To calculate the overhead cost for each unit of Product B using the multiple department rate system, we need to first determine the predetermined overhead rate for each department.Therefore, the answer is (a) $567.96 per unit.
For the Painting Department:
Predetermined overhead rate = Estimated overhead cost for the Painting Department / Estimated direct labor hours for the Painting Department
= $467,874 / 13,900 dlh
= $33.66 per direct labor hour
For the Finishing Department:
Predetermined overhead rate = Estimated overhead cost for the Finishing Department / Estimated direct labor hours for the Finishing Department
= $78,825 / 7,500 dlh
= $10.51 per direct labor hour
Next, we can allocate the overhead cost for each department to each unit of Product B based on the direct labor hours used by each product in each department.
For Product B in the Painting Department:
Overhead cost = Predetermined overhead rate for Painting Department * Direct labor hours used by Product B in Painting Department
= $33.66 per dlh * 15 dlh
= $504.90
For Product B in the Finishing Department:
Overhead cost = Predetermined overhead rate for Finishing Department * Direct labor hours used by Product B in Finishing Department
= $10.51 per dlh * 6 dlh
= $63.06
Therefore, the total overhead cost allocated to each unit of Product B is:
Total overhead cost = Overhead cost for Painting Department + Overhead cost for Finishing Department
= $504.90 + $63.06
= $567.96
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Using a multiple-department rate system, the overhead from both production departments allocated to each unit of Product B is $33.66 per unit. The correct answer is an option (c) $325.95 per unit.
To calculate the overhead allocation rate for each department, divide the total estimated overhead for each department by the total estimated direct labor hours for that department:
Painting department: $467,874 / 13,900 dlh = $33.66 per dlh
Finishing department: $78,825 / 7,500 dlh = $10.51 per dlh
Next, allocate the overhead to each product based on the direct labor hours required for each product in each department:
Painting department overhead allocated to Product B: 5 dlh × $33.66 per dlh = $168.30
Finishing department overhead allocated to Product B: 15 dlh × $10.51 per dlh = $157.65
Total overhead allocated to each unit of Product B: $168.30 + $157.65 = $325.95 per unit
Therefore, the correct answer is an option (c) $325.95 per unit.
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Prepare journal entries to record the following production activities. Purchased $80,000 of raw materials on credit. Used $42,000 of direct materials in the Roasting department. Used $22,500 of indirect materials in production.
Purchases Debit $80,000
Accounts Payable Credit $80,000
Work in process Roasting Department Debit $42,000
Purchases Credit $42,000
Production Debit $22,500
Purchases Credit $22,500
What is Inventory?Inventory is the current asset of a company which it sells to customers and gain profits, the inventory is also known as Stock. The raw material is converted into finished goods by manufacturing companies.
The purchases are debited with payable's account being credited and then the purchases/ inventory is issued for the production of goods, and is therefore charged as the work in process.
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The ability to self-correct is important for any organization. When a firm produces a product no one wants to buy, it will self-correct or go out of business. When a government agency is performing poorly,
When a government agency is performing poorly,
No change will be implemented until a new administration is voted in.
Underperforming departments simply go out of business. She does not have the ability to raise additional funds on her own. The new administration can also take away the funds. The sector does not have the financial incentives to remain competitive in the market, so it is unlikely to be fixed
This question is incomplete. Please read below for the complete question.
The ability to self-correct is important for any organization. When a firm produces a product no one wants to buy, it will self-correct or go out of business. When a government agency is performing poorly,
Group of answer choices
Congress will act swiftly and put pressure on the agency to correct the problem quickly or risk losing funding.
More time is needed to self-correct due to the fact that the threat of going out of business is not high.
No change will be implemented until a new administration is voted in.
The agency is better able to correct the problem quickly, compared to businesses, since they have access to more resources and federal funding.
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A network manager assists with developing a policy to protect the company from data exfiltration. The employee devises a list of focus points to include. Which plans, when consolidated, provide the best protection for the company? (Select all that apply.)
The plans that provide the best protection for the company are:
New employees complete initial and refresher trainings on document confidentiality and the use of encryptionOnly allow removable media if it is company property, if it is required to perform a task, and if it has been cleared through the proper channelsEncrypt all sensitive data at rest and disconnect systems that are storing archived data from the networkWhat is a data exfiltration?This refers to a technique used by malicious actors to target sensitive data remotely or which can be extremely difficult to detect given it often resembles business-justified network traffic.
Therefore, the Option B, C and D are correct.
Missing options "Store backups of critical data that may be targeted for destruction or ransom on site within a secure space.
New employees complete initial and refresher training on document confidentiality and data loss prevention.
Only allow removable media if it is company property, required to perform a task, and has been cleared through the proper channels.
Encrypt all sensitive data at rest and disconnect systems that are storing archived data from the
network"
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Juan valdez, a coffee farmer in colombia, sells his coffee to cafe emporium, a u.s. firm which specializes in gourmet coffee blends. what must be true of this arrangement?
Juan has voluntarily entered into a contract with Cafe Emporium. A contract is an enforceable legal arrangement that establishes, details, and regulates the rights and obligations of the parties. A contract usually entails the exchange of products, services, cash, or a promise to exchange any of those things at a later time.
Legal remedies might be seeked by the claiming party. The foundation of contract law, which is the area of the law of obligations pertaining to contracts, is the idea that agreements must be upheld. Contracts are frequently employed in commercial law and serve as the basis for international business dealings.
Contracts for the sale of goods and services (including wholesale and retail), carriage agreements, software licences, and employment contracts are a few typical examples.
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Cynthia has been asked by her supervisor to give a presentation. The presentation will be a brief training for four new hires who need to learn the
Cynthia has been asked by her supervisor to give a presentation. The presentation will be a brief training for four new hires: Cynthia needs to learn because Cynthia will be able to use text, images, and media to help explain the company's safety protocols.
A presentation conveys statistics from a speaker to a target audience. presentations are typically demonstrations, advent, lectures, or speeches intended to tell, convince, encourage, encourage, and build goodwill.
A presentation is an activity in which someone shows, describes, or explains something to a group of people. A presentation is an act of formally giving something such as a prize or document.
There are two basic types of presentation (or oral reports) that you will likely be called upon to deliver during your educational career and beyond — informative presentations and persuasive presentations.
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If Kelly were to consider enhancing productivity by giving greater authority to her subordinates and increasing formalization, she would be considering ________ changes.
Kelly would be considering structural changes.
Major technological changes today include the introduction, automation, and computerization of new devices, tools, or methods. Automation is a technological shift that replaces humans with machines that function automatically without human intervention.
Resistance to change – is caused by selfishness, misunderstanding, distrust, and general intolerance to change. People resist change for their own benefit and are afraid that change may sacrifice something or rob something that is important to them.
Productivity gains have enabled the US corporate sector to produce nine times as many goods and services since 1947 with relatively little increase in working hours. Increased productivity allows the economy to produce and consume more goods and services for the same amount of work.
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Data classification for retention of information is typically ______ for financial and tax records?
Data classification for retention of information is typically for 7 years of financial and tax records.
Accounting records are the documents and books involved in the preparation of financial statements of any organization.
Similarly tax records means the transcripts of all the tax returns previously submitted taxes.
Every organization is required to preserve the data records for at least 7 years not less than this.
This also includes the documents related to audit too.
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The typical selection process has several well-structured steps. This process includes:
The typical selection process has several well-structured steps. This process includes setting up interviews, performing background checks on selected candidates, and establishing probationary periods.
The process of selection involves finding and recruiting candidates to fill open positions in a business. The process of choosing employees involves matching their credentials and skills to the needs of the firm.
Selecting the best applicant for a job opening that is open in a business is referred to as selection. It entails the process of interviewing candidates and assessing their qualifications and skills for a particular position.
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The typical supply curve illustrates that: A) other things equal, the quantity supplied for a good is inversely related to the price of a good. B) other things equal, the supply of the good creates its own demand for the good. C) other things equal, the quantity supplied for a good is positively related to the price of a good. D) price and quantity supplied are unrelated.
A supply curve would most typically show that C) other things equal, the quantity supplied for a good is positively related to the price of a good.
What does a supply curve show?It shows the quantity of goods that are supplied to the market per price of the good.
Suppliers will supply more goods if prices are high in order to make more profit. The supply is therefore directly related to price.
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Cross-elasticity of demand is: a.the willingness to substitute other products. b.a factor in determining resale price maintenance. c.a factor in determining the geographic market. d.all of the above
Cross-elasticity of demand is a) the willingness to substitute other products.
If the goods are alternative products, the cross elasticity of demand is tremendous which means that demand for one product will increase when the charge of the alternative product will increase and vice versa
If the products are complementary, go elasticity of demand is terrible which means that once the fee of 1 product will increase, demand for the opposite product decreases and vice versa.
The go-rate elasticity formulation is an equation for calculating the pass-price elasticity of call for (XED) of separate services or products: go rate elasticity (XED) = (% change in call for of product A) / (% alternate of fee of product B), wherein merchandise A and B are exceptional services.
In economics, the pass elasticity of call for or go-price elasticity of demand measures the percentage change of the quantity demanded an awesome to the percentage change in the fee of another proper, ceteris paribus.
The cross elasticity of call for is an economic concept that measures the responsiveness in the amount demanded of one good while the fee for some other correct modifications.
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What are two common security threats that it personnel encounter in businesses on a regular basis?.
The two common security that threats that IT personnel encounter in businesses on aregular basis are hacking and malware. Read below about hacking.
What is hacking?A security hacker is someone who explores methods for breaching defenses and exploiting weaknesses in a computer system or network. It is also the act of compromising digital devices and networks through unallowed permission to an account or computer system.
Therefore, the correct answer is as given above
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Suppose that a bank's actual reserves are $5 million, its checkable deposits are $5 million, and its excess reserves are $3 million. the reserve requirement must be:_______
The reserve requirement is 40%.
What is the reserve requirement?Reserve requirement is the percentage of deposits that is required of commercial banks to keep as reserves with the Central Bank. The reserve requirement is a told that is used by the Central Bank of a country to control the level of money supply in the economy.
The first step is to determine the reserves of the bank.
Reserves = checkable deposits - excess reserves
$5 million - $3million = $2 million
Reserve requirement : (reserves / checkable deposits) x 100
($2 million / $5 million ) x 100 = 40%
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Qualitative considerations that may influence capital investment analysis include the investment proposal's impact on all of the following except ________. product quality manufacturing flexibility employee morale income taxes
Qualitative considerations that may influence capital investment analysis include the investment proposal's impact on all of the following except income taxes.
What is income taxes?
A tax placed on people or organizations in relation to their income or profits is known as income taxes. Tax rates multiplied by taxable income are typically used to calculate income taxes. Tax rates might change depending on the taxpayer's attributes and source of income.
Direct tax and indirect taxes are the two forms of taxes. Direct tax is the name given to taxes levied on earned income. An excellent illustration of direct taxation is income taxes. On the other hand, a taxpayer is subject to an indirect tax imposed by the government for goods and services provided.
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If the quantity supplied by producers is relatively insensitive to price changes, supply is ______. Multiple choice question.
If the quantity supplied by producers is relatively insensitive to price changes, supply is price inelastic.
Inelastic demand is demand for which the change in quantity demanded is small due to changes in price. Demand is elastic if the formula yields an absolute value greater than 1. In other words, quantity changes faster than price. If the value is less than 1, demand is inelastic.
For example, consumers are less price relatively insensitive if the product or service is unique or has few alternatives. Consumers are less price sensitive when total costs are low relative to total revenues. The total effort compared to the total cost of the final product also influences price sensitivity.
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Your question is incomplete. please read below to find the full content.
If the quantity supplied by producers is relatively insensitive to price changes, supply is ______. Multiple choice question.
price inelastic.
quantity demanded.
relative price increase.
change in price.
Current ad valorem property taxes owed by the seller that have NOT yet been billed at the time of closing are an example of A) nonrecoverable items. B) prepaid items. C) exempt items. D) accrued items.
Current ad valorem property taxes owed by the seller that have NOT yet been billed at the time of closing are an example of (D) accrued items.
The portion of the budgeted expenses of a taxing body that must be funded by real property taxes. Taxing entities occasionally use an equalization technique as part of the assessment process to reduce significant differences in assessed values within a district.The taxation authorities in Texas will only accept payment from one entity when it comes time to pay the property taxes at the end of the fiscal year. The property taxes will therefore be prorated at closing when you sell or buy a home so that each party pays their fair share of the year's taxes.How does property tax work in Texas?
Texas levies property taxes as a percentage of each home's appraised value. So, for example, if your total tax rate is 1.5%, and your home value is $100,000, you will owe $1,500 in annual property taxes.Learn more about ad valorem property taxes brainly.com/question/13226646
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Using the scrum method overcomes the issues of the traditional SDLC and guarantees that a project will produce a high-quality product.
The term scrum is borrowed from rugby, wherein it is a formation of gamers.
Scrum is a framework for undertaking management that emphasizes teamwork, duty, and iterative progress toward a properly-described goal. The framework starts with an easy premise: start with what can be visible or acknowledged. After that, tune the development and tweak, as necessary.
The term scrum turned into selected by the paper's authors because it emphasizes teamwork.
The scrum method is based on a hard and fast of very defined practices and roles that need to be worried for the duration of the software development method. it's miles a flexible methodology that rewards the software of the concepts in a context agreed upon by means of all of the crew members of the product. There may be ample proof that adherence to bendy practices and values improves the power of software program specialists, teams, and corporations, but the evidence is diverse and hard to find inside the traditional SDLC.
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What are the results of contractionary monetary policy, which intends to slow down the economy, and what are not
The following are results of contractionary monetary policy:
raises interest rateincreases investment spending reduces money supplyThe following are not results of contractionary monetary policy:
increases real GDP in the short run increases consumer spending increases aggregate demand in the short runWhat is a contractionary monetary policy?Monetary policy are policies taken by the central bank of a country to shift aggregate demand and / or change the money supply in the economy.
There are two types of monetary policy :
Expansionary monetary policy : these are polices taken in order to increase money supply. When money supply increases, aggregate demand increases. Reducing interest rate and open market purchase are ways of carrying out expansionary monetary policy
Contractionary monetary policy : these are policies taken to reduce money supply. When money supply decreases, aggregate demand falls. Increasing interest rate and open market sales are ways of carrying out contractionary monetary policy
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A crowdfunding issuer wishes to offer its stock to the public in a way that prospective investors will have access to investment advice and recommendations before committing. How can this be done
Intermediary use of a broker-dealer.
Broker Dealer: Who are they?A broker-dealer (B-D) is a person or company who trades securities for their own account or on behalf of their clients. Since the majority of stock brokerages function as both agents and principals, the term "broker-dealer" is used to define them in terms of U.S. securities laws.
What Kinds of People Work as Broker-Dealers?The most well-known broker-dealers include TD Ameritrade, E-Trade, and Charles-Schwab. While E-Trade and TD Ameritrade are essentially online brokerage firms, others of these, like Charles-Schwab, are comprehensive financial services companies.
How does crowdfunding operate and what is it?Crowdfunding is the practice of using modest sums of money from a large number of people to finance a new business endeavor. Depending on the nature of crowd sourcing, investors receive perks like shares in the company that raised the money or donate money voluntarily.
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Check my work the three legs of a project triangle are _____, scope, and time.
a. cost.
b. environment.
c. requirements.
The three legs of a project triangle are cost, scope, and time.
The project management triangle is made up of three variable that is scope, cost and time. These determine the quality of project. All three constraints need to be under control.
Cost determines the financial constraints of a project . Scope determines the tasks required to fulfill the project's goals . Time determines the schedule for the project to complete. These three constraints are impacted by the budget, deadlines and features.
It is project manager's responsibility to ensure that the three points are well balanced to achieve the best quality goal while staying within budget, on deadline and adhering to the project specifications.
Scope is directly proportional to time and cost. While time and cost are inversely proportional. The triangle is balanced when scope is equal to the combination of cost and time.
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If greta received training by watching videotapes and discussing case studies, she received _____ training
If Greta received training by watching videotapes and discussing case studies, she received classroom training.
A classroom or classroom is a space primarily devoted to teaching or learning activities. Classrooms can be found in all types of educational institutions, including public and private schools, home schools, businesses, religious and humanitarian organizations.
Classrooms and classrooms are learning spaces where children and adults learn. Classrooms are found in all kinds of educational institutions, from kindergarten to college.
The ideal classroom is a positive place where students can work towards the specific goals set in the class goals. Teachers should be positive, organized, outgoing, confident and caring.
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As measured, gdp omits which of the following? i. Illegal sales of goods and services. Ii. Changes in the amount of leisure time. Iii. Household production of goods and services.
All of the options will be omitted while measuring the GDP
What is GDP?Gross domestic product (GDP) is a monetary indicator of the total market worth of all the finished products that nations create over a certain time period. This measurement is frequently changed before it can be trusted as an indicator because of how complicated and subjective it is.
The total amount of money spent during a specific time period by firms, consumers, and the government may be used to compute GDP. It may also be determined by adding up the total amount of money that each economic participant has received. The figure represents an estimate of "nominal GDP" under both scenarios.
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The covariance of returns on stocks X and Y is 0.002700. Consider a portfolio of 70% stock X and 30% stock Y. What is the mean of portfolio returns
Based on covariance of the returns on the stocks, the mean of the portfolio returns is 3.004%.
How can the portfolio mean be found?
The portfolio mean is equal to:
= (Weight of stocks X x mean of stock X) + (Weight of stock Y x Mean of stock Y)
Solving gives:
= (0.7 x 2.35%) + (0.3 x 4.53%)
= 3.004%
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What three manageable factors must be developed and executed successfully in order to do npd successfully?
Planning, execution, and creativity are three manageable factors that must be developed and executed successfully in order to do npd successfully.
In other words, desirability, feasibility, practicality, and ethics must be met. As the image below shows, they are indeed the cornerstones of product success. Let's take a closer look at the four success factors. Desirability is probably the most important factor.
Demand within the target segment is underestimated.
Create associations and connections between existing and new ideas.
The Big C manageable factor is the kind of creativity reflected in world-changing achievements such as artistic masterpieces and scientific breakthroughs. The works of Picasso, Einstein's Breakthrough, and the story of Terry Pratchett can all be considered examples of this Big C.
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What do you call collections of stocks and bonds that are traded on securities exchanges but themselves are traded more like individual stocks than like mutual funds
Collections of stocks and bonds that are traded on securities exchanges but themselves are traded more like individual stocks than mutual funds?
The correct answer is an exchange-traded fund (ETF)
What are exchange-traded funds?
ETFs, or "Exchange Traded Funds," as the name implies, are funds that trade in exchange-traded funds and typically track a particular index. Investing in ETFs gives you a bundle of assets that you can buy and sell during market hours. It has the potential to reduce risk and exposure while helping to diversify the portfolio.
ETFs have several advantages over traditional open-ended funds. The four main benefits are transaction flexibility, portfolio diversification and risk management, low cost, and tax benefits.
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Knowledge of the __________ Act minimizes a business's liability exposure when making decisions related to accounting practices.
Knowledge of the Sarbanes-Oxley Act minimizes a business's liability exposure when making decisions related to accounting practices.
In general, a liability is something that is due to another party. The legal or regulatory risk or responsibility is another definition of liability. Companies record obligations versus assets in their accounting records.
A company's assets are any possessions that have the potential to provide future financial gain. Your debts to other people are called liabilities. In other words, assets increase your wealth while obligations decrease it.
Any debts owed by your business to others, including bank loans, mortgages, unpaid bills, IOUs, and other sums of money, are referred to as liabilities.
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At a given level of income, the average black american household has _______ as much wealth as does the average white american household.
The average Black American household when compared to the average income of a White American household has less than 15% of it.
How bad is the wealth disparity in America?On average, it is said that White American families earn about $142,500 while the average Black family earns $24,100.
This means that the Black family has less than 15% of the income that White American families pull in every year.
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Quizlet the ability of a central bank to set monetary policy instruments is _______, while the ability of a central bank to set goals of monetary policy is ______
The ability of a central bank to set monetary policy is instrument independence while the ability of a central bank to set goals of monetary policy is goal independence.
Monetary policy is the control of the quantity of cash available in an economy and the channels via which new money is supplied. With the aid of coping with the cash delivery, central bank goals to steer macroeconomic factors which include inflation, the charge of intake, monetary growth, and standard liquidity.
Financial coverage refers to the steps taken by way of a country's primary financial institution to manipulate the cash supply for monetary balance. As an example, policymakers manage the cash stream for increasing employment, GDP, and charge balance by the use of gear inclusive of hobby prices, reserves, bonds, etc.
The dreams of economic policy are to sell most employment, solid expenses, and moderate long-term interest prices. By means of imposing powerful monetary policy, the Fed can hold strong prices, thereby helping conditions for lengthy-term financial increases and most employment.
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ndirect materials are part of: a. prime costs b. factory overhead costs c. traceable costs d. both (a) and (b) e. both (b) and (c)
Indirect materials are part of: factory overhead costs.
What is Factory overheads?
Factory overheads are the aggregate of indirect materials, labor, and other costs that cannot be identified conveniently with the articles produced or services rendered.
The benefits arising from these costs cannot be associated with a specific cost unit. Instead, they are apportioned across the cost units on an equitable basis.
Overheads are an element of cost but they are a supplementary cost and cannot be directly added to a particular job.
Examples of Factory Overheads
Examples of items included in factory overheads include:
Factory expenses (e.g., rent, rates, insurance, water, heat, and electricity)Factory maintenance (e.g., cleaning, servicing, repairs, oiling, and greasing)Depreciation of factory plant and machinery and buildingsWages and salaries (other than direct labor) of persons engaged in the factory (e.g., foremen, supervisors, maintenance staff, factory administrative or clerical staff, testers, and examiners)Consumable stores and all forms of indirect material (i.e., material that cannot be traced as part of the finished product, such as oils and greases, small tools, cleaning materials, and minor spare parts for repairs)Therefore, we can conclude that the correct option is B.
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The chair of the board of the local historical association chose the bank where the organization keeps its money; however, the office manager is the primary person who makes deposits, writes checks, and balances the account every month. The office manager is the ________ in the buying center for the bank account.
The office manager is the account holder's user in the banking center.
What does an office manager do?Maintains office services by planning office operations and procedures, creating file systems, handling mail, preparing payroll, arranging office operations and procedures, and allocating and supervising clerical tasks.
Which three main bank accounts are there?The most typical kinds of bank accounts are as follows:
examining accounts. accounts for savings. accounting for money markets (MMAs)What is the finest kind of bank account?As it offers the benefits of both liquidity and interest, this is regarded as the greatest way to save your money. There are various sorts of savings accounts, including ones specifically designed for children, women, elderly, as well as lifestyle and usage savings accounts.
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Variable costs as a percentage of sales for lemon inc. are 80%, current sales are $600,000, and fixed costs are $130,000. How much will operating income change if sales increase by $40,000?
When sales increase by $40,000, operating income will change by $-12,000.
By how much would operating income change?The net operating income is total revenue less direct and indirect expenses. Direct expense is variable cost and indirect expenses are fixed costs.
Operating income = total revenue - variable expenses - fixed costs
Initial operating income: 600,0000 - (0.8 x 600,000) - 130,000 = -10,000
New operating income: (600,000 + 40,000) - [0.8 x (600,000 + 40,000)] - 130,000 = 2,0000
Change in operating income: -10,000 - 2,000 = $-12,000
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