if merchandise inventory is being valued at cost and the price level is steadily rising the method of costing that will yield the highest net income is FIFO.
The cost of completed products (COGS) that a retailer or wholesaler has on hand to sell to its clients during a specific accounting period is referred to as merchandise inventory. The price of the books or periodicals a bookshop has for sale would be considered part of its goods inventory. Since the company intends to sell its merchandise inventory for money, it is regarded as a "current asset".
The term "FIFO" refers to the principle that the first items saved should be retrieved first. "First in first out" simply implies that you should mark your food with the dates you stored it and arrange the older goods in front or on top so that you utilize them first.
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a company budgets production of 15,000 solar panels in july. each unit requires 4 hours of direct labor at a rate of $20 per hour. the cost of direct labor for july is:
If a company budgets production of 15,000 solar panels in july. each unit requires 4 hours of direct labor at a rate of $20 per hour. the cost of direct labor for july is: $1,200,000.
How to find the labor cost?Based on the information given we would be making use of this formula to determine the Cost of direct labor.
Cost of direct labor = Units Produced × Direct Labor hours per Unit × Direct Labor rate per Hour
Where:
Units Produced= 15,000
Direct Labor hours per Unit =4
Direct Labor rate per Hour = $20
Let plug in the formula
Cost of direct labor = 15,000 ×4×$20
Cost of direct labor = $ 1,200,000
Therefore we can conclude that the Cost of direct labor is $1,200,000.
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During the budget preparation phase, only the chief executive is committed to viewing the budget and its policy implications in their entirety. true or false
Answer:
true
Explanation:
because he is upper rank meaning he can the only seeing the budget
george purchased a life annuity for $2,200 that will provide him $55 monthly payments for as long as he lives. based on irs tables, george's life expectancy is 100 months. how much of the first $55 payment will george include in his gross income?
Of the first $55 payment George will include in his gross income#35.
Amount to be included in gross income from the first $55 payment = $55 - ($2,000 / 100)
= $55 - $20
= $35
What is Gross income?
Gross income is the total of all incomes, salaries, profits, interest payments, rents, and other kinds of income for families and people before any deductions or taxes. It differs from net income, which is calculated as gross income less any applicable taxes and other deductions.
How can I determine my gross income?
As an alternative, you can figure out your gross income by multiplying either your monthly take-home pay before taxes or the number of hours you'll work in a month by your hourly wage rate.
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delivery cycle time is an example of which performance measure category? multiple choice internal business processes. customer. financial. learning and growth.
An example of an internal company process is delivery cycle time. Thus, the right choice is internal business processes.
What are internal business processes?A business process, business technique, or business function is a set of connected, organized actions or tasks performed by people or equipment in a defined sequence that results in the provision of a service or product to a specific client or customers. An internal process is a sort of business process that is carried out by companies without the influence or participation of external business partners. Internal processes are a component of the balanced scorecard approach, which is a performance indicator that can be used by a company to identify areas for development.
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A corporation issued 6,400 shares of $10 par value common stock in exchange for some land with a market value of $98,000. The entry to record this exchange is:
A. Debit Land $98,000; credit Common Stock $64,000; credit Paid-In Capital in Excess of Par Value, Common Stock $34,000.
B. Debit Land $98,000; credit Common Stock $98,000.
C. Debit Land $64,000; credit Common Stock $64,000.
D. Debit Common Stock $64,000; debit Paid-In Capital in Excess of Par Value, Common Stock $34,000; credit Land $98,000.
E. Debit Common Stock $98,000; credit Land $98,000.
Option A is correct. The entry to record this exchange is Debit Land $98,000; credit Common Stock $64,000; credit Paid-In Capital in Excess of Par Value, Common Stock $34,000.
The amount of received par value is credited to the common stock account. In this case, $100,000 in proceeds (100,000 shares issued at par value of $1 each) were received by the corporation. The excess funds collected over par value are also credited to the Additional Paid-In Capital account by the business.
A company's stock may have a par value or have no par value. Both of these categories are essentially historical oddities that have no bearing on the market price of the stock.
