To determine whether the increased prices or the reduced Sunday hours have reduced the customer count, Fatima sent out a survey to all her customers as a form of feedback process.
What is a survey?The survey is described as a process through which valuable insights regarding a process, service, or product can be collected. A survey consists of questionnaires that are used to gather data from a target group.
Fatima is worried about the customer number reduction and is not sure whether it is due to the reduction in Sunday hours or due to the increase in prices by 5 percent. Hence, sending out a survey to all the customers is an effective means of collecting data from the customer. The customers will share their likes and dislikes about the service provided by Fatima.
It can be concluded that to determine whether the increased prices or the reduced Sunday hours have reduced the customer count, Fatima sent out a survey to all her customers as a form of the feedback process.
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steven manley buys cake mix for $5, bakes a delicious german chocolate cake, sells it to a market down the street for $22, and then the market sells it for $38. how much value did steven manley add? no dollar sign needed.
Steven Manley added the value of 17.
What is value added?A product with value-added feature is one that is marketable but has been given extra benefits that raise its value over the cost of its component raw ingredients. It could be improved to be more practical, appealing, tasty, or simple to use than its original components.
Businesses are able to sell their products or services for more than it costs to manufacture them because they add value.
In marketing, the additional value is a brief explanation to the customer of the qualities that provide a product more value than its component parts and, more significantly, why it is better than products from other companies.
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multiple choice purchasing competitively weak businesses or businesses in unattractive industries. restructuring underperforming acquisitions. providing high-level oversight and making available other corporate resources. investing in ways to strengthen or grow existing businesses.
Investing in strategies to expand or strengthen current enterprises.When allocating resources and money to a corporation’s many companies, industry attractiveness and business strength metrics are both used.
Nine-cell matrix is a strategic framework that offers a systematic method used by multi-enterprise firms to establish the order of priority for their investments among the many business units. Accordingly, it provides strategic implications of an investment by assessing business portfolios, which are mostly focused on business strength and market attractiveness.
Additionally, the nine-cell industry attractiveness competitive strength matrix is a strategy framework used by people or managers to help them choose which companies should be given low, average, and high priorities when allocating corporate resources.
A multifaceted corporation owns or operates in a variety of unrelated sectors. Businesses can diversify by launching their own new enterprises, partnering with another company, or purchasing a company that operates in a different industry or service sector. Conglomerates are a common type of diversified business.
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a short-term investment goal is one that will be accomplished within a period of: multiple choice one year or less. two to five years. more than five years. three years or less. two years or less.
A short-term investment goal is one that will be accomplished within a period of three years or less.
What is a short term investment?
The time horizon for short-term investment objectives is one year or fewer. They consist of items like an emergency money or a security deposit for your future dwelling. Your objective with short-term goals should be a high level of security with little danger. When you need to sell an investment to acquire cash, you don't want to lose any of it. And that is the core concept of liquidity: the capacity to obtain money without delay or loss. However, stability comes with a price. You won't make much money from this. You can be sure you'll have all the money you need when you need it since low returns are the opposite side of low risk.
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pinewood company purchased two buildings on four acres of land. the lump-sum purchase price was $1,600,000. according to independent appraisals, the fair values were $765,000 (building a) and $425,000 (building b) for the buildings and $510,000 for the land. required: determine the initial valuation of the buildings and the land.
The initial valuation of the building A=$540000
The initial valuation of the building B=$300000
The initial valuation of the land=$360000
In finance, valuation is the system of determining the prevailing price (PV) of an asset. In a business context, it's far more often the hypothetical rate that a third birthday party would pay for a given asset. Valuations may be performed on assets (for example, investments in marketable securities consisting of corporations' shares and associated rights, business firms, or intangible assets together with patents, facts, and logos) or on liabilities (e.G., bonds issued by means of an employer). Valuations are wished for lots motives inclusive of investment evaluation, capital budgeting, merger and acquisition transactions, financial reporting, and taxable events to determine the proper tax legal responsibility.
