Under the target costing, the change in the sales level cannot be considered as the way to make a reduction in the costs.
Option C is the correct answer.
What do you mean by a target cost?Target cost is the maximum cost that can be levied on a manufactured product. It is determined by deducting the profit margin from the selling price.
According to the target costing, the simplification of designs, minimization the wastage, and the reduction of the direct cost of labor are considered the methods to reduce the costs. But the increasing or decreasing of sales level will not be used as a way to minimize the cost.
Therefore, the sales level changes will not affect the cost reduction apart from the other provided methods.
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When preparing a presentation, you want to learn about the audience so that you can tailor your message accordingly. What factors should you be identifying
The characteristics of the audience that infer the reception of a message include age, profession, language, relevance, among others.
What is a presentation?A presentation is a form of communication in which one or more people prepare a presentation on a specifc topic to share with an audience. Generally the presentations are made in academic environments although there are presentations in other spaces.
What should we take into account regarding the public?When we make a presentation we must take into account who we are addressing, that is, adapt our presentation and speech so that the public receives it in the best way. Some factors that influence the receptivity of a message are:
Age.The professionRelevanceLanguageAmong othersLearn more about presentations in: https://brainly.com/question/19290361
Wyalusing Industries has manufactured prefabricated houses for over 20 years. The houses are constructed in sections to be assembled on customers’ lots. Wyalusing expanded into the precut housing market when it acquired Fairmont Company, one of its suppliers. In this market, various types of lumber are precut into the appropriate lengths, banded into packages, and shipped to customers’ lots for assembly. Wyalusing designated the Fairmont Division as an investment center. Wyalusing uses return on investment (ROI) as a performance measure with investment defined as average productive assets. Management bonuses are based in part on ROI. All investments are expected to earn a minimum return of 16 percent before income taxes. Fairmont’s ROI has ranged from 29. 2 to 32. 4 percent since it was acquired. Fairmont had an investment opportunity in 20x1 that had an estimated ROI of 28 percent. Fairmont’s management decided against the investment because it believed the investment would decrease the division’s overall ROI. The 20x1 income statement for Fairmont Division follows. The division’s productive assets were $23,100,000 at the end of 20x1, a 5 percent increase over the balance at the beginning of the year.
Fairmont Division Income Statement For the Year Ended December 31, 20x1 (in thousands) Sales revenue 22,500 Cost of goods sold 13,900 Gross margin 8,600 Operating Expenses: Administrative 1,800 Selling 4,300 6,100 Income from operations before income taxes 2,500.
Required:
1. Calculate the following perofrmance measures for 20x1 for the Fairmont Division.
a. Return on Investment (ROI)
b. Residual Income
2. Would the management of Fairmont Division have been more likely to accept the investment opportunity it had in 20X1 if residual income were used as a performance measure instead of ROI? Explain your answer
1. The performance measures for 20x1 for the Fairmont Division are as follows:
a. Return on Investent (ROI) is 11.09%.
b. Residual Income is ($1,108,000).
What is a performance measure?A performance measure is a technique that measures outcomes or results, enabling management, lenders, and investors to gauge the effectiveness and efficiency of their investments.
A performance measure may be applied to the following resources:
Human resourcesEmployee timeFundingInvestments.Data and Calculations:Required minimum return = 16% before taxes
Ending productive assets = $23,100,000
Beginning productive assets = $22,000,000 ($23,100,000/1.05)
Average productive assets = $22,550,000 ($23,100,000 + $22,000,000)/2
Return on Investment = Income from operations before income taxes/Average productive assets x 100
= $2,500/$22,550 x 100
= 11.09%
Residual Income = Income before taxes - Cost of Capital or (Average productive assets x Minimum Required Returns)
= $2,500,000- ($22,550,000 x 16%)
= $2,500,000 - $3,608,000
= ($1,108,000)
Thus, while the Return on Investment (ROI) is 11.09%, the Residual Income is ($1,108,000).
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Of the 9 elements suggested by the SBA to be contained in a business plan, how many are solely focused on financial factors?
Two elements in a business plan that are solely focused on financial factors are the Funding Request and the Financial Projections sections.
