Miller Toy Company manufactures a plastic swimming pool at its Westwood Plant. The plant has been experiencing problems as shown by its June contribution format income statement below: Flexible Budget Actual Sales (15,000 pools) $ 675,000 $ 675,000 Variable expenses: Variable cost of goods sold* 435,000 461,890 Variable selling expenses 20,000 20,000 Total variable expenses 455,000 481,890 Contribution margin 220,000 193,110 Fixed expenses: Manufacturing overhead 130,000 130,000 Selling and administrative 84,000 84,000 Total fixed expenses 214,000 214,000 Net operating income (loss) $ 6,000 $ (20,890 )
*Contains direct materials, direct labor, and variable manufacturing overhead.
Janet Dunn, who has just been appointed general manager of the Westwood Plant, has been given instructions to "get things under control." Upon reviewing the plant’s income statement, Ms. Dunn has concluded that the major problem lies in the variable cost of goods sold. She has been provided with the following standard cost per swimming pool:
Standard Quantity or Hours Standard Price
or Rate Standard Cost
Direct materials 3.0 pounds $ 5.00 per pound $ 15.00
Direct labor 0.8 hours $ 16.00 per hour 12.80
Variable manufacturing overhead 0.4 hours* $ 3.00 per hour 1.20
Total standard cost per unit $ 29.00
*Based on machine-hours.
During June, the plant produced 15,000 pools and incurred the following costs:
Purchased 60,000 pounds of materials at a cost of $4.95 per pound.
Used 49,200 pounds of materials in production. (Finished goods and work in process inventories are insignificant and can be ignored.)
Worked 11,800 direct labor-hours at a cost of $17.00 per hour.
Incurred variable manufacturing overhead cost totaling $18,290 for the month. A total of 5,900 machine-hours was recorded.
It is the company’s policy to close all variances to cost of goods sold on a monthly basis.
Required:
1. Compute the following variances for June:
a. Materials price and quantity variances.
b. Labor rate and efficiency variances.
c. Variable overhead rate and efficiency variances.
2. Summarize the variances that you computed in (1) above by showing the net overall favorable or unfavorable variance for the month.

Answers

Answer 1

Answer:

See below

Explanation:

1a. Material price and quantity variances

Material price variance = (Actual price - Standard price) × Actual quantity purchased

= ($4.95 - $5) × 60,000

= -$0.05 × 60,000

= $3,000 unfavorable

Materials quantity variance = (Actual quantity used - Standard quantity allowed) × Standard price

= (49,200 - 15,000 × 3.0) × $5

= (49,200 - 45,000) × $5

= (4,200) × $5

= $21,000 favorable

b. Labor rate and efficiency variances

Labor rate variance = (Actual rate - Standard rate) × Actual hours

= ($17 - $16) × 11,800

= $11,800 favorable

Labor efficiency variance = (Actual hours - Standard hours allowed) × Standard rate

= (11,800 - 15,000 × 0.8) × $16

= (11,800 - 12,000) × $16

= $3,200 Favorable

C. Variable overhead rate and efficiency variances

Variable overhead rate variance = (Actual rate - Standard rate) × Actual machine hours

= $18,290 - ($3 × 5,900)

= $18,290 - $17,700

= $590 unfavorable

Variable overhead efficiency variance =(Actual hours - Standard hours allowed) × Standard rate

= (5,900 - 15,000 × 0.4) × $3

= (5,900 - 6,000) × $3

= $300 favorable

2. Variances amounts

Material price variance

$3,000 U

Material quantity variance

$21,000 F

Labor rate variance

$11,800 F

Labor efficiency variance

$3,200 F

Variable overhead variance

$590 U

Variable overhead efficiency variance

$300 F

Net variance

$32,710 F

The net variance of all the variances for the month is $32,710 F

Answer 2

1. The variances of the Miller Toy Company are as follows:

Material price variance:

= (Actual purchases x Actual price) - (Actual purchases x Standard price)

= (60,000 x 4.95) - (60,000 x 5)

= $3,000 Favorable

Material quantity variance:

= (Actual quantity that was used - Standard quantity) x Standard price

= (49,200 - 45,000) x 5

= $21,000 Unfavorable

Labor rate variance:

= (Actual hours worked x Actual labor cost) - (Actual hours worked x Standard labor cost)

= (11,800 x 17) - (11,800 x 16)

= $11,800 Unfavorable

Labor efficiency variance:

= (Actual hours worked - Standard hours worked) x Standard labor cost

= (11,800 - 12,000) x 16

= $3,200 Favorable

Variable overhead rate variance :

= (Actual overhead rate - Standard) x Actual machine hours

= (3.10 - 3.00) x 5,900

= $590 Unfavorable

Variable Overhead efficiency variance

= (Actual machine hours - Standard machine hours) x Standard variable overhead rate

= (5,900 - 6,000) x 3

= $300 Favorable

2. Overall net variance:

= Material price variance + Material quantity + Labor rate + Labor efficiency + Variable overhead rate + Variable overhead efficiency

