12.85 millions was the amount of the gain or loss in the estimate change caused from projected benefits.
given data,
The projected benefit at the beginning of the year = $280 million
The projected benefit at the end of the year = $285 million
Service cost for the year = $16 million
pension benefits = $12 million
actuary's discount rate = 5%
Calculation of amount of the gain or loss the estimate change caused is
= $285 millions - $16 millions
= $269 millions
= $269 millions - $12 millions
= $257 millions
= $257 millions x 5%
= 12.85 millions
The amount of the gain or loss in the estimate change caused is 12.85 millions
the complete question is:
The projected benefit obligation was $280 million at the beginning of the year and $285 million at the end of the year. Service cost for the year was $16 million. At the end of the year, pension benefits paid by the trustee were $12 million. The actuary’s discount rate was 5%. At the end of the year, the actuary revised the estimate of the percentage rate of increase in compensation levels in upcoming years.
What was the amount of the gain or loss the estimate change caused?
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at december 31, suppose that the following information (in thousands) was available for banana republic inc.: ending inventory $22,700; beginning inventory $21,600; cost of goods sold $221,500, and sales revenue $450,000. calculate the inventory turnover and days in inventory for banana republic. (round answersto 1 decimal places, e.g. 15.2. use 365 daysfor calculation.) inventory turnover times days in inventory days
The direct costs of production, such as direct labor and materials, are not included in the cost of goods sold, which is also known as cost of sales.
The cost of goods or services that are not sold should not be included in the calculation of the cost of goods sold.Cost of goods sold equals gross profit minus sales, or Cost of goods sold minus purchases minus ending inventory.
Purchase Price: $8,920 million minus Cost of Goods Sold: $8,795 million
Your company's total cost of goods sold is the sum of all costs directly related to product sales.That could include items purchased for resale, raw materials, packaging, and direct labor related to producing or selling the good, depending on your business.
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when an owner of real estate sells property to someone else, he is exercising which of these legal rights?when an owner of real estate sells property to someone else, he is exercising which of these legal rights?
when an owner of real estate sells property to someone else, he is exercising Disposition legal rights.
Real estate is any of this type of immovable property, which includes land, structures, and any on-site natural resources like water, crops, minerals, or minerals. Any interest in the aforementioned property, structures, or housing in general is also included. Real and estate are terms used in the law to describe a person's "interest" in a piece of land-related property. Personal property is different from land property.
Personal property, which is not permanently fixed to the land and includes items like cars, boats, jewelry, furniture, tools, and farm equipment, is different from real estate.
In the US, fiduciaries, individuals, for-profit corporations, and business corporations can all transfer, own, or acquire real estate.
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if you were making a marketing mix decision on place, which would be the three most important external factors you need to consider?
You need to consider the three most important external factors: culture, competition, and legality. A promotion mix may be a combination of promoting ways with advertising, sales, promotion and promoting to attain a particular marketing goal.
The promotional mix is often solely a part of a bigger promoting combine. Improves the effectiveness of promotional campaigns. Promotion may be a crucial part of any business. Therefore corporations develop a promotion combine, golf stroke all efforts to form promotions at the proper place, at the proper time, and to the proper audience.
The promotion mix is the mix of various strategies and tools of communication you employ in presenting your company, product or services to focus on customers.
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a company uses the allowance method to account for bad debts. the current year was the first year of operations for the company, so it had a $0 opening balance in its allowance for uncollectible accounts. during the current year, the company provided a total of $250,000 of services on account. during the current year, the company wrote off uncollectible accounts of $10,000. by the end of the current year, cash collections on accounts receivable totaled $210,000. the company estimates that 20% of the accounts receivable balance at 12/31 of the current year will prove uncollectible. required: what journal entry did the company record to write off uncollectible accounts during the current year? what journal entry should the company record to recognize bad debt expense for the current year?
Journal entry did the company record to write off uncollectible accounts during the current year = 8040.
