Assume that the standard cost to make one finished unit includes 2 hour of direct labor at $8 per hour. During April, 22,000 direct labor-hours were worked, 10,500 units of product were manufactured, and total direct labor cost was $160,000. What is the labor rate variance for April

Answers

Answer 1

Answer:

the labor rate variance is $16,000 unfavorable

Explanation:

The computation of the labor rate variance is shown below:

As we know that

Labour Rate Variance = ( Actual Rate - Standard Rate) ×Actual Hours Worked

= ($160,000 ÷ 22,000 direct labor hours - $8) × 22000  direct labor hours

= ($7.27 - $8) × 22000  direct labor hours

= $16,000 Unfavorable

hence, the labor rate variance is $16,000 unfavorable

We simply applied the above formula so that the correct value could come

And, the same is to be considered  


Related Questions

William's accountant made an error, and the budget has been reduced from $3000 to $2500. William's profit will go down by:________

a. $625
b. $1350
c. $1650
d. $0

Answers

His profit will go down to A

You are a beginning investor with only $5,000 in savings. How can you achieve a widely diversified portfolio at reasonable cost

Answers

Buy shares in a mutual fund. Mutual funds pool savings from many individual investors and then
invest in a diversified portfolio of securities. Each individual investor then owns a proportionate
share of the mutual fund's portfolio.

The CFO of Ward Enterprises is setting up a new activity-based costing system. He has currently finished identifying activities and mapping overhead costs to cost pools associated with each activity. What is the next step for him to take in the process of designing an activity-based costing system?

a. Identify a cost driver associated with each activity.
b. Determine the appropriate denominator volume for each cost driver, to calculate an activity rate.
c. Add the cost pool totals together.
d. Divide each cost pool by the number of units produced

Answers

Answer:

a. Identify a cost driver associated with each activity.

Explanation:

While setting up the new activity based costing system he presently completed the identification of the activities and the cost of overhead is associated with each kind of activity

Now the next step in the activity based costing is to have a identification of the cost driver that associated with each kind of activity

Here cost driver means number of machine hours, number of machine setups, etc

Therefore the first option is correct

Celestial Crane Cosmetics is analyzing a project that requires an initial investment of $2,750,000. The project’s expected cash flows are:


Year Cash Flow
1 $350,000
2 -125,000
3 450,000
4 425,000

Celestial Crane Cosmetics's WACC is 9%, and the project has the same risk as the firm's average project.

1. Calculate this project's modified internal rate of return (MIRR). Choose from the options given below:

a. 23.25%
b. 17.19%
c. 24.26%
d. -18.52%

2. If Celestial Crane Cosmetics's managers select projects based on the MIRR criterion, they should _ _ _ _ _ this independent project.

Answers

Answer and Explanation:

1. The computation of the MIRR is shown below;

Year  Cash flows

0       $ -2,750,000

1        $ 350,000

2      $ -125,000

3      $ 450,000

4       $ 425,000

WACC 9%

MIRR -16.79%

This is the answer but the same is not provided in the given options

2, As we can see that the MIRR comes in negative so this independent project should not be accepted

Which one of the five generic competitive strategies most closely approximates the competitive approach that Under Armour is employing?

a. a broad differentiation strategy
b. a focused low-cost strategy
c. a best-cost provider strategy
d. a focused differentiation strategy
e. a low-cost provider strategy

Answers

Answer: focused differentiation

Explanation:

Butcher Timber Company hired your consulting firm to help them estimate the cost of equity. The yield on the firm's bonds is 8.75%, and your firm's economists believe that the cost of equity can be estimated using a risk premium of 3.85% over a firm's own cost of debt. What is an estimate of the firm's cost of equity from retained earnings?

Answers

Answer:

12.60%

Explanation:

Calculation for the estimate of the firm's cost of equity from retained earnings

Using this formula

Estimate Firm's cost of equity =Risk premium + Cost of debt

Let plug in the formula

Estimate Firm's cost of equity=3.85% + 8.75%

Estimate Firm's cost of equity= 12.60%

Therefore the estimate of the firm's cost of equity from retained earnings will be 12.60%

The difference between your sales and your cost of goods sold is known as your what

Answers

Answer:

profit.