The stated price per share is known as the par value or face value. Before they were replaced by more modern electronic stock certificates, this price was printed on paper stock certificates. The company's certificates were issued as no-par value stocks if it did not set a par value.
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product owner wants advice from the scrum master about estimating work in scrum. what guidance should a scrum master give
The product owner wants advice from the scrum master about estimating work in the scrum. "Product Backlog items must be estimated in story points." is good advice from a scrum master
What is a scrum master?Generally, The scrum master is responsible for assisting the team in improving and standardizing the procedures that they use to accomplish their objectives.
They do it in the capacity of a team member or collaborator, rather than, ideally, as someone in charge of the situation.
The most effective scrum teams are self-organizing, and as a result, they do not respond well to supervision from on high.
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CQ not found
a machine with a cost of $146,000, accumulated depreciation of $93,000, and current year depreciation expense of $21,000 is sold for $46,400 cash. the amount that should be reported as a source of cash under cash flows from investing activities is:
The amount that should be reported as a source of cash under cash flows from investing activities is $46,400. It can be calculated from the sold cash.
Cash can be meant as a value or price that is paid directly. Sometimes it also contain the number of assets that can be easily converted into cash immediately, as reported by a corporation. From the scenario we were informed that a cost of machine is $146,000, current year depreciation expense of $21,000 that is sold for $46,400 cash.
Cash by sale of Equipment is = sold cash = $46,400
Hence, we can say that the value that should be report as a source of the cash under cash flow by investing activities is $46,400.
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the common stock of sterling co. has an expected return of 14.7 percent and a beta of 1.3. the expected return on the market is 12.0 percent. what is the risk-free rate?
The risk-free rate is 3%. A market risk premium in finance and economic is used to measure how much the level of risk.
A risk premium means a measure of excess return that is used by an individual to compensate being subjected to an improved degree of risk. A risk premium is the common definition being the expected risky return less the risk-free return.
To find the amount of risk free rate, we can calculate it use this formula:
ER = rf + β (rm - rf)
Where,
ER = Expected Return = 14.7% = 0.147
rf = Risk free rate
β = beta = 1.3
rm = Return market = 12% = 0.12
Hence,
0.147 = rf + 1.3 (0.12 - rf)
0.147 = rf + 0.156 - 1.3rf
0.147 - 0.156 = -0.3 rf
-0.009 = -0.3 rf
rf = 0.03
Thus, the risk-free rate is 3%.
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customer relationship management is the art and science of group of answer choices management discipline.
The art and science of positioning customers to increase an organization's profitability is known as customer relationship management.
How profitable is customer relationship management?
A business strategy known as customer relationship management (CRM) promotes customer satisfaction and loyalty while simultaneously optimizing revenue and profitability.Strategy is made possible by CRM technologies, as is the identification and management of in-person and virtual customer relationships.
What does Customer Relationship Management (CRM) entail?
A technology for managing all of your company's interactions with customers and potential customers is customer relationship management (CRM).The objective is clear:Enhance business connections.A CRM system aids businesses in enhancing profitability, streamlining procedures, and maintaining customer contact.
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The teachers union has been negotiating with the school board on behalf of all the teachers for a 4% pay increase and two additional sick-days each year. The teachers union is in the process of ____. collective bargaining
The teachers union has been negotiating with the school board on behalf of all the teachers for a 4% pay increase and two additional sick days each year. The teachers union is in the process of collective bargaining
Collective bargaining refers back to the official process through which change unions negotiate with employers on behalf of their contributors in respect of employees' terms and situations of employment. An example of collective bargaining can be approximately a pay boom or an alternate in running hours.
The time period "collective bargaining" became first utilized in 1891 by Beatrice Webb, a founder of the sector of industrial members of the family in Britain. It refers to the type of collective negotiations and agreements that had existed for the reason of the rise of change unions at some point in the 18th century.
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in which of the following situations would a monte carlo simulation be used by a project manager? more than one answer may be selected.
