dividends equal to $12,000.
Noncontrolling investment accounting (price equals book value)
Assume the investor does not exert significant influence over the investee. Determine the balance in the "Investment in Investee" account at December 31, 2013.

Answers

Explanation:

Bring ur as over here and ill use my dic

A corporation issued 5,600 shares of $10 par value common stock in exchange for some land with a market value of $82,000. The entry to record this exchange is:

Answers

Answer:

The entry for the exchange is therefore;

Dr Land $82,000

Cr common stock $56,000

Cr Paid in capital in excess of par value common stock $26,000

Explanation:

The land was gotten at a price of $82,000(its fair value)

Common stock issue = 5,600 shares x $10 par value common stock

= $56,000

Paid in capital in excess of par value common stock = $82,000 - $56,000

=$26,000

The entry for the exchange is therefore;

Dr Land $82,000

Cr common stock $56,000

Cr Paid in capital in excess of par value common stock $26,000

An investor buys a 10-year, 7% coupon bond for $1,050, holds it for 1 year, and then sells it for $1,040. What was the investor's rate of return?

Answers

Answer:

The answer is 5.71%

Explanation:

Solution

Given that

Coupon rate = 7%

Bond = $1050

Sale of the bond = $1040

n = 10 years, n = 1 year

Now we find the investor's rate of return

Thus

Coupon payment = 7%* 1000

=70

1050 = 70/(1+r) + $1,040/(1+r)

r= 5.71%

Therefore the rate of return of the investor is 5.71%

or

Rate of return = (P1-P0+ Interest ) /P0

= (1040 -1050 + 70 )/1050

= .0571 or 5.71%

Scranton, Inc. reports net income of $260,000 for the year ended December 31. It also reports $100,700 depreciation expense and a $6,500 gain on the sale of equipment. Its comparative balance sheet reveals a $41,500 decrease in accounts receivable, a $18,750 increase in accounts payable, and a $14,500 decrease in wages payable. Calculate the cash provided (used) in operating activities using the indirect method.

Answers

Answer:

$399,950

Explanation:

The computation of cash provided (used) in operating activities using the indirect method is shown below:-

Cash flow from operating activities

Net income reported           $260,000

Add:  depreciation expenses  $100,700

Less: gain on sale of equipment -$6,500

Add: decrease in accounts receivables $41,500

Add:  increase in accounts payable $18,750

Less: decrease in wages payable -$14,500

Cash flow from operating activities $399,950

We simply added the cash inflows and deduct the cash outflows to reach out the operating activities

Problem 20: In the year 2001, product A was sold. for $300 per
unit making a gross profit of 20% on sales. The total
production cost was made up of 25% of direct material, 40%
of direct labor, and 35% of factory overhead. Due to general
rise in prices in 2002, the selling price of the product
increased by 15%. The cost of production has also increased
resulting in increase of Material, Labor, and factory overhead
costs by 10%, 15%, and 12% respectively. What will be the
gross profit per unit in 2002?​

Answers

Answer:

74.52

Explanation:

price= 300

lets assume there were 100 units

                             old              new

sales                     30000         34500

Gross profit          6000           7452

Prod cost              24000        27048  

DM                     6000            6600

DL                       9600           11040

OH                     8400           9408

Total                   24000        27048

new price= 300x115% = 345

so gross profit per unit will be = 7452/100 = 74.52

If during the signing appointment the borrower divulges that the property being financed is an investment property, while the loan papers indicate it is for a primary residence, the Notary Signing Agent should:

Answers

Answer:

contact the lender's representative immediately before signing the documents.

Explanation:

The above is an example of Actual or Potential misrepresentation which falls under Code of Conduct 5.10. Once a notary signing agent notices that during the signing appointment, the information provided by the borrower differs from what is on the loan document, he should immediately report such false misrepresentation (potential or actual misrepresentation or falsehood known) witnessed by the NSA in connection with a transaction to the representative of the NSA.

