The main risk posed by pests when it comes to food is that of d. Biological contamination
Pests are very bad for food because:
They can infect it with faces They can infect the food with dangerous pathogensFetal contamination and bacterial (pathogenic) infections are examples of biological contamination.
We can therefore conclude that pests are more likely than not, to pose a risk of biological contamination.
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Lopez Company is considering replacing one of its old manufacturing machines. The old machine has a book value of $49,000 and a remaining useful life of five years. It can be sold now for $59,000. Variable manufacturing costs are $42,000 per year for this old machine. Information on two alternative replacement machines follows. The expected useful life of each replacement machine is five years. Machine A Machine B Purchase price $ 116,000 $ 129,000 Variable manufacturing costs per year 19,000 13,000 (a) Compute the income increase or decrease from replacing the old machine with Machine A. (b) Compute the income increase or decrease from replacing the old machine with Machine B. (c) Should Lopez keep or replace its old machine
a. The income increase or decrease from replacing the old machine with Machine A is $58,000.
b. The income increase or decrease from replacing the old machine with Machine B is $75,000.
c. Lopez company should choose "Alternative B" Machine.
a. Alternative A
Increase or decrease in net income - Lopez Company
Cost to buy new machine -$116,000
Cash received to trade in old machine $59,000
Reduction in variable manufacturing cost $115,000
[($42,000- $19,000)×5]
Total change in net income $58,000
b. Alternative B
Increase or decrease in net income - Lopez Company
Cost to buy new machine -$129,000
Cash received to trade in old machine $59,000
Reduction in variable manufacturing cost $145,000
[($42,000- $13,000)×5]
Total change in net income $75,000
c. Lopez company should choose "Alternative B" Machine.
Inconclusion te income increase or decrease from replacing the old machine with Machine A is $58,000 and Machine B is $75,000.
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Imagine it's the middle of January, and people are thinking about Valentine's Day. What will happen in the market for fresh flowers? Use supply and demand analysis in your explanation (Hint: What happens to demand and/or supply? What happens to the equilibrium price and equilibrium quantity?)
Answer:
the price would go up with the demand and the stock drop
The Bruin's Den Outdoor Gear is considering a new 7-year project to produce a new tent line. The equipment necessary would cost $179 million and be depreciated using straight-line depreciation to a book value of
zero. At the end of the project, the equipment can be sold for 15 percent of its initial cost. The company believes that it can sell 28,500 tents per year at a price of $74 and variable costs of 33 per tent. The fixed costs
will be 5495,000 per year. The project will require an initial investment in net working capital of $233,000 that will be recovered at the end of the project. The required rate of return is 117 percent and the tax rate is 40
percent. What is the NPV?
add 5495,000 and 233,ooo I hope this helped
According to this question, the NPV is $519,084.61 of this project calculating through Net Present Value formula.
What is Net Present Value?Net Present value is a tool of capital budgeting which is used for financial analysis and the profitability of a project or investment.
Net Present Value is calculated by taking the difference between the present value of cash inflows and present value of cash outflows over a period of time.
For every organisation, it is an important factor to calculate this it may help to take decisions regarding the expansion of business and investment very wisely.
Therefore,
Net Present Value = Rt / (1+i) t
where,
Rt = net cash flow
i = discount rate
t = time of cash flow
So, NPV is $ 519,084.61
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Rachel's Recordings reported net income of $240,000. Beginning balances in Accounts Receivable and Accounts Payable were $19,000 and $22,000 respectively. Ending balances in these accounts were $8,500 and $28,000, respectively. Assuming that all relevant information has been presented, Rachel's net cash flows from operating activities would be: ____________
a. $240,000.
b. $250,500.
c. $256,500.
d. $223,500.
Based on Rachel's Recording net income and Account Receivables and Payables, the net cash from operating activities must be c. $256,000
When calculating net cash from operating activities:
Increases (decreases) in Accounts Receivables are deducted (added) from the net income Decreases (increases) in Accounts Payable are deducted (added) from net incomeThe net cash from operating activities will therefore be:
= 240,000 + (19,000 - 8,500) + (28,000 - 22,000)
= 240,000 + 10,500 + 6,000
= $256,500
In conclusion, the net cash from operations is $256,000
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If a stock's closing price for the day is 32.47, the stock's price in U.S. dollars would be
Multiple Choice
$32.47.