= 3,000 - 21,000 - 11,800 + 3,200 - 590 + 300

= 26,890 Unfavorable

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Related Questions

Flash City Inc. manufactures small flash drives and is considering raising the price by 75 cents a unit for the coming year. With a 75-cent price increase, demand is expected to fall by 7,000 units. Current Projected Demand 78,000 units 71,000 units Selling price $9.00 $9.75 Incremental cost per unit $6.80 $6.80 Would you recommend the 75-cent price increase

Answers

Answer:

Yes, reason been that operating profits increase

Explanation:

Calculation to determine whether

Incremental analysis you would recommend the 75-cent price

Current Projected

Incremental revenue $702,000 $692,250

(78,000 units*$9.00=$702,000)

(71,000*$9.75=$692,250)

Incremental cost -$537,200 -$482,800

(78,000 units*$6.80=$537,200)

(71,000*$6.80=$482,800)

Incremental Profit (loss) $164,800 $209,450

($702,000-537,200)

($692,250-$482,800)

Profit increase by($209,450 -$164,800)

Profit increase by= $44,650

Based on the above calculation I would recommend the 75-cent price increase reason been that operating profits increase.

If I buy options contracts for a year out is that profitable instead of day trading/swing trading? Because day trading or swing trading is usually hard to predict but we know when long-term good stocks are always going the upside and with the leverage, an option contract has it could make more than just buying shares. So Buying options contracts a year out is good or not?

Answers

Answer:

Active traders often group themselves into two camps: the day traders and the swing traders. Both seek to profit from short-term stock movements (versus long-term investments), but which trading strategy is the better one? Here are the pros and cons of day trading versus swing trading.

Who founded crypto currency in the world​

Answers

Answer:

☁︎Satoshi Nakamoto's☁︎

Explanation:

Two months later, a paper entitled 'Bitcoin: A Peer-to-Peer Electronic Cash System' was passed around a cryptography mailing list. The paper is the first instance of the mysterious figure, Satoshi Nakamoto's appearance on the web, and permanently links the name "Satoshi Nakamoto" to the cryptocurrency.

15. Consider a no-load mutual fund with $400 million in assets, 50 million in debt, and 15 million shares at the start of the year; and $500 million in assets, 40 million in debt, and 18 million shares at the end of the year. During the year investors have received income distributions of $0.50 per share, and capital gains distributions of $0.30 per share. Assuming that the fund carries no debt, and that the total expense ratio is 0.75%, what is the rate of return on the fund

Answers

Answer:

12.09%.

Explanation:

Calculation to determine the rate of return on the fund

First step is to calculate the beginning year NAV

Beginning year NAV = ($400 million assets - 50 million debt) / 15 million shares

Beginning year NAV = 23.33

Second step is to calculate the ending year NAV

Ending year NAV = ($500 million assets - (500*0.75% expense) - 40 million debt] / 18 million shares

Ending year NAV =[456.25/18 million shares]

Ending year NAV =25.35

Now let calculate the return using this formula

Return = (Ending NAV -beginning NAV + Capital gain + income) / Beginning NAV)

Let plug in the formula

Return = (25.35-23.33+0.30+0.50)/23.33

Return = 12.09%

Therefore the rate of return on the fund is 12.09%

The customer gives you two $100 bills, two $50 bills, and one $20 bill for a clothing purchase totaling $312.69. (this is for customer service)

Answers

Answer:

It is more than enough money

Explanation:

Find the amount to which $600 will grow under each of these conditions: 8% compounded annually for 3 years. Do not round intermediate calculations. Round your answer to the nearest cent. $ 8% compounded semiannually for 3 years. Do not round intermediate calculations. Round your answer to the nearest cent. $ 8% compounded quarterly for 3 years. Do not round intermediate calculations. Round your answer to the nearest cent. $ 8% compounded monthly for 3 years. Do not round intermediate calculations. Round your answer to the nearest cent. $ 8% compounded daily for 3 years. Assume 365-days in a year. Do not round intermediate calculations. Round your answer to the nearest cent.

Answers

Answer:

Future values:

a. $755.83

b. $759.19

c. $760.95

d. $762.14

e. $762.75

Explanation:

a) Data and Calculations:

Present value = $600

Conditions:

1. 8% compounded annually for 3 years:

N (# of periods) = 3

I/Y (Interest per year) = 8

PV (Present Value)  = $600

PMT (Periodic Payment) = $ 0

FV = $755.83

Total Interest = $155.83

2. 8% compounded semiannually for 3 years.

N (# of periods) = 6

I/Y (Interest per year) = 4

PV (Present Value)  = $600

PMT (Periodic Payment) = $ 0

FV = $759.19

Total Interest $159.19

3. 8% compounded quarterly for 3 years.

N (# of periods) = 12

I/Y (Interest per year) = 2

PV (Present Value)  = $600

PMT (Periodic Payment) = $ 0

FV = $760.95

Total Interest $160.95

4. 8% compounded monthly for 3 years.

N (# of periods) = 36

I/Y (Interest per year) = 0.66667%

PV (Present Value)  = $600

PMT (Periodic Payment) = $0

FV = $762.14

Total Interest = $162.14

5. 8% compounded daily for 3 years. Assume 365-days in a year.

N (# of periods) = 1,095

I/Y (Interest per year) = 0.02192%

PV (Present Value)  = $600

PMT (Periodic Payment) = $0

FV = $762.75

Total Interest $162.75

The following transactions took place for Smart Solutions Inc. 2017 a. July 1 Loaned $71,000 to an employee of the company and received back a one-year, 9 percent note. b. Dec. 31 Accrued interest on the note. 2018 c. July 1 Received interest on the note. (No interest has been recorded since December 31.) d. July 1 Received principal on the note. Required: Prepare the journal entries that Smart Solutions Inc. would record for the above transactions.

Answers

Answer:

Jul 1, 2017

Dr Notes receivable $71,000

Cr Cash $71,000

Dec 31, 2017

Dr Interest receivable $3,197

Cr Interest revenue $3,197

Jul 1, 2018

Dr Cash $6,390

Cr Interest receivable $3,197

Cr Interest revenue $3,197

Jul 1, 2018

Dr Cash $71,000

Cr Notes receivable $71,000

Explanation:

Preparation of the journal entries that Smart Solutions Inc. would record

Jul 1, 2017

Dr Notes receivable $71,000

Cr Cash $71,000

(Being To record given loan to employee and receipt a note)

Dec 31, 2017

Dr Interest receivable $3,197

(71000*9%*6/12)

Cr Interest revenue $3,197

(Being To record interest accrued)

Jul 1, 2018

Dr Cash $6,390

(3197+3197)

Cr Interest receivable $3,197

Cr Interest revenue $3,197

(71000*9%*6/12)

(Being To record receipt of the interest on maturity date)

Jul 1, 2018

Dr Cash $71,000

Cr Notes receivable $71,000

(Being To record receipt of the full principal)

Which one of the following is the reason that bonds may sell at a discount or premium?
A. The market yield rate fluctuated between the time the bond agreement was written and the date the bonds were actually issued to investors
B. Market conditions caused the coupon rate of interest to change between the time the bond agreement was written and the date the bonds were actually issued to investors
C. The bond issuer failed to consider the market yield rate when the bond agreement was created
D. The bond issuer adjusted the coupon rate to match that of other bond issues

Answers

Answer:

A. The market yield rate fluctuated between the time the bond agreement was written and the date the bonds were actually issued to investors

Explanation:

Interest rate changes and changes in the market price of outstanding bonds have an inverse relationship. If the market rate of interest is more than coupon rate than the bonds are sold at discount to match the market interest rate and if the coupon rate is more than market rate than bonds are sold at premium for match the market rate of interest.

Coupon rates one decided than there is no change in the life time of the bonds but market rate are always changing and because of this the bonds are sell at discount or premium.

Adams Manufacturing allocates overhead to production on the basis of direct labor costs. At the beginning of the year, Adams estimated total overhead of $433,200; materials of $418,000 and direct labor of $228,000. During the year Adams incurred $457,200 in materials costs, $451,600 in overhead costs and $232,000 in direct labor costs. Compute the amount of under- or overapplied overhead for the year.
a. $10,800 overapplied.
b. $18,400 overapplied.
c. $10,800 underapplied.
d. $18,400 underapplied.

Answers

Answer:

see below

Explanation:

Given that cost incurred = $457,200

Overhead

= $457,200 - $433,200

Acquired $70,000 cash from the issue of common stock. Purchased $61,000 of inventory on account. Received goods purchased in Event 2 FOB shipping point; freight cost of $1,870 paid in cash. Sold inventory on account that cost $51,000 for $97,000. Freight cost on the goods sold in Event 4 was $1,020. The goods were shipped FOB destination. Cash was paid for the freight cost. Customer in Event 4 returned $4,540 worth of goods that had a cost of $2,320. Collected $79,540 cash from accounts receivable. Paid $56,200 cash on accounts payable. Paid $3,020 for advertising expense. Paid $4,050 cash for insurance expense. Required a. Which of these events affect period (selling and administrative) costs? Which result in product costs? If neither, label the transaction NA. b. Record each event in a horizontal statements model. The first event is recorded as an example. (In the Cash Flow column, use OA to designate operating activity, IA for investment activity, FA for financing activity, NC for net change in cash, and NA to indicate the element is not affected by the event. Enter any decreases to account balances and cash outflows with a minus sign.)

Answers

Answer:

Net Income = $33,820

Assets = Liabilities + Stockholders' Equity = $108,620

Explanation:

Note: This question is not complete as the introductory paragraph and the numbering are omitted. The complete question is therefore provided before answering the question as follows:

The Pet Store experienced the following events for the Year 1 accounting period:

1. Acquired $70,000 cash from the issue of common stock.

2. Purchased $61,000 of inventory on account.

3. Received goods purchased in Event 2 FOB shipping point; freight cost of $1,870 paid in cash.

4. Sold inventory on account that cost $51,000 for $97,000.

5. Freight cost on the goods sold in Event 4 was $1,020. The goods were shipped FOB destination. Cash was paid for the freight cost.

6. Customer in Event 4 returned $4,540 worth of goods that had a cost of $2,320.

7. Collected $79,540 cash from accounts receivable.

8. Paid $56,200 cash on accounts payable.

9. Paid $3,020 for advertising expense.

10. Paid $4,050 cash for insurance expense.

Required:

a. Which of these events affect period (selling and administrative) costs? Which result in product costs? If neither, label the transaction NA.

b. Record each event in a horizontal statements model. The first event is recorded as an example. (In the Cash Flow column, use OA to designate operating activity, IA for investment activity, FA for financing activity, NC for net change in cash, and NA to indicate the element is not affected by the event. Enter any decreases to account balances and cash outflows with a minus sign.)

The explanation of the answer is now given as follows:

a. Which of these events affect period (selling and administrative) costs? Which result in product costs? If neither, label the transaction NA.

Period costs are costs that include selling and asministrative costs which are not related to cost of producing a product.

Product costs can be described as costs of creating or producing a product that is meant for sale to customers.

Therefore, we have:

Event         Cost  

  1 .              NA

  2.              Product costs

  3.              Product costs

  4.              NA

  5.              NA

  6.              NA

  7.              NA

  8.              NA

  9.              Period costs

 10.              Period costs

b. Record each event in a horizontal statements model. The first event is recorded as an example. (In the Cash Flow column, use OA to designate operating activity, IA for investment activity, FA for financing activity, NC for net change in cash, and NA to indicate the element is not affected by the event. Enter any decreases to account balances and cash outflows with a minus sign.)

Note: See the attache excel file for the horizontal statements.

In the attached excel file, Retained Earnings is equal to the balance of the Net Income which is equal to $33,820.

Under the horizontal statements in the attached excel, an evidence to show that Assets is equal to Liabilities Plus Stockholders' Equity. That is:

Assets = Liabilities + Stockholders' Equity = $108,620

Categorize each of the following items as an S-strength, W-weakness, O-opportunity, or T-threat. " WALMART SWOT ANALYSIS"
Established Name Brand
Low Prices-Low Cost Leadership
Unfair Employment Practices
Pressures Suppliers on Cost
Recession
Other big box retailers-Target
Small Towns
International Markets
Products Made in China
Product Safety
Large Purchases –Buy in Bulk
Internet Retailing
Customer Base
No Urban Locations
Health Care for Employees
Global Presence
Price Competition
Product Quality
Customer service
Distribution/Logistics System
One Stop Shop
In 15 Countries—not in Europe except for United Kingdom
Sam’s Club
Minimum Wage Laws
Rising Labor Costs in China
Healthcare Costs
12% Lower Grocery Prices
Litigation by employees
Target Superior Merchandising Capability
Community Resistance
Home Delivery of Goods
Growth of Aldi Food Chain-Europe/North America
Poor Working Conditions
Dollar stores
Online Retailers

Answers

Answer:

Established Name Brand - S - Brings in more customers

Low Prices(Low Cost Leadership ) - S - Retaining customers

Unfair Employment Practices - T - Negatively affects the brand image

Pressures Suppliers on Cost - S - Have bargaining power on suppliers

Recession - T - Can bring down customer spending

Other big box retailers(Target) - T - Competition

Small Towns - O - Not many players

International Markets - O  - Growth prospects

Products Made in China - O - Lower prices

Product Safety - S - Retaining customers

Large Purchases (Buy in Bulk) - S - Cost savings

Internet Retailing - O - New growth opportunity

Customer Base - S - Large customer base

No Urban Locations - O - Opportunity to expand

Health Care for Employees - S - Employee satisfaction

Global Presence - S - Large customer base

Price Competition - O - Best in industry

Product Quality  - Retaining customers

Customer service- S - Retaining customers

Distribution/Logistics System - S - Lower costs

One Stop Shop  - S - Retaining customers

In 15 Countries—not in Europe except for United Kingdom  - Opportunity to grow in Europe

Sam’s Club - O - Customer loyalty

Minimum Wage Laws - T - Higher costs

Rising Labor Costs in China - T - Higher costs

Healthcare Costs - T - Higher costs

12% Lower Grocery Prices - S - Cost leadership

Litigation by employees - T - Negatively affects the brand image

Target Superior Merchandising Capability - O - Competition

Community Resistance - T - Negatively affects the brand image

Home Delivery of Goods - O - Growth prospects

Growth of Aldi Food Chain-Europe/North America - T - Competition

Poor Working Conditions - T - Negatively affects the brand image

Dollar stores - T - Competition

Online Retailers  - T - Competition

Suppose recent regulatory reforms relating to credit rating agencies are perceived to improve the reliability and accuracy of credit ratings of corporate bonds. Imagine further that you manage a corporation interested in issuing new bonds, in addition to past issues by the firm that already trade in the market. Identify one way in which your firm might lose and one way in which it might gain from these regulatory reforms. Explain.

Answers

Answer:

If the new reforms bring increase confidence of the investors then the company will have to incur lower borrowing costs as the investor will be available and vice versa.

Explanation:

Suppose that previously our company's credit rating was overrated. Due to recent regulatory reforms, my company achieved a lower credit rating and hence the investor confidence in our company dropped significantly. Now the investor is not interested to invest in my company and to urge them to invest in the company, they will be offered higher interest. If the reforms are going to impact our credit rating adversely then the borrowing cost will increase and vice versa.

Furthermore, Core Principle 3 says that the decsion making of the investor is based on the information that is readily available to him. This means if the reforms increase the access of the borrower through improved credit rating then it will be favourable for the company in terms of lower borrowing costs. If the reforms decrease the access of the borrower through depreciating credit rating then it will adversely affect the company in terms of lower borrowing costs and lower investment access.

Abby and Jason are building a new house. They obtained a construction loan of $100,000, which will be rolled over into a conventional 20-year mortgage when the house is complete in 14 months. Simple interest rate of 0.5% per month will be charged on the construction loan. The 20-year mortgage will carry a 6% interest rate with monthly payments (so, it is compounded monthly). What is the monthly payment that Abby and Jason will make

Answers

Answer:

Abby and Jason

The monthly mortgage payment that Abby and Jason will make is:

= $766.58.

Explanation:

a) Data and Calculations:

Construction loan = $100,000

Period of construction = 14 months

Simple interest rate = 0.5% per month

Principal amount after 14 months = $ 107,000 ($100,000 * 0.5% * 14)

Mortgage loan = $107,000

Mortgage period = 20 years

Interest rate = 6% compounded monthly

Terms of payment = monthly

From an online financial calculator, the monthly payment for the mortgage will be:

Monthly Pay = $766.58

                                         Monthly    Total

Mortgage Payment         $766.58   $183,979.50  

Total of 240 Mortgage Payments = $183,979.50

Total Interest = $76,979.50

Mortgage Payoff Date Mar. 2041 if the mortgage commenced on March 1, 2021.

For each of the following situations, decide whether the unemployment that occurs is a result of cyclical, frictional, or structural changes.
Items (7 items) (Drag and drop into the appropriate area below)
A new college graduate takes three months to find his first job.
Two hundred automobile workers lose their jobs as a result of a permanent reduction in the demand for automobiles.
Large numbers of workers lose their jobs as the economy goes into a downturn.
A financial analyst quits her current job to look for a better one

Answers

Answer:

frictional

structural changes.

Cyclical

frictional

Explanation:

Structural unemployment is an unemployment that occurs as a result of changes in the economy. These changes can be as a result of changes in technology, polices or competition . Structural unemployment tends to be permanent.  

Frictional unemployment is the period of time a person is unemployed from the time he leaves his current job and the time he gets another job.  

Cyclical unemployment occurs as a result of fluctuations in the economy. In a downturn unemployment is high and in a boom, unemployment is low.

Using data spanning 2002-2013 from the ACFE Report to the Nations on Occupational Fraud and Abuse, and made available through the Institute for Fraud Prevention (IFP), the authors examined private company FRF cases in comparison to those at public companies and found several key differences. These included the observation that a stronger antifraud environment in public companies appears to lead public company FRF perpetrators to use ____________ perhaps to make the fraud less obvious, rather than other fraud schemes such as fictitious revenues.

Answers

Answer:

Skimming Scheme

Explanation:

Skimming scheme is a fraudulent activity which involves taking cash from daily receipts. The total cash is reported lower and the excess of cash is withdrawn by fraudster. This fraud is difficult to catch red handed. The daily cash reporting should be segregated between two or more employees in order to control this fraud.

define hedge fund economics.​

Answers

Answer:

Hedge fund are financial partnerships that use pooled funds and employ different strategies to earn active returns for thier investors.. Hedge fund include long-short equity, market neutral, volatility arbitrage and merger arbitrage. They are generally only accessible to accredited investors

Lyon Manufacturing Company produces products A, B, C, and D through a joint process. The joint costs amount to $100,000. Product Units Produced Sales Value at Split-Off Additional Costs of Processing Sales Value After Processing A 1,500 $10,000 $2,500 $15,000 B 2,500 $30,000 $3,000 $35,000 C 2,000 $20,000 $4,000 $25,000 D 3,000 $40,000 $6,000 $45,000 If B is processed further, profits will: Group of answer choices

Answers

Answer:

Increase by $2,000.

Explanation:

Calculation to determine what the profit will be if B is processed further,

First step is to calculate the Inremental Revenue

Inremental Revenue,=

$35,000 - $30,000

Inremental Revenue = $5,000

Now let calculate B profit if processed further

Using this formula

B profit if processed further=Inremental Revenue- Incremental Cost

Let plug in the formula

B profit if processed further=$5,000-$3,000

B profit if processed further= $2,000 Increase

Therefore If B is processed further, profits will Increase by $2,000.

Lang Warehouses borrowed $196,401 from a bank and signed a note requiring 7 annual payments of $33,942 beginning one year from the date of the agreement. (FV of $1, PV of $1, FVA of $1, PVA of $1, FVAD of $1 and PVAD of $1) (Use appropriate factor(s) from the tables provided.) Required: Determine the interest rate implicit in this agreement. (Do not round intermediate calculations. Round interest rate to 1 decimal place.)

Answers

Answer:

5%

Explanation:

Internal rate of return is the discount rate that equates the after-tax cash flows from an investment to the amount invested

IRR can be calculated with a financial calculator  

The interest rate implicit in the agreement can be determined by finding the internal rate of return.

Cash flow in year 0 =  $-196,401

Cash flow each year from year 1 to 7 = $33,942

IRR = 5%

To find the IRR using a financial calculator:

1. Input the cash flow values by pressing the CF button. After inputting the value, press enter and the arrow facing a downward direction.

2. After inputting all the cash flows, press the IRR button and then press the compute button.  

Suppose two workers could be hired, F and G, and they take the same time to complete tasks as the current five workers. F and G can be assigned to work on the same pair of tasks as one of the current workers. For example, F could be assigned tasks T1 and T2 (just like worker A) while G is assigned T5 and T6 (just like worker C). They cannot be assigned tasks that are currently assigned to two workers. For example, F cannot be assigned to tasks T2 and T3 (because they are currently being done by workers A and B). What is the capacity of this process with workers F and G included ( toothbrushes per minute)?

Answers

Answer:

Explanation:

The missing table is attached below.

Recall that:

The capacity of the interaction is controlled by the capacity of the bottleneck workers.

The extra resources accessible ought to be added to workers with the most noteworthy preparing times.  

For this situation, they are Worker A and Worker E.  

Summing up of resources halves the handling times for Worker A and E.

SO;

Worker    Old time(sec)    New time (sec)   Capacity  

A                65                       32.5                     1.85

B                 35                       35                        1.71

C                 25                       25                        2.40

D                 30                       30                        2.00

E                  60                       30                       2.00

Along these lines, the new capacity of the framework is characterized by new bottleneck B.  

So the capacity of the cycle is 60/35 = 1.71 toothbrush per each minute

Brian has a job. The first place he should look for health care coverage is because the costs will probably be the for the generous terms and coverage. Darnell does not have a job. He is a member of the alumni association of his alma mater. Darnell will probably find better coverage for a lower cost through plans offered by because plans spread the costs and risks among more people than plans do. To begin their research, Brian and Darnell should look at in order to .

Answers

Answer:

the company he works for
lowest
most
his alumni association
group
individual
indemnity and managed care plans
be thorough

Explanation:

Shen has a job. The first place he should look for health care coverage is his employer because the costs will probably be the most affordable for the generous terms and coverage. Yakov does not have a job. He is a member of the alumni association of his alma mater. Yakov will probably find better coverage for a lower cost through plans offered by health insurance exchanges because these plans spread the costs and risks among more people than individual plans do. To begin their research, Shen and Yakov should look at the websites of health insurance providers in order to compare different plans, costs, and coverage options.

In their pursuit of health care coverage, Shen and Yakov have distinct options based on their employment status. With a job, Shen's best initial choice lies with his employer-provided health insurance, likely offering affordable premiums and comprehensive coverage. Conversely, Yakov's absence of employment leads him to explore health insurance exchanges

As an alumnus, he may access plans with better coverage at lower costs since these plans distribute expenses and risks across a larger pool of individuals. Both should commence their research by reviewing the official websites of local health insurance providers, where they can compare various plans to make informed decisions that align with their specific needs and financial capabilities.

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------------The given question is incomplete, the complete question is:

"FILL IN THE BLANK WITH THE CORRECT WORDS:

Shen has a job. The first place he should look for health care coverage is _____ because the costs will probably be the ______ for the generous terms and coverage. Yakov does not have a job. He is a member of the alumni association of his alma mater. Yakov will probably find better coverage for a lower cost through plans offered by ________ because ________ plans spread the costs and risks among more people than _______ plans do. To begin their research, Shen and Yakov should look at _______ in order to _____________."---------------

During Compute the number of equivalent units with respect to both materials and conversion respectively for March using the weighted-average method. Multiple Choice, the production department of a process operations system completed and transferred to finished goods 20,000 units that were in process at the beginning of March and 100,000 units that were started and completed in March. March's beginning inventory units were 100% complete with respect to materials and 54% complete with respect to conversion. At the end of March, 29,000 additional units were in process in the production department and were 100% complete with respect to materials and 29% complete with respect to conversion. Compute the number of equivalent units with respect to both materials and conversion respectively for March using the weighted-average method.

Answers

Answer:

Computing the equivalent units using the weighted-average method:

                                    Materials       Conversion

Total equivalent units    129,000          108,410

Explanation:

a) Data and Calculations:

Beginning inventory = 20,000 units

Degree of completion (Materials 100%, Conversion 54%)

Units started and completed in March = 100,000

Units transferred out = 120,000

Ending inventory = 29,000 units

Degree of completion (Materials 100%, Conversion 29%)

Total equivalent units             Materials                  Conversion

Units started & completed     100,000 (100%)       100,000 (100%)

Units in Ending Inventory        29,000 (100%)            8,410 (29%)  

Total equivalent units            129,000                     108,410

b) In computing the equivalent units of production, the weighted-average method takes into account the units started and completed within the period and the ending work in process.  This is unlike the FIFO method, which considers the units completed in the beginning work-in-process during the current period, the units started and completed, and the ending work-in-process inventory based on their various degrees of completion.

What term is used for the extent to which an individual within an organization displays different behaviors in different situations?

Answers

Answer: distinctiveness

Explanation:

The options to the question include:

A. Continuity

B. Integrity

C. stability

D. flexibility

E. distinctiveness

The term that is used for the extent to which an individual within an organization displays different behaviors in different situations is refered to as distinctiveness.

Distinctiveness is the quality that one possesses which makes one standout and different from others. It allows the individual to be easily recognized due to the different behaviors displayed.

Suppose this information is available for PepsiCo, Inc. for 2020, 2021, and 2022. (in millions) 2020 2021 2022 Beginning inventory $1,900 $2,200 $2,400 Ending inventory 2,200 2,400 2,500 Cost of goods sold 18,040 20,010 19,600 Sales revenue 41,000 42,300 42,240 (a) Calculate the inventory turnover for 2020, 2021, and 2022. (Round inventory turnover to 1 decimal place, e.g. 5.1.) 2020 2021 2022 Inventory turnover enter an inventory turnoverenter an inventory turnover times

Answers

Answer:

oki

Explanation:

2020

Beginning inventory $1,900
Ending inventory $2,200
Cost of goods sold $18,040
Sales revenue $41,000

To find inventory turnover it’s cost of goods sold divided average inventory

$18040/($1900 + $2,200)/2
$18040/ $2050
= 8.8

Trust you can now do 2021 and 2022

Please help!
Note that common contexts are listed toward the top, and less common contexts are listed toward the bottom. According to O*NET, what are common work contexts for Film and Video Editors? Check all that apply.

(1) extremely bright or inadequate lighting
(2) spend time sitting
(3) exposed to disease or infections
(4) indoors, environmentally controlled
(5) face-to-face discussions
(6) deal with physically aggressive people

Answers

Answer:

BCD is wrong on Edge 2021.| The real Answer is BDE... (Edit)

Explanation:

Using resources from comments on the anwser above (or below) and the bad rating meant that is was wrong. And was also wrong for me.

The REAL ANWSER IS BDE..

Your welcome, have a nice day!

5/28/2021

Partnership records show the following capital balances at the date of Hopkin's withdrawal: M. Hammel, $80,000; D. Hopkins, $210,000; and P. Houghton, $100,000. The three partners share income and loss equally. On December 31, Hopkins withdraws and agrees to take $230,000 cash in settlement of her capital balance. Prepare the December 31 journal entry for the partnership. Prepare the December 31 journal entry for the partnership.

Answers

Answer:

Dr D. Hopkins, Capital 210,000

Cr P. Houghton, Capital 10,000

Cr M. Hammel, Capital 10,000

Cr Cash 230,000

Explanation:

Preparation of the December 31 journal entry for the partnership.

Based on the information given the December 31 journal entry for the partnership will be :

Dr D. Hopkins, Capital 210,000

Cr P. Houghton, Capital 10,000

(100,000-80,000/2)

Cr M. Hammel, Capital 10,000

(100,000-80,000/2)

Cr Cash 230,000

which of the following qualities that will help you succeed in the work place

Answers

Answer:

1. Leadership Skills you have to know how to take charge of something going on.

2. Oraganizing being organized is important becuase it shows the people around you that you have everything in order.

3. verbal communications Knowing how to speak to co- workers and coustumers you have to be clear so you can have good coustumer service.

4. Listening skills are very important that's  how you understand the coustumers.

Explanation:

Leadership skills
Being able to listen to those around
Organization skills

An example of two way communication

Answers

Answer:

Radio, telephone, and computer-aided dispatch systems etc.

Explanation:

Hope it helps,

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Thank you

Fragmental Co. leased a portion of its store to another company for eight months beginning on October 1, at a monthly rate of $1,125. Fragmental collected the entire $9,000 cash on October 1 and recorded it as unearned revenue. Assuming adjusting entries are only made at year-end, the adjusting entry made by Fragmental Co. on December 31 would be:

Answers

Answer:

Debit unearned rent for $3,375

........Credit rent revenue for $3,375

Explanation:

The adjusting entry made by Fragmental Co. on December 31 is calculated as;

Number of months from October 1st to December 31st = 3 months

Rent revenue earned for 3 months = $1,125 × 3 = $3,375

Therefore, the adjusting entry would be;

Debit unearned rent for $3,375

..........Credit rent revenue for $3,375

The adjusting entry made by Fragmental Co. on December 31 would be a debit to Unearned Rent and a credit to Rent Revenue for $3,450. The correct option is d.

$3,450 in unearned rent a/c Dr.

$3,450 in rent revenue.

Unearned rent is deducted because it is the company's liability. The value of unearned rent is reduced due to the company's adjustment of unearned rent into rent income, and a fall in the value of unearned rent is always debited because it is a liability.

Rent revenue is credited since it is a company revenue/gain, and all company revenue/gains are always recognised in the books of accounts.

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The question is incomplete, but the complete question most probably was:

Fragmental Co. leased a portion of its store to another company for eight months beginning on October 1, at a monthly rate of $1,150. Fragmental collected the entire $9,200 cash on October 1 and recorded it as unearned revenue. Assuming adjusting entries are only made at year-end, the adjusting entry made by Fragmental Co. on December 31 would be:

Multiple Choice

a)A debit to Rent Revenue and a credit to Cash for $3,450.

b)A debit to Rent Revenue and a credit to Unearned Rent for $3,450.

c)A debit to Cash and a credit to Rent Revenue for $9,200.

d)A debit to Unearned Rent and a credit to Rent Revenue for $3,450.

e)A debit to Unearned Rent and a credit to Rent Revenue for $5,750

The Converting Department of Hopkinsville Company had 640 units in work in process at the beginning of the period, which were 70% complete. During the period, 13,600 units were completed and transferred to the Packing Department. There were 720 units in process at the end of the period, which were 25% complete. Direct materials are placed into the process at the beginning of production.
Determine the number of equivalent units of production with respect to direct materials and conversion costs. If an amount is zero, enter in "0".
Hopkinsville Company
Number of Equivalent Units of Production
Whole Units Direct Materials Equivalent Units Conversion Equivalent Units
Inventory in process, beginning
Started and completed
Transferred to Packing Department
Inventory in process, ending
Total

Answers

Answer:

Whole units 14,320

Direct materials equivalent units 13,680

Conversion costs equivalent units 13,332

Explanation:

Calculation to Determine the number of equivalent units of production with respect to direct materials and conversion costs.

Hopkinsville Company Number of Equivalent Units of Production

WHOLE UNITS

Inventory in process, beginning 640

Started and completed 12,960

(13,600-640)

Transferred to Packing Department 13,600

(640+12,960)

Inventory in Process ending 720

Total 14,320

(13,600+720)

DIRECT MATERIALS EQUIVALENT UNITS

Inventory in process, beginning 0

Started and completed 12,960

(13,600-640)

Transferred to Packing Department 12,960

Inventory in Process ending 720

Total 13,680

(12,960+720)

CONVERSION EQUIVALENT UNITS

Inventory in process, beginning 192

[640-(640*70%)]

Started and completed 12,960

(13,600-640)

Transferred to Packing Department 13,152

(192+12,960)

Inventory in Process ending 180

(720*25%)

Total 13,332

(13,152+180)

Indirect: Computing cash from operations LO P2
MOSS COMPANY Selected Balance Sheet Information December 31, 2019 and 2018 2019 2018 Current assets Cash $ 89,650 $ 31,800 Accounts receivable 30,000 42,000 Inventory 65,000 55,100 Current liabilities Accounts payable 40,400 30,700 Income taxes payable 2,550 3,200 MOSS COMPANY Income Statement For Year Ended December 31, 2019 Sales $ 534,000 Cost of goods sold 351,600 Gross profit 182,400 Operating expenses Depreciation expense $ 46,000 Other expenses 127,000 173,000 Income before taxes 9,400 Income taxes expense 5,900 Net income $ 3,500 Use the information above to calculate cash flows from operating activities using the indirect method. (Amounts to be deducted should be indicated by a minus sign.)

Answers

Answer: $60,650

Explanation:

Operating cashflows by indirect method:

Net Income                                                                                   $3,500

Add:  

Depreciation                                                         $46,000

Decrease in Accounts Receivable                      $12,000

Increase in Accounts Payable                             $ 9,700            $67,700

Less:

Increase in inventory                                          ($9,900)

Decrease in Tax payable                                    ($650)               ($10,550)

Total                                                                                               $60,650

Decrease in accounts receivable = 42,000 - 30,000 = $12,000

Increase in Acc. Payable = 40,400 - 30,700 = $9,700

Increase in inventory = 65,000 - 55,100 = $9,900

Decrease in Tax payable = 3,200 - 2,550 = $650            

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