Explanation: its just right

Cost of goods manufactured for Branson Books for the year was $860,000. Beginning work-in-process inventory was $40,000. Ending work-in-process was $60,000. If the beginning finished goods inventory was $400,000 and the ending finished goods inventory was $990,000.

Required:
What was the cost of goods sold for the year?

Answers

Answer:

Cost of goods sold = $270,000

Explanation:

Given:

Cost of goods manufactured = $860,000

Beginning work-in-process = $40,000

Ending work-in-process = $60,000

Beginning finished goods = $400,000

Ending finished goods inventory = $990,000

Computation:

Cost of goods sold = Cost of goods manufactured + Beginning finished goods - Ending finished goods inventory

Cost of goods sold = $860,000 + $400,000 - $990,000

Cost of goods sold = $270,000

The cost of goods sold for Branson Books in this year is $270,000.

Here, we are going to prepare the amount of the cost of goods sold for Branson Books.

Given Information

Cost of goods manufactured = $860,000

Beginning work-in-process = $40,000

Ending work-in-process = $60,000

Beginning finished goods = $400,000

Ending finished goods inventory = $990,000

The formula for Cost of goods sold is {Cost of goods manufactured + Beginning finished goods - Ending finished goods inventory}

Cost of goods sold = $860,000 + $400,000 - $990,000

Cost of goods sold = $270,000.

Therefore, the amount of the cost of goods sold for Branson Books is $270,000.

See similar solution here

brainly.com/question/14978443

Chester's Balance Sheet has $57,976,422 in equity. Further, the company is expecting $3,000,000 in net income next year. Assuming no dividends are paid and no stock is issued, what would their Book Value be next year

Answers

Answer:

Chester's Book Value would be $60,976,422 next year.

Explanation:

a) Data and Calculations:

Equity = $57,976,422

Expected net income = $3,000,000

If no dividends are paid and no stock is issued, the expected net income will be equal to the Retained Earnings for the next period.

Therefore, the book value or equity value of Chester's balance sheet for the next year will be the addition of the net income of $3,000,000 to the equity balance of $57,976,422.

This will total $60,976,422 ($57,976,422 + $3,000,000).

b) Chester's book value is the net asset value and can be calculated as total assets minus liabilities.

Explorations A
Describing Employers of Petroleum Engineers
According to the video, what are some employers of Petroleum Engineers? Check all that apply.
oil companies
government agencies
banks
schools
O public libraries
small consulting firms
It’s ABF

Have a good day

Answers

                                                            ABF is your answer....

Answer:

ABF

Explanation:

Lux Company uses a periodic inventory system. The company started the month with 20 lamps in its beginning inventory that cost $30 each. During the month, Lux purchased 80 additional lamps for $31 each. At the end of the month, Lux counted its inventory and found that 25 lamps remained unsold. If Lux uses the weighted average cost method, its cost of goods sold for the month is:________

Answers

Answer:

cost of goods sold = $2,310

Explanation:

beginning inventory 20 units at $30 each = $600

purchases during the month = 80 units at $31 each = $2,480

ending inventory = 25 units

using the weighted average cost method, each unit will be valued at ($600 + $2,480) / (20 + 80) = $3,080 / 100 units = $30.80

ending inventory = 25 units x $30.80 = $770

cost of goods sold = (100 - 25) x $30.80 = $2,310

Suppose that Hickory Manufacturing, Inc., a corporation headquartered in North Carolina, believes that it is entitled to a $24,700 federal tax refund, and that the Internal Revenue Service (IRS) has wrongfully refused to issue the refund. If Hickory Manufacturing elects to sue the United States (the IRS is a federal administrative agency) to recover the refund, it must pursue the matter:

A. in federal court, since the United States is a party to the litigation.

B. in North Carolina state court, since the company is headquartered in North Carolina.

C. through binding arbitration, non-binding arbitration, or mediation, since the United States has governmental immunity in the court system (although it does allow claims against the federal government to be pursued via alternate dispute resolution).