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athletes on scholarship at northwestern university in chicago requested the national labor relations board to determine their right to organize a labor union. one of the reasons for this request was that having a union would allow the athletes to: a. challenge the efficiency of existing athlete training programs. b. negotiate extended practice sessions and compensation. c. form an independent team of high performing athletes. d. limit the authority of trainers in team selection processes.
Scholarship athletes at Northwestern University in Chicago asked the National Labor Relations Board to decide whether or not they had the correct to make a union. This request was created partly because of making a union that would modify the athletes to a. discount for further apply time and compensation.
For student-athletes, there is unit need-based and educational scholarships obtainable. For the NCAA Division I, NCAA Division II, NAIA, and NJCAA, athletic scholarships area unit offered. Thirty-fourth of all student-athletes receive athletic scholarships, on average.
About fifty-one of our collegian students earn a Northwestern University scholarship that's not come. For additional info, move to the workplace of collegian assistance.
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cello corporation purchased three patents at a total cost of $960,000. the appraised values of the individual patents were as follows: patent 1$ 600,000 patent 2400,000 patent 3200,000 the costs that should be assigned to patents 1, 2, and 3, respectively, are:
The costs that should be assigned to patents 1, 2, and 3, respectively, are =$480,000; $320,000; $160,000.
=Allocation ratio = 0.8 [$960,000 ÷ ($600,000 + $400,000 + $200,000)]. Allocations: 0.8 × $600,000; 0.8 × $400,000; 0.8 × $200,000.
Patent valuation is the process of determining the actual market cost of a patent or patent portfolio. Patent valuation is required when companies or inventors negotiate deals such as mergers, acquisitions, sales, or licensing of patents.
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Companies go through different phases to reach product/market fit. These phases are the:
A: idea stage, the prototype stage, the launch stage, the traction stage, the monetization stage, and the growth stage.
B: idea stage, the prototype stage, the launch stage, the traction stage, and the growth stage.
C: the prototype stage, the launch stage, the traction stage, the monetization stage, and the growth stage.
D: idea stage, the traction stage, the monetization stage, and the growth stage.
As most companies go through different phases to reach the product/market fit, these phases includes the idea stage, the prototype stage, the launch stage, the traction stage, the monetization stage and the growth stage.
What is the product/market fit?Basically, a Product/market fit refers to the degree to which a product satisfies a strong market demand. It has long been identified as a first step to building a successful venture in which the company meets early adopters, gathers feedback and gauges interest in its product.
In other word, the product-market fit also describes a scenario in which a firm;s target customers are buying, using, and telling others about the company’s product in numbers large enough to sustain that product’s growth and profitability.
In conclusion, Marc Andreesen, who was credited with developing this concept states that a product-market fit means finding a good market with a product capable of satisfying that market.
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luca, a manager at a commercial real estate firm, has established a monthly sales quota for his sales team. which basic function of management best describes luca's actions?
The basic function of management that describes Luca's actions of establishing a monthly sales quota for the sales team is Controlling.
What are the basic functions of management?There are five basic functions of management including controlling, planning, organizing, staffing, and leading.
Controlling calls for establishing certain measures or standards and goals that the company or department has to meet. The company or department would then have to work towards achieving those goals and standards.
Luca is most likely engaged in the controlling function because he established a sales quota for the team that they have to meet. Meeting this sales quota would ensure that the company is better off.
Another function of management which is closely related to this is planning. Luca engaged in planning for the sales that his sales team would make by coming up with a quota.
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aviva's company frequently needs a software specialist to update its highly unique computer systems. aviva is trying to determine if she should pay the high salary and benefits of a full-time employee or use a contingent employee when needed. what is one reason aviva would reject the idea of using a contingent workforce?
Aviva's company frequently needs a software specialist to update its highly unique computer systems. one reason Aviva would reject the idea of using a contingent workforce is the high cost of turnover. Option C
This is further explained below.
Who is a software specialist?Generally, A computer expert who is also proficient in the usage of a particular piece of computer software is known as a software specialist.
Developing training on software systems, doing system tests to discover software failure spots, and working with customers to collect requirements are some of the job activities that you will be responsible for if you choose this line of employment.
The business owned by Aviva has a regular need for the services of a software professional to maintain its highly specialized computer systems.
Because of the significant expense associated with employee turnover, Aviva is likely to reject the concept of hiring a contingent workforce. Alternative C
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your opinion is that boeing has an expected rate of return of 0.0952. it has a beta of 0.92. the risk-free rate is 0.04 and the market expected rate of return is 0.10. according to the capital asset pricing model, what is the alpha, and is this security over-priced, underpriced, or fairly valued?
The security or stock is overpriced because the required rate of return (9.52%) is greater than the expected rate of return (9%).
What is stock?A stock, also known as equity, is a financial instrument that represents ownership of a portion of the issuing corporation. Shares are units of stock that entitle the owner to a proportion of the corporation's assets and profits equal to the amount of stock they own. Stocks are ownership stakes in a publicly traded company. When you purchase stock in a company, you become a part-owner of that company. If a company has 100,000 shares and you purchase 1,000 of them, you own 1% of the company. A stock is a type of security that represents a portion of a company's ownership. When you buy stock in a company, you are purchasing a small piece of that company known as a share.To learn more about stock, refer to:
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when opening a regular checking or share draft account, which is the most important consideration for most people? what incentives are provided for you to open an account? what is the current interest rate paid on funds left in the account? what are the terms and interest rates on their certificates of deposit? what types of fees are charged for maintaining and using the account?
Which would likely be the most crucial factor to take into account while opening a checking or share draft account?
the resiliency of the union or bank where you're opening an account.
What benefits are offered to you in exchange for opening an account?
the rate of interest. simple access to my money The transactions' ability to be tracked the future potential of applying for credit
How much interest is currently being paid on the money that is still in the account?
2,01% in a High Rate account and 1,90% at a Regular Rate
What are their certificates of deposit's (CDs) terms and interest rates?
The duration might range from 1 day to 2160 days.
6 months to 6 years: $500 minimum deposit; 0.60% APY to 2.35% APY; Goldman Sachs Bank USA.
BrioDirect offers rates between 0.05% and 2.05% APR for terms of 30 days to 5 years; a $500 opening deposit is required.
0.60% APY to 1.60% APY; no minimum deposit required; Capital One; 6 months to 5 years.
What costs are associated with using and maintaining the account?
the $4–$5 maintenance cost each month.
The charge for international withdrawals. (Each bank's policy varies)
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market modification strategies include finding new customers, increasing product , and creating a new use situations. multiple choice question. awareness advertising modifications use
The market modification strategies include finding new customers, increasing product awareness, and creating a new use situations. Therefore, the option A holds true.
What is the significance of product awareness?Product awareness can be referred to or considered as a phenomenon that is used by marketing organizations in order to make the customers know about the presence and existence of their products in the market. It is one of the most important strategies in the process of market modification.
Therefore, the option A holds true and states regarding the significance of product awareness.
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The incomplete question has been added below for better reference.
Market modification strategies include finding new customers, increasing product ______, and creating a new use situations.
Awareness
advertising
modifications
use
keenan had worked at the post office for many years, accepting packages for mailing that customers had packed themselves. keenan could look at a package and tell if it met mailing specifications, and any corrective actions that needed taken. his quick assessments were based on decisions. multiple choice programmed intuitive bounded rationality nonprogrammed automatic
Keenan's quick assessments were based on decisions that were based on programmed decision-making.
What is decision-making?Decision-making is described as a process through which a course of action is chosen, or an alternative option is chosen through which a problem can be solved.
Keenan, in this scenario, works in a post office, and his job is to accept packages from customers for mailing. Keenan has become so efficient that he can look at the package and can tell whether the package meets the mailing specifications, and what corrective actions are needed. Hence, Keenan conducts programmed decision-making, and it is mainly based on doing work repetitively and routinely.
It can be concluded that Keenan's quick assessments were based on decisions that were based on programmed decision-making.
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dane company budgets total overhead cost of $7,200,000. the company allocates overhead cost based on 100,000 budgeted direct labor hours. the single plantwide overhead rate is:multiple choice$36 per mh.$36 per dlh.$72 per mh.$72 per dlh.none of the above.
According to the information provided, the uniform overhead rate for the entire plant is $72 per direct labor hour.
An organization uses a plant-wide overhead rate, a single overhead rate, to allocate all of its manufacturing overhead costs among its cost objects or products. Smaller businesses with straight-line cost structures use it more often. Uniform plant-wide overhead rate = Budgeted total overhead / Budgeted direct labor hours.
Total budgeted overhead is $7,200,000.
Budgeted direct labor hours = 100,000
We enter the equation = $7,200,000/100,000.
$72 per hour of direct labor for a single plant's overhead
In conclusion the single plantwide overhead rate is:$72 per direct labor hour.
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Kaley has an artistic personality type. She is creative, original, independent, chaotic, inventive, and is good with media, graphics, and text. What career would you recommend for her? Why?
For the personality traits of Kaley where she is identified as creative, independent, inventive, and is also good with media and graphics, a graphic designer can be considered as an ideal career option for her.
What is the significance of a career option?A career option can be referred to or considered as the stream or field in which an individual with the required skills and qualifications can seek for life and income opportunities.
Being a graphic designer is a career option where a person is allowed to be independent while being creative in the designing work that he or she does at the same time. It also requires skills and qualifications with good sense of knowledge of media and graphics.
Therefore, the significance regarding a career option has been aforementioned.
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if andy pforzheimer, owner of barcelona restaurants, were to argue with one of the restaurant managers over whether customer satisfaction was more important than restaurant profit, what would be the source of their conflict? resource competition differing task goals change task interdependence
The source of conflict between Andy Pforzheimer and the restaurant manager would have the differing task goals as a source of conflict.
Different task goals are an important consideration for a business to understand which goals work best for a company.
In the scenario above, the owner of the Barcelona restaurant and the restaurant manager are determining whether the goal task of customer satisfaction or restaurant profit is important for their business.
As they have a conflict among two different goal tasks hence will say that they have a conflict about differing goal tasks.
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if a deed restriction prohibits a use permitted by zoning, then: select one: a. zoning controls. b. the deed restriction controls. c. neither will prevail. d. the nature of the use will be the controlling factor.
If a deed restriction prohibits a use permitted by zoning, then the deed restriction controls. So the correct answer choice is option (b).
What is a deed restriction?a constraint imposed on how property described in a deed in the chain of title may be used is regarded as a deed restriction. The restriction runs with the land when the property is transferred and is typically unremovable by subsequent owners.
A specific kind of deed restriction is a restrictive covenant. Limitations on the use of the property are one type of restriction.
how big the lot is.the building's height.the building's materials or design, whether or not it is built on the site.The US Supreme Court has found that some deed limitations, such as those that forbid the sale of land to specific racial or ethnic groups, are unenforceable.
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an investment offers a total return of 9.0 percent over the coming year. janice yellen thinks the total real return on this investment will be only 2.5 percent. what does janice believe the inflation rate will be over the next year?
Janice believes the inflation rate will be 4.72% next year
Compute the exact inflation rate as follows:
Nominal rate of interest =(1 + real rate)x(1 +inflation rate)-1
11%=(1+6%)x(1 +inflation rate)-1
1+11% / (1+6%) -1 = inflation rate
inflation rate =4.72%
Thus, the inflation rate is 4.72%.
On the above, the better costs of those objects earn the lender more interest. As an example, if the rate of tv will increase from $1,500 to $1,600 due to inflation, the lender makes extra money due to the fact that 10% interest on $1,600 is more than 10% interest on $1,500.
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the difference between a standalone managed service account (smsa) and a group managed service account (gmsa). why use one service account over another?
Standalone Managed Service Account can be used on a single server only. Use a Group Managed Service Account if you need to use the account across servers.
What is Service Account?A service account is a special type of account intended to represent a non-human user who must be authenticated and authorized to access data in APIs.
Service accounts are typically used in scenarios such as: Run workloads on virtual machines (VMs).
Service accounts differ from user accounts in several important ways.
Service account do not have passwords and cannot be logged in via browser or cookies.
Service account is for use by applications.
Multiple applications rarely perform the same function and therefore have similar or identical access requirements.
Instead, applications tend to be unique, and the resources they need to access are usually different for each application.
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using the aggregate production function above, what would the employment level have to be in order to produce an output level of $12,300 billion real gdp?
The employment level has to be in order to produce an output level of $12,300 billion real GDP would be 140 million.
What is GDP?The phrase used to gauge a nation's economic standing is real GDP.
Real growth in the nation's output of goods and services is what determines the country's real GDP.
Rising employment levels result in rising real GDP numbers for the nation.
In addition to serving as a general indicator of economic success, GDP is frequently utilized in international comparisons. It is frequently referred to as the "most potent statistical measure of national development and progress in the world." Critics of the growth imperative, however, frequently assert that GDP statistics were never intended to assess progress and omit important additional externalities, such as resource extraction, environmental effect, and unpaid domestic work.
As is demonstrated, According to the graph, below
140 million people per year, or point C in the following graph, are needed to create an output level of $12,300 billion in real GDP. The criteria for the other three will not be met.
So, in order to create an output level of $12,300 billion real GDP, 140 million jobs are needed.
Hence,140 million is the answer.
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If Pertino Inc. has a debt ratio of 40 percent, it means that for every $1 in _____, the firm has 40 cents in _____.
If Pertino Inc. has a debt ratio of 40 percent, it means that for every $1 in asset , the firm has 40 cents in debt.
What is the debt ratio?The debt ratio is a financial ratio that is used to determine the solvency of a company. Financial ratios use information from the balance sheet, income statement and statement of cash flows of a business to determine the financial health of a company.
It is a ratio of total debt to total asset. It is determined by dividing total debt by total asset. The lower debt ratio is, the lower the financial risk of a company. The debt ratio is an example of a solvency ratio.
Debt ratio = total debt / total asset
0.4 = 0.4 / 1
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20 POINTS!! HELP QUICK PLEASE!!
Type the correct answer in the box. Spell all words correctly.
Which accounting principle is adopted to make adjustments to the trial balance so that the debit and the credit side balances?
The accounting principle adopted to make adjustments to the trial balance so that its debit and credit side balances is _______ basis of accounting.
The accounting principle adopted to make adjustments to the trial balance so that its debit and credit side balances is the double-entry basis of accounting.
Accounting principles are considered to be the rules and guidelines which the companies and other bodies must follow while reporting any financial data within an organization. Here, a company's transactions are recorded in a general ledger and later it is summed to be included in a trial balance.
A double-entry is a basis of accounting which is thus based on a simple principle, that for every debit must have equal and opposite credit. Which means that there should be at least two accounts involved in any transaction.
Hence, the double-entry is based on the debit and credit accounts of the done transaction.
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suppose that 70% of the total runtime of an application is consumed in carrying out floating-point operations. what will be the overall improvement in performance if: a. all of the floating-point operations can be sped up by a factor of 1.6? b. only 50% of the floating-point operations that are consumed in evaluating an expensive function can be sped up by a factor of 5?
Any mathematical operation (such +, -, *, or /) or assignment that uses floating-point numbers is known as a floating-point operation (as opposed to binary integer operations). Decimal points are present in floating-point numbers.
Explain about the floating point operations?A positive or negative whole number with a decimal point is referred to as a floating point number. For instance, the values 5.5, 0.25, and -103.342 are all in the floating point range, while 91 and 0 are not. The name "floating point numbers" refers to how the decimal point can "float" to any required location.
This problem is caused by the fundamental representation of floating-point numbers, which uses a predetermined number of binary digits to represent a decimal integer. There are frequently tiny roundoff errors because some decimal quantities are challenging to convert to binary.
Remove a single loop iteration. Then total up all additions, multiplications, divisions, etc. in simple floating-point notation. Examples include the four floating-point operations in y = x * 2 * (y + z*w). Divide the result by the quantity of iterations.
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marcel takes out student loans and works part time to put himself through college. in time, he earns an advanced medical degree and goes to work in an understaffed city hospital. marcel's economic decisions benefit the goal of efficiency by
Marcel's economic decisions benefit the goal of efficiency by contributing to the nation's productivity.
Marcel made the best use of all available resources to boost the country's output. A high degree of education is one of the traits of a thriving country. Marcel pays for his own college tuition and gains a degree, which he utilizes to work in an underfunded city hospital. Marcel contributes to the economy by paying taxes, working hard, and saving lives.
At the federal level, productivity is frequently defined and assessed in terms of Gross Domestic Product (GDP) per person, employed person, or hour worked. It is considered by many to be a crucial sign of the nation's economic health.
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business has increased such that a few years ago purple reign brought warehousing and distribution in-house to package and ship customer orders. with business continuing to expand, the company now is making the decision to continue to order boxes from box manufacturers or buy a corrugate machine that will manufacturer boxes to customized sizes on demand. the company expects to have 120,000 orders in 2022 and each order will use one box. when buying boxes from manufacturers, the company needs to buy different size boxes to account for different orders. this pushes the average cost of each box to $0.47. the box machine purple reign is considering costs $30,000, but lowers the variable cost of each box to $0.22 because the company is able to manufacture each box on-demand. if the company buys boxes from manufacturers, purple reign likes to have a contract with each to ensure needs are met to certain specifications. purple reign can have all contracts negotiated for $6,000. based on this information, and considering only the information we have based on 2022 projects, should purple reign purchase a box machine and make boxes on demand or should the company continue to buy boxes from outside providers? for 2022, what is the best economic decision?
When a corporation decides to manufacture its own boxes: $35,000 is the total fixed cost incurred ( Cost of Machine) Making one box typically costs $0.21. When a business decides to purchase boxes from manufacturers: Total Fixed Cost incur = $3000.
The total fixed cost formula is really an aggregation of all fixed costs that an organization incurs. By evaluating all costs as activity quantities change, these costs can be found. A cost is regarded as fixed if it does not change depending on the degree of activity. Some expenses are categorized as mixed expenses because they include both fixed and variable cost components.
Understanding how total costs are split between variable and fixed expenditures is essential for marketing. In order to accurately predict the revenue generated by various changes in unit sales and, consequently, the financial impact of suggested marketing initiatives, this distinction is essential.
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investment a costs $10,000 today and pays back $11,500 two years from now. investment b costs $8000 today and pays back $4500 each year for two years. if an interest rate of 5% is used, which alternative is superior?
If an interest rate of 5% is used, then investment A is superior.
Define interest rate.
A rate of interest tells you how expensive borrowing is or how advantageous saving is. Therefore, if you are a borrower, the interest rate is the cost of borrowing money and is stated as a percentage of the total loan amount.
The real interest rate accounts for inflation by calculating the rise in the loan's real value plus interest. The repayment of principal and interest is computed in real terms by comparing the amount to its purchasing power at the time it was borrowed, lent, deposited, or invested.
To find the NPV of two investments
NPV (A) = -10000 + 11500 (P/F, 5%, 2)
= -10000 + 11500*0.90703
= 431
NPV (B) = -8000 + 4500(P/A, 5%, 2)
= -8000 + 4500*1.8594
= 367
Since NPV (A) > NPV (B)
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public-sector workers (police, firefighters, teachers, and other government workers) belong to labor unions at a much higher rate than do nongovernment workers. question 6 options: true false
It is completely inappropriate to say that the public-sector workers (police, firefighters, teachers, and other government workers) belong to labor unions at a much higher rate than do non-government workers. Therefore, the statement given above is false.
What is the significance of labor unions?Labor unions can be referred to or considered as the formation of groups for the workers that belong to the same organization or the same industry. A labor union is made to gain protection against wrongdoings faced by the workforce.
More private workers and the workers belonging to the non-government organizations are a part of the labor unions. This is because the government already provides much of the protection to its workforce.
Therefore, the significance regarding labor unions is false and has also been aforementioned.
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the rate at which one currency is converted into another is multiple choice the exchange rate. the carry trade rate. the conversion rate. the currency swap. currency speculation.
The exchange rate is the price at which one currency is transformed into another. Carry trade refers to the idea of borrowing money in a currency with low interest rates and investing the money in a currency with high interest rates.
What is the name of the ratio used to convert one currency to another?
Conversion rate : The rate at which one currency will be exchanged for another is known as the exchange rate. Some exchange rates are linked or fixed to the value of a particular country's currency, however most exchange rates are floating and will increase or decrease depending on market supply and demand.A currency's relative value expressed in terms of another currency is called an exchange rate (or group of currencies).Suppose you want to convert $100 in U.S. dollars into euros at the current EUR/USD exchange rate of 1.20. Just multiply $100 by 1.20. The amount of euros as a result is 83.33. Reversing that technique is required to convert euros to dollars: multiply the number of euros by 1.20 to get the number of dollars.The cross rate is the rate at which two currencies are being exchanged for one another when measured against one another's currencies. A cross rate is the exchange rate between two currencies stated in a third, distinct currency, such as the yuan to euro exchange rate.To Learn more About exchange rate refer to:
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a manufacturer reports the following costs to produce 15,000 units in its first year of operations: direct materials, $15 per unit, direct labor, $11 per unit, variable overhead, $150,000, and fixed overhead, $210,000. of the 15,000 units produced, 13,700 were sold, and 1,300 remain in inventory at year-end. under variable costing, the value of the inventory is:
The total production cost divided by the quantity of units produced yields the cost per unit under absorption costing. Absorption costing is an inventory valuation, therefore it is a capitalized cost that is recorded on the balance sheet up until the product is sold rather than a regular expense.
Cost is equal to units x (direct materials + direct labor) + variable and fixed overhead, which comes to $3600,000.
The price per unit is $24 (360000/1500).
The value of inventory is determined by multiplying the number of units left in stock by the cost per unit, which comes to 1300*24 = $31200.
According to absorption costs, the inventory is worth $31200.
When producing income tax filings and external financial reporting, GAAP mandates the use of absorption costing. The costs listed below are regarded as period costs under absorption costing and are not included in the cost of a product.
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the marginal product of labor is the change in: a total costs divided by the change in the quantity of labor. b total output divided by the change in the quantity of labor. c labor divided by the change in total product. d average output divided by the change in the quantity of labor. e total costs divided by the change in the quantity of output.
The marginal product of labor is the change in total output divided by the change in the quantity of labor. The difference in production that occurs by using an extra unit of labor is known as the marginal product of labor.
As a metric of production efficiency, the marginal product refers to the extra units of output that are added to the total production when the labor is increased by one unit.
The labor efficiency variance may be thought of as a variance based on the number of labor hours used in manufacturing. It is the discrepancy between the actual number of direct labor hours a person worked and the budgeted direct labor hours a person is expected to have done in order to meet standards. It should be emphasized that the labor efficiency variance is the difference between the real labor rate multiplied by the number of hours of labor actually performed and the standard labor rate multiplied by the number of hours of labor actually performed.
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