By contacting the lender's representative, the purpose for obtaining the loan will be confirmed whether the property being financed is an investment property or for a primary residency otherwise the notary signing agent will be held responsible for any infraction if his signature is appended because he is expected to verify the authenticity of the information provided.

Prepare the journal entries to record the following transactions on Markowitz Company’s books using a perpetual inventory system.
On February 6, Markowitz Company sold $75,000 of merchandise to the Lyman Company, terms 2/10, net /30. The cost of the merchandise sold was $50,000. On February 8, the Lyman Company returned $10,000 of the merchandise purchased on February 6. The cost of the merchandise returned was $5,000. On February 16 Markowitz Company received the balance due from the Lyman Company.

Answers

Answer:

Journal entries for Markowitz Company’s books are given below

Explanation:

February 6

                                  Debit        Credit

Receivable               $75000

Sales                                           $75000

                                              Debit        Credit

Cost of good sold               $50,000

Inventory                                                 $50,000

February 8

                                 Debit           Credit

Sales Return             $10,000

Receivable                                   $10,000

                                     Debit         Credit

Inventory                    $5,000

Cost of good sold                           $5,000

February 16

                                       Debit        Credit

Cash                             $63,700

Sale discount               $1300

Receivable                                      65,000

Workings for february 16

Discount = 65,000 x 2% = 1300

Cash = 65000 x 98% = 63,700

Account Receivable = 75,000 - 10,000 = 65,000

In choosing between the range of alternative investments typically available to U.S. households, which of the following will play a role in influencing their selection of a particular investment type?
a. the expected rate of return, risk and liquidity of each kind of investment.
b. the interest rate and the expected rate of return.
c. the form of dividends, angel investor, future expectations.

Answers

Answer:

b. the interest rate and the expected rate of return.

Explanation:

For choosing the type of particular investment it is necessary to check the interest rate and the expected rate of return as every investor wants that there is a less interest rate, less or moderate risk but high rate of return and according to this they made the selection

Therefore the option b is correct

Assume that the probability of a driver getting into an accident is 3.4%, the
average cost of an accident is $11,116.37, and the overhead cost for an
insurance company per insured driver is $170. What should this driver's
insurance premium be?

Answers

The correct answer is $547.96

Why is this the correct answer?Total cost is = (3.4% × $11,116.37) + $ 170The equation is Fixed cost + Variable cost , where the overhead cost becomes the fixed cost.What is variable cost?

A variable cost is a corporate expense that changes in proportion to how much a company produces or sells. Variable costs increase or decrease depending on a company's production or sales volume they rise as production increases and fall as production decreases.

To learn more about Insurance policy refer :

https://brainly.com/question/16267577

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Under which model of oligopoly are firms more likely to engage in a price war, driving down prices to marginal cost and resulting in no profit?

Answers

Answer:

The price leardership model of oligopoly

You work for a marketing firm that has just landed a contract with Run-of-the-Mills to help them promote three of their products: guppy gummies, frizzles, and mookies. All of these products have been on the market for some time, but, to entice better sales, Run-of-the-Mills wants to try a new advertisement that will market two of the products that consumers will likely consume together. As a former economics student, you know that complements are typically consumed together while substitutes can take the place of other goods. Run-of-the-Mills provides your marketing firm with the following data: When the price of guppy gummies increases by 5%, the quantity of frizzles sold decreases by 4% and the quantity of mookies sold increases by 5%. Your job is to use the cross-price elasticity between guppy gummies and the other goods to determine which goods your marketing firm should advertise together. Complete the first column of the following table by computing the cross-price elasticity between guppy gummies and frizzles, and then between guppy gummies and mookies. In the second column, determine if guppy gummies are a complement to or a substitute for each of the goods listed. Finally, complete the final column by indicating which good you should recommend marketing with guppy gummies. Relative to Guppy Gummies Recommend Marketing with Guppy Gummies Cross-Price Elasticity of Demand Complement or Substitute Frizzles Mookies

Answers

Answer:

Cross Price Elasticity of Demand is a measure of the complimentary or substitutional nature of two goods. It enables one to know if goods go together or are replacements for each other.  