$3,247.
$32 plus a $.47 commission.
in between a low of $32 and a high of $47.
Answer:
$32.47
Explanation:
the closing price is the final price a stock is traded at before market close
The buyer and seller agreed to a purchase price of $310,500. The buyer received an 80% loan. How much was the buyer's loan and how did it appear on the settlement statement
Answer:
4 $ 248,400. Credit the buyer only.
When assessing whether product release deadlines were met during the first three months of the year, the quality assurance (QA) team noted that they were late 23 percent of the time. During that time, the team had hired two new specialists. The team immediately assessed their processes, including that of approving lot records, a required step to ensure that each lot met product requirements, which then triggered a product release. They found that the new QA reviewers were slow to make decisions because of lack of experience and knowledge. Which statement best explains why analyzing the lot record process and identifying the major constraint for product release was helpful to the QA director so she could take action to improve?a. Knowing what the constraint was helped the QA director to watch deadlines more closely as she is the one responsible for meeting them.
b. Analyzing the root cause of the delays helped the QA director alert the new specialists that their work was not acceptable.
c. Understanding what went wrong helped the QA director rethink her hiring policy and process so she could identify stronger candidates.
d. Identifying the constraint informed the QA director of the need for increased training for the new specialists.
Identifying the constraint declared the QA director the requirement for increased training for the unique specialists. This statement best describes why investigating the lot record operation and identifying the major constraint for product release existed useful to the QA director.
Who is a QA director?Quality assurance or QA director creates sure high-quality products exist delivered on time and within budget. The role manages all the systems, processes, and enterprises that alleviate quality issues. Directors work with internal partners whose obligations connect to compliance and production. The Head of Quality Assurance assumes ownership of the department's performance as well as obligation over the resolution of technical issues and debugging movements of the business's software/products.
Therefore, the (d) option exists as the correct answer.
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Which type of savings plan offers the lowest interest rate?
O A. Checking account
O B. Savings account
O c. Certificate of deposit
O D. Money market account
Answer:
Answer to your question is savings account.
Explanation:
A savings account provides the lowest interest rates.
The Savings account type of savings plan offers the lowest interest rate.
What are accounts?Accounting is not pure mathematics. Simple multiplication, division, and addition are involved. There might be a little elementary algebra, but that's it. You are not required to comprehend calculus.
For accountants, mathematics is a crucial tool. Accounting professionals who possess a strong mathematical foundation can conduct financial analysis and make wise decisions at work. Accounting professionals must be able to understand and apply mathematical ideas like geometry, algebra, and statistics.
The interest rates on basic bank savings accounts are the lowest, typically less than 1%. They have few limitations on how you can access your money, and typically there are no minimum balance requirements. These accounts connected to physical banks can also be accessed online.
Therefore, Thus option (B) is correct.
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Services from health care to education are provided to people by the government. This is an example of _____.
Answer:
good governance
Explanation:
because if the is a good government he will ensure that the educational system wont lack health care
Select the correct answer. Read this excerpt from a policy document that informs employees about payroll procedures: A) Each employee will submit a completed time sheet that shows the number of hours worked, sick time, and any vacation time taken. B) Managers must review each time sheet for accuracy and then sign it. The project director will then approve and sign each time sheet. C) If the company can’t directly deposit pay into employees’ bank accounts, the company will distribute payroll checks by 5 p.m. on the first Monday after the two-week pay period has ended. (D) The company will deduct taxes and benefits from pay. In which scenario would the company need to refer to the policy document?
The scenario where a policy document will be referred to will be D. The company will deduct taxes and benefits from pay.
A policy document simply means a formal document that is a legally binding document. It contains the instructions that determine how things are done in a organization.
Since the policy document informs employees about payroll procedures, it'll be applicable when the company will deduct taxes and benefits from pay.
