Option A. True, the removal of nontariff barriers on apples usually results in an increase in apple imports, a decline in the revenues of apple producers who compete with imports, and job losses for local apple workers.
The relative concentration of bargaining power between foreign exporters and domestic importers determines how an import quota's revenue-generating impact is distributed. Non-tariff trade barriers are ones that impose restrictions on the import or export of goods without the use of tariffs. The World Trade Organization (WTO) categorizes a number of non-tariff trade barriers, such as import licensing, pre-shipment inspections, rules of origin, customs delayers, and other mechanisms that obstruct or limit trade. An import tax, or tariff, can be considered. If the positive terms of trade effect outweighs the negative protection effect and consumption effect, a tariff may improve the welfare of a "big" levying country. Import taxes on steel have a tendency to make domestic automakers more competitive.
An elimination of nontariff barriers on apples tends to increase apple imports, reduce profits of import-competing apple producers, and generate job losses for domestic apple workers.
a. True
b. False
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the jurisdiction, the building type, the occupancy classification, and who owns and operates the building will determine which accessibility requirements apply to a project
True: The jurisdiction, the building type, the occupancy classification, and who owns and operates the building will determine which accessibility requirements apply to a project.
Buildings and structures of an accessory character, as well as miscellaneous structures not classified in any specific occupancy, must be built, equipped, and maintained to meet the requirements of this code in proportion to the fire and life hazard associated with their occupancy. Hence, the given statement seems correct.
When the correct occupancy classification is chosen, the building's components and features are designed to provide a reasonable level of protection to the building and its occupants. Many different fire and life safety features are required based on the occupancy classification. These specifications reflect the distinct and expected characteristics of the anticipated occupants of that space, such as self-preservation ability, familiarity with the space, age, and alertness.
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the core inflation statistic excludes food and energy prices because they exhibit substantial _________, so core inflation is sometimes viewed as a better gauge of ongoing inflation trends
Core inflation statistic excludes food and energy prices because they exhibit substantial volatility.
Inflation is a measure of the increase in the general price level of goods and services in an economy over a period of time. The core inflation statistic is used to measure inflation by excluding certain items that exhibit substantial volatility.
Food and energy prices are two of the most volatile items, therefore, core inflation statistic excludes them. This is because food and energy prices can fluctuate greatly due to factors such as weather conditions and geopolitical events, which can skew the overall inflation rate.
By excluding these items, the core inflation statistic provides a more accurate gauge of ongoing inflation trends. This is because it eliminates the short-term fluctuations and provides a more accurate picture of the underlying inflationary pressures in an economy.
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yler Tooling Company uses a job order cost system with overhead applied to products on the basis of machine hours. For the upcoming year, the company estimated its total manufacturing overhead cost at $420,000 and total machine hours at 60,000. During the first month of operations, the company worked on three jobs and recorded the following actual direct materials cost, direct labor cost, and machine hours for each job: Job 101 Job 102 Job 103 Total Direct materials used $ 19,200 $ 14,400 $ 9,600 $ 43,200 Direct labor $ 28,800 $ 11,200 $ 9,600 $ 49,600 Machine hours 1,000 hours 4,000 hours 2,000 hours 7,000 hours Job 101 was completed and sold for $60,000. Job 102 was completed but not sold. Job 103 is still in process. Actual overhead costs recorded during the first month of operations totaled $45,000. Required: 1. Calculate the predetermined overhead rate. 2. Compute the total manufacturing overhead applied to the Work in Process Inventory account during the first month of operations. 3. Compute the balance in the Work in Process Inventory account at the end of the first month. 4. How much gross profit would the company report during the first month of operations before making an adjustment or over- or underapplied manufacturing overhead? 5-a. Determine the balance in the manufacturing overhead account at the end of the first month.
The anticipated overhead rate is= $7. During the first month of operations, the following total manufacturing overhead was applied to the Work in Process Inventory account= $49,000
What is overhead rate?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 depending on certain metrics, an overhead rate is applied to the direct production-related costs.