D. in United States Tax Court, since the dispute involves a tax matter.

Answers

Answer:

If Hickory Manufacturing elects to sue the United States (the IRS is a federal administrative agency) to recover the refund, it must pursue the matter:

D. in United States Tax Court, since the dispute involves a tax matter.

Explanation:

The United States Tax Court is the federal trial court of record for tax disputes. It is like a tribunal, which is inferior to the Supreme Court.  It was established by Congress, under Article I of the Constitution in 1969, to hear tax matters and adjudicate tax disputes.  Appeals are made directly, from this court, to the appeal court, before the matter can be dragged to the US Supreme Court.

Examples of financial manager investment decisions​

Answers

Answer:

There are four main financial decisions- Capital Budgeting or Long term Investment decision (Application of funds), Capital Structure or Financing decision (Procurement of funds), Dividend decision (Distribution of funds) and Working Capital Management Decision in order to accomplish goal of the firm viz., to maximize

Discuss the four common types of constraints (time, labor, equipment, and facilities) facing service businesses and give an example of each (real or hypothetical).

Answers

Answer:

The most severe constraint that anyone faces is time, the day has 24 hours, a week has 7 days and the year has 365 days. No matter how big or small a company is, time is the same for all. E.g. a factory has to build 10,000 units of good X for next week, they must do it before the due date. If the factory is shut down for any reason at all, e.g. lights go out, they will have to work overtime.

Two of the other constraints are basically related to capital: equipment and facilities. No matter how rich a person is or how big a company is, they have a certain amount of money, they cannot own it all. Only governments own machines that print money, and even they face strict regulations regarding how much money they can print. You need money to buy more equipment and build larger facilities, or if you do not have enough money, you will have to work overtime or eventually not be able to produce the output that you wanted. A facility has a certain level of maximum production, the same for a machine or equipment, and you cannot make it work over that level. E.g. a machine produces 10 units per hour, so it will not be able to produce 100 units per hour, nor 20 nor 40, not even 11.

Labor constraints refer to the total amount of labor supply available. E.g. all you need to do to understand the shortage of certain qualified labor is look at the amount of job vacancies in the high tech, computer and software industries. There are hundreds of thousands of vacant jobs around the world which cannot be filled simply because there are not enough qualified people. That is also the reason why careers in these industries are paid higher than average wages.

What term describes a ban or restriction on trade with another country?

Answers

Answer:

Embargo is the term which is used to describe the ban or restriction on trade with another country. Explanation: Embargo is an official suspension of trade with other countries. Under this act there is a restriction of import and export of products between the countries due to specific reason.

The term that describes a ban or restriction on trade with another country is called embargo.

What is embargo?

Embargo refers to an official ban on trade or other commercial activity with particular in the country. It is an official suspension of trade with other countries.

Under this act(embargo), there is a restriction of import and export of products between the countries due to specific reason.

Embargo can be placed on

Specific categories of goods.Scientific and technical information.Transport and other services,

Therefore, embargo is the term that describes a ban or restriction on trade with another country.

Learn more about embargo here : https://brainly.com/question/3795030

A firm have an inventory turnover of 5 times a year on a cost of goods sold of $800 000.if the firm improves the inventory turnover to 8 times a year while the cost of goods sold remains the same, which of the following statement is true?
A)$100,000 is additionally invested in purchasing stock
b)$160,000 is released into working capital
c)$60,000 is additionally invested in purchasing stock
d)$60,000 is released into working capital

Answers

Answer:

d) $60,000 is released into working capital

Explanation:

Inventory turnover is the number of times that a firm buys and sells inventory. A high inventory means that the company sells its stock many times in a year.

the formula for inventory turnover ratio

=Cost of goods sold/ average inventory

If a firm has COGS of $800,000 and an inventory turnover of 5, then the average inventory will be

=$800,000 /5

=$160,000

If the firm improves its  turnover to 8, then the average inventory will be

=$800,000/8

=$100,000

The firm average inventory will  $100,000 as opposed to $160,000 previously.

$60,000  will be released to working capital.

What role do group dyanmics play in financial decisions? use examples of personal and buisness financial decisions.​

Answers

People who are typically sensible can be influenced by group dynamics to make decisions they would not have made otherwise. When certain members of a group help others overcome preconceptions, the results can be favorable.