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A. Purcha
C. Purchase of in 2018.
Hell how may I assist you in any way if so ask away in the comments as a fellow Brainly user I am here to help and next time if you will please write a full question so we are able to answer.
Sophia is an undergraduate intern at her Senator's office in Washington, DC. She loves her job, as it
allows her to see the process of lawmaking up-close and in person. Her Senator has asked her to
prepare him for an upcoming meeting with lobbyists representing the pharmaceutical industry, who
would like to see legislation extending the term of drug patents beyond twenty years. Sophia's
research reveals that the twenty-year exclusivity period given to companies while a drug is patented
is hugely valuable, allowing the companies to reap billions of dollars in profit. Even as a patent nears
expiration, federal law makes it easy for drug companies to obtain a five-year extension on a patent
simply by making a few minor tweaks such as changing the delivery mechanism of a drug (faster or
slower dissolving), or by combining two drugs together. After a drug loses patent protection, it
becomes much easier for generic manufacturers to copy the drug, which causes the price of the drug
to plummet, making it much more affordable for people to buy
a
s
On the other hand, she learns that bringing a new drug to market takes roughly 14 years, at a cost of
$1.3 billion. For every drug that makes it to market, more than 50 other research programs will fail.
Even if the FDA approves a drug, only two out of 10 approved drugs will be profitable. Since 2006,
brand drugs have lost an estimated $60 billion in sales due to patent expirations. By 2015, this
number is expected to climb to $160 billion.
ency
gal
How should Sophia advise her senator? Why?
Sophia should advise her senator to consider all aspects of patents and the economic impact on producers and consumers, to benefit everyone equally.
According to the information found by Sophia, the senator must take into account the most important information for the meeting with representatives of the pharmaceutical industry. For example, she must take into account that currently pharmaceutical companies already have a long reservation of their patents of maximum of 25 years in which they recover the money invested and earn billions of dollars.
However, this is not enough because pharmaceutical companies also lose about 1.3 billion on some drugs. After all, only 2 out of 10 drugs put on the market are profitable.
According to the foregoing, it would be fair for pharmaceutical companies to extend the term of exclusivity of patents because this time would bring them greater profits that would balance the great possibilities of loss that they have with other research and with drugs that go on the market.
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A life-cycle fund holds assets designed to meet the needs of individuals who Group of answer choices will need funds for college costs in 2030 will retire at a particular age believes a recession is eminent plans to retire in 2050
It should be noted that life-cycle fund holds assets designed to meet the needs of the owner that want to retire at a particular age.
Life-cycle funds can be regarded as an asset-allocation funds, whereby there an adjustment is been done on share of each asset class as the retirement date of the owner is getting closer.
In this case, the percentage of bonds as well as the other fixed-income investments of the owner usually goes up.
Therefore, life-cycle fund is been referred to as assets so that some needs of the owner that is going to retire at a particular age.
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mini case the great little box company canadian company that manufactures and distributes custom and stock
The levels of organizational culture that are described are socially coordinated efforts and greater personal satisfaction for everyone.
From the complete question, the new employees can be socialized by getting involved in the company's social activities such as summer grills, paintball rivalries, etc.
Lastly, the cultural significance of the open-book management technique is that it ensures financial transparency and ensures that employees do their jobs more effectively.
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Beck Manufacturing reports the following information in T-accounts for the current year. Raw Materials Inventory Debit Credit Beginning 10,000 Purchases 45,000 Available for use 55,000 Direct materials used 46,500 Ending 8,500 Work in Process Inventory Debit Credit Beginning 14,000 Direct materials used 46,500 Direct labor 27,500 Overhead 55,000 143,000 Cost of goods manufactured 131,000 Ending 12,000 Finished Goods Inventory Debit Credit Beginning 16,000 Cost of goods manufactured 131,000 Available for sale 147,000 Cost of goods sold 129,000 Ending 18,000 1. Prepare the schedule of cost of goods manufactured for the year. 2. Compute cost of goods sold for the year.
Cost of goods manufactured is $131,000 and Cost of goods sold is $129,000.