What are investments?A purchase made with the intention of creating income or capital growth is known as an investment.An asset's value increasing over time is referred to as appreciation. When a person invests in a good, they do not intend to utilize it as a source of immediate consumption, but rather as a tool for future wealth creation.An investment always involves the expenditure of some resource today—time, effort, money, or an asset—in the anticipation of a future return greater than the initial investment.For instance, an investor might buy a financial asset right away with the hope that it would provide income later on or that it can be sold for a profit at a higher price.According to our question-
Credit sales = 156,000
Less: collection of account= 132,300
Less: written off = 6,300
= 17,400
The bad debt expense was calculated as:
= (17,400 × 10%) + 6300
= (17400 × 0.1) + 6300
= 1740 + 6300
= 8040
Hence, Journal entry did the company record to write off uncollectible accounts during the current year = 8040.
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unlike the debt coverage ratio, the debt yield ratio (dyr) is not affected by the interest rate or amortization period of the loan; the dyr is simply a measure of how large the noi is relative to the loan amount. lenders who rely on this ratio are typically willing to accept a minimum dyr of:
Debt yield ratios (DYRs) of at least 10% are normally acceptable to lenders who rely on this ratio.
What is DYR, or debt yield ratio?One such less well-known statistic used to estimate the risk associated with commercial real estate lending is debt yield ratios. To assess and contrast loans and mortgages, debt yield is used along with the Loan-to-Value Ratio (LTV) and the Debt Service Coverage Ratio (DSCR). Divided by the loan amount, the debt-to-yield ratio represents the property's net operating income.
By focusing on net property income or annual revenue, this measure of risk isolates it from factors like property value, amortization, or interest rates. It is simple to determine the debt-yield ratio, often known as the debt-to-yield ratio. Debt yield is calculated as the loan amount divided by operating income.
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depreciation of a country's currency will be more effective in reducing its trade deficit if its: a) imports do not have good substitutes. b) exports are primarily luxury goods. c) exports represent a small portion of foreign consumer expenditures.
Depreciation of a country's foreign money might be extra powerful in lowering its exchange deficit if its: luxurious items.
The required details for luxury good in given paragraph
Under the elasticities approach, a foreign money depreciation will cause a more discount in a exchange deficit while export call for and/or import call for are extra elastic. The call for for luxurious items is especially elastic, even as the call for for items with out excellent substitutes or for items that constitute handiest a small part of purchaser costs is especially inelastic. a luxurious excellent (or upmarket excellent) is a excellent for which call for will increase extra than what's proportional as income rises, in order that costs on the best end up a more share of universal spending.
Luxury items are in evaluation to necessity items, wherein call for will increase proportionally much less than income. Luxury items is regularly used synonymously with advanced items.
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working papers of continuing audit interest usually are filed with the administrative working papers.
A. true
B. false
Working papers of continuing audit interest usually are filed with the administrative working papers.
A. true
Audit documentation includes records of the preparation and execution of the job, the methods carried out, the evidence gathered, and the findings drawn by the auditor, among other things. The term "audit documentation" can also apply to work papers or working documents.
Working papers are records that the auditor keeps of the methods used, the tests carried out, the data collected, and the pertinent judgments made during the engagement.
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In a marketing plan, the ________ state what the marketing function must accomplish to achieve overall business objectives.
'In a marketing plan, the Opportunities and threats state what the marketing function must accomplish to achieve overall business objectives.
A marketing plan can be part of your overall business plan. A solid marketing strategy is the foundation of a well-crafted marketing plan that helps you reach your goals. Marketing plans contain a list of actions, but they are of little use to businesses without a solid strategic foundation.
A marketing plan is a promotional strategy that a company implements to sell its products and services. A marketing plan helps determine who your target markets are, how best to reach them, the price at which your product or service will be sold, and how your company will measure its efforts.
A marketing plan outlines marketing/promotional activities for a specific period of time (usually the next 12 months). It explains how to reach, engage, and persuade customers to buy your product or service with clear goals, actions, and responsibilities.