What is an example of group dynamics in business financial decisions?

When certain members of a group assist others in overcoming preconceptions, the results are good like Resolve problems quickly,  Develop collaboration, Build communication and Help team leaders to develop.

Thus, group dynamics play an essential role in decision making.

For further details about group dynamics, click here:

https://brainly.com/question/14490371

#SPJ2

Mr. Rafiq owes Mr. Ahmed Rs. 7000 to be due in 5 years and Rs. 15,000 to be due in 7 ½ years. How much should Mr. Rafiq pay at the end of 6 years which may be acceptable to Mr. Ahmed if money is worth 8% compounded semi-annually?

Answers

Answer:

The answer is "$20906.15".

Explanation:

In the next five years, Mr. Rafiq must be due to 7000 Ahmed and in [tex]7 \frac{1}{2}[/tex] years Rs. 15000 must be due.  

Interest r = 8% semi-annually aggregated  

Hence a one-off fee only at end of 6 years is an FV fee at 5 years plus a [tex]7 \frac{1}{2}[/tex]  year payment.  

[tex]\to[/tex]Year 6 single payment[tex]= CF5 \times (1+\frac{r}{2})^{(2 \times 1)} + \frac{CF6}{(1+\frac{r}{2})^{(2\times 1.5)}}[/tex]

[tex]\to[/tex] Payment at year 6 [tex]= 7000 \times {(1+\frac{0.08}{2})}^2 + \frac{15000}{(1+\frac{0.08}{2})^3 }[/tex]

                                   [tex]= \$ \ 20906.15[/tex]

On January 1, 2014, Evers Company purchased the following machine for use in its production process:

Machine: The recorded cost of this machine was $180,000. Evers estimates that the useful life of the machine is 4 years with a $10,000 salvage value remaining at the end of that time period.

a) Calculate the amount of depreciation expense that Evers should record each year of its useful life under the following assumptions. Show your workings.
(1) Straight-line method
(2) Double declining balance method
(3) Units-of-activity method and estimates that the useful life of machine is 125,000 units. Actual usage is as follows: 2014, 45,000 units; 2015, 35,000 units; 2016, 25,000 units; 2017, 20,000 units.
b) Which method used to calculate depreciation reports the highest amount of depreciation expense in year 1? The highest in year 4? The highest total amount over the 4-year period?

Answers

Answer:

a) Calculate the amount of depreciation expense that Evers should record each year of its useful life under the following assumptions. Show your workings.

(1) Straight-line method

depreciable value = $180,000 - $10,000 = $170,000 / 4 = $42,500 per year (same for each year)

(2) Double declining balance method

depreciation expense year 2014 = $180,000 x 1/4 x 2 = $90,000

depreciation expense year 2015 = $90,000 x 1/4 x 2 = $45,000

depreciation expense year 2016 = $45,000 x 1/4 x 2 = $22,500

depreciation expense year 2017 = $22,500

(3) Units-of-activity method and estimates that the useful life of machine is 125,000 units. Actual usage is as follows: 2014, 45,000 units; 2015, 35,000 units; 2016, 25,000 units; 2017, 20,000 units.

depreciation expense per unit = $170,000 / 125,000 units = $1.36

depreciation expense year 2014 = $1.36 x 45,000 = $61,200

depreciation expense year 2015 = $1.36 x 35,000 = $47,600

depreciation expense year 2016 = $1.36 x 25,000 = $34,000

depreciation expense year 2017 = $1.36 x 20,000 = $27,200

b) Which method used to calculate depreciation reports the highest amount of depreciation expense in year 1?

double declining balance

The highest in year 4?

straight line method

The highest total amount over the 4-year period?

double declining balance

On February 22, Brett Corporation acquired 210 shares of its $3 par value common stock for $25 each. On March 15, the company resold 62 shares for $28 each. What is true of the entry for reselling the shares

Answers

Answer:

Credit Additional Paid in Capital $186

Explanation:

Preparation of the true of the Journal entry for reselling the shares

Dr Cash 1,736

(62 x $28)

Cr Treasury Stock 1,550

(62x $25)

Cr Additional Paid-in Capital 186

(62 x $3)

Therefore the journal entry to reissue the shares for Brett Corporation On February 22 would be:

Credit Additional Paid in Capital $186

First National Bank charges 14.1 percent compounded monthly on its business loans. First United Bank charges 14.4 percent compounded semiannually. Calculate the EAR for First National Bank and First United Bank.