A Monte Carlo simulation is a model used to predict the probability of a variety of outcomes when the potential for random variables is present. Monte Carlo simulations help to explain the impact of risk and uncertainty in prediction and forecasting models.
The Monte Carlo simulation is a mathematical approach that permits you to account for risks and assist you are making records-driven choices. It is based totally on historic data that is run via many random simulations to project the feasible final results of destiny initiatives underneath similar situations.
Conditions (along with first-rate, worst, or maximum in all likelihood cases) for each input variable are chosen and the consequences are recorded. by contrast, Monte Carlo simulations pattern from a possibility distribution for each variable to supply loads or heaps of feasible results.
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which market structure best describes (a) airplane manufacturing, (b) electricians in a small town, (c) farms that grow tomatoes, and (d) cable television in a city? why? part 2 airline manufacturing is part 3
Due to the small number of airline manufacturers, the market structure has an oligopoly nature. Due to the homogeneity of electrical work, it is completely competitive.
What types of market structures are examples?Market structure is the process by which different industries are grouped and distinguished based on the level and nature of the rivalry they experience for services and goods. The four most typical market configurations are oligopoly, monopoly, perfect competition, and monopolistic competition.
Which type of market organisation is ideal?In an ideal market structure, there are no transaction costs and both producers and consumers have complete and symmetrical information. Many producers and buyers are competing with one another in this kind of circumstance.
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1. the length of time for which a business summarizes its financial information and reports its financial performance. (p. 159)
the duration during which a business reports its financial results and summarizes its financial data. (P. 159), 2. Every period of time that includes.
What does a business consist of?A business is an organization or enterprising body that engages in commercial, commercial, and professional activities. Yes, companies can be either for-profit businesses or nonprofit organizations. Among the various business structures are partnerships, companies, limited liability companies, and sole proprietorships.
Which type of business is most prevalent?The four main business structures are sole proprietorships, partnerships, limited liability companies (LLC), and corporations. Before launching a company, founders should carefully consider the corporate structure that is best suited for their venture.
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adaptive expectations will speed up the adjustment process that takes place when an economy operates above or below full employment. group of answer choices true false
This statement is false.
An conjectured process by which people construct their expectations about what will happen in the future based on what has already occurred is known as adaptive expectations in the field of economics.
It is a theoretical idea that has to do with creating expectancies for the future based on experiences and things that have happened recently.
People will anticipate higher inflation in the current year, for instance, if it was higher in the recent past.
Adaptive expectations actually make things go more slowly. Looking backward and analyzing previous economic behavior is necessary when thinking adaptively about the economy. The process of coming to conclusions and adjusting will move slowly.
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elizabeth wants to get a mortgage for her new vacation home. she pays $125,000 for the condo and has an 8% interest rate for a 10-year term. under the terms of the mortgage, elizabeth pays interest only until the final payment when the principal is paid off. what type of loan is this?
The simple interest fot the mortage is 100,000.
Simple interest is calculated by using multiplying the each day hobby charge with the aid of the predominant, by means of the quantity of days that elapse between payments. simple interest advantages purchasers who pay their loans on time or early every month. auto loans and quick-time period private loans are generally easy interest loans.
To calculate easy interest, multiply the fundamental amount by using the interest fee and the time. The formulation written out is "simple hobby = fundamental x interest rate x Time." This equation is the most effective manner of calculating interes
Calculation:-
amount = $125000
rate of interest = 8%
time = 10 years
SI = PRT/100
= 125000 × 8 × 10/100
= 100,000
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internet and digital technologies have cut out which element of standard product channels? group of answer choices manufacturers wholesalers retailers consumers
Internet and digital technologies have cut out retailers element of standard product channels.
Retail refers to the practice of purchasers purchasing goods and selling them directly to consumers, as opposed to suppliers or wholesalers. They buy products from wholesalers and sell limited quantities of them to final clients.
A reputable illustration of a traditional retailer is Best Buy. It pays full price for products from producers like Sony and Whirlpool and then sells them to customers for more money. Most of the things that Best Buy sells aren't made by the company.