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gabriel operates a tree-trimming business in maine. he charges the perfectly competitive price of $47 per hour. the marginal cost of working the 36th hour each week is $42; the marginal cost of working the 37th hour is $44; the 38th hour is $46; and the 39th hour is $48. how many hours should he work each week?
In order to optimize his net gain, Gabriel should spend 38 hours each week in the tree-trimming industry in Maine.
What is meant by the term marginal cost?The term "marginal cost" describes the rise in manufacturing costs brought on by the creation of more product units.
A different name for it is the marginal production cost. Businesses may evaluate how volume produced affects cost and eventually profits by calculating the marginal cost.The difference in total production costs caused by creating or producing one extra unit is known as the marginal cost in economics.The charger for tree-trimming by Gabrial are-
perfectly competitive price - $47 per hour.marginal cost of working the 36th hour each week = $42.marginal cost of working the 37th hour = $4438th hour = $4639th hour = $48Thus, in order to optimize his net gain, Gabriel should spend 38 hours each week in the tree-trimming industry in Maine.
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reciprocity and redistribution are both forms of exchange of goods. reciprocity is more likely to be found in
Reciprocity typically happens between persons who are acquainted at a social level that is higher than the family.
Reciprocity is the oldest form of exchange and is utilized in egalitarian cultures. Generalized, balanced, and negative reciprocity are the three types of reciprocity.
Redistribution is the reassignment of money, power, and resources, whereas reciprocity is the process of exchanging services and goods to achieve some sort of equilibrium and mutual cooperation.
Reciprocity is the term used in cognitive science to describe non-market exchanges of products or labor, from direct barter (immediate exchange) to gift exchanges where a return is later anticipated (delayed exchange), such as birthday gift exchanges.
A salesperson offering a free gift to a potential customer in the hopes that they will return the favor by making a purchase is an example of reciprocity.
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if carissa dalton has a $400,000 home insured for $312,000, based on the 80 percent coinsurance provision, how much would the insurance company pay on a claim of $17,000? assume there is no deductible. (do not round intermediate calculations. round your answer to 2 decimal places.)
The insurance company would pay $16,575 on a claim of $17,000 based on the coinsurance formula.
0.80 × 400,000 = 320,000
(312,000 /320,000) × 17,000
= $16,575
Coinsurance Formula
Amount paid = (Insurance coverage / Coinsurance requirement) × Claim amount
(coinsurance req. = value of home * %)
The coinsurance formula is the homeowner's insurance formula that determines how much a homeowner will be reimbursed for a claim. When a homeowner fails to maintain coverage of at least 80% of the home's replacement value, the coinsurance formula kicks in. Those who file a claim in this situation will only receive a partial reimbursement based on the formula. The coinsurance formula determines how much a homeowner or property owner will be reimbursed for a claim.
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benito is a charismatic leader. his employees all find him inspirational and admire him. they feel benito considers and treats them as individuals who each play a valuable role in the success of the company. benito is a(n) blank leader.
Benito is a transformational leader as he considers and treats the employees as individuals who each play a valuable role in the success of the company.
What defines a transformational leader?Transformational leadership is a leadership that can inspire followers to make changes in their own lives. A leadership approach known as "transformational leadership" modifies both societal institutions and human behavior. The four pillars of transformative leadership are the "four I's": idealistic influence, inspiring drive, intellectual stimulation, and personalized consideration.
Transformational leaders adopts a leadership style that concentrate on "transforming" others in order to benefit one another and the entire organization. Trust, devotion, loyalty, and respect are the responses from followers of a transformative leader, as well as a stronger desire to exert more effort than was previously anticipated.
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7. problems and applications q3 the problem of time inconsistency applies to fiscal policy as well as to monetary policy. suppose the government announced a reduction in taxes on income from capital investments, such as new factories. if investors believed that capital taxes would remain low, the government's action would cause the level of investment to . after investors have responded to the announced tax reduction, the government can get more tax revenue by taxes on income from capital investments. true or false: given your answer to the preceding part, investors would not believe the government's announcement. true false
Investors would not believe the government's announcement. Hence, the correct response to this statement would be true.
