Answer:
9,000 units
Explanation:
The 15,000 units transferred to the finishing department were 100% complete with respect to material and conversion cost. The balance 18,600 - 15,000 = 3,600 equivalent units are there at the ending inventory with respect to conversion cost. The ending inventory is 40% complete with respect to conversion cost. These equivalent units have been calculated as below:
=> Physical units in ending inventory * Degree of completion with respect to conversion cost = Equivalent units
Physical units * 40% = 3,600
Physical units = 3,600 / 40%
Physical units = 9,000 units
So, the Physical units in ending inventory is 9,000 units
While managing political
behaviours
in organization, the manager
requires discouraging:
Select one:
a. Dialogue
b. Negotiation
c. Relationships
d. Self interest
= Self interest
Answer:
You are right it is D
Explanation:
Having Self Intrest will cause selfishnes while doing political things.
An internal study by the Technology Services department at Lahey Electronics revealed company employees receive an average of two emails per hour. Assume the arrival of these emails is approximated by the Poisson distribution.
a. What is the probability Linda Lahey, company president, received exactly 1 email between 4 P.M. and 5 P.M. yesterday?
b. What is the probability she received 5 or more emails during the same period?
c. What is the probability she did not receive any emails during the period?
Answer:
0.2706 ; 0.05265 ; 0.1353
Explanation:
Given that :
λ = 2
According to the poisson distribution formula :
P(x = x) = (λ^x * e^-λ) / x!
P(x = 1) = (2^1 *e^-2) / 1!
P(x = 1) = (2 * 0.1353352) = 0.2706
P(x ≥ 5) = 1 - P(x < 5)
1 - P(x < 5) = 1 - [p(x = 0) + p(x = 1) + p(x = 2) + p(x = 3) + p(x = 4)]
We obtain and add the individual probabilities. To save computation time, we can use a poisson distribution calculator :
1 - P(x < 5) = 1 - (0.13534+0.27067+0.27067+0.18045+0.09022)
1 - P(x < 5) = 1 - 0.94735 = 0.05265
P(x ≥ 5) = 1 - P(x < 5) = 0.05265
Probability that no emails was received :
x = 0
P(x = 0) = (2^0 *e^-2) / 0!
P(x = 0) = (1 * 0.1353352) / 1 = 0.1353
ReNew Corporation raises funds to build renewable energy systems by issuing 3-year bonds with a coupon rate of 5% and a face value of $1,800. Assume that the market interest rate for a 3-year bond issued by a firm like ReNew is currently the same as the coupon rate. The price of each of these bonds is , which means that the bonds sell at .
Answer:
$1,800
Explanation:
The price of the bond today is the present value of future cash flows, which are the coupon payments and the face value receivable by bondholders at redemption in 3 years.
When a bond has the same coupon rate as the yield, the bond would sell at par which is the $1,800 par value.
This is further affirmed using the formula below:
bond price=face value/(1+r)^n+annual coupon*(1-(1+r)^-n/r
face value=$1,800
r=yield=5%
n=number of annual coupons in 3 years=3
annual coupon=face value*coupon rate=$1800*5%=$90
bond price=$1800/(1+5%)^3+$90*(1-(1+5%)^-3/5%
bond price=$1800/1.05^3+$90*(1-(1.05)^-3/0.05
bond price=$1800/1.157625+$90*(1-0.863838)/0.05
bond price=$1800/1.157625+$90*0.136162/0.05
bond price=$ 1,554.91 +$ 245.09
bond price=$ 1,800.00
What is the best definition of marginal cost?
the possible income from producing an additional item
the price of producing one additional unit of a good
the additional income gained from selling an additional good
the financial gain from business activity minus expenses
Answer:
B
Explanation:
100% ed genuity
The best definition of marginal cost is B. the price of producing one additional unit of a good or service.
What is marginal cost?The marginal cost or variable cost is the change in the total production cost resulting from producing one additional unit.
The marginal cost can be computed by dividing the total cost by the total quantity.
Thus, the best definition of marginal cost is Option B.