When the Cross Price Elasticity is Positive then both of the goods are Substitutes.

This is because when the price of one increased, some people abandoned it and went to the other one which then increased the demand of the latter.

If the Cross Price Elasticity is negative then both the goods are compliments because when the price of one increased, people decided to stop buying it and because the other good is a compliment (goes together) people didn't buy the latter either thereby reducing its demand.

The formula for Cross Price Elasticity is,

= % Change in Quantity Demanded of Good A / % Change in price of Good B

Guppy Gummies and Frizzles.

= -4%/ 5%

= - 0.8%

Cross Price Elasticity is Negative so they are Compliments.  

It IS RECOMMENDED to market Frizzles with Guppy Gummies.

Guppy gummies and Mookies

= 5% / 5%

= 1

Cross Price Elasticity is positive so these are Substitutes.

It is therefore NOT recommended to market Mookies with Guppy Gummies.

Why Does Marketing Matter?

Answers

Answer:

Marketing matters because it educates, builds awareness and establishes initial connections.

Explanation:

On January 1, 2013, the balance in Tabor Co.'s Allowance for Bad Debts account was $13,501. During the first 11 months of the year, bad debts expense of $21,413 was recognized. The balance in the Allowance for Bad Debts account at November 30, 2013, was $9,896. Required: (a) What was the total of accounts written off during the first 11 months? (Hint: Make a T-account for the Allowance for Bad Debts account.) (b) As the result of a comprehensive analysis, it is determined that the December 31, 2013, balance of the Allowance for Bad Debts account should be $9,276. Show the adjustment required in the journal entry format.

Answers

Answer:Total of accounts written off=$25, 018, part b is in the explanation column

Explanation:

Total of accounts (Bad debt) written off=Opening Balance in bad debt allowance account+

bad debt expense recognized during the period −

Closing balance in bad debt allowance account

=$13,501+$21,413−$9,896

=$25, 018

T---account

                                  Allowance for bad debts

                                                       $13,501   Balance from Jan 1st

                                                       $21,413    Bad debts expense

Bad debts written off $25, 018

                                                       $9,896 Balance on November 30

b)Adjusted journal entry for change in amount of allowance for bad debt account

December 31st 2013     Account        Debit         Credit

          Allowance for bad debts          $620  

         Bad debts expense                                        $620

calculation

The balance in allowance for bad debt account as on November 30 is $9 896 , when it was supposed to be $9,276. Therefore the bad debt expense is overstated by  

$9,896- $9, 276 = $620

                                                       

Bermuda Cruises issues only common stock and coupon bonds. The firm has a debt–equity ratio of .75. The cost of equity is 11.6 percent and the pretax cost of debt is 6.7 percent. What is the capital structure weight of the firm's equity if the firm's tax rate is 40 percent?

Answers

Answer:

the capital structure weight of the firm's equity will be 57.14 %.

Explanation:

Weighted Average Cost of Capital is the return that is required by the providers of long term sources of finance.

A debt–equity ratio of 0.75 means:

Debt : Equity = 0.75 : 1

The Total Ratio will be = 0.75 + 1.00

                                     = 1.75

Therefore, the  capital structure weight of the firm's equity will be :

Equity Weight = Equity Ratio ÷ Total Ratio

                       = 1.00 ÷ 1.75

                       = 0.5714 or 57.14 %

Stock market prices plunged tremendously in 1929, contributing to the Great Depression as the AD curve shifted greatly to the left. The ordinary AS/AD model predicts that a falling short-run aggregate supply would bring deflation and move the economy back to potential output. Which of the following describes the impact of dynamic feedback effects on this return to potential output?

a. expectations that stock prices would rise back again would cause the AD curve to shift left.
b. expectations that stock prices would fall further could shift the AD curve further to the left.
c. expectations that stock prices will fall further would cause the AD curve to shift to the right.
d. falling stock prices would make people feel poorer which would cause the AD curve to shift to the right.