Give a brief account on Fiscal policy.Fiscal policy is the use of government income collection (taxes or tax cuts) and expenditure to affect a nation's economy in economics and political science. After the Great Depression of the 1930s, when the prior laissez-faire approach to economic management proved ineffective, the use of government revenue expenditures to affect macroeconomic variables emerged as a response. The principles of British economist John Maynard Keynes, whose Keynesian economics postulated that changes in the amount of government spending and taxation have an impact on aggregate demand and the level of economic activity, serve as the foundation for fiscal policy. The main tactics a government and central bank utilize to further their nation's economic goals are fiscal and monetary policy.
If investors believed that capital taxes would remain low, the government's action would lead to an increased level of investment.
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uppose that in 2018 and 2019, households and firms reduced desired expenditures. during the same period inflation fell and unemployment rose. a. the change in unemployment, but not the change in inflation, is consistent with what a given short-run phillips curve implies. b. neither the change in inflation nor the change in unemployment are consistent with what a given short-run phillips curve implies. c. the change in inflation, but not the change in unemployment, is consistent with what a given short-run phillips curve implies. d. both the change in inflation and the change in unemployment are consistent with what a given short-run phillips curve implies.
Suppose that in 2018 and 2019, households and firms reduced desired expenditures. during the same period inflation fell and unemployment rose then option D) both the change in inflation and the change in unemployment are consistent with what a given short-run phillips curve implies.
A rise in the cost of goods and services throughout an economy is referred to as inflation in the study of economics. As the general price level rises, each unit of currency may buy fewer goods and services, hence inflation is related to a reduction in the purchasing power of money. Inflation is the term used to describe when prices in an economy rise or when the purchasing power of money falls. According to economists, a variety of factors, such as an increase in the money supply, higher wages, and increased aggregate demand, may contribute to inflation. Low and high inflation rates are both capable of contributing to economic deterioration. In certain situations, the Fed will take the opposing course and lower interest rates or buy assets to increase cash flow. When the economy is having trouble and inflation is too low, this is done.
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the demand curve suggests that an auto manufacturer will sell 20,000 mercedes-benz m-class vehicles when they are priced at $50,800, but when the price is reduced to $45,000, that quantity will increase to 27,000 units. what is the resulting elasticity?
The resulting elasticity -3.07 ; % change in quantity demanded = (27,000 - 20,000) / 20,000 = 0.35% change in price = ($45,000 - $50,800) / $50,800 = -0.114Price Elasticity of Demand = 0.35 / (-0.114) = -3.07
Demand is the amount of goods that people are willing to buy at a particular price at a particular time. Description: Different quantities can be requested at different prices at any given time.
Demand refers to the desire and willingness of a consumer to purchase a product or service over a specified time or period. Consumers must also be able to pay for what they want and need according to their disposable income budget. Demand is therefore the force that influences economic growth and market expansion.
Demand refers to the amount that consumers want and can buy at a given price. Demand is the entire relationship between the price of a commodity and the quantity of demand for the commodity.
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the costs of environmental clean-ups absorbed by downstream individuals, companies, or municipalities are referred to as
The costs of environmental clean-ups absorbed by downstream individuals, companies, or municipalities are externalities.
Environmental externalities are the uncompensated effects on the environment due to the production and consumption of a product. Environmental externalities can be positive or negative.
A positive externality can benefit the environment such as the elimination of a disease or preventing waste to flow into the river, saving the ecosystem.
A negative externality can have negative effects on the environment. For instance, pollution is damaging the health of the people or depletion of the forest area to create space for factories. It will affect the third party that is not involved in the production and consumption chain.
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which of the following are the two main components of current core compensation? group of answer choices base pay and discretionary benefits base pay and bonuses base pay and legally required benefits bonuses and legally required benefits flag question: question 5
Base pay and variable pay are the two main components of an employee's compensation package
The clear rate of compensation an employee receives in exchange for the services they provide to the employer is known as base pay.
The largest component of a CEO's compensation package is long-term incentives. When CEOs achieve an organization's strategic goals that will maximize shareholder value, these bonus opportunities reward them. Stock, stock options, restricted stock, or other forms of similar compensation are used to pay CEOs.