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The subsidiary of a U.S. corporation located in Country Y generated income of $1,000,000 on which it paid $400,000 (40%) in taxes to Country Y. The subsidiary paid a dividend to the U.S. parent of $54,000. How much tax is currently owed to the U.S. government if the federal tax rate is 35%
Answer:
The tax currently owed to the U.S. government is:
$18,900
Explanation:
a) Data and Calculations:
Income generated by the foreign subsidiary = $1,000,000
Tax paid by the subsidiary in its country of residence = $400,000
Dividend paid to the U.S. parent = $54,000
Federal tax rate = 35%
Tax on the dividend = $18,900 ($54,000 * 35%)
b) The dividend of $54,000 is a foreign-source income earned by a U.S. parent corporation. This is this amount that will be subject to tax in the U.S. and not the net income of the subsidiary.
Brazil can produce 1 unit of sugarcane with 1 unit of labor and 1 iPod with 8 units of labor, and China can produce 1 unit of sugarcane with 2 units of labor and 1 iPod with 4 units of labor. Which of the following is TRUE?
a. Before trade, China's opportunity cost of one unit of sugar cane is two iPods.
b. China has an absolute advantage in sugar cane production.
c. Both parties benefit if they specialize and trade at terms of one unit of sugar cane for two iPods.
d. With trade, Brazil should specialize in sugar cane and China in iPods.
Answer:
d. With trade, Brazil should specialize in sugar cane and China in iPods.
Explanation:
As from the given situation it can be seen that Brazil has an absolute advantage while producing the sugarcane as it takes one unit of labor for generating one unit of sugarcane
On the other hand, china has an absolute advantage for generating an ipod as it takes four unit of labor to generate one ipod
Therefore the option d is correct
what do Librarians need to do after they have jobs?
a. attend conferences where they train other librarians
b. volunteer in schools to advise students about how to use libraries
c. slowly share their knowledge with librarians in other locations
d. continually train to stay up to date on information technology developments
The action that a Librarians need to do after they have jobs is to continually train to stay up to date on information technology developments.
Who is a librarian?In a education sector, the "librarian" is an officer who is responsible for overseeing the daily operations of their library, either at the public or private level. They also work within a schools, religious institutions, in government libraries and research facilities.
Some of the typical roles and responsibilities of a librarian includes:
They provide a customer service for library usersThey provide suggestions to library users about new booksThey help the library users to check out booksThey oversee the team of assistant librarians and library aidsThey also help to develop fun and education programs for youths and adultsIn conclusion, the action that a Librarians need to do after they have jobs is to continually train to stay up to date on information technology developments. Therefore, the Option D is correct.
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Answer:
D.
Explanation:
Edge 2023
Marginal Cost of Producing Pies
$1,60
$1.40
$1.20
Marginal Cost
$1.00
$0.80
$0.60
SO 40
S020
S0.00
O Pies
1 Pies
5 Pies
6 Pies
2 Pies 3 Pies 4 Pies
Quantity Supplied
According to the graph, the marginal cost begins to increase when the producer makes
O two pies
O three pies
O four pies
O five pies
Save and Exit
Next
Mark this and return
Su
Answer:
O four pies
Explanation:
Marginal cost is the expenses associated with the production of an extra item. It the cost attached specifically to the production of one more unit.
From the graph, the marginal rise sharply from 0 units to 1 rapidly. Usually, the marginal cost of the 1st unit is equal to its cost price. The second item's marginal cost is the difference between the cost price of the second item and the first item.
From the graph, the marginal cost starts to rise after the fourth item. The marginal cost of the fourth item is the difference between the fourth and third item.
Answer: C) FOUR PIES
Bettner, Inc., is a calendar year corporation whose financial statements for 2015 and 2016 included errors as follows:
Year Ending Inventory Depreciation Expense
2015 $ 12,000 overstated $ 22,300 overstated
2016 8,000 understated 6,000 understated
Assume that inventory purchases were recorded correctly and that no correcting entries were made at December 31, 2015, or December 31, 2016. The errors were discovered in 2017, after the 2016 financial statements were issued.
Required:
Ignoring income taxes, prepare the journal entry Bettner would make in 2017 to correct the errors.
Answer:
i. For the Understatement of Inventory - Rectification
Journal Entry Debit Credit
Inventory A/c $8,000
To Profit and loss adjustment a/c $8,000
ii. To Rectify overstatement of Depreciation Expense
Journal Entry Debit Credit
Profit and loss adjustment A/c $16,300
To Depreciation Expense $16,300
(22,300 - 6,000)
Is $1970.00 rental income debit or credit
Perceptual skills can be enhanced
by
Select one:
a. Knowing and perceiving on
self accurately
b. Being empathetic
c. Both are incorrect
d. Both are correct
= Both are correct
Answer:
D
Explanation:
A and B both effect Perceptual skills so it would be D
Marginal shows how much money can be made if a producer sells one additional unit of a good.