For instance, based on the number of machine hours or human hours needed to produce the product, overhead charges may be levied at a predetermined rate. Overhead expenses or expenses not directly related to the creation of a good or service are known as indirect costs.
3. At the end of the first month, the Work in Process Inventory account had the following balance= $86,800
4. Prior to making an adjustment for manufacturing costs that was either over- or under-applied, the company would report the following gross profit during its first month of operations= $5,000.
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accrued liabilities are: multiple choice questio
A. expensed in a later period than the cash was paid B. expenses incurred before cash was paid C. expenses paid at the time incurred
The concept is that Accrued liabilities are expenses a company owes but that have not yet been invoiced for payment. The answer is option B, expenses incurred before cash was paid.
The term "accrued liability" refers to expenses that have been incurred but have not yet been paid by the company.
These are the costs of goods and services that the company has already provided and that it will have to pay for in the future. A company can raise liabilities for any number of liabilities and these are recorded on the company's balance sheet.
They are usually recorded as a current liability on the balance sheet and adjusted at the end of the accounting period. These are liabilities that will be repaid in the near future.
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fill in the blank: resources in a design system contain helpful tools like to help designers build designs quickly and learn how to use elements effectively.
The primary focus for a designer being part of such a team should not be to design components on their own; it should be to guide and support others, collaborating and networking, building the system together.
A design system lets you build more products without exponentially increasing your team. This works by centralizing design and UI decisions and alignment. The issue when scaling to more or bigger products with multiple teams is not technological but human. Audit the existing product. Go through your product and review all of its various front-end design elements. Define your design language. Build a pattern library of common design elements. Document guidelines on how and when to use design elements. A design system is a complete set of standards intended to manage design at scale using reusable components and patterns. One benefit of a design system is built-in consistency through a single source of truth with tried and tested components that can be applied to any project.
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which of the following actions by an employer would likely foster an increased continuance commitment among its employees?
A "promote from within" approach, along with a generous wage and benefit package, would probably boost employees' commitment to staying with the company.
What is a system for managing employees?A distributed system called an employee management system was created to consistently preserve personnel information and business workflow.
By removing the manual process, EMS helps to save a tonne of time and money. This system securely keeps the professional and private information of the workers and the business. The pressure and workload on HR professionals and business managers are lessened by the employee management system.
The employee management system is very similar to talent management system.
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Reasoning that faults executive compensation as greedy, distasteful, and as motivated by narrow self-interest adopts a(n)___ on ethics, which implies that a greedy person who does distasteful and selfish things will not lead a fulfilling life
Reasoning that faults executive compensation as greedy, distasteful, and as motivated by narrow self-interest adopts a(n) virtue-based perspective on ethics, which implies that a greedy person who does distasteful and selfish things will not lead a fulfilling life. It is because virtue based perspective urges us to pay attention to the contours of our communities and the habits.
The virtue approach or also known as virtue based perspective generally can be defined as a condition that urges us to pay attention to the contours of our communities and the habits of character they encourage and instill. There are several types of virtue perspective, such as arête (or known as excellence or virtue), phronesis (or known as practical or moral wisdom) and eudaimonia (usually translated as happiness or flourishing).
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research to find two examples of how each of the components of the cia triad is implemented for an organization, such as a business, non-profit, or trade association. for each example, identify the threat being addressed, the potential harm, and its benefit to the organization. previousnext
You should use the CIA trinity as a guide as you create and implement your organization's overall security frameworks and policies.
A popular information security model called the CIA triad can direct an organization's actions and policies focused on protecting its data. The initials of the model, which stand for Confidentiality, Integrity, and Availability, rather than the Central Intelligence Agency of the United States, represent the three aforementioned principles.
Consider the example of a bank ATM, which can provide consumers with access to bank balances and other information, to comprehend how the CIA trinity functions in real life. All three of the triad's concepts are covered by the tools found in an ATM:
Due to the requirement of two-factor authentication, it offers confidentiality.By guaranteeing that any transfers or withdrawals performed through the machine are recorded in the accounting for the user's bank account, the ATM and bank software enforce data integrity.Due to its location in a public area and accessibility even when the bank branch is closed, the machine offers availability.To know more about CIA Triad, refer to this link:
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Please answer the question posted in the image below:
Product assessment is the process of determining if a manufactured good is suitable and safe for use by consumers and whether it complies with applicable requirements.
What is Product assessment?Product evaluation is a methodical procedure that involves determining whether a product is suitable for consumers or a specific audience. The balance between product quality and quantity should be taken into consideration when evaluating products.
This is crucial because it enables sellers to comprehend the efforts they must take to raise product quality while maintaining client accessibility. An evaluation of a product must be created from scratch, which takes time and effort.
A product evaluation template is a document with all the data and inquiries required to evaluate your product. To make sure the product is being manufactured appropriately and complies with all applicable safety regulations, manufacturing practices must be evaluated.
Audits of production facilities, staff interviews, and document reviews can all be used to achieve this.
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dynamic changes in neural circuitry during adolescence are associated with persistent attenuation of fear memories
The plasticity of the fear response may be most helpful during adolescence when humans are more inclined to explore strange, potentially hazardous environments.
While it is true that hormonal changes occur in adolescence, this does not always mean that all adolescent behavior is driven by impulses. They commonly use the excuse that they are minors and are aware of what they are doing while disregarding anything.
Adolescence is a period of transformation, and environmental and cultural influences have a significant impact on these adjustments. Adolescence is a critical period in the development of humans. Although preteens and teenagers also experience emotional changes during this time, most people associate it with physical changes.
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assume that a company incurs a mixture of fixed and variable product costs; and that all of its operating expenses are fixed. finally, assume that the company earns a profit by making and selling 1,000 units of product. under these conditions
A Company spent $57,000 on variable expenses and $97,200 on fixed expenditures in its first year of business.
We must add the fixed marketing and administrative expenses of $17,200 to the fixed manufacturing costs of $54,000 to get the total fixed costs incurred by A Company. As a result, our fixed expenses come to $54,000 + $17,200 = $71,200.
We must sum the variable product costs of $43,200 and the variable marketing and administrative charges of $13,800 to determine the total variable costs spent by A Company. As a result, our variable expenses come to $43,200 + $13,800 = $57,000.
A Company spent $71,200 on total fixed expenses and $57,000 on total variable expenditures in its first year of business, respectively. By selling every unit it made, the firm brought in $176,000 in revenue, which translates to a profit of $176,000 - $71,200 - $57,000 = $47,800 for the first year of business.
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Note: The correct question would be as bellow,
Assume that a company incurred $54,000 of fixed product cost and $43,200 of variable product cost during its first year of operation. also during its first year, aj incurred $17,200 of fixed and $13,800 of variable selling and administrative costs, 1,000 units the company sold all of the units it produced for $176,000.
Under the conditions that have been portrayed above, it can be ascertained that the contribution margin will be greater than the gross margin.
The gross margin can be brought into interpretation as the amount that is saved by a producer by selling it in the market less the costs incurred for manufacturing of the same. It is completely in contrast to the contribution margin. It is also noteworthy to mention that the contribution margin is dependent upon the number of units produced or sold, whereas, gross margin is applicable since the first unit of production.
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a limousine service has 1515 cars available for rides; 88 are lincoln town cars and the remainder are cadillac models. suppose an event organizer requests five limousines from this company.
If an event organizer requests five limousines from this company, the probability that all five limousines will be Cadillac models is 93.9%
If 88 of the 1515 cars available for rides are Lincoln Town Cars, the remainder must be Cadillac models. To find out how many Cadillac models the company has, we can subtract the number of Lincoln Town Cars from the total number of cars available:
1515 - 88 = 1427 Cadillac models
The probability that all five limousines will be Cadillac models is:
1427 /1 515 = 0.939 or 93.9%
It's important to note that this is a probability and it's not guaranteed that all five limousines will be Cadillac models, it's just the likelihood of it happening.