Answers

Answer:

16.7

Explanation:

Superior Company has provided you with the following information before any year-end adjustments:

Net credit sales are $135,500.
Historical percentage of credit losses is 2%.
Allowance for doubtful accounts has a credit balance of $375.
Accounts receivables ending balance is $44,000.

Required:
What is the estimated bad debt expense using the percentage of credit sales method

Answers

Answer: $‭2,710‬

Explanation:

Using the percentage of credit sales method, the bad debt expense is estimated to be a percentage of the total credit sales of the company and this is subtracted from the credit sales. Any bad debt will then be apportioned to this estimated figure.

Estimated Bad debt expense = Net credit sales * Historical percentage of credit losses

= 135,500 * 2%

= $‭2,710‬

Question 2 (2 points)
All of the following are considered a common purpose of advertising except:
O A) increasing market share
B) Acceleration of revenue
OC) Classfication of products
OD) Reinforcement of brand recognition
Lection 21 minte

Answers

Answer:

C) Classification of products

Explanation:

Advertising is not a means of classifying products.

Advertising is a commercial process of marketing goods and services to a target group of people.

Advertising is a means of making a product known the the general market population. It helps to increase the market share of a particular product among competitors. When an advert is done rightly, it can bring more revenue to the company. Also, it reinforces brand recognition.

[tex]\mathrm {Hey, there!}[/tex]

Let's solve your problem!

Classification of products is not a way of advertising.

Increasing market share is a way of advertising.

Acceleration of revenue is also a way of advertising.

The answer is C.

[tex]\mathrm {Best, of, Luck!}[/tex]

Nancy is considering whether her toy manufacturing business should develop its own brand. Which is a company reward Nancy can expect from branding?

Answers

Answer: a. Brands enhance loyalty.

Explanation:

Brands enhance loyalty because people are more likely to identify with a symbol than with something that has a general identity. When a company has a brand therefore, it will enhance the loyalty of its consumers as they look to identify with that brand.

Take Adidas for instance, the three stripes logo is so iconic that people can sometimes have entire wardrobes of Adidas apparel to show those three stripes off and show that they identify with it. This is the benefit that Nancy stands to gain with branding.

Suppose you have a two-stock portfolio consisting of Apple and Tesla stock. The portfolio weight of Apple is 25% and the rest is Tesla. The volatility of annual returns is 35% for Apple and 60% for Tesla. The correlation coefficient between the two stocks' returns is 0.22. What's the volatility of your portfolio?

Answers

Answer:

Standard deviation = 47.69% (Approx)

Explanation:

Given:

Portfolio of Apple stock w1 = 25% = 0.25

Portfolio of Tesla stock w2 = 75% = 0.75

Standard deviation return Apple σ1 = 35% = 0.35

Standard deviation return Tesla σ2 = 60% = 0.60

Correlation coefficient ρ12 = 0.22

Find:

Standard deviation

Computation:

Standard deviation = √w1²σ1² + w2²σ2² + 2w1σ1w2σ2ρ12

Standard deviation = 0.4769

Standard deviation = 47.69% (Approx)

the best answer for the question . the population of a small island nation is 50,000 people and their real GDP is $ 500,000,000 , then what's the real GDP per capita

Answers

I am not sure what the questions is can you explain it more
Please

The increased generosity of unemployment insurance programs in Canada as compared to the United States should:_____

a. increase the duration of unemployment in Canada as compared to the U.S.
b. decrease the duration of unemployment in Canada as compared to the U.S
c. raise the duration of unemployment in the U.S.
d. have no impact on the duration of unemployment in Canada.

Answers

Answer:

Option A: Increase the duration of unemployment in Canada as compared to the U.S

Explanation:

Unemployment is simply defined as the total number of people who are actively looking for work but do not currently have job (employed).

Unemployment insurance is a federally authorized, state-run program in which payroll taxes are used to pay benefits to workers laid off by companies.