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sarah has been asked to take a couple of minutes to summarize for her subordinates the new safety policies adopted by the board of directors. sarah's presentation is called a(n)
Sarah has been asked to take a couple of minutes to summarize for her subordinates , sarah's presentation is called a(n) briefing
A creative brief is a document that creative professionals and agencies use to produce creative results. Visual design, text, advertising, websites and more. Documents are typically created by the client and approved by creative her team of designers, writers, and project managers.
What is the most important part of the briefing?Please describe your goal. This is probably the most important part of the briefing, and it's important to think through your strategy and goals before starting your project. Why do we need this project? what are your wishes?
Benefits of team meetings :Timely face-to-face communication that prevents rumors and gossip from gaining credibility. Good Two-Way Communication - It's important not only to keep people informed, but also to listen and respond to their questions and concerns.
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mary graham has worked as a real estate agent for piedmont properties for 15 years. her annual income is approximately $100,000 per year. mary is considering establishing her own real estate agency. she expects to generate revenues during the first year of $2 million. salaries paid to her employees are expected to total $1.50 million. operating expenses (e.g., rent, supplies, utility services) are expected to total $250,000. to begin the business, mary must borrow $300,000 from her bank at an interest rate of 15%. equipment will cost mary $50,000. at the end of one year, the value of this equipment will be $30,000, even though the depreciation expense for tax purposes is only $5,000 during the first year.
The pre-tax accounting profit is $170,000. The pre-tax economic profit is $55,000 and the actual depreciation is $20,000.
What does the accounting term depreciation mean?A non-cash business expense called depreciation is assessed throughout the time that an asset is valuable to your company. By removing the cost of using up a portion of an asset's worth from taxable revenue, every organization can benefit from depreciation.
Which assets are subject to depreciation?Machines, automobiles, office buildings, buildings you rent out for revenue (both residential and commercial property), and other equipment, such as computers and other technologies, are all examples of depreciable property.
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the previous statement for your credit card had a balance of $560. you make purchases of $150 and make a payment of $50. the credit card has an apr of 21%. what is the finance charge for this month?
If the previous statement for your credit card had a balance of $560. you make purchases of $150 and make a payment of $50. the credit card has an apr of 21%. The finance charge for this month is: $11.55.
How to find the finance charge?Using this formula to find the finance charge
Finance charge = APR / 12 x ( Previous balance - Payments + Purchases)
Where:
APR /12 = .21/12 = 0.0175
Previous balance = $560
Payment = $50
Purchases = $150
Let plug in the formula
Finance charge = 0.0175 x (560 - 50 + 150 )
Finance charge = 0.0175 x 660
Finance Charge = $11.55
Therefore the finance charge is $11.55.
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what is the total salesmix variance in terms of the contribution margin? (round intermediary calculations to two decimal places.)
Total sales mix variance in terms of the contribution margin
Budgeted sales mix
Standard = 2700/ (2700+700) = 0.79
Super = 700/ (2700+700) = 0.21
Total sales quantity Variance
= (Actual Sales-Budgeted) * budgeted sales mix * budgeted contribution Margin
Standard = [(2800+1400) -(2700+700)] *0.79*500
= 316,000
Super = [(2800+1400) -(2700+700)] *0.21*1070
= 179,760
Total = 316,000+179,760
= 495,760 Favorable
The discrepancy between a company's budgeted sales mix and its actual sales mix is known as the sales mix variance. The percentage of each product sold in relation to overall sales is known as the sales mix. Because some items have better profit margins than others, the mix of sales has an impact on overall business profitability. Each of the company's product lines is included in the variance in sales mix.
The sales mix contrasts a product's sales with overall sales.
The sales mix variance determines the profitability of a product or product line by comparing forecasted sales to actual sales.