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Which of the following describes the process of dividing a market into distinct groups that have common needs and characteristics?
A) Differentiation B) Mass marketing
C) Market targeting D) Market segmentation E) Positioning
Market segmentation describes the process of dividing a market into distinct groups that have common needs and characteristics.
Market segmentation: What is it?Market segmentation is a strategy used by businesses to categorize their prospective customers into several groups.
As a result, the company is able to allocate the appropriate resources to each unique category, enabling more accurate targeting across a variety of marketing initiatives.
The practice of segmenting a big consumer or corporate market into smaller consumer groups, often made up of present and potential customers, is known as market segmentation (known as segments). Market segmentation is a strategy that breaks the target market up into smaller groups based on characteristics they have in common, such as age, income, personality traits, behavior, interests, needs, or location. These categories can be used to improve marketing, sales, and other related operations.
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over the last few years, an organization has brought up the need to replace old systems. while the organization has made these old systems function with various workarounds, custom middleware applications, and other methods to make up for their shortcomings, it has become increasingly apparent that they need to be replaced soon. which of the following security concerns does the company face if they continue to use the outdated systems?
An company has raised the necessity to replace outdated systems function over the past few years. Due to the systems' age, security updates cannot be installed because they run on out-of-date, unsupported OSs.
Computers using out-of-date operating systems are three times more likely to be subject to data breaches, according to BitSight research. The security patches also stop updating when your OS does, leaving your system vulnerable to malware, ransomware, and data breaches.
Because of this, obsolete software could not be resistant to a modern cyberattack. Therefore, if your outdated software uses, stores, or applies data, that data is put at danger. Your systems will be more susceptible to malware, data breaches, and ransomware assaults.
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Which of the following companies is taking efforts to improve the work/life balance of its employees?
In an effort to help its senior workers have a better work-life balance, MH Corp. is increasing the amount of paid holidays that are offered to them.
What can businesses do to assist people better balance their personal and work lives?Employees who receive attention management training from their employers report having a better work-life balance. They can overcome the difficulty of balancing work and personal life by promoting a vacation-friendly culture, enforcing strict guidelines about communications after hours, and shifting to more asynchronous communication.
What supports the employee in striking a balance between work and life?Encourage your team to take breaks, take strolls, or even go work in a different area of the building. You can set up dedicated extra workstations or designated break-out areas for employees to use. When phone conversations and team banter grow too much, it's helpful to take a small break from them.
Keeping a good work-life balance is beneficial for your employees' productivity and, ultimately, performance. It's also vital for their health and their relationships.
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job 5 was started in may, and the following costs were assigned to it in may: direct materials, $6,000; direct labor, $1,800; and applied overhead, $900. job 5 was finished in june. job 6 and job 7 were started in june; job 6 was finished in june, and job 7 is to be completed in july. overhead cost is applied with a predetermined rate based on direct labor cost. the predetermined overhead rate did not change across these months.
Accounting that tracks costs and receipts by "job" and facilitates uniform reporting of profitability by work is known as "job costing."
An accounting system must enable the assignment of job numbers to specific expenditures and revenue items in order to support job costing.
The job costing approach is typically used in businesses like printing presses, vehicle repair shops, shipyards, foundries, and other comparable manufacturing facilities that produce products according to the specifications of customers. The cost of manufacturing each product is calculated using the job order technique of pricing. This costing method is typically used when the producer has to determine the cost for performing a specific task while producing a number of items that differ from one another.
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when addressing performance issues as a supervisor, it is best to rely on this to guide your management style:
The concept is Leadership Style, is the particular way managers go about accomplishing objectives. The answer is, The basic principles of behavior analysis.
Leadership style is how a manager works to achieve their goals. Leadership style includes how a manager plans, organizes, makes decisions, delegates, and leads.
Management is responsible for ensuring that employees are satisfied with their job responsibilities and ultimately fulfill their responsibilities. In an authoritarian or autocratic leadership style, managers take complete control and steer employees toward achieving goals. A democratic or cooperative manager is the opposite of an authoritarian manager.