Answers

Answer:

b. expectations that stock prices would fall further could shift the AD curve further to the left.

Explanation:

The AS/ AD model stated the aggregate supply and aggregate demand model which stated level of prices and its output by maintaining the relation between the supply and demand

As in the given situation, it is mentioned that the aggregate supply of short run decline and that brings deflation and it moves the economy back to the output i.e potential. It impacts the expectation of stock prices would result in declines and further it shifted the AD curve to the left side

Hence, the correct option is B.

The chief executive officer of Oracle defends his practice to hire private investigators to sift through the garbage of which competitor?

Answers

Complete Question:

The chief executive officer of Oracle defends his practice to hire private investigators to sift through the garbage of which competitor?

A) Red Hat

B) McAfee

C) Norton

D) Microsoft

Answer:

D) Microsoft

Explanation:

In this scenario, the chief executive officer of Oracle defends his practice to hire private investigators to sift through the garbage of its competitor, Microsoft.

This is simply an example of competitive intelligence research.

A competitive intelligence can be defined as the systematic ability to collect, analyze, and use information collected on business environment, customers, competitors, and other market factors owing to another firm's competitive advantage. In order to gather such essential informations, companies would need the services of private investigators or a market intelligence consultant to glean information from their rivals in the same industry.

Both Microsoft and Oracle are both multinational computer technology firms that offer similar services such as cloud storage.

Peterson Furniture Designs is preparing its annual financial statements dated December 31. Ending inventory information about the five major items stocked for regular sale follows: Required: 1-a. Complete the final two columns of the table. Ending Inventory Item Quantity on Hand Total LC&NRV Alligator Armoires Bear Bureaus Cougar Beds Dingo Cribs Elephant Dressers Unit Cost Net When Realizable LC&NRV Acquired Value at per Item (FIFO) Year-End $ 25 $ 22 50 6062 40 40 20 1 6 20 40 450 1-b. Compute the amount that should be reported for the ending inventory using the LC&NRV rule applied to each item. Ending inventory 2. Prepare the journal entry that Peterson Furniture Designs would record on December 31.

Answers

Answer:

                              Peterson Furniture Designs

                                      Ending Inventory

                                      Q         Purchase cost         NRV        Total LC&NRV

Alligator Armoires         60                  $25                $22              $1,320

Bear Bureaus                85                  $50                $50             $4,250

Cougar Beds                 20                  $60                $62             $1,200

Dingo Cribs                   40                  $40                $40              $1,600

Elephant Dressers       450                 $20                $16              $7,200

Total                                                                                               $15,570

The value of the ending inventory using lower of cost or net realizable value (LCNRV) is $15,570. The individual LCNRV is underlined for each item.

Since the purchase cost ($17,550) is higher than the ending inventory, the journal entry should be:

December 31, 202x, adjusting value of ending inventory

Dr Cost of goods sold 1,980

    Cr merchandise inventory 1,980

A progressive tax is one which

Answers

Answer:

A progressive tax is one which charges more tax for those with higher income.

The amount of tax paid depends on the general income of the person.

Combs Co. is planning to sell 400 hair dryers and produce 380 hair dryers during March. Combs uses 500 grams of plastic and one-half hour of direct labor to produce one hair dryer. Plastic costs $10 per 100 grams and employees of the company are paid $15 per hour. Manufacturing overhead is applied at a rate of 110% of direct labor costs. Combs Co. has 300 kilos of plastic in beginning inventory and wants to have 200 kilos in ending inventory. How much is the total amount of budgeted direct labor for March?
a. $2,800
b. $5,600
c. $2,660
d. $5,320

Answers

Answer:

Budgeted labour cost =$8,550

Explanation:

Labour budgeted is prepared using the production budget data. This is simply because the budgeted labour hour is a function of the budgeted production units.

Budgeted labour hours = Production budget × standard hours per unit

                                    =  380 × 1.5 hours=570

Budgeted labour cost= Budgeted labour hours × Standard labour rate

                                       = 570  hours × $15 =$8550

Budgeted labour cost =$8,550

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