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Cashmere Soap Corporation had the following items listed in its trial balance at 12/31/2021:
Currency and coins $ 590 Balance in checking account 2,500 Customer checks waiting to be deposited 1,400 Treasury bills, purchased on 11/1/2021,
mature on 4/30/2022 2,800 Marketable equity securities 9,900 Commercial paper, purchased on 11/1/2021,
mature on 1/30/2022 6,000 What amount will Cashmere Soap include in its year-end balance sheet as cash and cash equivalents?
A. 13,290
B. 7,290
C. 10,490
D. 23,190
Based on accounting principles, the content of the question, the amount Cashmere Soap will include in its year-end balance sheet as cash and cash equivalents is $10,490
What is a Year-End Balance Sheet?A year-end balance sheet is a term that is used to describe the summary of financial activities of a company that will show what assets the business owns and the liabilities that finance the assets.
Generally, the year-end balance sheet is often referred to as the business's statement of financial position which outlines the current assets and liabilities of the business.
In this case, to find the amount Cashmere Soap will include in its year-end balance sheet as cash and cash equivalents we have the following:
Particulars Amount ($)
Currency and coins 590
Add: Balance in checking account 2,500
Add: Customer checks waiting to be deposited $1,400
Add: Commercial paper, purchased on 11/1/2021, mature on 1/30/2022 $6,000
=> $590 + $2500 + $1,400 + $6,000 = $10,490
Hence, in this case, it is concluded that the correct answer is Cash and cash equipment =$10,490
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______ represents the degree to which employees are accepted and treated fairly by their organization.
Includement is a measure of how well a company accepts & treats its personnel.
What are the definition and significance of organization?The act of organizing or being organized, pronounced "rg-n." the style or condition of being organized, as in the way he presented his subject in a speech. an organization that is very disciplined.
Which 3 sorts of organizations are there?Functional, departmental, and matrix organizations are the three types of organizations that better represent the organizational structures currently used by the majority of businesses. Owners must weigh the benefits and drawbacks of each of these formats before picking which to use for their particular firm.
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In the bond market, the bond demanders are the ________ and the bond suppliers are the
In the bond market, the bond demanders are the lenders and the bond suppliers are the borrowers.
In the bond market, the bond demanders are the lenders and the bond suppliers are the. In the bond market, the bond demanders are the lenders and the bond suppliers are the borrowers.
The bond market is a financial marketplace in which participants can trouble new debt, called the number one marketplace, or purchase and sell debt securities, called the secondary market.that is normally within the form of bonds, but it can include notes, bills, and so forth for public and personal expenses.
The bond market refers broadly to the shopping for and promoting of diverse debt devices issued by means of a variety of entities. organizations and governments trouble bonds to raise debt capital to fund operations or are seeking increase opportunities. In go back, they promise to repay the original investment quantity, plus hobby.
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which strategy most helps your audience process the information listed on your slide presentation ?
A approach that will most effectively aid your audience in processing the information on your slide presentation is to minimize the quantity of information on any individual slide.
Presentation strategy: what is it?There are many more aspects to a plan. It's how you persuade your audience that your strategy is excellent so they'll support it. Consider the goal as the "why," and the techniques as the "what." The "how" is the approach.
What is the presentation's most crucial point?The start is the most important part of your presentation since it defines the overall tone. The audience's attention must be captured, usually in the first 15 seconds.
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the cape cod cotton candy company had the following information available regardinglast year's operations:sales (100,000 units) $200,000variable costs 100,000contribution margin 100,000fixed costs 50,000net income 50,000if sales were to increase by 200 units, what would be the effect on net income?
The cape cod cotton candy company had the following information available. The effect on net income will be $200.
Net income refers to the quantum an individual or business makes after abating costs, allowances and levies. In commerce, net income is what the business has left over after all charges, including payment and stipend, cost of goods or raw material and levies.
Calculating the problem:
Selling cost per unit = $ 200,000 ÷ $ 100,000
= 2
Variable cost per unit = $ 100,000 ÷ 100,000
= 1
sales = 100,200× 2 = 200 ,400
Variable cost = 100,200 × 1
= 100,200
Contribution margin = 100,200
Fixed cost = 50,000
Net income = 50,200
So , net increase is $ 200.