The IRS defines a key employee as someone who satisfies one of the following criteria: owns more than 5% of the company. has a salary of more than $150,000 per year for the plan year as of 2020 and owns more than one percent of the business.an officer who will earn more than $185,000 in 2020 and 2021.
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When posting from the sales journal to the accounts receivable subsidiary ledger, write the letter "S" plus the page number on which the transaction was recorded in the Posting Reference column of the subsidiary ledger account.
A. true
B. false
When posting from the sales journal to the accounts receivable subsidiary ledger, write the letter "S" plus the page number on which the transaction was recorded in the Posting Reference column of the subsidiary ledger account.
B. false
An accounting ledger that displays each customer's transaction and payment history to whom the company lends credit is known as an accounts receivable subsidiary ledger.
To maintain accuracy, the balance in each client account is frequently compared to the general ledger's accounts receivable balance.
It can be divided into three types: fixed asset sub-ledger, accounts receivable sub-ledger, and accounts payable sub-ledger. Subledger reduces the likelihood of fraud and errors.
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The supply-side effects show that a tax cut on labor income ________ the supply of labor and ________ employment.
The supply-side effects show that a tax cut on labor income increases the supply of labor and decreases employment.
According to the supply-side effects, a tax cut on labor income results in an increase in the labor supply and a fall in employment.
According to the supply-side hypothesis, economic growth is inevitably fueled by expanding the supply of goods. According to the supply side ideology, rather than attempting to manage the economy by regulating prices and wages, the government should concentrate on boosting economic output by lowering taxes and decreasing regulations.
In the end, it thinks that the greatest way to ensure everyone's prosperity is through market mechanisms.
According to supply-side economics, a nation's economy will grow if its supply of goods is increased.
Practitioners of supply-side fiscal policy frequently concentrate on reducing taxes, bringing down borrowing costs, and dereglementing industries to encourage increasing production.
In the 1970s, supply-side fiscal policy was developed as an alternative to demand-side Keynesian policy.
Supply-side policies, according to their detractors, are flawed and may increase economic inequality.
On theoretical and empirical grounds, this theory's viability is still being disputed, with proponents on both sides of the argument.
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krepps corporation produces a single product. last year, krepps manufactured 34,080 units and sold 28,200 units. production costs for the year were as follows: direct materials $ 259,008 direct labor $ 153,360 variable manufacturing overhead $ 269,232 fixed manufacturing overhead $ 443,040 sales totaled $1,494,600 for the year, variable selling and administrative expenses totaled $163,560, and fixed selling and administrative expenses totaled $224,928. there was no beginning inventory. assume that direct labor is a variable cost. under variable costing, the company's net operating income for the year would be: multiple choice $31,752 higher than under absorption costing. $76,440 higher than under absorption costing. $76,440 lower than under absorption costing. $31,752 lower than under absorption costing.
The correct answer is $95,400 lower than the absorption costing.
What is absorption costing?The full cost of producing a good or rendering a service is taken into account by the absorption costing accounting method. Whether "fixed" or "variable," all manufacturing overheads are included in TAC in addition to the costs of materials and labor. Both direct and indirect costs can be associated with each cost center. Using specific cost centers, the direct cost can be located with ease. Contrarily, it is difficult to associate the cost center with indirect costs. Assocation is the term used to describe how overhead is divided among the departments. Primary apportionment, also known as distribution, is a method that allows for the loading of overheads for both production and service departments.
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steel mill inc. makes an offer to teri to enter into a contract to work as an metallurgical engineer for a certain salary for one year subject to a five-year renewal based on his performance. teri accepts the offer. this is a valid contract because it includes
The fact that there is both an offer and an acceptance makes this a legal contract.
A legal contract is what?
Legal contracts are legally binding agreements that specify the rights and obligations of two or more parties. These written contracts contain pledges between the parties that are upheld in a court of law. Legal agreements are beneficial because they safeguard all parties in the event of a legal dispute.
They also lay out expectations so that everyone who signs the contract is aware of their obligations and rights. When it comes to law enforcement, legal contracts are quite important. A legally enforceable contract provides the judicial system and law enforcement with a reference document to aid in decision-making.
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when cheetos developed a new "cheesy" flavor, cheddar jalapeno crunchy cheetos, it was an example of a _______.
When cheetos developed a new "cheesy" flavor, cheddar jalapeno crunchy cheetos, it was an example of a line extension.
What is Line extension?
A line extension is the creation of a product that is closely connected to one or more existing goods in the product line but is particularly created to address somewhat different client demands. The target market for Cheddar Jalapeno Crunchy Cheetos is presumably the same as for Original Cheetos, with the exception that this group prefers their Cheetos spicy. When a parent brand introduces a new product line in a market where its customers are already familiar with it, this is known as a line extension. Brands can expand their product lines without developing new categories. The addition of new flavours to a soft drink company's current drink selection is a prime illustration of a line expansion.To know more about Line extension visit:
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sosa company has $39 per unit in variable costs and $1,900,000 per year in fixed costs. demand is estimated to be 138,000 units annually. what is the price if a markup of 35% on total cost is used to determine the price? round to two decimal places.
Managerial accounting is used to give relevant information to people within a company, mostly management, to aid them in making more informed business decisions. Financial accounting is used to generate financial statements that benefit external users.
Annual fixed cost is $1,900,000.
Producing 138,000 units annually
Fixed cost per unit is $13.77 divided by 1,900,000 units.
$39 is the variable cost per unit.
Fixed cost per unit plus variable cost per unit equals total cost per unit ($13.77 + $39 = $52.77 per unit).
Markup equals Total Cost * 35% (52.77 * 35% = $18.47),
Sale price equals total costs plus a markup of 52.77 plus 18.47, or $71.24.
Any expenses that vary according to how much a business produces and sells are considered variable costs. Contrarily, fixed costs are those outlays that don't change regardless of how much a business produces.
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ery small tools are less productive because they remove material slower due to their reduced size and strength. how should engineers design cost effective part features with regard to the tool size(s) required to produce them?
Engineers should use a step in the design of any physical object selecting the material which makes them design cost-effective part features with regard to the tool size required to produce them.
Any physical object's design process includes selecting a material. Minimizing costs while attaining performance goals for the product is the main purpose of material selection in the context of product design. A rigorous process of selecting the best material for a certain application begins with evaluating the characteristics and prices of prospective materials.
When choosing materials, it can often be helpful to use a material index or performance index related to the desired material qualities. As an illustration, a thermal blanket's thermal conductivity must be low to minimize heat transfer for a particular temperature difference. As a result, choosing the material for any physical thing should be a stage in the design process for engineers.
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transformational leadership often incorporates which types of leadership?a.behavioral and situationalb.authentic and servantc.visionary and charismaticd.transactional and motivational
Transformational leadership often incorporates (C) visionary and charismatic.
What is transformational leadership?A leadership style known as transformational leadership affects both social systems and individual behavior. In its optimal state, it brings about significant and constructive change in the followers with the ultimate objective of transforming followers into leaders.According to the leading idea of transformational leadership, a leader engages teams or followers in ways that go beyond their immediate self-interests in order to recognize changes that are necessary and to develop a vision for those changes.It is simple for the followers to trust and believe in a transformational leader. This is also known as charisma because displaying a charismatic personality has been shown to persuade followers to emulate their leader.Therefore, transformational leadership often incorporates (C) visionary and charismatic.
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Correct question:
transformational leadership often incorporates which types of leadership?
a. behavioral and situational
b. authentic and servants.
c. visionary and charismatic.
d. transactional and motivational
when designing roads, bridges, and buildings, it is possible to save large amounts of money on initial construction costs by considering only smaller floods, but in the long run, it is commonly cheaper to build with large floods in mind.
The statement 'when designing roads, bridges, and buildings, it is possible to save large amounts of money on initial construction costs by considering only smaller floods, but in the long run, it is commonly cheaper to build with large floods in mind' is true.
When construction is made such as that of a road, bridge, or building, the government or the organization has to plan the construction process according to the budget.
Making of roads, bridges or buildings that are designed keeping in mind smaller floods will be cheap for the time being. But in case a larger flood situation arises, then the construction will be destroyed and revenue would have to be generated again to build up the road, bridge, or building again.
Hence, in the longer run, it is cheaper to design buildings or rods once keeping in mind the heavy flood situations.
Although a part of your question is missing, you might be referring to this question:
When designing roads, bridges, and buildings, it is possible to save large amounts of money on initial construction costs by considering only smaller floods, but in the long run, it is commonly cheaper to build with large floods in mind. TRUE OR FALSE.
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one key concern of franchising is the protection of the total business system that a franchise offers. true or false
It is TRUE that, One key concern of franchising is the protection of the total business system that a franchise offers.
The word "franchising" means "to be free from servitude" and is derived from the French language. It was created as a business strategy in the 1850s in the United States. Some historians contend, however, that franchising emerged as a method of licensing much earlier, during the feudal era when the leader of the Roman Catholic Church granted his clergy the authority to levy church taxes locally.
A low-cost strategy for gaining market share quickly is franchising. An indirect way for a franchisor to deliver a consistent product and customer experience is through a franchisee.
This is accomplished by transferring operational processes to the franchisee organization and managing them for performance.
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the balanced scorecard perspective that assesses whether or not the organization encourages employees to make suggestions and question the status quo is known as the perspective.
The balanced scorecard perspective that assesses whether or not the organization encourages employees to make suggestions and question the status quo is known as Innovation and Learning.
What Organization means?
An organization is a group of people who work together to achieve specific goals. It can be thought of as a social system that includes all formal human relationships. The organization includes employee work division and task alignment toward the company's ultimate goal.
It is also known as the second most important managerial function because it coordinates employee work, acquires resources, and combines the two in order to achieve the company's goals.
Organization is a process that aims to achieve goals through proper planning and coordination of activities. It is based on the principle of work division and establishes an authority-responsibility relationship among the members of the organization.
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manufacturing overhead was estimated to be $591,600 for the year along with an estimated 20,400 direct labor hours. actual manufacturing overhead was $551,820, and actual labor hours were 21,800. the predetermined manufacturing overhead rate per direct labor hour would be:
The predetermined manufacturing overhead rate per direct labor hour would be $29
The overhead rate is what?An expense related to the creation of a good or service is the overhead rate. Overhead expenses include things like the price of the corporate headquarters that aren't directly related to productivity. In order to distribute or allocate the overhead costs based on specific metrics, an overhead rate is applied to the direct production-related costs.
For instance, based on the number of machine hours or labor hours needed to produce the product, overhead costs may be applied at a predetermined rate. In order to more precisely determine the profitability of each product, an additional cost called an overhead rate is added to the direct costs of production.
Calculation:
$591,600 is the estimated manufacturing overhead.
20,400 hours of direct labor are projected.
$551,820 is the actual manufacturing overhead.
21,800 actual direct work hours
Calculating the manufacturing overhead rate in advance:
Calculated manufacturing overhead rate = Calculated direct labor hours / Calculated manufacturing overhead
manufacturing overhead rate that is fixed = $591,600 / 20,400
manufacturing overhead rate that is fixed = $29
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elias is creating an agenda for his team's upcoming sales meeting. what should he include in the agenda?
Elias is creating an agenda for his team's upcoming sales meeting, expected outcomes include in the agenda
The process of leading to the sale of goods or services is referred to as sales. Businesses have segmented sales organizations made up of various teams. Additionally, these sales teams are frequently chosen based on the market they are targeting, the good or service they are selling, and the target client. A meeting's agenda is a list of the topics that will be discussed, starting with the call to order and ending with the adjournment. It typically contains one or more specific items of business that need to be handled. Specific times for one or more activities may be included, but they are not required to be. Agendas typically include: Informational items: updating the group on relevant information.
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