Cost of goods manufactured
Particulars Amount
Direct Material:
Beginning Inventory of Raw Material $10000
Add: Purchase of raw material $45000
Raw material available for use $55000
Less: Ending inventory of Raw material ($8500)
Direct Material used $46500
Direct labor $27500
Factory Overhead $55000
Total manufacturing Cost $129000
Add: Beginning inventory of WIP $14000
Total cost of WIP $143000
Less: Ending Inventory of WIP ($12000)
Cost of goods Manufactured $131000
Cost of goods sold for the year:
Particulars Amount
Beginning stock of finished goods $16000
Cost of goods manufactured $131000
Goods available for sale $147000
Ending stock of Finished goods ($18000)
Cost of goods sold $129000
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One autumn day, a woman and man appear at Carrie Franklin’s door. They introduce themselves as chimney sweeps who would like to clean her chimney before she begins to use her fireplace. The man says it will be inexpensive and make her home safer, reducing the chances of a chimney fire. Carrie sees the name “Chim Chim Chimney Sweeps” on their truck. What can Carrie do to protect herself from scam?
The things which Carrie Franklin can do to protect herself from possible scam include:
Calling the telephone operator to verify if the Chimney Sweeps actually exist. Next thing would be to enquire if the office sent anybody to her home.Next thing would be to ask for their ID cards.Based on the given question, we can see that Carrie Franklin received some visitors who claimed to be chimney sweepers from a company and she would have to pay them for cleaning her chimney.
It is important that she verifies that they are a legitimate company then look them up in the telephone listing and if she has any additional suspicions she can call the police just to be safe.
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I need a Christmas present for a 40-year-old man a 32-year-old woman a 9-year-old girl a 12-year-old girl and a 4-year-old boy
A 7-year, $1,000 par bond has an 8% annual coupon and is currently yielding 7.5%. The bond can be called in 3 years at a call price of $1,010. What is the bond yielding, assuming it will be called (known as the yield to call)?
The Yield to call is 7.30%
Par value of Bond (FV) = $1,000
Annual Coupon (A) = 8%*1,000 = $80
Years until maturity = 8
Current YTM = 7.5%
We need to calculate the Current Price of Bond (PV)
PV = 80 * (P/A, 0.075, 7) + 1000 * (P/F, 0.075, 7)
PV = $1,026.48
Call Price = $1,010
Call Period = 3 years
Yield to call = ytc
1026.48 = 80* (P/A, ytc, 3) + 1010 * (P/F, ytc, 3)
Using the trail and error method,
Yield to call = 7.30%
In conclusion, the Yield to call is 7.30%
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hey if u looked on my other post just go to ur notifacations to see
u have to accept the message request
What is fiscal regionalism?
O A. Hierarchical intergovernmental aid
O B. Horizontal intergovernmental aid
O C. Unfunded mandates
O D. None of these
Answer:
b
Explanation:
this message and deleting a great time to meet at all of you guys can do you want the other one to be honest with my resume is a bit and he will need anything to a few months
If the price of output falls from $5 to $2, the value of the marginal product of labor of all workers:
When price declines, the value of marginal product of labor of all workers decreases.
Marginal product of labor is the change in output when labor employed in changed by one unit. For example, if total output of labor is 10 units when only one unit of labor is employed and 20 when two units of labour is employed. Price is $1. The marginal product of labor is $10 $1(20 - 10).
An increase in the price of output increases the marginal product of labor and a decline in the price of output decreases the marginal product of labor.
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Your dishwasher can handle 100 plates per hour. Your stove can handle 30 meals (each on single plate) per hour. All of your meals require plates but only 60% of meals need something prepared on the stove. Which is more likely to cause a bottleneck, the dishwasher or the stove?
Based on the capacities of the dishwasher and the stove, the likely source of a bottleneck is the stove.
A bottleneck refers to:
A point in the production process that slows down production A point in the production process that is being overloaded with workloadsThe dishwasher can wash 100 plates per hour. Assuming 60 meals were to be made in an hour, the dishwasher would be able to wash enough dishes but the stove would only handle 30 meals yet it is to handle:
= 60 x 60%
= 36 meals
In conclusion, the stove is therefore the source of the bottleneck.