Generally, net income is synonymous with profit since it represents the final measure of profitability for a company. Net income is also appertained to as net profit since it represents the net quantum of profit remaining after all charges and costs are abated from profit.
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competitive firms that earn a loss in the short run should question 6 options: a) shut down if p < avc. b) raise their price. c) lower their output. d) all of the above are correct.
Competitive firms that earn a loss in the short run should shut down if P is less than average variable cost .
p < avc.
Option A is correct
What happens if a competitor closes suddenly?If a business cannot cover its fixed costs in the short term, it chooses to temporarily close when the price of its goods falls below its average variable cost. In the long run, if a company can cover both fixed and variable costs, companies will choose to exit if the price is below the average total cost.
Why would a perfectly competitive company shut down so quickly?If the market price faced by a perfectly competitive firm is below the average variable cost at its profit-maximizing output, the firm should cease operations immediately.
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erin has written a business plan that she will be sharing with other members of fbla across the country. she wants to make sure that she is listed as the author in the document. which feature should she use?
Erin has written a business plan that she will be sharing with other members of fbla across the country. she wants to make sure that she is listed as the author in the document. She should use Document Properties
How can I enlarge a single cell in a Word table independently of the other cells?
Click a cell in the desired column to resize it, then alter the width to a certain value. Click in the Table Column Width box under the Cell Size group on the Layout tab, then enter the desired values. Click on your table to automatically make the columns fit the contents.
Which of the subsequent methods is used to transfer data from one page to another?
The selected data is preserved in temporary storage in both circumstances; the copy command makes a duplicate of the selected data while the cut command removes it from its original spot (the clipboard). Anywhere a paste command is used, the copied material is added afterwards.
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for each item listed below, indicate the allocation terminolgy for the ite. use the following terms for your answer: amortization depreciation none of theser
An allocation is a quantity of something, specifically cash, that is given to a selected individual or used for a specific motive.
>Intangible belongings are AMORTISED
>natural sources are DEPLETED
>Tangible properties are DEPRECIATED.
requirements asked [incorrect ones]
>Trademark = Intangible assets = Amortisation.
>studies and improvement costs = None of these.
>gadget = Tangible asset = Depreciation
>Annual licensing prices = None of those.
>Land improvement = Depreciation [however, just ‘Land’ is not depreciated]
To allocate is to set aside a certain amount of money for a price. You normally listen to approximately the authorities allocating funds for education or the military, but you may in my view allocate some of your allowances to buying comedian books.
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On December 1, Hansen Co. borrows $100,000 cash from National Bank by signing a 90-day, 6% interest-bearing note. On December 31, Hansen will record an adjusting entry by debiting interest expense in the amount of ______.$4,500$500$1,500$6,000
Hansen will record an adjusting entry by debiting interest expense in the amount of $500
On December 31, Hansen will record an adjusting entry by debiting interest expense in the amount of
=$100,000*6%30days/360 days
$500
Interest is the fee you pay to borrow money or the cost you fee to lend cash. Interest is most often meditated as an annual percentage of the amount of a loan. This percentage is referred to as the hobby price on the loan.
The 3 styles of interest consist of simple (everyday) interest, accumulated interest, and compounding interest. when money is borrowed, normally through the method of a mortgage, the borrower is needed to pay the hobby agreed upon by way of the two events.
Fundamental interest approaches the fixed fee of hobby payable on the splendid stability of every loan on the relevant particular rate.
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which of the following customers or activities could be used for break-even analysis for a company providing educational services?
The activities could be utilized for break-even analysis for a business offering educational services based on the number of students each course.
What may a break-even study reveal to a company?Using a break-even analysis, a small firm can estimate when a new venture, product, or service will become profitable. It's a mathematical formula used to figure out how many goods or services you must sell to at least pay your manufacturing costs.
Where should the break-even point be?The break-even point is the point at which your small business experiences neither a profit nor a loss. It is reached when total costs and total revenues are equal. In other words, you've reached the point in production where a product's sales are equal to its production expenses.
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