In this leadership style, managers take care of employee feedback. A visionary or charismatic manager can make their team focus and believe in the goal. Laissez-faire values workers' freedom.
The transactional management style uses tangible and intangible rewards, bonuses, and incentives to motivate team members to perform better. A persuasive leadership style refers to managers who use strong control, centralized reporting, and decisions based on manager and team feedback.
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Staff can be trained to provide psychological first aid to survivors following a mass casualty incident. Psychological first aid includes five steps. Identify the missing step below: Listen - Provide an opportunity share experiences and express feelings. Protect - Protect individuals from further trauma and help reestablish feelings of physical and emotional safety. Connect - Help individuals reestablish supportive connections. ______________________________ Teach-Help individuals understand the normal range of stress reactions. Select the missing step from below: Report—Share
The missing step was Model—Demonstrate calm and optimistic behavior.
What is meant by optimistic?
Optimists focus on the advantages of situations. They anticipate positive outcomes. They are confident in their capacity to influence favourable outcomes.An optimist is someone who is hopeful about the future or the accomplishment of a certain goal.A inclination toward expecting positive outcomes in the future is optimism. According to the literature we have just read, optimism is a mental attitude that has a significant impact on both physical and mental health as well as coping with daily social and occupational demands.According to a study by the Harvard Business Review, pessimists are six times more likely to be highly engaged at work and 40% more likely to receive a promotion in the upcoming year.To learn more about optimistic refer to
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The missing step is: "Assess - Assess the individual's needs and provide appropriate support and resources."
What is meant by psychological first aid ?Psychological first aid is a method of providing support and care to individuals who have been affected by a traumatic event or crisis. It is a short-term, evidence-based approach that aims to reduce immediate distress and promote resilience.The five steps of psychological first aid include:Listen: Provide an opportunity for individuals to share their experiences and express their feelings.Assess: Assess the individual's needs and provide appropriate support and resources.Protect: Protect individuals from further trauma and help re-establish feelings of physical and emotional safety.Connect: Help individuals re-establish supportive connections with loved ones and other resources.Teach: Help individuals understand the normal range of stress reactions and provide information about coping strategies.It is important to provide immediate support and stabilization in the aftermath of a traumatic eventTo learn more about Psychological first aid refer:
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which of the following terms refers to a personal assessment of the net worth a consumer obtains from an activity?
Executives at headquarters are in charge of corporate-level strategy; Business strategies are the responsibility of divisional managers.
Who in an organization is in charge of strategic management?
The CEO is in charge of the strategic planning process and is in command of it. They frequently play the role of the visionary, hoping to present the options available for the future and obtain board approval.
Which division is in charge of strategy?
As a coordinating body, a corporate strategy department creates and implements strategies that advance the company's overall objectives while also meeting the needs of individual departments.
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when a competitive firm is in long-run equilibrium, its accounting profits are greater than zero. group starts
The claim that all businesses in a completely competitive sector make no economic profits in long-run equilibrium is untrue.
What is the profit in long-term equilibrium for a competitive firm?The accounting profits of a competitive firm are greater than zero when it is in long-term equilibrium.Economic profits encourage entry, economic losses discourage exit, and in the long term equilibrium, businesses in a completely competitive sector will generate no economic profit.
What occurs when a business is in long-term equilibrium?When a company adjusts its plant(s) to create output at the least point of their long-term Average Cost (AC) curve, it has reached equilibrium over the long run. The tangent of this curve
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Please answer the question...
The journal entry in 2024 to record revenue for Arizona Desert Homes (ADH), which recognizes revenue upon contract completion, is as follows:
Journal Entry:2024:
Debit Accounts Receivable (Cactus Development Company) $3,405,000
Credit Contract Revenue $3,405,000
(To recognize the revenue upon contract completion.)
What is the journal entry?The journal entry is the initial recognition (recording) of a business transaction in the accounting books.
According to the revenue recognition principle, revenue can only be recognized when the performance obligations have been fulfilled or the right to use the asset has been transferred to the other party.
In line with this principle, ADH should recognize the total contract revenue in 2024.
Transaction Analysis:Accounts Receivable (Cactus Development Company) $3,405,000 Contract Revenue $3,405,000
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The difference between ______ costs and ______ costs determines how and when the cost will be matched up against revenue on the income statement.
The manner and timing of the cost matching up against revenue on the income statement are determined by the difference between period costs and product costs.
What are period costs and product costs?
Product costs are the direct expenses incurred during a product's production. For instance, a manufacturer would incur costs for the following products:
Actual workBasic componentsSupplies for manufacturing.Expenses that are directly related to the place of manufacturing, such electricity. The costs associated with bringing a product to market for a retailer would also include any supplies purchased from a supplier. In essence, any expenses made during the acquisition or production of a product are regarded as product costs.
Period costs are all costs that are not included in product costs. Period costs are not a direct result of the manufacturing process. Period costs include administrative, general, and sales (SG&A) expenses. SG&A costs cover expenses for the corporate office, sales, marketing, and general administration.
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riley manufacturing recently developed a code of ethics. which of the following topics is most likely covered in the document? group of answer choiceshr issues business conduct fair competition all of the above
Most Americans adhere to certain universal moral values, such as respect for human life, moderation, honesty, integrity, and bravery.
What is the meaning of code of ethics?Organizations create ethical standards to help their members distinguish between good and evil and use that knowledge to guide their decisions.
Based on the industry they operate in, every company will have a unique code of ethics with distinct areas of concern, but the five areas that businesses commonly concentrate on are honesty, impartiality, professional competence, secrecy, and professional behaviour.
The purpose of a code of ethics is to provide professionals with a set of guiding principles that will help them act in a way that is morally upright and advantageous to all parties involved.
We can identify some universal moral principles shared by most Americans, such as regard for human life, restraint, honesty, integrity, and bravery.
Therefore, the correct answer is option d) all of the above.
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the mergers and acquisitions of roche acquiring genentach (pharmaceuticals) and mars acquiring wrigley (candy) are examples of growth strategy, a type of grand strategy.
Yes, the mergers and acquisitions between Mars and Wrigley and Roche's purchase of Genentech are instances of growth strategies, a subset of grand strategies.
Explain the growth strategy's methodology.A company's strategy for growing through merges, acquisition, or internal expansion is referred to as its growth strategy. These kinds of deals can give businesses access to new markets, customers, goods, and technologies, which can boost sales and profitability. An group's plan for overcoming present and foreseeable obstacles in order to achieve its expansion objectives is known as a growth strategy. Goals of a growth strategy can be to increase revenue and market share buy assets, or enhance the goods and services offered by the firm. A new product launch or the creation of a marketing plan to appeal to a new market could be examples of strategic growth. These program frequently call for significant finance and resources, unlike organic growth.
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The government must provide public goods such as national defense because
a) the production of public goods requires economies of scale that the private sector cannot achieve
b) it is generally impossible to exclude individuals who value public goods but do not pay for them
c) public goods cannot be produced in private competitive markets, since they have highly inelastic demand
d) private producers charge a price that is substantially greater than marginal cost
e) no single individual should have to pay for public goods, since they benefit society as a whole
e) no single individual should have to pay for public goods, since they benefit society as a whole. The government must provide public goods such as national defense.
It is difficult or impossible to exclude non-payers, and consumption by one individual does not decrease availability to others. These properties of public commodities include non-excludability and non-rivalry. It is challenging for the private sector to deliver and administer public goods due to these qualities. Because it helps everyone in society and is impossible to exclude non-payers from its advantages, national security is an example of a public good. Public goods like national defense must be provided by the government as a representation of society since the private sector cannot benefit from their provision while acknowledging their importance to society as a whole.
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what is the best project management course
Certified Business Analysis Professional is the best project management course.
What is the most respected project management certification?The most significant and widely accepted project management qualification is the PMP Certification. In project management, it is regarded as the industry's gold standard everywhere. The CAPM and Project+ continue to be the most well-known certifications for beginning project managers, with the PMP serving as the major professional goal and benchmark for aspirant professional IT project managers.Keep in mind the associated qualifications offered by PMI as well. Undoubtedly, earning a PMP certification is worthwhile. Statistically speaking, a trained PMP can anticipate a 20% wage raise. Like other project managers, I can attest that this accreditation provides a large return on investment.To learn more about project management course refer to:
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(Table) If Germany decided to produce skirts, what is Germany's opportunity cost of producing skirts ?Sweaters SkirtsGermany 6 2Gresee 4 200:5 sweater© 2 sweatersCO I sweater© 025 sweater
If Germany decided to produce skirts, Germany's opportunity cost of producing skirts is 0.5 skirts.
The opportunity cost of a chosen alternative is the net benefit of sacrificing or giving up the best alternative. In the aforementioned case, Germany's opportunity cost for producing skirts is the net benefit that could have been realized by employing the same resources to produce another good or service.
A firm's costs can be divided into two categories: economic costs and accounting costs. Accounting costs only evaluate explicit costs, but economic costs incorporate both explicit and implicit costs. The opportunity cost of producing skirts in Germany is 6/12=0.5 sweaters.
The value of what you lose while deciding between two or more possibilities is known as opportunity cost.
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Please answer the question
1) The budgeted manufacturing overhead cost based on the budgeted overhead rate and machine hours for the Finishing Department is D. $495,550.
2) The activity rate for engineering support using activity-based costing is A. $1,450 per design change.
3) The overhead cost assigned to Product B, using activity-based costing, is A. $86,280.
What is activity-based costing?Activity-based costing is a method of assigning overhead and indirect costs to units of production based on the activity usage.
Activity-based costing can be differentiated from normal costing which uses predetermined overhead rates.
Finishing Department:Budgeted overhead rate = $5.30
Machine hours = 93,500
Budgeting overhead cost = $495,550 (93,500 x $5.30)
Engineering Support:Budgeted Engineering Support cost = $101,500
Budgeted Activity Usage = 70 design changes
Activity rate = $1,450 ($101,500/70)
Product B:Activity Budgeted Product A Product B Product C Total Activity
Cost Rate
Activity 1 $89,000 7,900 10,900 21,900 40,700 $2.19
Activity 2 64,000 8,900 16,900 9,900 35,700 $1.79
Activity 3 120,000 4,400 2,900 3,525 10,825 $11.09
Cost Assigned to Product B:
Activity 1 = $23,871 ($2.19 x 10,900)
Activity 2 = $30,251 ($1.79 x 16,900)
Activity 3 = $32,161 ($11.09 x 2,900)
Total = $86,283
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Please answer the question posted in the image below:
$720000 was the cost of goods that will be used after calculating the cost of goods through LIFO.
What is LIFO?The inventory method which is used to calculate the level of goods for the cost of goods sold assessment is LIFO (Last-In, First-Out). Contrary to LIFO appraisal, which assumes the earliest inventory units are sold first, LIFO asset value assumes the last products in the stockpile are marketed first.
The Value will be for 750 goods calculated from the last date of the purchase
= 20 * 1000 + 300*1000 + 200 * 900 + 50 * 800
= 200000 + 300000 + 180000 + 400000
= $720000
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which of the following statements is true of the authorities that set the minimum wage in the united states?
The concept is Minimum wage, it is the lowest wage permitted by law or by a special agreement. The federal government.
The minimum wage is set by the federal government, but some states may set a higher rate. The minimum wage has been defined as "the minimum wage which an employer must pay employees for work performed during a specified period and which cannot be reduced by collective or individual agreement".
By raising the incomes of low-wage workers, a higher minimum wage would lift the incomes of some households above the poverty line, thereby reducing the number of people living in poverty.
Some studies indicate that the minimum wage brings significant benefits to workers; others conclude that it is harmful. Nevertheless, there seems to be a growing consensus that a moderate minimum wage negatively impacts employment.
The question should be:
Which authority sets the minimum wage in the United states?
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