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What organization design aspects of Zara make it so succuccessful ?
Answer:
The secret to Zara’s success has largely being driven by its ability to keep up with rapidly changing fashion trends and showcase it in its collections with very little delay. From the very beginning, Zara found a significant gap in the market that few clothing brands had effectively addressed. This was to keep pace with latest fashion trends, but offer clothing collections that are a combination of high quality and yet, are affordable. The brand keeps a close watch on how fashion is changing and evolving every day across the world. Based on latest styles and trends, it creates new designs and puts them into stores in a week or two. In stark comparison, most other fashion brands would take close to six months to get new designs and collections into the market.
It is through this strategic ability of introducing new collections based on latest trends in a rapid manner that enabled Zara to beat other competitors. It quickly became the people’s favourite brand, especially with those who want to keep up with fashion trends. Founder Amancio Ortega is famously known for his views on clothes as a perishable commodity. According to him, people should love to use and wear clothes for a short while and then they should throw them away, just like yogurt, bread or fish, rather than store them in cupboards.
The media often quotes that the brand produces “freshly baked clothes”, which survive fashion trends for less than a month or two. Zara concentrates on three areas to effectively “bake” its fresh fashions:
Shorter lead times (and more fashionable clothes): Shorter lead times allow Zara to ensure that its stores stock clothes that customers want at that time (e.g. specific spring/ summer or autumn/ winter collections, recent trend that is catching up, sudden popularity of an item worn by a celebrity/ socialite/ actor/ actress, latest collection of a top designer etc.). While many retailers try to forecast what customers might buy months in the future, Zara moves in step with its customers and offers them what they want to buy at a given point in time.
Lower quantities (through scarce supply): By reducing the quantity manufactured for a particular style, Zara not only reduces its exposure to any single product but also creates artificial scarcity. Similar to the principle that applies to all fashion items (and more specifically luxury), the lesser the availability, the more desirable an object becomes. Another benefit of producing lower quantities is that if a style does not generate traction and suffers from poor sales, there is not a high volume to be disposed of. Zara only has two time-bound sales a year rather than constant markdowns, and it discounts a very small proportion of its products, approximately half compared to its competitors, which is a very impressive feat.
More styles: Rather than producing more quantities per style, Zara produces more styles, roughly 12,000 a year. Even if a style sells out very quickly, there are new styles waiting to take up the space. This means more choices and higher chance of getting it right with the consumer.
Zara only allows its designs to remain on the shop floor for three to four weeks. This practice pushes consumers to keep visiting the brand’s stores because if they were just a week late, all the clothes of a particular style or trend would be gone and replaced with a new trend. At the same time, this constant refreshing of the lines and styles carried by its stores also entices customers to visit its shops more frequently.
In the following sections, the key components of Zara’s winning formula in the fashion retailing industry are illustrated.
Explanation:
In the month of March the Chester Corporation received and delivered orders of 182,000 units at a price of $15.00 for revenue of $2.730mil for their product Cedar. Chester uses the accrual method of accounting and offers 30 day credit terms. By the end of May Chester had collected payments of $2.730mil for the March deliveries. How much of the collected $2.730mil should Chester show on the March 31st income statement and how much on the May 31st income statement?
To help reduce firefighting in network management, a network manager should spend time on ____________ to prevent problems
Answer:
Planning and Organizing the Network and Networking Staff
Explanation:
If this helped, please give brainliest answer! Thanks!
Which non-income factor for a potential job would influence a person who values easy access to entertainment and culture?
a
Job security
b
Working hours
c
Location
d
Availability of benefits
Answer:
C
Explanation:
Do to the rEASON I FOUND ONLINE
The non-income factor for a potential job that would influence a person who values easy access to entertainment and culture is Location.
What do you mean by the job?A job refers to the specific task that needs to be done as part of the routine of one's occupation for an agreed price.
The non-income factor for a potential job that would influence a person who values easy access to entertainment and culture is Location.