What is a business plan?A business plan is a strategy document that contains the following information about a business:
Mission statementFirm's product or serviceCompany's leadership teamCompany's leading employeesCompany's locationFinancial informationGrowth plans.According to the SBA, the business plan must contain the following nine elements:
Mission StatementDate of business commencementNames of founders and their functionsNumber of employees and location of the business, including branches or subsidiariesDescription of plant or facilitiesProducts manufactured/services renderedBanking relationships and information regarding current investorsSummary of company growth including financial or market highlightsSummary of management's future plans.Thus, the two elements in a business plan that are solely focused on financial factors are the Funding Request and the Financial Projections sections.
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Hector has noticed that some of his employees are making derogatory comments about a worker's disability. What should Hector implement to address this issue
Hector need to implement a sensitivity training to address the issue bordering making of derogatory comments about a worker's disability.
What is a sensitivity training?This is a training that employed while in group discussion or interaction to increase an individual awareness of self and others.
In conclusion, the sensitivity training will allows the employee to be more aware and respect eachother than before.
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In business writing, the main idea of a written work should be located _____. a. at the end of the first paragraph b. in the body of the document c. at the beginning of the first paragraph d. in the salutation of the document
In business writing, the main idea of a written work should be located at the beginning of the first paragraph.
What is the business letter?A Business letter contains major three parts that are beginning, body part, and ending a paragraph with saluation. Here, in the initial paragraph, it is required to mention about the introduction and purpose for which letter is written.
Therefore, readers would get to know what must be expected from further parts of the letter.
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Answer:
C
Explanation:
China began pegging its currency, the yuan, to the dollar in 1994. Because the yuan has been ________ at the pegged exchange rate, the Chinese government ________ its reserves of dollars as the government purchased more ________ to maintain the pegged exchange rate.
China began pegging its currency, the yuan, to the dollar in 1994.
Yuan was undervaluedChinese government increased it's reservesGovernment purchased more dollarsWhat is currency pegging?
Thisn is the fixing of a nations currency at a fixed exchange rate with that of another country.
The monetary system of China decided to fix their nations exchange rate on the dollar in the year 1994.
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If the government raises the minimum wage by 6%, the number of people employed falls by 2%. What is the elasticity of employment with respect to the minimum wage
Assuming the number of people employed falls by 2%. The elasticity of employment with respect to the minimum wage is -0.33.
Elasticity of employmentUsing this formula
Elasticity of employment=-Fall in number of employed people rate /Minimum wages rate
Where:
Fall in number of employed people=-2%
Minimum wages rate=6%
Let plug in the formula
Elasticity of employment=(-2/6)
Elasticity of employment=-0.33
Inconclusion the elasticity of employment with respect to the minimum wage is -0.33.
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Harassment is to torment or bother continually?
Answer:
The answer is True
Explanation:
Harrasment is when you bother someone nonstop on something they dont like or something mean.
-Justin
How could a firm havw high net worth even while losing money with each product sold?
The steps mentioned below should be taken
The farm should use perfect tactics to attract the buyers.The farm should give heavy discounts for an instantaneous time period which attracts the buyersAnd main thing the farm should be given in the hands of a sincere personIn 2020, Maggy (34 years old) is an employee of YBU Corp. YBU provides a 401(k) plan for all its employees. According to the terms of the plan, YBU contributes 50 cents for every dollar the employee contributes. The maximum employer contribution under the plan is 15 percent of the employee’s salary (if allowed, YBU contributes until the employee has contributed 30 percent of her salary). (Use Exhibit 13-2) a. Maggy worked for YBU Corporation for 3½ years before deciding to leave effective July 1, 2020. Maggy’s annual salary during this time was $45,000, $52,000, $55,000, and $60,000 (she only received half of her $60,000 2020 salary). Assuming Maggy contributed 8 percent of her salary (including her 2020 salary) to her 401(k) account, what is Maggy’s vested account balance when she leaves YBU (exclusive of account earnings)? Assume YBU uses three-year cliff vesting
Maggy’s vested account balance when she leaves YBU assume YBU uses three-year cliff vesting is: $21,840; $2,912.
Vested account balancea. Vested account balance
First step
Maggy contribution=[($45,000+$52,000+$55,000)+($60,000×50%)]
Maggy contribution=($152,000+$30,000)×8%
Maggy contribution=$182,000×8%
Maggy contribution=$14,560
Second step
YBU contribution=$14,560×50%
YBU contribution=$7,280
Third step
Vested account balance=$14,560+$7,280
Vested account balance=$21,840
b. Vested account balance
First step
Maggy contribution=[($45,000+$52,000+$55,000)+($60,000×50%)]
Maggy contribution=($152,000+$30,000)×8%
Maggy contribution=$182,000×8%
Maggy contribution=$14,560
Second step
YBU contribution=$14,560×50%
YBU contribution=$7,280
Third step
YBU contribution to maggy plan is 40%
Vested account balance=$7,280×40%
Vested account balance=$2,912
Therefore Maggy’s vested account balance when she leaves YBU assume YBU uses three-year cliff vesting is: $21,840; $2,912.
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Because it is Group of answer choices excludable but not rival in consumption, a tornado siren is produced by a natural monopoly. rival in consumption
Because it is neither excludable nor rival in consumption, a tornado siren is a public good.
What is a public good?This is a good that is provided in a society or community by the government of the place.
This good is not owned by any one it is a collective good. Hence it caters to the need of everyone.
Complete question:
Because it is a. neither excludable nor rival in consumption, a tornado siren is a common resource. b. rival in consumption but not excludable, a tornado siren is a common resource. c. excludable but not rival in consumption, a tornado siren is produced by a natural monopoly. d. neither excludable nor rival in consumption, a tornado siren is a public good.
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The form which must be filed when an employer withholds federal income tax and FICA taxes is: multiple choice Form 940 Form 941 Form W-2
It should be noted that Form 941 is required to be filled when federal income tax and FICA taxes is been withheld by employer.
What is Form 941?Form 941 serves as the form that is used to determine the amount of taxes that someone is owning.
Therefore, Form 941 requires identification number when filling it and it should be filled by employee.
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Providing incentives for enterprise social network adoption and use is under the ________ best practice.
Providing incentives for enterprise social network adoption and use is under the strategy best practice.
What is enterprise social network?Enterprise social networking refers to an organization's use of social media (internally and externally), to connect individuals who share similar business ideas.
Examples of enterprise social network include:
IBM's ConnectionsCisco's Webex SocialHence, providing incentives for enterprise social network adoption and use is under the strategy best practice.
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The usd is rising quickly relative to the indian rupee (inr). will an indian company that imports cars made in the united states find that car prices in inr will rise or fall? explain.
Answer:
The rate of car in India is also rising due to inflation occured due to rise of dollars over indian rupees
Explanation:
paraphrase it to answer the question :)
In a situation where you cannot meet face to face with a coworker, who is responsible for making sure that your communication is easily understandable? a. your coworker is responsible b. you are responsible c. your supervisor is responsible d. none of the above is responsible
A coworker is a person who works with you in an organization at the same level. You are responsible for effective communication.
What is communication?Communication is the exchange of content, knowledge, or information from one source to another. Good and effective communication is needed between coworkers.
It helps in building bonds, better understanding, and helps in teamwork. To connect with distant coworkers one has to take the initiative.
Therefore, option b. you are responsible for effective communication.
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1. Jared is campaigning to become president of the United States. Along his career path, Jared served as the governor of California and, before that, the mayor of Long Beach.
• Which pathway(s) in the Government & Public Administration sector might fit Jared’s career path?
• Explain how the two roles Jared has already performed could be cited to prove his qualification for the role of president. Do some research on Jared’s careers if needed.
1# Jared was first mayor of a city then governor of a state. So, now he can run for President of United States
2# careers in Governance pathway are designed or serve different interest groups
3# Friendly and good communication skills
4# School Principal and business administration
5# good listener and comfortable with taking on intimate aspects of patient care
!!!! DO NOT COPY !!!!!!!
Use as an example or put it in your own words. Here is what I did.
A separately identifiable collection of things about which the organization wants to collect and store information is a
Answera
Explanation:
the anser is a
A major stockholder of a corporation is most likely to be a(n) ________ in the initial sale of securities who also has power over the issuer in such sales.
A major stockholder of a corporation is most likely to be the controlling person in the initial sale of securities who also has power over the issuer in such sales.
Who is a Stockholder ?A stockholder, also referred to as a shareholder, is a person, company, or institution that owns at least one share of a company's stock.
This stock which is owned by the stockholder is referred to as Equity.
The stockholders are the owners of the company and provide financial backing in return for potential dividends over the lifetime of the company.
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What two things are credited with creating the global village?.
The two things that are credited with creating a global village is: Convenient air travel and Electronic media.
What is a Global Village?This can be described as a method where people from the globe or universe are able to communicate and meet each other sometimes without physical contact.
For an effective global village to be created, a good electronic media needs to be present. It will help people of all kinds communicate easily. A convenient air travel system also needs to be present for ease of movement.
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What is the primary moral argument of critics of a regressive tax system?.
Answer: large income inequalities are bad for a democratic society
Explanation:
The primary moral argument of critics of a regressive tax system is that the large income inequalities are bad for a democratic society.
What is regressive tax?
A regressive tax is one that lowers the average tax burden as income rises. Low-income taxpayers have a disproportionately large percentage of the tax burden, whereas middle- and high-income taxpayers bear a disproportionately small cost.
The fundamental moral argument used by opponents of a regressive tax system is that significant economic disparities are harmful to democracy.
Therefore, the primary moral argument is the income inequalities.
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How are nuclear weapons distinguished from conventional weapons?.
Answer:
This quantitative difference between nuclear and conventional weapons means that if nuclear weapons were used, they would alter key features of warfare—in particular, its duration, the targeting of noncombatants, and even the military relationship between winning and losing sides in a conflict.
Explanation:
Will the government extend student loan forbearance.
When firms sell their products overseas with little or no change to the products, they may increase the expropriation of intellectual property and increase the risk of piracy. This is considered a serious disadvantage when pursuing a(n) ________ strategy.
Is it often considered a disadvantage when pursuing a business Intellectual property.
What is Intellectual property?Intellectual simply put is defined as the right a person or business has over tangible items or intangible ideals.
The types of intellectual property rights are
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Intellectual property is owned and legally protected by a person or company from outside use or implementation without consent. Intellectual property can consist of many types of assets, including trademarks, patents, and copyrights.
Intellectual property (IP) refers to creations of the mind: inventions; literary and artistic works; and symbols, images, names and logos used in commerce. Businesses are often unaware that their business assets include IP rights.
Select the correct answer.
In a job Interview, what would be the most appropriate way to respond to the question, "How would you avoid a major crisis at work?
A. Explain that you believe you'll never face a crisis at work.
В. Talk about how you solved a similar work problem in the past.
C. State that you can handle any type of crisis that might arise at work.
D. Suggest that you would delegate the responsibility to someone else.
Answer: B
Explanation:
It shows that ur responsible enough to handle a crisis and that u have experince
Julie explained to management that she only counts active users on the site and not only registered users. Measuring all of the registered users is considered a ________ and does not improve decision making.
Measuring all registered users is considered a Vanity Metric and does not improve decision making.
What is a Metric?A metric refers to a quantifiable measure that is used to track and assess the status of a specific process.
It is basically used for measuing processes for better output and improved performance.
Hence, measuring all registered users is considered a Vanity Metric and does not improve decision making.
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Suppose a firm using a functional design has an established goal of achieving 20% sales growth per year but performance has been only 10% per year. You decide to shift to a divisional structure. What kind of control are you utilizing
Based on the fact that the firm is now using a divisional structure, the control being utilized is Decentralized control.
What is decentralized control?This is a type of control that sees the different divisions and composite parts of a company being relatively independent.
This is seen in divisional structures where a company could divide itself based on products and projects. These divisions operate semi-autonomously from each other which makes it a decentralized structure.
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What is the purpose of the personal financial planning units within a bank? (select all that arwhelp people manage their moneyu provides comprehensive training to bank employeesincrease bank profitsmacustomer retention
Question: leadership style and conflict
if kim took a vote to decide who should be on the team and made everyone part of the decision, what leadership style would she have, what are the benefits of this style on team psychology, and how might this style impact the team in managing conflict?
The type of leadership style described in the given scenario is known as participative leadership.
What is Leadership?This refers to the act of being responsible for the actions and activities of a group of people.
Hence, participative leadership would have a good psychological impact on the people because their input is asked which means that everybody's opinion matters.
Please note that your question is incomplete so I gave you a general overview to help you get a better understanding.
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In what way can using a credit card be like getting an interest free loan?.
Using a credit card is similar to an interest free loan because it allows to pay ones balance off before one's card's introductory offer ends.
What is credit card?A credit card serves as a card that allows cardholders to borrow funds and it is been issued by bank or financial services company.
This card is similar to having interest free loan because one can actually pay off a parti balance before the end of a card's introductory offer.
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Economic growth is also correctly called Choose one: A. real GDP growth. B. real per capita GDP growth. C. nominal per capita GDP growth. D. inflation. E. nominal GDP growth.
Answer:Real GDP growth.
Explanation: