The last step among the following process costing steps is to identify the product costs to account for. A process costing system is used when a company produces a large quantity of homogeneous products.
Companies like these keep track of the costs associated with each production process to compute the overall cost of the final product.
Process costing is a method of accounting that is used to determine the cost of a product that is produced on a large scale by a company.
Steps in the process costing method are as follows:
Measure the physical flow of resources.Compute the equivalent units of production.Compute the costs per equivalent unit of production.Identify the product costs to account for.
Therefore, it can be concluded that the step that must be done last among the given process costing steps is to identify the product costs to account for.
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which of the following is an outcome of incivility at the workplace? check all that apply. loss of customers increased helpfulness more focus on the work better health lack of effort on the job
Incivility in the workplace can lead to a variety of negative outcomes, such as loss of customers, decreased helpfulness, lower focus on the job, poorer health, and lack of effort on the job.
First, incivility can lead to a loss of customers, as customers will be less likely to patronize a business with an unpleasant atmosphere. Employees who are the target of incivility may be less likely to provide good customer service, which can lead to customers taking their business elsewhere.
Second, incivility can decrease helpfulness in the workplace, as employees who have experienced incivility may be less willing to help their colleagues. This can lead to a decrease in team morale and efficiency, as employees are unwilling to help each other out.
Third, incivility can lead to lower focus on the job, as employees may be more preoccupied with their feelings of anger and resentment rather than performing their job to the best of their ability. This can lead to mistakes and lower productivity.
Fourth, incivility can lead to poorer health, as employees who are the target of incivility can experience physical and psychological health issues such as stress, anxiety, and depression.
Finally, incivility can lead to lack of effort on the job, as employees may be less motivated to work hard and less willing to put in extra effort. This can lead to lower productivity and quality of work.
In conclusion, incivility in the workplace can lead to a variety of negative outcomes, such as loss of customers, decreased helpfulness, lower focus on the job, poorer health, and lack of effort on the job.
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vanessa wants to position her financial services company. she can position her services according to
In order to stand out from the competitors and draw in clients, the financial services company can be positioned depending on its target market, price, service level, brand image, product features, and location.
Is frequently used to show how customers perceive a company's trademarks or products.To demonstrate how consumers perceive various brands, a perceptual map is employed. You can use the map to see where your competitors stand in relation to you and to spot market possibilities.
What positioning error do companies commit frequently?The most prevalent error is to view positioning as a process of coming up with fresh methods to express what the company has always done. (Going directly to step two.) Selecting a business strategy is the primary and main emphasis of positioning.
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g concentrate producers integrate forward into bottling during the case, what do they need to control?
The concentrate producers need to control several factors when integrating forward into bottling.
These include production costs, raw materials, supplier costs, marketing strategies, distribution channels, and brand image.
Production costs refer to the cost of production of the concentrate and bottling process. Raw materials refer to the quality of ingredients that are used to produce the concentrate and any other associated products. Supplier costs refer to the cost of obtaining the raw materials and concentrate.
Marketing strategies refer to how the product is advertised and how it is positioned within the market. Distribution channels refer to the outlets and retail chains where the concentrate and bottling products are sold. Lastly, brand image refers to the reputation of the company and its products, and how they are perceived by consumers.
To successfully integrate forward into bottling, the concentrate producers must be able to control these various factors, as it is essential for the production process, distribution channels, and the overall reputation of the brand.
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as part of its proposal to win the 2012 olympics, london developed a carbon offset plan to reduce the games' impact on the environment. in 2011, the organizers decided to drop this plan to reduce emissions. we can conclude that
As part of its proposal to win the 2012 Olympics, London developed a carbon offset plan to reduce the games' impact on the environment.
In 2011, the organizers decided to drop this plan to reduce emissions, so we can conclude that the London Olympics did not implement their carbon offset plan to reduce their impact on the environment.
What is a carbon offset plan?
A carbon offset plan is a program that offers companies, organizations, and individuals the opportunity to invest in projects that reduce greenhouse gas (GHG) emissions to compensate for their own carbon footprints.
The plan provides people with the opportunity to contribute to carbon reduction projects around the world. There is a carbon offset mechanism that encourages businesses to invest in low-carbon technologies, energy efficiency improvements, and alternative energy systems.
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what is the source document for journalizing sales returns and allowances?
The source document for journalizing sales returns and allowances is a "debit note or credit note."
What are sales returns and allowances? Sales returns and allowances refer to products that are returned by a buyer to the seller, usually because the goods are damaged or not according to the order given by the buyer. A debit note or credit note is issued by the seller as a result of this transaction, which is then used as a source document for journalizing sales returns and allowances.
What is a debit note? A debit note is a document that a seller provides to a purchaser to inform them that they have been billed for more than the correct amount. A debit note is a method of reducing an invoice amount when the invoice is originally issued, making it more accurate. The seller acknowledges the decrease in the amount due to the purchaser in a debit note.
What is a credit note? A credit note is a document that a seller provides to a buyer to let them know that they have been billed for less than the correct amount. A credit note is a means of increasing an invoice amount when the invoice is originally issued, making it more accurate. The seller acknowledges the increase in the amount due from the purchaser in a credit note.
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henley corporation has bonds on the market with 19.5 years to maturity, a ytm of 11.2 percent, a par value of $1,000, and a current price of $936. the bonds make semiannual payments. what must the coupon rate be on the bonds? (do not round intermediate calculations and enter your answer as a percent rounded to 2 decimal places, e.g., 32.16.)
The bonds of Henley Corporation on the market have 19.5 years to maturity, a YTM of 11.2 per cent, a par value of $1,000, and a current price of $936. The coupon rate of Henley Corporation's bonds is 6.25%
To calculate the coupon rate of the bonds, we will use the following formula:
PV = PMT [(1 - (1 + r/n)-n*t)/(r/n)] + FV/(1+r/n)n*t
where PV = Present Value of the bonds
= $936
PMT = Semi-annual payment of the bonds
r = Yield to maturity/required
rate of return = 11.2%/2 = 0.056 per semi-annual period
n = Number of semiannual periods
= 19.5 years * 2 semi-annual periods per year
= 39 semi-annual periods
FV = Par value of the bond
= $1,000t
= Maturity of the bond = 19.5 years
Substituting the values in the above formula, we get;
936 = PMT [(1 - (1 + 0.056)-39)/(0.056)] + 1000/(1+0.056)-39/2
Now, we have to find the coupon rate of the bonds. So, we have to solve the above equation to determine the PMT, which is the coupon payment per period of the bond.
Using financial calculator or Excel sheet, we get the PMT as $62.51 (rounded to two decimal places).
Now, we will substitute the values of PMT, FV, and PV in the coupon rate formula to determine the coupon rate of the bond.
Coupon Rate Formula: Coupon rate = (PMT / FV) * 100
Coupon rate = (62.51 / 1,000) * 100
Coupon rate = 6.25 %
Therefore, the coupon rate of the Henley Corporation's bond is 6.25%.
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has 7.8 percent coupon bonds on the market that have 7 years left to maturity. The bonds make annual payments and have a par value of $1,000. If the YTM on these bonds is 9.8 percent, what is the current bond price? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) Current bond price
The current bond price for the 7.8 percent coupon bonds with 7 years left to maturity is $945.62. This can be calculated by taking the present value of all future coupon payments plus the present value of the par value.
The YTM of 9.8 percent is used to calculate the present value of future payments. The coupon rate is 7.8 percent, so each year the bondholder will receive $78. The par value of the bond is $1,000.
Using a spreadsheet, the present value of all future coupon payments and the par value can be calculated. We first calculate the present value of all future coupon payments. This is done by taking the coupon rate and dividing it by the YTM, then subtracting one.
This gives us 0.798. We then multiply that by the coupon payments to get the present value of all future coupon payments, which is $62.54. We then take the par value of the bond, $1,000, and calculate the present value of the par value by dividing it by the YTM, subtracting one, and then adding one.
This gives us a value of $734.08. We then add the present value of the coupon payments to the present value of the par value to get the current bond price of $945.62.
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Which of the following is not an issuer of bonds? a. households b. corporations c. the U.S. Treasury d. government ...
The correct answer is option A. households. Households are not issuers of bonds because they do not have the financial resources to issue bonds like corporations and the U.S. Treasury do.
Bonds are debt instruments issued by corporations and governments, with investors lending money in exchange for a fixed interest rate and repayment of the original loan amount at maturity. The U.S. Treasury also issues bonds to finance government expenditures. Bonds issued by the U.S. Treasury are considered some of the safest investments since they are backed by the full faith and credit of the U.S. government. Therefore, households are not an issuer of bonds. Therefore the correct option is A
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Leadership students will collaborate with each other to plan, decide, and execute events - how do you manage disagreements between yourself and others?
Think about the possible responses and your response to them. By defusing the issue, try to reduce your stress. Consider the advantages that the person could choose. You should modify what you say to fit their communication style.
What role does the leader have in negotiations and conflict resolution?Effective leaders know how to bring contentious situations into the open in order for all parties to begin working toward a settlement that will benefit everyone. They resolve conflicts in a way that makes it possible to develop enduring relationships.
Why is it important for leaders to resolve conflicts?This maintains commercial links while enabling parties to a dispute to learn more about one another. Good conflict resolution programs also help people get back to work since unresolved disagreements usually reduce focus and productivity at the office.
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assume the nominal rate was 11.50% and the inflation rate was 3%. using the fisher effect, what was the real rate? multiple choice 8.1% 8.25% 9.10% 9.90% 11.50%
Real Interest Rate is 8.25%. Therefore option B is correct.
Convert the nominal interest rate and inflation rate to decimals: 11.50% = 0.115, and 3% = 0.03. Apply the Fisher Effect formula: Real Interest Rate = (1 + Nominal Interest Rate) / (1 + Inflation Rate) - 1.
Plug in the values: Real Interest Rate = (1 + 0.115) / (1 + 0.03) - 1. Calculate the result: Real Interest Rate = (1.115) / (1.03) - 1. Continue calculating: Real Interest Rate = 1.0825 - 1. Convert the result back to a percentage: Real Interest Rate = 0.0825 * 100 = 8.25%.
Based on the Fisher Effect, the real interest rate is 8.25%. So, the correct answer among the multiple-choice options is 8.25%.
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you have a habit of drinking a cup of starbucks coffee ($3.75 a cup) on the way to work every morning. if instead you put the money in the bank for 30 years, how much would you have at the end of that time, assuming that your account earns 5% interest compounded daily? assume also that you drink a cup of coffee every day, including weekends.
Assuming that my account earns 5% interest compounded daily, in 30 years $122,674 will be accumulated.
As per Given information
Daily Payments = $3.75
Interest Rate = 5% = 0.05 / 365 = 0.0001370 per day
Time = 30 Years = 30 * 365 = 10950 periods
The formula for future value of annuity is given as -
Future Value of Annuity = [tex]P * { ( 1 + r ) ^ n - 1 / r }[/tex]
Future Value of Annuity = 3.75 * { ( 1 + 0.0001370 ^ 10950) / 0.0001370 }
Future Value of Annuity = 3.75 * 32712.969
Future Value of Annuity = $122,673.64 or $122,674 { rounded off }
Therefore, In 30 Years, $122,674 will have accumulated.
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when making a decision, managers should focus on what is relevant versus non-relevant information. if a company is going to buy a new machine, what is non-relevant?
Why is the marginal tax rate always higher than the effective tax rate?
The marginal tax rate is always higher than the effective tax rate because it is the rate that is applied to the next dollar earned, while the effective tax rate is the average tax rate paid on all income earned.
This means that as income increases, the marginal tax rate also increases, while the effective tax rate may not necessarily increase at the same rate. While the effective tax rate is the average tax rate applied to all income. Marginal tax rates increase as income increases because they are designed to be progressive, meaning that those who earn more income pay a higher percentage of that income in taxes. On the other hand, effective tax rates may not increase as income increases because they are influenced by various deductions, credits, and exemptions that taxpayers are eligible for.
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what's true about the relationship between product attributes and product benefits? product attributes only contribute to functional but not psychological benefits. a benefit is the use consumers get out of a product's attributes and features. product benefits need to be more standardized than product attributes. marketers can decide whether to include product attributes or benefits in their products. a product has to have the same number of product attributes and product benefits.
The statement that is true about the relationship between product attributes and product benefits is: A benefit is a use consumers get out of a product's attributes and features.
Product attributes refer to a product's physical and non-physical features, characteristics, or specifications that make it different from other products on the market. Product attributes could include features such as color, weight, size, or price, and other things like the product's brand name, quality, and packaging.Product benefits are the things that consumers get out of a product. These are the benefits that the consumer will receive when using the product. Benefits could include the product's ease of use, durability, design, convenience, and other things that the consumer values.A product has to have the same number of product attributes and product benefits is an untrue statement.Marketers cannot decide whether to include product attributes or benefits in their products is also an untrue statement.The relationship between product attributes and product benefits is that benefits are the use that consumers get out of a product's attributes and features. Benefits come from the attributes of a product, so product attributes and product benefits are interdependent.Learn more about product here: https://brainly.com/question/25922327
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which is a true statement about independent hotels? independent hotels are mostly luxury class hotels in urban locations with more than 150 rooms independent hotels are not affiliated with a specific chain chain hotels outnumber independent hotels in every country of the world independent hotels may never be managed by an outside entity
The true statement about independent hotels is that "independent hotels are not affiliated with a specific chain".
"What are independent hotels?
Independent hotels are defined as hotels that are not affiliated with any particular brand or chain. Independent hotels are normally owned by a single proprietor or a small group of partners or shareholders. These hotels may be located in virtually any location and offer a variety of facilities and services. The hotels are usually smaller in size, with fewer than 150 rooms. The operators of independent hotels may opt to take part in joint marketing initiatives or offer their services through online travel booking portals such as Booking.com or Expedia.
Independent hotels, unlike chain hotels, are not constrained by franchise regulations, marketing restrictions, or other constraints placed on them by a parent corporation. Independent hotels, on the other hand, may be more challenging to manage and market than chain hotels, which benefit from greater brand recognition and economies of scale.
Why is it important to choose independent hotels?
Because independent hotels have the freedom to create a unique, personalized experience for each visitor, they may provide a more intimate and distinctive experience. Independent hotels often provide unique or boutique experiences that are tailored to the specific preferences and requirements of the visitor, resulting in a more personalized stay. This, along with the fact that independent hotels are not affiliated with a specific chain, makes them a common choice for travelers who want a more personalized and unique experience.
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as an influencer, ntozake's job is to use social media to get her followers to form a strong emotional connection with a product she has been paid to promote. this connection is formed through a process known as:
The process is known as "brand engagement".
Brand engagement is the process of creating an emotional connection between a brand and its consumers by creating meaningful interactions between the two. By creating a strong emotional connection with her followers, Ntozake is able to successfully promote the product she has been paid to promote.
Brand engagement is the process of creating an emotional connection between a brand and its consumers. It involves creating meaningful interactions between the brand and its audience, such as through stories, videos, and other forms of content.
By engaging with her followers, Ntozake is able to get them to form an emotional connection with the product she is promoting. This connection is then used to help her followers make an informed decision on whether or not to purchase the product.
Brand engagement is an important part of any successful influencer marketing campaign, and Ntozake has used it to great success.
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jl.12 which components would be good candidates for point-of-use inventory stocking in a computer manufacturing environment?
In a computer manufacturing environment, the following components would be good candidates for point-of-use inventory stocking:Motherboards, Processors, Graphics Cards, RAMHard Drives, SSD drives, Power Supplies,Fans and Cooling systems,Optical DrivesCases and Enclosures.
There are a variety of components that are used in the manufacturing of computers. As a result, determining the appropriate ones for point-of-use inventory stocking may be a difficult task. However, certain components are more essential than others, and they should be stocked more frequently to ensure that manufacturing operations can proceed smoothly.For instance, motherboards, processors, and graphics cards are all critical components that must be in stock at all times. Since they are the building blocks of a computer, it's crucial that manufacturers have them on hand. RAM, hard drives, and SSDs, as well as power supplies and fans, are also critical components to consider.Cases and enclosures, as well as optical drives, are less critical and may not need to be stocked as frequently. The amount of each component stocked will be determined by a variety of variables, including the size of the manufacturing plant, the type of computers being produced, and the volume of orders being received by the manufacturer.
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Lubricants for production equipment which are not parts of the final products are called:
a. Finished goods
b. Work-in-process
c. Maintenance, repair and operating supplies
d. Cycle stock
e. Raw materials
Lubricants for production equipment which are not parts of the final products are called maintenance, repair and operating supplies.
The lubricants for production equipment that are not parts of the final products are called maintenance, repair, and operating supplies (MRO). MRO refers to any materials, tools, and equipment used in the production processes but is not directly included in the final products. Examples include cleaning supplies, lubricants, spare parts, and other consumables that keep the production equipment running smoothly.
These lubricants are essential to maintain the production processes and ensure the proper functioning of the production equipment, but they do not become part of the finished goods. Instead, they support the creation of final products and help maintain the cycle stock.
finished goods are the goods or products that are manufactured and ready for sale.
Cycle stock refers to the inventory of raw materials or finished goods kept in stock to meet the production demand.
Work-in-process is generally used for unfinished products that will be turned into finished products soon.
Raw materials are the materials that are used to produce finished goods or products.
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luke invests $800 into an account with a 2.9% interest rate that is compounded semiannually. how much money will he have in this account if he keeps it for 5 years?
Luke will have $917.54 in his account after 5 years.
Luke will have $917.54 in his account after 5 years if he invests $800 with an interest rate of 2.9% compounded semiannually. This can be calculated using the formula
A = P(1 + r/n)nt, where A is the amount at the end of the time period, P is the principal (the amount he originally invested), r is the interest rate, n is the number of times the interest is compounded per year, and t is the time period in years.
In this case, P is $800, r is 0.029 (2.9%), n is 2 (since it's compounded semiannually), and t is 5. Plugging these values into the formula, we get A = 800(1 + 0.029/2)2*5 = $917.54.
Therefore, Luke will have $917.54 in his account after 5 years.
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shun corporation manufactures and sells a hand held calculator. the following information relates to shun's operations for last year: unit product cost under variable costing $ 5.20 per unit fixed manufacturing overhead cost for the year $ 260,000 fixed selling and administrative expense for the year $ 180,000 units (calculators) produced and sold 400,000 what is shun's absorption costing unit product cost for last year? (round your intermediate calculations to 2 decimal places.) group of answer choices $4.10 per unit $4.55 per unit $5.85 per unit $6.30 per unit
Shun Corporation's absorption costing unit product cost for last year is $6.30 per unit.
What is absorption costing?Absorption costing is a form of cost accounting that records all production costs, such as direct materials, direct labour, and overheads, in the cost of the product. Absorption costing is used to determine the cost of goods sold on a company's income statement. It assigns both fixed and variable overhead costs to a product's cost, which can be useful for decision-making and planning purposes.
Shun Corporation manufactures and sells a hand-held calculator. The following information is related to Shun's operations for the previous year:
Unit product cost under variable costing = $5.20 per unit.Fixed manufacturing overhead cost for the year = $260,000.Fixed selling and administrative expenses for the year = $180,000.Units (calculators) produced and sold = 400,000.
The formula for determining the absorption costing unit product cost is given below: Absorption costing unit product cost = (Variable manufacturing cost per unit + Fixed manufacturing overhead cost per unit) / Number of units produced Absorption costing unit product cost = ($5.20 + $0.85) / 400,000= $6.30 per unit therefore, Shun Corporation's absorption costing unit product cost for last year is $6.30 per unit.
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a discouraged worker is a(n) . multiple choice question. unemployed worker who drops out of the labor force and no longer seeks work actively part-time worker who actively looks for full-time work unemployed worker actively seeking work employed worker who is looking for a different type of work
A discouraged worker is an unemployed worker who drops out of the labor force and no longer seeks work actively.
What is a discouraged worker?A discouraged worker is a person who is out of work and is not actively seeking employment due to a lack of job prospects or economic constraints, according to the Bureau of Labor Statistics (BLS).
The Bureau of Labor Statistics (BLS) considers them to be marginally attached to the labor force, which means they are not considered part of the labor force or unemployed.
This is because they have not looked for work in the past four weeks and are not currently available to start work immediately. The number of discouraged workers is used by the BLS to calculate the country's total underemployment rate, which includes both unemployed individuals and those who are marginally attached to the labor force.
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Find the sales tax and total cost of a computer that costs $499.99. The tax rate in the state of NJ is 7%.
Sales Tax = _____________
Total Cost = ____________
Show your work please.
The sales tax is $34.99, and the total cost would be $534.98.
What is the sales tax?Note, a sales tax is a consumption tax imposed on the sale of goods and services. It is usually a percentage of the purchase price, collected by the seller and remitted to the government.
Since we are told sales tax is 7%; the sales tax value in dollars ($) =
[tex]\frac{7}{100} * 499.99 = 34.99[/tex]
Total cost = Sales tax + cost of computer
Therefore,
Total cost = $34.99 + $499.99 = $534.99.
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9) garret and hans own all the stock of gh corporation. garret sells all his gh stock to olga on february 12. the next day, gh makes an s election. for the election to apply to the current year, who must consent to the election? a) just hans b) garrett and hans c) garrett, hans, and olga d) hans and olga
For the election to apply to the current year, Hans and Olga must consent to the election. The correct answer is d) Hans and Olga.
When a corporation makes an S election, it becomes a pass-through entity, which means that its income, deductions, and credits flow through to the shareholders for tax purposes. To make an S election, the corporation must file Form 2553 with the IRS and meet certain eligibility criteria. One of these criteria is that all shareholders must consent to the election.
In this scenario, Garret sells all his GH stock to Olga before the S election is made. Since he is no longer a shareholder, he does not need to consent to the election. However, Hans and Olga, who are now the only shareholders of GH Corporation, must both consent to the S election for it to be valid for the current year.
Thus, the parties required to consent to the S election for it to apply to the current year after Garret sells all his GH stock to Olga on February 12 are Hans and Olga, which is option d)
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true or false: reporting comprehensive income can be done with a single, continuous statement or in two separate, but consecutive statements. true false question. true false
The given statement " reporting comprehensive income can be done with a single, continuous statement or in two separate, but consecutive statements" is True. Reporting comprehensive income can be done with a single, continuous statement or in two separate, but consecutive statements. Comprehensive income includes all changes in equity during a period, except those resulting from investments by owners and distributions to owners.
There are two methods to present comprehensive income: the single-statement approach and the two-statement approach. In the single-statement approach, a company combines net income and OCI in a single, continuous statement called the Statement of Comprehensive Income.
On the other hand, the two-statement approach involves presenting net income in the first statement, called the Income Statement, and OCI in a separate, but consecutive statement, called the Statement of Other Comprehensive Income. The total comprehensive income is then presented at the bottom of the second statement.
Both presentation methods are acceptable under accounting standards, and a company can choose the method that best suits its needs and provides the most meaningful information to its stakeholders. The main objective is to ensure that users of financial statements have a clear understanding of the company's comprehensive income, including its components and overall impact on the company's financial position.
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a security that represents part ownership or equity in a company
quiz europe was hurt by the financial crisis in 2008. high unemployment hit all areas of the population. however, the group that was hit the hardest were young people, ages 18-25 years of age. many of these young people ended up leaving and moving to other areas looking for work. many new initiatives and educational programs in the european union are aimed at young people to give them better educational and vocational skills. what is the european union making an investment in to help improve the lives of the young people?
The European Union is investing in educational and vocational training programs for young people ages 18-25 years of age in order to help them recover from the economic crisis in 2008.
This investment is designed to help young people build the skills and experience needed to find meaningful work and become more competitive in the job market.
The European Commission has launched various initiatives to support young people, including:
- The Youth Guarantee Scheme, which provides financial assistance to young people who are in need of help in finding a job or gaining further education or training.
- The Erasmus+ program, which provides young people with opportunities to study, work and volunteer abroad.
- The European Solidarity Corps, which provides funding for volunteer projects in areas of social inclusion, environmental protection and human rights.
- The European Social Fund, which provides grants to improve skills, job opportunities and social inclusion.
- The European Structural and Investment Funds, which provide funding for activities that help reduce youth unemployment and promote employment, education, and skills.
These initiatives are designed to create more job opportunities, promote education and training, and equip young people with the necessary skills to succeed in the job market. They also aim to reduce youth unemployment and help young people gain access to decent work and better quality of life.
The European Union’s investment in young people is an important step in improving the lives of those affected by the financial crisis in 2008. It is also a sign of commitment to the future of Europe and its young citizens.
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which of the following will not shift a supply curve? group of answer choices a change in per-unit costs brought about by a change in taxes a change in the number of sellers a change in the price of relevant resources a change in the good's own price
A change in the good's own price will not shift a supply curve. The supply curve represents the relationship between the quantity supplied and the price of the good.
A change in the good's own price will not shift a supply curve because the supply curve represents a relationship between the price of a good and the quantity that producers are willing to supply at that price. It is not affected by changes in the price of the good itself.There are a few factors that can shift a supply curve, including:Changes in the cost of production, such as per-unit costsChanges in the number of sellers in the marketChanges in the price of relevant resources, such as labor or raw materialsChanges in taxes or other government policies that affect the cost of production or the incentives for producing a good.A change in per-unit costs, taxes, the number of sellers, or the price of relevant resources can cause the supply curve to shift, but a change in the good's own price will only result in a movement along the existing supply curve, not a shift in the curve itself.Learn more about supply curve: https://brainly.com/question/11717727
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the wright company has a standard costing system. the following data are available for september: actual quantity of direct materials purchased 60,000 pounds standard price of direct materials $7 per pound material price variance $6,000 unfavorable material quantity variance $7,000 favorable the actual price per pound of direct materials purchased in september is:
The actual price per pound of the actual price per pound of direct materials purchased in September is: $6.90 per pound.
How to calculate the actual price per pound of direct materials purchased?
The actual price per pound of direct materials purchased can be calculated as follows:
Material Price Variance = (Actual Price – Standard Price) × Actual Quantity
Purchasing a material below the standard price will lead to a favorable variance while purchasing the material at a price above the standard will lead to an unfavorable variance. Therefore, material price variance is unfavorable when the actual price is greater than the standard price and vice versa.
The Material Price Variance in September was $6,000 unfavorable.
The Material Quantity Variance in September was $7,000 favorable.
Standard price per pound of direct materials is $7.
Total quantity of direct materials purchased is 60,000 pounds.
Material Quantity Variance = (Actual Quantity – Standard Quantity) × Standard Price
Material Quantity Variance in September = (Actual Quantity – Standard Quantity) × $7
Material Quantity Variance in September = $7,000 (given as favorable)
Now we can find the Actual Quantity of Direct Materials Purchased using the Material Quantity Variance:
Material Quantity Variance = (Actual Quantity – Standard Quantity) × Standard Price
$7,000 = (Actual Quantity – Standard Quantity) × $7Actual Quantity – Standard Quantity = 1,000
Actual Quantity = 1,000 + Standard Quantity
Actual Quantity = 1,000 + 60,000
Actual Quantity = 61,000 pounds
Now we can use this actual quantity to find the actual price per pound of direct materials purchased:
Material Price Variance = (Actual Price – Standard Price) × Actual Quantity-$6,000 = (Actual Price – $7) × 61,000
Actual Price – $7 = -$6,000 / 61,000Actual Price – $7 = -0.09836
Actual Price = $6.90
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when a gain contingency is probable and the amount of gain can be reasonably estimated, the gain should be:
The gain should be recognised in the financial accounts in line with the revenue recognition principle when a gain contingency is likely and the size of the gain can be calculated with reasonable accuracy.
A gain contingency is a possible gain that is dependent on unforeseen future occurrences that are out of the reporting entity's control. Gain contingencies may result from a number of things, including settlements of legal disputes, insurance payouts, or the conclusion of contentious contracts. Gain contingencies are not required by accounting standards to be recorded until they are deemed likely and the potential gain may be calculably determined. Reasonable estimation denotes that the gain can be quantified with adequate accuracy and probable denotes that the possibility of the gain occurring is more likely than not. Gain contingencies should be reported in the notes to the financial statements but not recorded in the financial statements unless these requirements are completed.
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constant dollars are dollars whose value has been adjusted for inflation. group of answer choices true false
Constant dollars are dollars whose value has been adjusted for inflation. This statement is true. Inflation is defined as a general rise in the prices of goods and services over time.
As a result, if an item cost $1 in 1990 and now costs $2 in 2020, we can't compare these prices directly because of the inflation factor. Hence, to evaluate the cost of living, the purchasing power of money over time must be considered. By adjusting the current value of a dollar for inflation, constant dollars are calculated.
The actual value of a dollar in constant dollars is the amount that the dollar would have been worth in a base year. Inflation refers to the phenomenon of rising prices of products and services over time. As a result, the buying power of money is reduced, making the comparison of values from different years challenging.
As a result, it becomes necessary to calculate constant dollars or real dollars. The value of money, adjusted for inflation over a particular period, is referred to as constant or real dollars.Constant dollars are the inflation-adjusted value of money, which means they account for changes in the cost of living over time.
These figures provide an accurate picture of the worth of money over time, allowing for more accurate comparisons between historical periods.
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