Answer:
Marginal revenue
Explanation:
Marginal revenue is the additional income attributed to the sale of an extra unit. It is the income a business generates by selling one more unit of a product. Marginal revenue (MR) is compared to Marginal cost( MC) to determine if a business should continue with production and selling activities. If marginal revenue is greater or equal to marginal costs, the company should proceed with production and selling.
Answer:
revenue
Explanation:
Suppose that the California legislature passes a law that severely restricts carbon dioxide emissions from automobiles in that
state. A group of automobile manufacturers files suit against the state of California to prevent the enforcement of the law. The
essentially the same as carbon dioxide emission standards. According to the automobile manufacturers, it is unfair to allow
ralifornia to impose more stringent regulation
automakers claim that a federal law already sets fuel economy standards nationwide and that fuel economy standards are
s than those set by the federal law. Using the information presented in the chapter,
answer the following questions. Are the plaintiffs seeking a legal remedy or an equitable remedy?
Answer:
The plaintiffs are seeking an equitable remedy.
Explanation:
Legal remedies basically involve monetary compensations, in other words, the non-breaching party (in this case case manufacturers) sue in order to receive money.
While equitable remedies do not involve monetary compensations, instead they seek other types of solutions.
Assume, for Mexico, that the domestic price of oranges without international trade is lower than the world price of oranges. This suggests that, in the production o! oranges:________
a. Mexico has a comparative advantage over other countries and Mexico will export oranges.
b. Mexico has a comparative advantage over other countries and Mexico will import oranges.
c. Other countries have a comparative advantage over Mexico and Mexico will export oranges.
d. Other countries have a comparative advantage over Mexico and Mexico will import oranges.
Answer: Mexico has a comparative advantage over other countries and Mexico will export oranges
Explanation:
Based on the information given in the question, we can see that Mexico has a comparative advantage. This implies that Mexico can produce oranges at a lower opportunity cost when it is compared to other countries.
In this case, since Mexico has a comparative advantage over other countries, it implies that Mexico will export oranges.
In Year 1, in a project to develop Product X, Lincoln Company incurred research and development costs totaling $10 million. Lincoln is able to clearly distinguish the research phase from the development phase of the project. Research-phase costs are $6 million, and development-phase costs are $4 million. All of the IAS 38 criteria have been met for recognition of the development costs as an asset. Product X was brought to market in Year 2 and is expected to be marketable for 5 years. Total sales of Product X are estimated at more than $100 million.
Required:
a. Determine the impact research and development costs have on Lincoln Company's Year 1 and Year 2 income under (1) IFRS and (2) U.S. GAAP.
b. Summarize the difference in income, total assets, and total stockholders' equity related to Product X over its five-year life under the two different sets of accounting rules.
Answer:
Answer is explained in the explanation section below.
Explanation:
Data Given:
Research and Development Cost = $10 million
Research Phase Cost = $6 million
Development Cost = $4 million
Total Sales of Product X are estimated at more than = $100 million
Solution:
a.
1. IFRS:
Research cost of $6 million have been expensed in year 1 in case of IFRS.
Whereas, for year 2 developmental cost is reported as assets and amortization is recorded on the asset which is the 5th part of the developmental cost of $4 million.
$4,000,000/5 = $800,000
2. U.S. GAAP:
Under U.S. GAAP in year 1, total of $10 million have been expensed including both research and development cost.
Under U.S. GAAP in year 2, however, there is no asset reported and all the costs are expensed in year 1 hence, no impact on the income statement.
b.
Income: In year 1 under IFRS, income will be higher by $4 million ($10-$6)million before the implication of tax.
But for year 2 to year 5:
In case of IFRS, income will be lowered due to the amortization on the deferred development cost. It will decrease by $800,000.
The total assets and stock holder's equity under IFRS will be higher by the following amounts each of the years.
Year 1 $4,000,000
Year 2 $3,200,000
Year 3 $2,400,000
Year 4 $1,600,000
Year 5 $800,000
The above amount is decreased by $800,000 each year because of the amortization of asset.
Bakers are much _________ likely to supply pastries to the market if property rights are not enforced. In the presence of market failures, public policy can improve economic efficiency.
Classify the source of market failure in each case listed.
a. A manufacturing plant dumps chemical waste into a nearby river, poisoning the water supply for a small town downstream.
b. There is only one car dealership in a small town, giving the dealership the ability to influence the price of cars.
Answer and Explanation:
In the case when the property rights are not enforced so here the bakers are less likely to supply the pastries
Now the classification of the market failure is as follows;
a. When the manufacturing firm dump the chemical water in near by river so it would be classified as an externality
b. And, when there is only one car dealership so this represent the market power
A new machine comes with 200 free service hours over the first year. Additional time costs $180 per hour. What are the average and marginal costs per hour for the following quantities?
a) 125.
b) 225.
c) 325.
Answer:
a) 0, 0
b) 180 per hour, 20per hour
c) 180 per hour , 69.2 per hour
Explanation:
We are to calculate the average and marginal costs per hour of the given value above
a) Given Number of hours is 125, but we are told that the new machine comes with 200 free service hours over the first year. Then MARGINAL COST= 0 because the service can be equal to 200hours and the given 125 hours is less than that.
then AVERAGE COST = ZERO
(b) we are Given 225 number of hours
Additional time costs is given as $180 per hour.
Then we have $180 per hour as MARGINAL COST.
Total cost can be calculated as
= [$180 × (225 - 200)]
=[ $180 ×25] = $4,500
Average cost can be calculated as
ratio of Total cost to Number of hours i.e $4,500/225
= 20per hour
C)we are Given 325 number of hours
Additional time costs is given as $180 per hour.
Then we have $180 per hour as MARGINAL COST.
Total cost can be calculated as
= [$180 × (235 - 200)]
=[ $180 ×125] = $22,500
Average cost can be calculated as
ratio of Total cost to Number of hours i.e $22,500/325
= 69.2per hour
Complete the steps you will use to create a document using a word processor.
Pick an existing template
Format the fonts of the text as required
Use Save As to save the document with
an appropriate name.
Open your word processing application.
Replace the placeholders with text and
images.
Answer:
open word app
pick template
format font
replace placeholders
save as
Explanation:
both font and changing placeholders can be interchangable. I prefer to have the font right at the start.
What can a speaker do to ensure that they are respectful of their audience, especially when speaking to a skeptical audience or an audience that has different values than their own?
ANSWER
Always state the facts pertaining to your speech.
Always avoid stereotypes during a speech.
Never bash or be bias.
Remain objective.
Have respect for the people and their values as well as beliefs .
Explanation:
Assume that Nevermore, Inc., a U.S.-based subsidiary wants to raise $US 1 million by issuing a bond denominated in Pakistani rupees (PKR). The current exchange rate of the rupee is $.02
How many PKR does the MNC need to obtain the $US 1 million needed?
Answer: 50,000,000 Pakistani rupees (PKR)
Explanation:
The company wants to raise enough money in Pakistani rupees to match a million American dollars.
The rate is a Rupee to $0.02.
A million dollars will be:
= 1,000,000/0.02
= 50,000,000 Pakistani rupees (PKR)
Sam Snead, the owner of Snead's Fine Golf Wear, used $1800 of his personal funds to go on vacation. Which of the following is the most appropriate treatment regarding this transaction? A. Travel expense 1,800 Cash 1,800 B. Withdrawals 1,800 Cash 1,800 C. Record a memorandum in the general journal D. Do not record the transaction in the general journal
Answer:
D. Do not record the transaction in the general journal
Explanation:
There is no need to record the transaction in the general journal since the money that was actually spend by Sam Snead happens to be his own personal fund rather than the company's fund (That is, the Golf Wear company). Funds belonging to the company are those that deserve to be recorded in the general journal.
Work attitudes can be reflected in
an organization through
Select one:
a. All of these
b. Job satisfaction
Organisational Citizenship
Behaviour
d. Organizational commitment
= All of these
Answer:
Indeed it is A
Explanation:
The revenues and expenses of Paradise Travel Service for the year ended May 31, 2018, follow: Accounts Fees earned $809,500 Office expense 295,200 Miscellaneous expense 10,600 Wages expense 450,900 Everett McCauley invested an additional $37,600 in the business in exchange for common stock, and $15,600 of dividends were paid during the year. Retained earnings as of June 1, 2017, was $340,000.
Required:
Prepare a retained earnings statement for the year ended May 31, 2018.
Answer:
$377,200
Explanation:
Preparation for a retained earnings statement for the year ended May 31, 2018
First step is to calculate the Net income
Net income During The Year
Accounts Fees earned $809,500
Less Office expense 295,200
Miscellaneous expense 10,600
Wages expense 450,900
Net Income $52,800
Second step is to calculate the Change In Retained Earnings
Dividends $15,600
Net Income $52,800
Change In Retained Earnings $37,200
($52,800-$15,600)
Now let calculate retained earnings statement
Beginning retained earnings $340,000
Add Change In Retained Earnings $37,200
($52,800-$15,600)
Retained Earning May 31, 2018 $ $377,200
($340,000+$37,200)
Therefore the retained earnings statement for the year ended May 31, 2018 is $377,200
Which of the following scenarios are either not accounted for or measured inaccurately by either the income or the expenditure methods of calculating GDP for the United States?
a. The costs of over-fishing and other overly intensive uses of resources
b. The quality of goods available to consumers
c. Federal government paychecks to soldiers
d. The value of babysitting services, when the babysitter is paid in cash and the transaction isn't reported to the government
e. All the above
Answer:
E
Explanation:
Gross domestic product is the total sum of final goods and services produced in an economy within a given period which is usually a year
GDP calculated using the expenditure approach = Consumption spending by households + Investment spending by businesses + Government spending + Net export
Items not included in the calculation off GDP includes:
1. services not rendered to oneself
2. Activities not reported to the government
3. illegal activities
4. sale or purchase of used products
5. sale or purchase of intermediate products
6. Externalities
Suppose your own demand curve for sweaters slopes downward. Suppose also that, for the last sweater you bought this week, you paid a price exactly equal to your willingness to pay. Then
Use letters in alphabetical order to select options
A your consumer surplus on the last sweater you bought is zero.
B you already have bought too many sweaters this week.
C your consumer surplus on all of the sweaters you have bought this week is zero.
D you should buy more sweaters before the end of the week.
Answer:
A
Explanation:
Consumer surplus is the difference between the willingness to pay of a consumer and the price of the good.
Consumer surplus = willingness to pay – price of the good
If willingness to pay = price of the good , then consumer surplus is zero
The difference between the income
received from abroad for rendering factor services by the normal residents of the country to the rest of the world and income paid for the factor services rendered by
nonresidents in the domestic territory of a country is known as:
Select one:
a. Net Factor Income from Abroad
b. Capital consumption allowances
c. Depreciation
d. Subsidy
= Net Factor Income from Abroad
The difference between the income received from abroad for rendering factor services and income paid for the factor services rendered by nonresidents is known as Net Factor Income from Abroad. Thus the correct option is (B).
What is Income?Income refers to the money received by the individual over a period of time. In Business, income refers to the revenue generated after selling the goods and services to the customers.
Net factor Income from abroad refers to the income received from aboard after providing the services by the residents of the country to the rest of the world minus income paid for taking services from the domestic country.
Thus the correct option is (B).
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In the case of an expansionary_____policy, the interest rate rises, while in the case of an expansionary _____ policy, the interest rate falls.
Select one:
a. fiscal; monetary
b. monetary, monetary
c. monetary, fiscal
d. fiscal; fiscal
= fiscal; monetary
With an expansionary fiscal policy, the interest rate rises, while with an expansionary monetary policy, the interest rate falls.
What is an Expansionary fiscal & monetary policy?This is when an increases in money supply is stimulated by raising spending or cut taxes while the latter is when the cost of borrowing i reduced to stimulate an economy.
Therefore, the Option A is correct.
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Determine the number of cycles per day and the production quantity per cycle for this set of vehicles:
Product /Daily Quantity
A, 20
B ,12
C, 4
D, 16
Determin the number of cycles.
Answer:
the number of cycles is 4
Explanation:
The computation of the number of cycles are presented below;
Product Daily Quantity Daily unit per cycle
A 20 20 ÷ 4= 5
B 12 12 ÷ 4= 3
C 4 4 ÷ 4= 1
D 16 16 ÷ 4= 4
hence, the number of cycles is 4
Cash flows is the most relevant variable to measure the returns on debt instruments, while GAAP net income is the most relevant variable to measure the returns on common stock.
a) true
b) false
Answer:
b) false
Explanation:
Cash flow determines the cash position of the company whether the company is able to pay the obligations or not. It could be determined by analyzing the inflows of cash and outflows of cash
While on the other hand GAAP is the accounting principle that is compuslory for each and every organization to follow it
Therefore the given statement is false
Self-Study Problem 10-1 Master Budget
Hansell Company’s management wants to prepare budgets for one of its products, Duraflex, for July 2019. The firm sells the product for $91 per unit and has the following expected sales (in units) for these months in 2019:
April May June July August September
3,900 6,500 6,600 8,200 9,200 5,800
The production process requires 4 pounds of Dura-1000 and 2 pounds of Flexplas. The firm’s policy is to maintain an ending inventory each month equal to 10% of the following month’s budgeted sales, but in no case less than 500 units. All materials inventories are to be maintained at 5% of the production needs for the next month, but not to exceed 1,000 pounds. The firm expects all inventories at the end of June to be within the guidelines. The purchases department expects the materials to cost $1.25 per pound and $5.00 per pound for Dura-1000 and Flexplas, respectively.
The production process requires direct labor at two skill levels. The rate for labor at the K102 level is $50 per hour and $20 per hour for the K175 level. The K102 level can process one batch of duraflex per hour; each batch consists of 100 units. The manufacturing of Duraflex also requires one-tenth of an hour of K175 workers’ time for each unit manufactured.
Required:
On the basis of the preceding data and projections, prepare the following budgets:
a. Sales budget for July (in dollars).
b. Production budget for July (in units).
c. Production budget for August (in units).
d. Direct materials purchases budget for July (in pounds).
e. Direct materials purchases budget for July (in dollars).
f. Direct manufacturing labor budget for July (in dollars).
Answer:
a.-Sales Budget (in dollars).
Budgeted sales in units 6,000
Budgeted selling price per unit $40
Budgeted sales $240,000
b. Production Budget (in units)
Desired ending inventory (July 31)
(The higher of 100 and 7,000 x 0,1) 700
Budgeted sales for July 2002 + 6,000
Total units needed for July 2002 6700
Beginning inventory (July 1) -
(The higher of 100 and 6,000 x 0,1) 600
Units to manufacture in July 6100
C.-Production Budget (in units)
for August 2002
Desired ending inventory (8,000 x 0,1) 800
Budgeted sales + 7,000
Total units needed 7800
Beginning inventory - 700
Units to manufacture in August 7100
d.-Direct Materials Purchases Budget (in pounds)
For July 2002
Direct Materials
Dura-tOOO Flexplas
(4Ib. each) (2Ib. each)
d Materials required for budgeted
production (6,100 units of duraflex) 24,400 12,200
Add: Target inventories (lower of 1,000 or 5 percent of
August production needs) 1,420 710 1000 710
Total materials requirements 25,400 12,910
Less: Expected beginning inventories (lower of 1,000 orr 5 percent) . 1,220 610 1000 610
Direct materials to be purchased 24,400 12,300
e.Direct Materials Purchases Budget (in dollars) For July 2002
Budgeted Expected
Purchases Purchase
(Pounds) Price per Unit Total
Dura-lOOO 24,400 $1.25 $30,500
Flexplas 12,300 $5.00 $61,500
Budgeted purchases $92,000
Explanation:
The firm's policy is to maintain a minimum of 100 units of duraflex on hand at alltimes with no fewer than 10 percent of units on hand at the end of a period to meet
the expected sales for the following month. 100 10%
All materials inventories are to be maintained at 5 ercent of the production needs for the next month, 5% but not to exceed 1000 pounds 1000
The firm expects all inventories at the end of June to be within the Guidelines.
The purchase department expects the materials to cost $1.25 per pound $1.25 and $5.00 per pound of dura-lOOO and flexplas, respectively. $5.00
The production process requires direct labor at two skill levels. rate per unit The rate for labor at the K102 level is $50 per hour and $50.00 $0.50 for the K175 level is $20 per hour. $20.00
The K102 level can process one batch of duraflex per hour; 1 each batch consists of 100 units. 100 No. of units in one hour rate per unit
The manufacturing of duraflex also requires one-tenth of an hour of K175 workers' time 0.10 10.0 $2.00 for each unit manufactured.
Manufactured overhead is allocated at the rate of $200 per batch and $30 per $200.00 per batch DIirect labor-hour. $30.00 per direct labor-hour.