Patrick took a loan of $50,000 with a repayment period of five years from a bank to start his own business. Every month he has to pay the bank $900 to repay the loan. What type of credit is demonstrated in this scenario? A. unsecured credit B. secured credit C. revolving credit D. installment credit

Answers

Answer:

b

Explanation:

Answer:

D. Installment Credit

Reginald owns a grocery and his clerks are on strike. Reginald is trying to operate the store with the help of his manager, but ten of the striking clerks are crowding near the store entrance with large picket signs. If Reginald asks you what can be done, your best answer would be for Reginald to:_______

a. seek a rescission that will return the clerks to their status quo.
b. merge law and equity.
c. seek a decree of specific performance.
d. seek an injunction.
e. hire Norris, Stallone and Segal

Answers

Answer:

merge law and equity

Explanation:

In resolving labour related or welfare issues the best way to do so will be to hear the grievances of the striking workers and try to find an equitable solution to the situation.

However if all reasonable avenues have been pursued and they still don't want to comply, then legal measures can be taken to make them work.

In this scenario Reginald should call the striking workers and try to come to an equitable solution for the business and workers where there will be a win-win.

If this does not work he can use the law to compel them to comply.

The business analyst for Video Sales, Inc. wants to forecast this year's demand for DVD decoders based on the following historical data: Year Enrollments 5 Years ago 900 4 Years ago 700 3 Years ago 600 2 Years ago 500 Last Year 300 What is the forecast for this year using a three-year weighted moving average with weights of 0.5, 0.3, and 0.2?a) 163.
b) 180.
c) 300.
d) 420.
e) 510.

Answers

Answer:

d) 420

Explanation:

In three-year weighted moving average with weights of 0.5, 0.3, and 0.2, the forecast can be calculated using the following formula

Forecast(This year) = 0.5*Demand(last year) + 0.3*Demand(2 years ago) + 0.2*Demand(3 years ago)

Forecast(This year) = 0.5*300 + 0.3*500 + 0.2*600

Forecast(This year) = 150 + 150 + 120

Forecast(This year) = 420

Other Questions
Last Sunday 1,575 people visited the amusement park. 56% of the visitors were adults, 16% were teenagers, and 28% were children ages 12 and under. Find the number of adults, teenagers, and children that visited the park. adults? teenagers? children? if you live in new york city or france. please tell me what its like? Density of solid copper is 8960 kg/metre cubed. Calculate thevolume of 5000 kg of copper to two significant figures. The Hawaiian Islands were formed by what? faulting folding volcanoes erosion Which statement best describes the Warren Court of the 1950s and 1960s?The Warren Court made rulings that maintained the status quo and caused little controversy.The Warren Court made rulings that maintained the status quo but are now considered controversial.The Warren Court made rulings that caused little controversy at the time but affected Americans lives in ways no one expected.The Warren Court made rulings that were controversial at the time but continue to shape American society. The country Japan fought and defeated during the Sino-Japanese War of 1894-1895 was China Korea the Philippines Taiwan The melting point of a substance is an example of? what is the KE if a 10kg mass traveling at 5 m/s The sum of three times a number (2) and -23 is 28. e(x) = -x + -6Find e(-2) what is the meaning of the phrase "general good of the colony?" what were the things that had to be done to the reconstructionist era? what is meiotic metaphase II? Please make a PowerPoint,3 slides about AI in UAE pls 1. un numar se mareste cu 4 iar rezultatul se mareste de 4 ori. noul rezultat micsorat cu 4 se imparte la 4 si se obtine 4.aflati numarul need help on 11-12 ASAP!!! You want to buy a new TV. The diagonal measure of the screen is 42 inches, and the screen width is 36.6 inches. What is the screen height? Round your answer to the nearest hundredth. HELP ME PLEASE I NEED HELP I WILL GIVE BRAINLIST Help please, i dont know this :) what compromise did states reach for the purpose of determining representation by population in the house of representatives?1)slaves would be counted s three-fifths of a person for official population count.2)slave population would count for representation by population in the house of representatives.3)each slave would be counted three times during population calculations.4)slave-holding states would get three representatives instead of five.