Which of the following could be considered a cost driver? Select one: a. A service provided by an architecture firm b. A product produced by a manufacturer c. A tax return prepared by a local CPA firm d. All of the above

Answers

Answer 1

Answer: d. All of the above

Explanation:

A cost driver refers to the activity that causes an actual change in the cost of a transaction and by extension it's local cost.

For example, cost driver of labor would be the number of people working or cost driver of Electricity paid would be the actual number of units consumed.

In the above, the products and services mentioned are the integral activities for those firms so they are cost drivers to those firms.


Related Questions

Pick a well-known business organization that has received recent press coverage and that provides its annual reports at its Web site. From the information in the articles and annual reports, answer these questions: 1. What is(are) the main industry(ies) in which the company competes ?

Answers

Explanation:

The commercial company chosen is Amazon.com Inc, this is a multinational that operates in the areas of artificial intelligence, electronic commerce and computing. Amazon was founded in 1994 by Jeff Bezos, with the main objective of being a company that sells books on the internet, at that time the idea did not seem so promising, because the internet was little used worldwide, but Bezos saw there a opportunity and called itself the first virtual book store in the world, and began to be noted for the strategy of offering aggressive discounts, which made the company gain name and popularity.

The success strategy used by Bezos was to offer the customer an easy shopping service, focusing on their needs and offering a huge amount of titles available to the customer. Bezos' innovation strategy has made Amazon a pioneer in setting market standards for the entire internet.

g A particular brand of toothpaste costs 4 British pounds in London. The nominal exchange rate is .80 and the real exchange rate is about 1.16. These numbers imply that the U.S. price of the same toothpaste is about a. $5.79 b. $4.29 c. $3.70 d. $2.76

Answers

Answer:

The answer is option (d)$2.76

Explanation:

Solution

Given that:

The cost of a particular brand of toothpaste = 4 pounds

The exchange rate = .80

Real exchange rate = 1.16

Now

Real exchange rate is given as:

R = real exchange rate

e = nominal exchange rate

PF = foreign price

P = domestic price

Suppose we say that U.S. is a domestic country and British is a foreign country we have the following formula below:

R =  e(PF/P)

R = 1.16

e = 0.80

PF = 4

Thus

R =  e(PF/P)  

1.16 = 0.80(4/P)

P = 3.2/1.16

= 2.7586207

= $2.76

Therefore, The U.S rice of the same toothpaste is about $2.76

Monson sells 29 units for $50 each on December 15. Monson uses a perpetual inventory system. Determine the costs assigned to ending inventory when costs are assigned based on the weighted average method. (Round your per unit costs to 2 decimal places.)

Answers

The complete question:

Trey Monson starts a merchandising business on December 1 and enters into the following three inventory purchases. Also, on December 15, Monson sells 29 units for $50 each.

Purchases on December 7 20 units at $20.00 each

Purchases on December 14 34 units at $30.00 each

Purchases on December 21 30 units at $36.00 each

Monson uses a perpetual inventory system. Determine the costs assigned to ending inventory when costs are assigned based on the weighted average method. (Round your per-unit costs to 2 decimal places.)

Answer:

Trey Monson

Determination of the cost of Ending Inventory based on the Weighted Average Method:

Date                         Quantity    Unit Cost     Total  Cost

Dec. 7 Purchase                   20       $20                 $400

Dec. 14 Purchase               34         30                 1,020

Total                               54         26.30       $1,420 .20

Dec. 15 Sale                      -29         26.30          -762.70

Dec 15 Balance               25         26.30         $657.50

Dec. 21 Purchase                 30              36                   1,080

Dec. 21 Available                 55              31.59            $1,737.50

Dec. 31 Ending Inventory  55             $31.59          $1,737.50

Explanation:

To use the weighted average method, we divide the cost of goods available for sale by the number of units available for sale, which yields the weighted-average cost per unit.  The cost of goods available for sale is the sum of beginning inventory and net purchases.

The Morris Corporation has $350,000 of debt outstanding, and it pays an interest rate of 8% annually. Morris's annual sales are $1.75 million, its average tax rate is 30%, and its net profit margin on sales is 8%. If the company does not maintain a TIE ratio of at least 3 to 1, its bank will refuse to renew the loan and bankruptcy will result. What is Morris's TIE ratio? Do not round intermediate calculations. Round your answer to two decimal places.

Answers

Answer:

8.14 times

Explanation:

The computation of the Time interest earned ratio is shown below:

As we know that

Times interest earned ratio = (Earnings before interest and taxes) ÷ (Interest expense)

where,

Earnings before interest and taxes = Income before income tax for the year + Interest expense

But before tha,  we need to do the following calculations

The interest amount  is

= $350,000 × 0.08

= $28,000

The net profit is

= $1,750,000 × 8%

= $140,000

The EBIT is

= Profit before tax + interest expense

= $140,000 ÷ (1 - 0.30) + $28,000

= $200,000 + $28,000

= $228,000

And, the interest expense is $28,000

So, the TIE ratio is

= $228,000 ÷ $28,000

= 8.14 times

Under the First Amendment, commercial speech is:

a. subject to intermediate scrutiny unlike political speech.
b. completely suppressed regardless of it being misleading or truthful.
c. subject to strict scrutiny just like political speech.
d. completely unregulated unless it is put in writing.

Answers

Answer:

The correct answer is the option A: subject to intermediate scrutiny unlike political speech.

Explanation:

On the one hand, the First Amendment to the United States Constitution is the law that basically protects the rights of the people to have a free speech and moreover, establishes that the government can not intervene in an establishment of religion and prohibits the free exercise of religion.

On the other hand, the Commercial Speech under the First Amendment is seen as a particular case of speech due to the fact that this one can be harmful for the people and therefore can be fraudulent to them and in order to prevent that from happening the First Amendment does not protect so much the commercial speech and this last one is far more regulate it by the government than political speech.

Waterway’s Market recorded the following events involving a recent purchase of merchandise:
Received goods for $75000, terms 1/10, n/30.
Returned $1100 of the shipment for credit.
Paid $400 freight on the shipment.
Paid the invoice within the discount period.
As a result of these events, the company’s inventory increased by:_______.

Answers

Answer:

$73,561

Explanation:

The computation of inventory increased is shown below:-

Inventory increase = (Received goods - Returned goods) × (1 - 0.01) + Freight  charges

= ($75,000 - $1,100) × 0.99 + $400

= $73,900 × 0.99 + $400

= $73,161 + $400

= $73,561

Therefore for computing the increased inventory we have simply applied the above formula.

LeBron James (LBJ) Corporation agrees on January 1, 2020, to lease equipment from Wildhorse, Inc. for 3 years. The lease calls for annual lease payments of $21,000 at the beginning of each year. The lease does not transfer ownership, nor does it contain a bargain purchase option, and is not a specialized asset. In addition, the useful life of the equipment is 10 years, and the present value of the lease payments is less than 90% of the fair value of the equipment. This lease is properly classified as an operating lease. The credit to Lease Liability on December 31, 2020 is ________.

Answers

Answer:

interest expense 4,881.08 debit

    lease liability        4,881.08 credit

Explanation:

We solve for the present value of the lease payment and with that we solve forthe interest accrued during the period which will be interest expense debit and lease liability credit.

[tex]C \times \frac{1-(1+r)^{-time} }{rate} = PV\\[/tex]  

C 21,300

time 3

rate 0.06

[tex]21300 \times \frac{1-(1+0.06)^{-3} }{0.06} = PV\\[/tex]  

PV $60,351.2638  

lease: +60,351.26

less:    21,000.00 payment

           81,351.26 before interest

interest over the year 81,351.26 x 0.06 = 4,881.08

Missing Information: 6% implicit rate

A company had net sales of $21,500 and ending accounts receivable of $2,700 for the current period. Its days' sales uncollected equals: (Use 365 days a year.) Multiple Choice 8.0 days. 58.9 days. 45.8 days. 7.4 days. 45.2 days.

Answers

Answer:

45.8 days

Explanation:

The computation of the days sales uncollected is shown below:

But before that first we need to find out the inventory turnover ratio which is

Inventory turnover ratio = Sales ÷ Accounts receivable

= $21,500 ÷ $2,700

= 7.96  times

Now Days sales uncollected is

= 365 ÷  Inventory turnover ratio

= 365 ÷ 7.96

= 45.8 days

We simply applied the above formulas

Kingbird Company leased equipment from Costner Company, beginning on December 31, 2019. The lease term is 4 years and requires equal rental payments of $32,230 at the beginning of each year of the lease, starting on the commencement date (December 31, 2019). The equipment has a fair value at the commencement date of the lease of $120,000, an estimated useful life of 4 years, and no estimated residual value. The appropriate interest rate is 5%. Prepare Kingbird's 2019 and 2020 journal entries, assuming Kingbird depreciates similar equipment it owns on a straight-line basis.
Date Account Titles and Explanation Debit Credit

Answers

Answer:

Kingbird's 2019 and 2020 journal entries, assuming Kingbird depreciates similar equipment it owns on a straight-line basis is prepared in the table below.

_____________________________

Date: 12/31/2019

Account: Right of use asset. Debit: $120,000

Account: Lease liability. Credit: $120,000

(To record lease liability)

_____________________________

Date: 12/31/2019

Account: Lease liability. Debit: $32,230

Account: Cash. Credit: $32,320

(To record lease payment)

_____________________________

Date: 12/31/2020

Account: Interest Expense ($120,000-$32,230)*5%.  Debit: $4,389

Account: Lease Liability (Plug in) ($32,320 - $4,389). Debit: $27,841

Account: Cash.  Credit: $32,320

______________________________

Date: 12/31/2020

Account: Amortization Expense. Debit: $30,000

Account: Right of use asset. Credit: $30,000

(To record amortization) $120,000/4 years

_____________________________

Suppose that you are the manager and sole owner of a highly leveraged company. All the debt will mature in one year. If at that time the value of the company is greater than the face value of the debt, you will pay off the debt. If the value of the company is less than the face value of the debt, you will declare bankruptcy and the debt holders will own the company.


a) Express your position as an option on the value of the company.


b) Express the position of the debt holders in terms of options on the value of the company.


c) What can you do to increase the value of your position?

Answers

Answer:

From my position as an option on the value of the company, the stance or view of the owner is a call option on value of company strike face of debt

Secondly, debt holders have systematically sold a put option value of company strike at face of debt.

Now, to be able to increase or raise the value call option it includes he following, In making sure to raise the value of the company, To boost the unpredictability of the company.

Explanation:

Solution

(a) The position of the owner is a call option on value of company strike at face of debt

(b)The debt holders have efficiently sold a put option on value of company  strike at face of debt.

(c) To be able to increase the value option call the following are listed below:

Endeavor or make sure to raise the value of the companyBoost the volatility of the company.

Big Canyon Enterprises has bonds on the market making annual payments, with 17 years to maturity, a par value of $1,000, and a price of $969. At this price, the bonds yield 8.1 percent. What must the coupon rate be on the bonds?

Answers

Answer:

7.8%

Explanation:

For computing the coupon rate first we have to determine the PMT by using the PMT formula which is shown in the attachment below:

Given that,  

Present value = $969

Future value or Face value = $1,000  

RATE =8.1%

NPER = 17 years

The formula is shown below:  

= PMT(RATE;NPER;-PV;FV;type)  

The present value come in negative  

So, after applying the above formula, the PMT is $77.58

Now the coupon rate is

= $77.58 ÷ $1,000

= 7.8%

From 2010 to 2011, nation A's real GDP increased from $100 billion to $106 billion and its population grew from 50 million to 51 million. As a result, real GDP per capita _____ because real GDP rose _____ than the population.

Answers

Answer:

As a result, real GDP per capita WILL INCREASE because real GDP rose MORE than the population.

Explanation:

increase in real GDP = $106 - $101 = $5 billion, or 4.95%

population increase = 51 - 50 = 1 million people, or 2%

real GDP per capita 2010 = $101,000 / 50 = $2,020

real GDP per capita 2011 = $106,000 / 51 = $2,078

since the real GDP increased by almost 5%, while the population increased only by 2%, the real GDP per capita will increase by 2.9%

Pettygrove Company had 1,700,000 shares of $10 par value common stock outstanding. The amount of additional paid-in capital is $8,500,000, and Retained Earnings is $2,550,000. The company issues a 2-for-1 stock split. The market price of the stock is $11. What is the balance in the Common Stock account after this issuance

Answers

Answer:

$17,000,000

Explanation:

Balance in common stock after the issuance = $1700,000 x $10

Balance in common stock after the issuance = $17,000,000

You can't find difference between balance of common stock, additional paid-in capital, and retained earnings when a company issues a stock split But there would be surely a change in par value and number of outstanding shares. Market value of share will either increase or decrease.

Identify whether the following activities Ere examples Of business-level or corporate level strategy.

a. A company's managers ask, "Should we increase the size of our Bluetooth wireless speaker and sell it at a higher cost?"

b. Never previously known as a computer hardware company, Microsoft decides to enter the tablet manufacturing business, producing the Microsoft Surface.

c. Managers for IBM's SPSS statistics software meet to determine how they Will market the product in the upcoming year. Their decision is to show potential clients how effective SPSS is at analyzing extremely large data sets, and how
the "Direct Marketing" part Of the program helps identify which customers will respond to advertisements.

d. The manufacturer of Chobani Yogurt decided to open a flagship store in Soho, where customers can order special yogurt creations, such as fig and walnut or cucumber and olive oil. Though it was in the business of manufacturing
yogurt for 7 years, the company never tried to run a restaurant before.

Answers

Answer: A. Business Level.

B. Corporate Level.

C. Business Level.

D. Corporate Level.

Explanation:

Business level strategies are used by a company to engage in transactions that will enable it to sell it's products and bring in profit to the company. It therefore focuses on the customers the business has.

Corporate Level strategies on the other hand are at organizing level of the Organization. In other words they deal with decisions meant to progress the company to make it bigger or more profitable. For example by selling or buying companies/ business units.

A. This is a business level activity as it focuses on the sales of their Bluetooth products.

B. This is a Corporate Level Strategy as it deals with Microsoft as an Organization entering a new market i.e diversifying for growth.

C. This is a Business level strategy as it deals with the product that the company wants to improve sales of which is SPSS.

D. This is a Corporate Level Strategy because as the text shows, the company has never tried to run a restaurant before. They are therefore diversifying and entering into a new market.

1. A piece of newly purchased industrial equipment costs $1,240,000 and is classified as seven-year property under MACRS. Calculate the annual depreciation allowances and end-of-the-year book values for this equipment.

Answers

Answer:

Solution for the question is given below

Explanation:

Year OpeningValue MACRS Depreciation    Closing Book Value

1.         1,240,000       0.1429       177,196            1,062,804

2.          1,062,804       0.2449  260,280.69       802,523.30

3.            802,523.30     0.1749     140,361.32        662,161.97

4.           662,161.97       0.1249   82,704.03        579,457.93

5.            579,457.93       0.0893 51,745.59       527,712.33

6.            527,712.33       0.0892 47,071.94        480,640.40

7.            480,640.40       0.0893 42,921.18         437,719.21

In 2016, Akin Company sold 3,000 units at $750.00 each. Variable expenses were $375.00 per unit, and fixed expenses were $130,000. The same selling price is expected for 2017. Akin is tentatively planning to invest in equipment that would increase fixed costs by 17.00%, while decreasing variable costs per unit by 20.00%. What is the company's break-even point in units for 2017?

Answers

Answer:

338

Explanation:

Break even point = F/ P - V

F = fixed cost

P = price

V = variable cost

Change in fixed cost = $130,000 × 1.17 = $152,100

Change in variable cost = $375.00 × 0.80 = $300

$152,100 / $750.00 - $300 = $152,100 / $450 = 338

I hope my answer helps you

Roy Company manufactures a product in Departments A and B. Materials are added at the beginning of the process in Department B. Roy uses the weighted-average method in its process costing system. Conversion costs for Department B were 50% complete with respect to the 6,000 units in the beginning work in process and 75% complete with respect to the 8,000 units in the ending work in process. A total of 12,000 units were completed and transferred out of Department B during February. An analysis of the costs in Department B for February follows: The total cost per equivalent unit during February was closest to:_________

a. $2.75
b. $2.78
c. $2.82
d. $2.85

Answers

Answer:

Number of equivalent units= 18,000

Explanation:

Giving the following information:

Conversion costs for Department B were 50% complete concerning the 6,000 units in the beginning work in process and 75% complete for the 8,000 units in the ending work in process. A total of 12,000 units were completed and transferred out of Department B during February.

With the information provided, we can calculate the number of equivalent units of the period.

Beginning work in process = 6,000*0.5= 3,000

Units started and completed = 12,000 - 3,000= 9,000

Ending work in process completed= 8,000*0.75= 6,000

Number of equivalent units= 18,000

Consider a lake found in the town of Center Barnstead, and then answer the questions that follow.

The town has a hiking lodge whose visitors use the lake for recreation. The town also has a fish cannery that dumps industrial waste into the lake. This pollutes the lake and makes it a less desirable vacation destination. That is, the fish cannery's waste decreases the hiking lodge's economic profit.

Suppose that the chemical plant could use a different production method that involves recycling water. This would reduce the pollution in the lake to levels safe for recreation, and the hiking lodge would no longer be affected. If the chemical plant uses the recycling method, then the chemical plant's economic profit is $1,400 per week, and the hiking lodge's economic profit is $2,700 per week. If the chemical plant does not use the recycling
method, then the chemical plant's economic profit is $2,200 per week, and the hiking lodge's economic profit is $1,500 per week. These figures are summarized in the following table.

Complete the following table by computing the total profit (the chemical plant's economic profit and the hiking lodge's economic profit combined) with and without recycling.


Action Chemical Plant Hiking Lodge Total
No recycling $2200 $1500 ______
Recycling $1400 $2700 ______

Total economic profit is highest when the recycling production method is:________

Answers

Answer:

a. Total profit without recycling is $3,700, while Total profit with recycling is $41,000.

b. Total economic profit is highest when the recycling production method is: implemented or utilized.

Explanation:

a. Complete the following table by computing the total profit (the chemical plant's economic profit and the hiking lodge's economic profit combined) with and without recycling.

These can be computed by adding the profit under the two scenario as follows:

Total profit without recycling = Chemical plant's economic profit without recycling + Hiking lodge's economic profit without recycling = $2,200 + $1,500 = $3,700

Total profit with recycling = Chemical plant's economic profit with recycling + Hiking lodge's economic profit with recycling = $1,400 + $2,700 = $4,100

The table can therefore be reproduced as follows:

Action               Chemical Plant          Hiking Lodge        Total

No recycling            $2,200                       $1,500             $3,700

Recycling                 $1,400                        $2,700            $4,100

b. Total economic profit is highest when the recycling production method is:________

From part a. above, total economic profit is highest when the recycling production method is: implemented or utilized.

The reason is that total profit with recycling of $4,100 is greater than total profit without recycling of $3,700.

Based on the table, the Center Barnstead Town receives more economic benefit when the Fish Cannery recycles the industrial waste.

Though, Cannery's revenue drops by $800 ($2,200 - $1,400), the Hiking Lodge's revenue increases by $1,200 ($2,700 - $1,500).  These results cause the net total revenue for the town to increase by $400 ($1,200 - $800) plus the cleaner ecosystem.

Data and Calculations:

Action              Chemical Plant    Hiking Lodge      Total

No recycling            $2,200              $1,500          $3,700 ($2,200 + $1,500)

Recycling                 $1,400              $2,700           $4,100 ($1,400 + $2,700)

Total increase in Revenue with recycling = $400 ($4,100 - $3,700)

Thus, it is in the best economic interest of the town to ensure that the Cannery recycles the waste.

Learn more: https://brainly.com/question/11641030

A bank is earning 6 percent on its $150 million in earning assets and is paying 4.75 percent on its liabilities. The bank's interest rate spread is __________. Multiple Choice 1.25 percent 1.26 percent 4.75 percent 6.00 percent 10.75 percent

Answers

Answer:

1.25 percent

Explanation:

Relevant data provided

Interest earned = 6%

Interest paid on liabilities = 4.75%

The computation of interest rate spread is shown below:-

Interest rate spread = Interest earned - Interest paid on liabilities

= 6% - 4.75%

= 1.25%

Therefore for computing the interest rate spread we simply applied the above formula and ignore all other amount as it is not relevant.

Suppose a firm’s sales for the year = $1200 and its average receivables balance is $200. What is the firm’s Accounts Receivable Turnover Ratio, expressed in days (not times per year)?

Answers

Answer:

61 days

Explanation:

Accounts receivable turn over ratio is an efficiency ratio that is used to calculate how efficiently a company is receiving its sales on account payments . This measures the number of times in a period that a company collects its average accounts receivable.

When expressed in days , it reveals the number of days it takes a sales on account customer to make payment

Workings

Annual sales = 1200

Average receivable balance = 200

Receivable turnover ratio = Annual sales /average receivable balance

1200/ 200 = 6

Account receivable turnover ratio in days = 365/receivable turnover ration

365/6 = 60.8 days = approximately 61 days

This shows that it takes a customer approximately 61 days to pay their purchase on account which

Street & Smith publishes the same baseball magazine with exactly the same stories but with 16 different covers to appeal to baseball fans in 16 different regions of the U.S. What is the market segmentation strategy?

Answers

Answer:

The answer is 'One product and multiple market segments'

Explanation:

The market segmentation strategy here is One product and multiple market segments.

The product is one product(the magazine story) and this one product (same story) covers 16 different regions of the U.S i.e the same product is selling in 17 market segments.

The advantage of this strategy is that it helps to avoid the additional costs of developing and producing additional versions of the product.

A new company plans to lose money for the first 5 years of its existence. They think they will lose $4,000,000 in year 1 and the losses are expected to decrease by $150,000 per year for the next three years. At 8% MARR what is the Annual Worth of their losses

Answers

Answer:

The answer is $3,789.363

Explanation:

Solution

Given that:

For the first 5 years of functioning, a new company plans to lose money.

In the first year  they think they will lose money of the amount = $4,000,000

The expected decrease (losses) is =$150,000 (next three years)

MARR = 8%

Now

We find the annual worth losses which is given below:

Annual worth  = $4,000,000 - $150,000(A/G, 8%, 4)

(A/G,i, N) = 1/i - N/(1 +i)^N -1

= 1/0.08 - 4/(1 + 0.08)^4 -1

= 12.5 -4/1.360488961 -1

=12.5 - 11.09606977

=1.40425

Thus,

AW = $4,000,000 - $150,000 ( 1.40425)

AW = $4,000,000 -$210637.5

AW = $3,789. 363

Therefore, the annual worth pf their losses is $3,789.363

In a reorder point problem where both demand and lead time are variable, demand averages 200 units per day with a daily variance of 64, and lead time averages 6 days with a standard deviation of 1 day. What should the reorder point be for a 95% service level?

Answers

Answer:

~ 1561.235

Explanation:

Given :

[tex]Z=1.645[/tex]

[tex]d = 200\ \\variance =64[/tex]

Standard deviation can be determined by the [tex]\sqrt{variance }[/tex]

Standard deviation=SD

=[tex]\sqrt{64}\ =\ 8[/tex]

[tex]LT = 6\[/tex]

σ = 8

Now using the formula

[tex]R\ =\ d \ *\ LT\ +Z\ \sqrt{LT^{2}\ +SD^{2} \ +\ d\ \sigma\ ^{2} } \\\\Putting\ the\ respective\ value\ we\ get \\R=200 * 6 + 1.645\sqrt{6 * 8^2 + 200 *1^2}[/tex]

R=1561.235

~ 1561.235

Remsco has taxable income of $61,000 and a charitable contribution limit modified taxable income of $72,500. Its charitable contributions for the year were $7,540. What is Remsco's current-year charitable contribution deduction and contribution carryover

Answers

Answer:

Remsco's current-year charitable contribution deduction is $7,250

Contribution carryover is $ 290

Explanation:

Taxable income = $61,000

Charitable contribution limit modified taxable income = $72,500

Charitable contributions for the year = $7,540

Since, charitable contribution deduction is limited to 10% of charitable contribution limit modified taxable income ,

Remsco's current-year charitable contribution deduction = $72,500 x 10%

= $7,250

Therefore, contribution carryover = $7,540 - $7,250 = $ 290

Use the following Window Breeze Company income statement to answer the question. Window Breeze Company is a small manufacturer of window air conditioners and reported the following: Window Breeze Company Full Costing Income Statement For the Year Ending December 31, 2011
Sales ($150 per unit) $120,000
Less cost of goods sold 35,000
Gross margin 85,000
Less selling and administrative expenses:
Selling expense $15,000
Administrative expense 15,000 30,000
Net income $55,000
Annual FMOH was $25,000 and 1,000 units were produced. All administrative costs were fixed. Included in the $15,000 selling expense was $10,000 of fixed selling.

Answers

Missing information:

How much is the value of full costing ending inventory?

Answer:

$8,750

Explanation:

1,000 units were produced and 800 were sold, so ending inventory = 200 units

total production cost per unit (under full costing) = $35,000 / 800 = $43.75

ending inventory = $43.75 x 200 = $8,750

Full costing basically refers to absorption costing, which calculates COGS using both variable and fixed costs (total production costs).

There is often litter along highways but rarely in people's yards. Which of the following statements help explain this observation?

a. Littering on the highway generates a positive externality.
b. The private cost of littering on the highway is low.
c. The private cost of littering on your own yard exceeds the social cost.

Answers

Answer:

The answer is A and C

Explanation:

Solution

Social costs refers to the total cost of an activity incurred by society.

Private costs are direct costs incurred by an individual

Frequently there is liter along the high ways but rarely in people's yards because  the social cost of littering is more than private cost. since the society must bear the negative externality, the social cost is more and the private cost is less.

The private cost is higher when one liters on his own yard as the cost is only borne or carried by the owner and not the society.

Brooke Hubert works for MRK all year and earns a monthly salary of $ 11 comma 900. There is no overtime pay. Brooke​'s income tax withholding rate is 10 % of gross pay. In addition to payroll​ taxes, Brooke elects to contribute 5 % monthly to United Way. MRK also deducts $ 125 monthly for​ co-payment of the health insurance premium. As of September​ 30, Brooke had $ 107 comma 100 of cumulative earnings. LOADING...​(Click the icon to view payroll tax rate​ information.) Requirements 1. Compute Brooke​'s net pay for October. 2. Journalize the accrual of salaries expense and the payments related to the employment of Brooke Hubert.

Answers

Answer:

1. Compute Brooke​'s net pay for October

Brooke's gross monthly salary = $11,900

- federal income taxes withholdings = ($1,190)

- contribution to United Way = ($595)

- health insurance = ($125)

- social security = 6.2% x $11,900 = ($737.80)

- medicare = 1.45% x $11,900 = ($172.55)

net pay = $9,079.65

2. Journalize the accrual of salaries expense and the payments related to the employment of Brooke Hubert.

We must include here FUTA taxes paid by the employer. In this case, since we are not given the state unemployment (SUTA) tax rate, we can only calculate the federal unemployment tax 6% x $11,900 = $714. Both the employee and employer pays FICA taxes in an equal amount. The amount that is withheld from the employee's paycheck is identified as FICA tax withholding.

October 31, 202x

Dr Wages expense 11,900

Dr FICA taxes expense 910.35

Dr FUTA taxes expense 714

    Cr Federal income tax withholding payable 1,190

    Cr FICA tax (social security) withholding payable 737.80

    Cr FICA tax (social security) payable 737.80

    Cr FICA tax (medicare) withholding payable 172.55

    Cr FICA tax (medicare) payable 172.55

    Cr FUTA tax payable 714

    Cr Health insurance payable 125

    Cr United Way payable 595

    Cr Wages payable 9,079.65

Using both the supply and demand for bonds and liquidity preference framework, show how interest rate are affected when the riskiness of bonds rises. Are the results the same in the two frame works

Answers

Answer:

Yes, the results are the same in both frameworks. Please see below for explanation.

Explanation:

With regards to the bond supply and demand framework, people will look to buy more bonds since they are more wealthy now. Hence, the supply of bonds will increase. The supply curve and the demand curve will both move to the right, with the former shifting more than the latter. The equilibrium interest rate will increase.

With regards to the liquidity preference framework, once the economy experiences a positive shift, there will also be an increase in the demand for money. People will make an increased number of transactions as well and hence, the demand curve will move towards the right. The equilibrium interest rate will rise too.

The last step in the marketing process often includes: collecting the cash from sales to consumers. developing a written report to summarize the results of the period's marketing activities. deciding the best way to distribute the product. building relationships with customers.

Answers

Answer: developing a written report to summarize the results of the period's marketing activities.

Explanation:

The last step in the marketing process often is developing a written report to summarize the results of the period's marketing activities.

Developing a written report to summarise the results of the marketing activities is necessary in order to evaluate the performance of the marketing activity and also learn from past mistakes which have previously affected the company.

These are vital in order to capture a good market share in the future and also achieve organizational goals.

The following items are taken from the financial statements of the Sage Service for the year ending December 31, 2020: Accounts payable $ 17800 Accounts receivable 11200 Accumulated depreciation – equipment 28000 Advertising expense 20800 Cash 15300 Owner’s capital (1/1/20) 42900 Owner’s drawings 13700 Depreciation expense 12300 Insurance expense 3100 Note payable, due 6/30/21 69700 Prepaid insurance (12-month policy) 6200 Rent expense 17000 Salaries and wages expense 32000 Service revenue 132800 Supplies 4000 Supplies expense 5800 Equipment 209300 What are total long-term liabilities at December 31, 2020?

Answers

Answer:

$0

Explanation:

The computation of the long term liabilities is shown below:

As we know that the long term liabilities are the liabilities which are due for the next  months

In the given question, there is a note payable which is due on June 30, 2021 and we have to find the long term liabilities for Dec 31,2020 so it is made only 6 months but we required 12 months So the note payable is treated as a current liabilities

So, the amount should be $0 in this case

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