Seemore Company manufactures binoculars. The actual costs for 2013 and 2014 were as follows: 2013 2014 Direct materials: Plastic case $ 8.00 $ 7.60 Lens set 34.00 34.40 Direct labor 64.00 (1.6 hours) 60.00 (1.5 hours) Indirect manufacturing costs: Variable 16.00 14.20 Fixed 4.00 (100,000 units) 3.80 (120,000 units) Beginning in 2014, Seemore implemented a continuous improvement program that required a first-year cost reduction target of a 7 percent reduction of the 2013 base. Seemore's continuous improvement target for direct labor in 2014 was:

Answers

Answer 1

Answer:

$7.07

Explanation:

Calculation to determine what Seemore's continuous improvement target for direct labor in 2014 was:

2014 Continuous improvement target for direct labor=$ 7.60 – ($ 7.60 × 0.07)

2014 Continuous improvement target for direct labor=$ 7.60 -$0.532

2014 Continuous improvement target for direct labor= $7.07

Therefore Seemore's continuous improvement target for direct labor in 2014 was: $7.07


Related Questions

A company's beginning Work in Process inventory consisted of units that were 90 % complete with respect to direct labor A total of were finished during the period and remaining in Work in Process inventory were 40 % complete with respect to direct labor at the end of the period . Using the weighted average method the equivalent units of production with regard to direct labor were :

Answers

Answer: 109,800 units

Explanation:

Equivalent Units of Production with respect to Direct Labor can be calculated as:

= Units completed during the period + Equivalent ending Work in Process Inventory (1)

Equivalent ending Work in Process Inventory = 32,000 ending units * 40% completion with respect to direct labor

= 12,800 units

EUP direct labor = 97,000 + 12,800 (1)

= 109,800 units

Widgets, Inc., based in the United States, makes small parts for the auto industry. Over the past couple of years, Widgets has laid off many workers due to auto industry outsourcing. The federal government has imposed tariffs to discourage outsourcing. This is called

Answers

Answer:

This is called:

Trade Restriction

Explanation:

Outsourcing to foreign markets can cripple domestic industries, increase local unemployment, and impose trade imbalance.  To check excessive outsourcing, the federal government imposes tariffs.  Such a trade restriction is considered necessary within the domestic economy.  But it may be regarded as a restriction of free trade within the international community.

The policy adopted by the federal government that imposed tariffs to discourage outsourcing is known as Protectionism policy.

A Protectionism policy are adopted or enforced to protect the domestic workers or industries against external bodies.

Hence, the policy adopted by the federal government that imposed tariffs to discourage outsourcing is known as Protectionism policy.

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An example of a good that is excludable is: _________
a) an outdoor sculpture visible from the street.
b) a television set.
c) broadcast television.
d) an aerial fireworks display.

Answers

Answer:

b) a television set

Explanation:

Excludable goods can be regarded as a s private goods, unlike non-excludable goods which are public goods. Instance of this is that

everyone can utilize public road, but going to cinema cannot be for everyone the way they please, this is because, ticket need to be bought to get access, as ticket is bought, this can excludes somebody else since there is because limited seat. It should be noted that good can be regarded as a excludable, in situation whereby supplier of that good successfully prevent individual that do not pay from consuming it. An example of a good that is excludable is television set

On May 1, the Chris Company borrowed $30,000 from the Third Street Bank on a 1-year, 6% note. If the company keeps its records on a calendar year, an adjustment is needed on December 31 to increase:_______.
a. Interest Payable, $900.
b. Interest Expense, $1,800.
c. Interest Payable, $1,200.
d. Interest Expense, $600.

Answers

Answer:

c. Interest Payable, $1,200.

Explanation:

Based on the information given in a situation where the company keeps its records on a calendar year, an adjustment is needed on December 31 to increase: INTEREST PAYABLE, by $1,200

Increase in Interest payable=6%*30,000*8/12

Increase in Interest payable=$1,200

(May 1 to December 31=8 months)

Makers Corp. had additions to retained earnings for the year just ended of $205,000. The firm paid out $185,000 in cash dividends, and it has ending total equity of $4.90 million. The company currently has 100,000 shares of common stock outstanding.
1. What are earnings per share?2. What are dividends per share? 3. What is the book value per share? 4. If the stock currently sells for $68 per share, what is the market-to-book ratio?5. What is the price-earnings ratio?6. If the company had sales of $3.41 million, what is the price-sales ratio?