Therefore, C is the correct option.
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On March 21, 2021, Christine worked 5.5 hours on Job A-1, and 3 hours on general "overhead activities." Christine is paid $15 per hour. Overhead is applied based on $23 per direct labor hour. Additionally, on March 21 Job A-1 requisitioned and entered into production $290 of direct material. On March 21, Christine, while working on Job A-1 used $27 of indirect material. Indirect material is included in the overhead application rate. Use this information to determine the total cost that should have been recorded in the Work in Process for Job A-1 on March 21?
Answer:
1. Total cost (TC) in WIP of Job A-1 is $456.00 2. Completed number of units is 2,675. 3. Equivalent unit (EU) of production for conversion is 34,560 units.
The total cost that should have been recorded in the Work in Process for Job A-1 on March 21 is $499.
What is The Total Cost?
Whole cost refers to the total cost of achieving a certain level of output; average or unit cost is calculated by dividing total cost by amount produced.
The total cost includes the Direct material, direct labor, direct Expenses and the indirect costs.
Computation of Total Cost for Job A-1 on May 21:
According to the given information,
Direct Material = $290,
Direct Labor:
[tex]\text{Direct Labor} = \text{Direct LaborHour} \times \text{Direct Labor Hour Rate}\\\\\text{Direct Labor} = 5.5 \times \$15\\\\\text{Direct Labor} = \$82.5[/tex]
Then find the Overhead Cost:
[tex]\text{Overhead Cost} = \text{Direct Labor Hour} \times \text{Overhead Rate Per Hour}\\\\\text{Overhead Cost} =5.5 \times \$23\\\\\text{Overhead Cost} =\$126.5[/tex]
Then the Total Cost is:
[tex]\text{Total Cost}= \text{Direct Material + Direct Labor + Overheads}\\\\\text{Total Cost}= \$290+\$82.2+\$126.5\\\\\text{Total Cost}= \$499[/tex]
Therefore, the Total cost is $499.
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Rein Inc. reported deferred tax assets and deferred tax liabilities at the end of 20X3 and at the end of 20X4.
According to Statement of Financial Accounting Standard No. 109 Accounting for Income Taxes, for the year ended 20X4, Rein should report deferred income tax expense or benefit equal to the
A. Sum of the net changes in deferred tax assets and deferred tax liabilities.
B. Increase in the deferred tax liabilities.
C. Amount of the current tax liability, plus the sum of the net changes in deferred tax assets and deferred tax liabilities.
D. Decrease in the deferred tax assets.
Answer: A
sum of the net changes in deferred tax assets and deferred tax liabilities.
Explanation:
Arial Company has two products: A and B. The company uses activity-based costing. The total cost and activity for each of the company's three activity cost pools are as follows:
Total Activity
Activity Cost Pool Total Cost Product A Product B Total
Activity 1 $22,000 400 100 500
Activity 2 $16,240 380 200 580
Activity 3 $14,600 500 250 750
The activity rate under the activity-based costing system for Activity 3 is closest to:
a. $70.45
b. $28.87
c. $19.47
d. $58.40
e. $32.5
Answer:
a
Explanation:
because it approaches to the total rates of the activity 3 it is the best avererage for that activity
help needed
Tasha is a court reporter for a federal district judge. Her job is to type every word that is stated on the record during a federal trial. The pathway in the Law, Public Safety, and Security cluster that Tasha's job belongs in is:
Question 12 options:
Security and Protective Services.
Legal Services.
Emergency and Fire Management Services.
Correction Services.
The pathway in the Law, Public Safety, and Security cluster that Tasha's job which includes typing all the words said on trial for the record, belongs in is:
Legal Services.According to the given question, we are asked to state the pathway in the Law, Public Safety, and Security cluster that Tasha's job which includes typing all the words said on trial for the record, belongs in.
As a result of this, we can see that Tasha who is a court reporter belongs to the Legal Services pathway in the Law, Public Safety, and Security cluster as she has to record the words said in a trial in the law court.
Therefore, the correct answer is Legal Services
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Answer:
B
Explanation: