sphere company produces two products, alpha and beta. alpha is a high-volume item totaling 20,000 units annually. beta is a low-volume item totaling only 6,000 units per year. alpha requires one hour of direct labor for completion, while each unit of beta requires 2 hours. therefore, total annual direct labor hours are 32,000 (20,000 12,000). expected annual manufacturing overhead costs are $640,000. sphere uses a traditional costing system and assigns overhead based on direct labor hours. each unit of beta would be assigned overhead of

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Answer 1

Each unit of Beta would be assigned an overhead cost of $40.

To determine the overhead cost assigned to each unit of Beta, we can divide the total annual manufacturing overhead costs by the total direct labor hours.

Total annual manufacturing overhead costs: $640,000

Total annual direct labor hours: 32,000

Overhead rate per direct labor hour = Total annual manufacturing overhead costs / Total annual direct labor hours

Overhead rate per direct labor hour = $640,000 / 32,000

Overhead rate per direct labor hour = $20

Since each unit of Beta requires 2 hours of direct labor, the overhead cost assigned to each unit of Beta would be:

Overhead cost per unit of Beta = Overhead rate per direct labor hour × Direct labor hours per unit of Beta

Overhead cost per unit of Beta = $20 × 2

Overhead cost per unit of Beta = $40

Therefore, each unit of Beta would be assigned an overhead cost of $40.

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Related Questions

Comparative advantage means :_________ A. the ability to produce a good or service at a lower opportunity cost than any other producer. B. compared to others you are better at producing a product. C. the ability to produce a good or service at a higher opportunity cost than any other producer. D. the ability to produce more of a product with the same amount of resources than any other producer.

Answers

The ability to create a good or service at a lower opportunity cost than any other producer is known as a comparative advantage. So, the response is OPTION 'A'.

Comparative advantage is the capacity of an economy to produce a particular good or service at a lower opportunity cost than its trading rivals.

When evaluating multiple production options, opportunity cost is a new factor to take into account when applying the concept of comparative advantage.

The principle of comparative advantage states that countries will trade with one another and export goods in which they are more competitively positioned.

The natural resources and labor force of a nation may be misused if only its comparative advantages are taken into account.

A nation's unquestionable capacity to produce a specific good more successfully is referred to as absolute advantage.

Hence, OPTION 'A' is the correct answer

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The method of reporting operating activities that lists operating cash receipts and subtracts operating cash payments is referred to as the:

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The direct method of cashflow is one that lists the operating cash receipts and subtracts operating cash payments.

What is the cash flow direct method?

This cashflow method determines the changes in cash receipts and payments that are reported in the cash flow from the operations section.

Hence, the method method of cashflow is one that lists the operating cash receipts and subtracts operating cash payments.

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Valley bank retains the cancelled checks of its customers. valley must be able to provide customers with legible copies of checks paid for?

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A cancelled cheque is one in which two parallel lines are drawn across the layout which can be retained upon the demand of the customer from the bank or a copy of it by charging a minimal fee from the customer.

Some exceptions include reproduction of cheques or their retainment for five years including the cheque types maybe of $ 100 or less.

The moment cash is drawn , the bank immediately marks it as cancelled which means the payment has already been made using the cheque and cannot be further used again to withraw any additional amount using the same customer account.

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Trainers at Lako Systems try to maximize the transfer of learning by demonstrating processes on the manufacturing floor rather than just describing them. This approach is known as

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This approach by trainers at Lako Systems trying to maximize the transfer of learning by demonstrating processes on the manufacturing floor rather than just describing them is known as Transfer of training.

What is transfer of training?

Applying knowledge and abilities learned during training to a specific job or role is known as transfer of training.  

Transfer of training, for instance, happens when a worker applies the safety habits they learned in the classroom to their workplace.

The theory of transfer of training describes the positive, zero, or adverse performance results of a training program. It is a specific application of the theory of transfer of learning.

Many firms now strive to achieve the positive transfer of training, or the improvement in work performance attributable to training.

 Training methods, workplace dynamics, and trainee characteristics all play a role in achieving this objective of positive transfer.

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Which process is defined as the give-and-take process between two or more parties aimed toward reaching an agreement?

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The negotiation is process is defined as the give-and-take process between two or more parties aimed at reaching an agreement.

Negotiation is a strategic discussion that resolves an issue in a way that both parties find acceptable. In a negotiation, each party tries to persuade the other to agree with his or her point of view.

Examples of negotiations include: Negotiating with a customer over the price and terms of a sale. Synonyms for negotiation. accommodation, compromise, concession, give-and-take.

Some of the most common Negotiations are distributive negotiation, integrative negotiation, team negotiation, and multiparty negotiation.

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Units Direct materials Percent Complete Conversion Percent Complete Units completed and transferred out 120,000 100% 100% Ending work in process inventory 40,000 20% 60% Determine the equivalent units of production for the Forming department for direct materials and conversion costs assuming the weighted average method.

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The equivalent units of production for the Forming department for direct materials and conversion costs assuming the weighted average method is equal to 144000 (conversion) & 128000 direct material.

DESCRIPTION                                    DIRECT MATERIAL     CONVERSION

Transfered out unit (100% complete)      120000                      120000

ENDING INVENTORY

 Material = 40000 * 20%                              8000                     24000

concersion - 40000 * 60%

EQUIVALENT UNITS                                    128000                   144000

Conversion percentage is the method of the percentage into whole number i.e conversion cost.

Average method referred to as the weighted average fee technique, the common-cost approach is an accounting formula used whilst calculating inventory price. This figure is reached by way of dividing the entire fee of products by means of the total variety of products over a particular accounting cycle.

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As a function of financial management, financial managers must understand tax regulations because ______. (select all that a

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The function of financial management and its financial managers must understand tax regulations because:

- businesses want to minimize taxes

- they must consider the tax implications of major decisions

What is tax regulation?

Tax regulation means laws, guidelines or prospective tax laws with tax impact or revenue reduction impact on the firm financials.

The financial managers need to understand taxes as well its different types because they are also saddled with the responsibility of keeping taxes as minimum as possible in order to maximize the profit or the bottom-line of the company

Also, they need to consider the tax impact of major financing, investing or dividend decisions so as to ensure the performance of the keeping by a way of increasing shareholders' value is not sacrificed.

In essence, the finance managers must keep an eye on tax laws because the taxes must be keep at the minimum and also there is a need to consider taxes on major company's future decisions

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There are five steps in the KPMG Professional Judgment Framework: (1) Consider alternatives, (2) Reach conclusions, (3) Gather and evaluate information, (4) Articulate and document rationale, and (5) Clarify issues and Objectives. What is their correct order of implementation

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There are five steps in the KPMG Professional Judgment Framework

1-Clarify issues and objectives2-Consider alternatives3-Gather and evaluate information4-Reach a conclusion5-Articulate and document rationale

Better decisions can be made by taking into account the fact that other judgment frames and different points of view exist, having many judgment frames increases an auditor's professional skepticism.Professional judgment is the process of making decisions or drawing conclusions based on pertinent training, information, and experience when analyzing the facts, calculating probabilities, or deciding between alternatives.

What is the process of judgement?A court's decision known as a judgment establishes each party's rights and obligations in order to resolve a dispute between two parties. In personam, in rem, and quasi in rem judgments are the three categories. Although they can also be non-monetary, judgments must be enforceable by law.

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A review of BluTech's selection procedures revealed that these procedures have yielded comparable data over a period of time. According to this review, the procedures used by BluTech would be considered valid. a. True b. False

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This is true that a review of BluTech's selection procedures revealed that these procedures have yielded comparable data over a period of time. According to this review, the procedures used by BluTech would be considered valid.

What are selection procedures?

The process of choosing and shortlisting the best applicants with the required credentials and skill set to fill open positions in an organization is known as the selection process. Industry, company, and even departments within the same company all have different selection procedures.

The process of selection is crucial since bringing in qualified personnel can improve an organization's performance as a whole. On the other hand, if a bad recruit results from a poor hiring procedure, the work will be impacted and the expense of replacing that bad resource would be expensive.

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Business letters can be used to request information or action. Familiarize yourself with the organization of these direct request letters so that you can communicate your purpose and achieve a positive outcome. The body of a direct request letter should

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The body of a direct request letter should request action with an end date.

Direct Request Letter- A petition filed by an individual in a tribunal of this state in a case involving an obligee, an obligor, or a child is referred to as a direct request. In business letters, you can ask for information or a specific action. Learn how these direct request letters are structured so you can effectively convey your goals and get the results you want.
Gather information about your request.
Form an outline
Identify yourself
Make your demand
Give a justification for the request.
Offer to supply extra details
Thank you for your time, and end the letter.
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After you replaced the system board on an hp workstation, your customer asks you to reconfigure the hardware raid. What should you do first?

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After a person has replaced the system board on an HP workstation, and a customer asks them to reconfigure the hardware RAID, the next step will be to:

Enable RAID in the system's BIOS

How can one reconfigure the hardware RAID?

To reconfigure the hardware RAID, the first step will be to enable RAID in the computer's basic input and output system. The BIOS contains vital information that can be followed when trying to set up computer hardware.  

The person who wants to reconfigure the hardware will see the RAID setup tab on the storage system. After clicking on this, they can OK RAID configuration and the action is applied as desired.

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In the _____ managerial style, the foreign policy process is treated as an open market or exchange of ideas.

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In John F. Kennedy and George H.W.'s managerial style, the foreign policy process is treated as an open market or exchange of ideas.

Kennedy's foreign policy changed into domination by using American confrontations with the Soviet Union, manifested via proxy contests within the international state of hysteria called the bloodless war. Like his predecessors, Kennedy adopted the coverage of containment, which was supposed to stop the unfolding of Communism.

Kennedy did have one triumph of overseas policy: the Cuban Missile Crisis of 1962, the closest the sector has come to nuclear struggle.

After many long and difficult conferences, Kennedy determined to area a naval blockade, or a ring of ships, around Cuba. The purpose of this "quarantine," as he knew it, changed to prevent the Soviets from bringing in more army materials. He demanded the elimination of the missiles already there and the destruction of the websites.

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(g) The government imposes a per-unit tax on the production of knowledgium. Which of the seven cost curve(s) would be affected

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If the government should impose the per unit tax, the parts that would be affected are the average variable cost and the average cost

What is the per Unit tax?

This is the tax that is imposed per unit or on each unit of a good that has being sold or a service that has been rendered.

This is the type of tax that would affect the average variable cost and the average cost.

This type of tax is one that is proportional to the unit of the good sold. This is in terms of the quantity sold and not the price that was used to sell the good.

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Who is responsible for governing a condominium?

Answers

Unit owners association

Compared to the perfectly competitive firm, the monopolist faces a demand curve that is ___________________ elastic because there are ______________ substitutes for the product produced by the monopolist.

Answers

fewer; less

Compared to the perfectly competitive firm, the monopolist faces a demand curve that is less elastic because there are fewer substitutes for the product produced by the monopolist.

What is the demand curve faced by a perfectly competitive firm and a monopolistic?

A firm's demand curve is perfectly elastic under perfect competition because it can sell any quantity of commodities at the going rate. Therefore, even a slight price rise will result in no demand. This suggests that the company has no influence over price. Large businesses, on the other hand, that are subject to monopolistic competition, deal with differentiated products based on brand. As a result, the demand curve has a decreasing slope and enjoys monopoly power. Only by lowering the price of the product and selling close substitutes will it be able to sell more goods. As a result, under perfect competition, the demand curve facing a firm is perfectly elastic, while under monopolistic competition, it is less elastic.

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On october 4, 2020, concord company had credit sales transactions of $3300 from merchandise having cost $2600. the entries to record the day’s credit transactions include a:______.

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On October 4, 2020, concord company had credit sales transactions of $3300 from merchandise having cost $2600. the entries to record the day’s credit transactions include a  credit of $3,300 to Sales.

The term "credit sale" refers to the transfer of ownership of goods and services to a customer where the amount due is paid at a later date. In other words, a credit sale is a purchase resulting from the customer not paying in full at the time of purchase.

For example, if a parts company sells its widgets to a customer on credit and the customer agrees to pay for one month,  the parts company will essentially provide offer the customer an interest-free loan  equal to the purchase amount. Your credit sales journal entry will debit your accounts receivable with the amount credited by the customer.

Additionally, you will credit the sales tax payable and the revenue account. Selling credits are payments that are not made until  days or weeks after  product delivery. Short-term credit agreements appear on a company's balance sheet as accounts receivable and are different from immediate cash payments.

There are three main types of sales transactions: cash sales, credit sales, and prepaid sales. The difference between these purchases is simply when the money is received.

1. Cash sales: Cash is collected when a sale is made and the goods or services are delivered to the customer.

2. Sales on credit: The customer has a period  after the sale is made to pay the seller.

3. Prepaid Sales: The customer pays the merchant in advance before the sale is made.

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The manipulation check is advantageous if ________. the results obtained are nonsignificant single-blind procedures are used double-blind procedures are used the demand characteristics are minimal

Answers

Answer: advantageous

Explanation:

The Western and Pacific Railroad has two divisions, the Western Division and the Pacific Division. The company recently invested $8,000,000 to maintain its railroad track. Pertinent data for the two divisions are as follows: Total Miles Traveled: Western Division 800,000 miles Pacific Division 1,200,000 miles The amount of track improvement cost that should be allocated to the Western Division is:

Answers

The amount of track improvement cost that should be allocated to the Western Division is  $3,200,000.

What amount should be allocated to Western Division?

The amount that should be allocated to Western Division is a function of the miles travelled on the Western division.

The amount to be allocated to Western Division : (miles travelled on Western division / total miles travelled) x cost of the revision

miles travelled on Western division = 800,000 miles total miles travelled = 1,200,000 + 800,000 = 2,000,000 miles

The amount to be allocated to Western Division : (800,000 / 2,000,000) x 8,000,000  = $3,200,000

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A salesperson's salary would be classified as ________ when determining the cost of a manufactured product.

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A salesperson's salary would be classified as c) a period cost when determining the cost of a manufactured product.

Period costs are costs that cannot be capitalized on a company's balance sheet. That is, they are expensed in the period in which they are incurred and appear on the income statement. Period costs are also known as period costs.

Other examples of period costs include marketing expenses, rents (not directly tied to manufacturing facilities), office depreciation, and indirect labor costs. Interest expense on company debt is also classified as a period expense.

The question is incomplete. Please read below to find the missing content.

A salesperson's salary would be classified as _____ when determining the cost of a manufactured product.

a) a direct cost

b) an indirect cost

c) a period cost

d) none of the above

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Milton friedman argued that the federal reserve should adopt a ________ to reduce fluctuations in real gdp, employment, and inflation.
A. restrictive fiscal policy
B. monetary growth rule
C. contractionary lending practices policy
D. fixed interest rate policy

Answers

Milton Friedman argued that the federal reserve should adopt a monetary growth rule to reduce fluctuations in real GDP, employment, and inflation.

Monetary growth is Increased money supply in the economy: Money supply growth has been high in the last two years, boosted by high exports.

Monetary definition refers to money or currency. A system that pays with dollar bills and other banknotes is an example of a monetary system. Of national currencies or coins, or related to them.

Due to the difficulty of exchanging goods and services, barter systems have been an obstacle to the division of labor and specialization between individuals, which are important factors in increasing productivity and economic growth.

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A $1500 check written for supplies was journalized and posted as $150. the entry to correct this error is:_________

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A $1500 check written for supplies was journalized and posted as $150. the entry to correct this error is debit equipped  $1350, credit cash $1350.

Supply is the amount of resources that firms, producers, workers, providers of financial assets, or other economic agents are willing to offer to markets or individuals. Supplies can be products, labor, raw materials, or other rare or valuable items.

Supply is the basic economic term for the total amount of a particular good or service available to consumers. Supply can refer to the quantity available at a particular price or the quantity available across the price range displayed on the chart.

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The deed restrictions on Vic and Beverly's home require all properties within their subdivision to be residential construction. When they notice that a convenience store is being built a block from their home, what can they do

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At the point of notice that a convenience store is being built a block from their home, they can request an injunction from the justice of the peace court.

What guides the deed restrictions?

Most developers often place restrictions on the use of all lots in a subdivision as a general plan for the benefit of all lot owners.

Because of this, the placed restrictions give each lot owner the right to apply to a justice of the peace court for an injunction to prevent a neighboring lot owner from violating the recorded restrictions.

If the injunction is granted, the court directs the violator to stop or remove the violation.

Hence, at the point of notice that a convenience store is being built a block from their home, they can request an injunction from the justice of the peace court.

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The difference between job enrichment and job enlargement is that:

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Job enrichment means improving or increasing with the help of upgrades and development, and job enrichment means adding tasks to increase workload.

Job Enrichment expands the range of jobs you can achieve and the skills you can develop. This makes work more exciting and interesting and brings diversity, challenge, and depth to everyday life. A fulfilling job gives you more freedom, independence, and responsibility.

The definition of job expansion is to add additional activity within the same level to an existing role. This means that people are doing more and more different activities in their current job.

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How does one move from an adaptation level to the zone of maximum performance potential?

Answers

One can move from an adaptation level to the zone of maximum performance potential by: "Slightly increasing pressure."

How does one increase pressure for performance?

According to a study, it has been shown that Professional athletes underperform when subjected to little pressure. They also tend to underperform when the goal is not clear or uncertain.

Hence, one way to increase pressure, and thereby performance gradually is to:

Set goalsEnsure that they are metThen with each level of success, the goal is increased slightly.

Why are goals important for performance?

Goals are critical for performance because the mind is a goal seeking organ. It thrives when it has clear goals and is properly motivated to achieve those goals.

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Users of managerial accounting information include ______.

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Users of managerial accounting information include managers, engaged employees, lenders, and investors.

Accounting , also known as, is the measurement, processing and transmission of financial and non-financial information about economic entities such as firms and enterprises. Accounting, called the "language of business", measures the results of an organization's economic activities and communicates that information to various stakeholders such as investors, creditors, managers and regulators. Accounting practitioners are known as accountants. The terms "accounting" and "financial reporting" are often used interchangeably.

Accounting can be divided into several areas such as financial accounting, operational accounting, tax accounting and cost accounting.

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A firm's decision about what output level to produce is typically a ______ decision.
a) coordinated
b) marginal
c) sequential
d) production.

Answers

Option B. marginal.

The average fixed cost decreases as performance improves. Multiple choice problem. The total or production volume of a particular product or service produced. Total output per unit of work.

Marginal production cost measures the change in the total cost of a product due to the production of one additional unit of that product. Marginal cost (MC) is calculated by dividing the change in total cost (C) (Δ) by the change in quantity (Q).

Marginal cost is calculated by dividing the change in total cost by the change in quantity. Suppose Company A produces 100 units at a cost of $ 100. The company will then produce another 100 units at a cost of $ 90. Therefore, the marginal cost is a change in total cost, which is $ 90.

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All of the following are true about General Data Protection Regulation (GDPR) except: a.GDPR does not cover EU employees b.GDPR is a set of data privacy requirements that apply across the European Union c.GDPR covers organizations that market to or process information of EU end users d.GDPR covers organizations that market to or process information of EU customers

Answers

All of the following are true about General Data Protection Regulation (GDPR) except: b.GDPR does not cover EU employees

What is  General Data Protection Regulation?

General Data Protection Regulation is a regulation which laydown rules and regulations a person or an individual who want personal data or information from a person who based in European Union must follow.

Hence, the following are true about General Data Protection Regulation:

GDPR does not cover EU employeesGDPR covers organizations that market to or process information of EU end users GDPR covers organizations that market to or process information of EU customers

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Larry's Kite Shack operates on the Florida beaches during the tourist season. Last year, Larry sold $25,000 worth of kites. His cost of goods was $7,000, and he paid himself a salary of $20,000. On an income statement, Larry's business would have a(n): Group of answer choices net loss gross expense negative revenue net profit negative retained earning

Answers

Negative net profit $2,000 to be reported in the profit or loss statement. also this will be reported as current years retained earnings this negative figure will lower the previous retained earnings balance.

What is Revenue?  

Revenue is the amount that an organization receives for the goods sold or services provided, the revenue is the core reason for the company to exist, revenue is generated and paid by the customers of the organization.

It is highly followed that the expenses of a company is lower than the revenue it generates. However in the given question Larry seems to be the sole trader and that is why he is paying the salary to himself.

The loss is calculated as

Gross profit is calculated first as

revenue - Cost of goods sold i.e $25000 - $7000 = $18000

then net loss = Gross profit - Administrative expenses  i.e $18000 - $20000 = -$2000.

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Which of these is a financial institution owned by the account holders?
a. payday lending shop
b. commercial bank
c. credit union
d. check cashing outlet

Answers

Credit union is a financial institution owned by the account holders

What is payday lending shop?

This is a store which could be a physical or an online store that lends to individuals in expectation of their payday because such borrowings would be repaid from their next pay which could be salaries, pensions or social security payments, which means there is a difference between lenders and borrowers.

What is a commercial bank?

These are financial institutions that are owned by shareholders whose capital requirement demands that stocks be sold since it is usually huge.

What is a credit union?

This is a small-scale bank or financial institution owned by its customers that patronize it, in other words, the owners and customers are one and the same.

What is check cashing outlet?

This is an arm of the major banks that enables beneficiaries of checks to turn them to cash without the need to visit a full-fledge bank hall.

In essence, option c is the most appropriate in this case.

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A directive from upper management stating that all employees must wear an id badge at all times is an example of what?

Answers

A directive from upper management stating that all employees must wear an id badge at all times is an example of Security plan.

A formal document that summarizes the security demands placed on an information system and details the security measures already in place or being considered to meet those demands.

Daily procedures, precautions, and protocols for dealing with certain circumstances should all be included in a security strategy. Detention or disappearance related to security, security management, etc. The specific circumstance protocols will function more effectively the more frequently daily regulations and measures are put into place.

An organization can be positioned to minimize, transfer, accept, or avoid information risk connected to people, processes, and technologies with the use of an information security strategic plan. A well-established plan aids the business in protecting the privacy, accuracy, and accessibility of information.

Hence, this is an example of security plan.

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In ancient greece, a woman suffering from "hysteria" might be told that her condition could be cured by:______.a. marriage.b. pregnancy.c. therapy.d. divorce. A hiatal hernia is a protrusion of a portion of the _____ through the ______. Group of answer choices stomach; diaphragm duodenum; pyloric sphincter small intestine; inguinal canal rectum; anus Which of the following functions best describes this graph? One of Level 3's public DNS servers is ____________. The question is in the photo A state uses a combination of three letters (A-Z) followed by three digits (0-9) for their license plates. How many different license plates are possible? (Exact steps shown for credit) Instead, if you make quarterly payments of $800, how much will you have saved in 10 years? Before the first English colonists arrived at the Plymouth colony, the Pequotpeoples:A. had waged war with and been enslaved by other Europeansettlers.B. had planted crops in anticipation of the colonists' arrival.C. had been weakened by diseases brought from earlier colonists.D. had prepared weapons and ammunition in preparation for thecolonists' arrival.SUBMIT An increase in the quantity demanded means that: In the concept of intersectionality, what overlaps?O people's identitiesOpeople's environmentsO people's toleranceO people's happiness Which lines from president reagans address at moscow state university contain an opinion? select 3 options. Methods for seizure detection and prediction: an overview Evaluate 5a + 5b, where a=-6 and b = -5. To maximize his/her expected returns an investor who was BEARISH on a particular stock would execute which of the following options strategies: How many moles of electrons are transferred when the two half-reactions shown below are combined to generate the spontaneous balanced chemical reaction with the lowest possible integer coefficients As autumn approaches, white-tailed deer begin to accumulate a layer of body fat. this is an example of which characteristic of life? Is someone able to help me? You dont have to explain just give answers Please help!I don't understand part B. Which options reflect the requirements for factoring using quadratic form? (Select all that apply.) What steps may be necessary to predict data not included in a data set using a scatter plot and line of best fit? Select all that apply.