Answers

Answer:

Waka Waka Wa e e

Explanation:

Queen Shakira

Alexandria's Dance Studio is currently an all-equity firm with earnings before interest and taxes of $338,000 and a cost of equity of 14.2%. The tax rate is 34%. Alexandria is considering adding $400,000 of debt with a coupon rate of 7% to her capital structure. The debt will be sold at par value. What is the levered value of the equity?

Answers

Answer:

$1,306,986

Explanation:

Calculation to determine What is the levered value of the equity

First step is to calculate the VL

VL = {[$338,000 × (1 - .34)] / .142} + (.34 × $400,000)

VL= $1,706,986

Now let calculate the levered value of the equity (VE)

VE = $1,706,986 - $400,000

VE = $1,306,986

Therefore the levered value of the equity is $1,306,986

In a safety stock problem where both demand and lead time are variable, demand averages 150 units per day with a daily standard deviation of 16, and lead time averages 5 days with a standard deviation of 1 day. What is the standard deviation of demand during lead time

Answers

Answer: 154 units

Explanation:

Standard deviation of demand during lead time = √[(Mean lead time * Standard deviation of demand ²) + (Mean demand * standard deviation of lead time²)]

= √ [ ( 5 * 16²) + (150² * 1²)]

= √[ 1,280 + 22,500]

= 154.20765

= 154 units

please someone should help me.....how do we solve the square root of x +8 plus the square root of x+1 equals 7.....note the question is a surd question​

Answers

The solution to the surd equation here is x = 449/49

How to solve for the value of the surd

[tex]\sqrt{x+8} +\sqrt{x-1} = 7[/tex]

We have to isolate the surds

[tex]\sqrt{x+8} =\sqrt{x-1} +7[/tex]

Square the both sides of the equation

x+8 = x-1+49-14√x-1

Separate the equations on the left and the right hand side

14√x-1 = -x-8+x-1+49

Rearrange the equation

14√x-1 = 40

square the both sides of the equation such that

196x  -1796 = 0

Divide through by 196

x = 1796/196

x = 449/49

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Find the APR, or stated rate, in each of the following cases (Do not round intermediate calculations. Enter your answers as a percent rounded to 2 decimal places, e.g., 32.16.): Stated Rate (APR) Number of Times Compounded Effective Rate (EAR) % Semiannually 10.7 % Monthly 11.6 Weekly 9.3 Infinite 13.0

Answers

Answer:

EAR = (1+APR/m)^m - 1 where m=compounding periods  

1.  0.116 = (1+APR/2)^2 - 1

(1+0.116) = (1+APR/2)^2

(1.116)^(1/2) = 1+APR/2

APR = [(1.107)^(1/2) - 1]*2

APR = [1.05214067501 - 1]*2

APR = 0.05214067501 * 2

APR = 0.10428135002

APR = 10.43%

2. 0.116 = (1+APR/12)^12-1

APR = [(1+0.116)^(1/12)-1]*12

APR = [1.116^(1/12) - 1] * 12

APR = [1.00918785692 - 1] * 12

APR = 0.00918785692 * 12

APR = 0.11025428304

APR = 11.05%

3. 0.093  = (1+APR/52)^52 - 1

APR = [(1+0.093)^(1/52) - 1] * 52

APR = [1.093^(1/52) - 1] * 52

APR = [1.0017115825  - 1] * 52

APR = 0.0017115825 * 52

APR = 0.08900229

APR = 8.90%

To determine the scope of a bookkeeping clean-up engagement, you are reviewing the Client Overview tab for a potential client. You notice that there is a large amount in the Opening Balance Equity account.
Which 3 reasons could be causing this balance?
A. The client added transactions in the Banking Center without assigning an account to them
B. Opening balance for an inventory item was entered during the setup process
C. The client entered an Opening Balance when creating an Other Current Asset account
D. Opening balances were included when importing customers using the Import data tool
E. The client forced a bank reconciliation when the difference was not zero

Answers

Answer: B. Opening balance for an inventory item was entered during the setup process.

D. Opening balances were included when importing customers using the Import data tool.

E. The client forced a bank reconciliation when the difference was not zero.

Explanation:

The reasons that can be attributed to the large amount in the Opening Balance Equity account will be:

• Opening balance for an inventory item was entered during the setup process.

• Opening balances were included when importing customers using the Import data tool.

• The client forced a bank reconciliation when the difference was not zero.

The 3 reasons could be causing this balance is that:

The client has added transactions in the Banking Center without assigning an account to them.

The Opening balances for one or more Product/Service items were entered during the setup process.

Opening Balances were included when importing Customers, using the Import Data tool.

The Opening Balance Equity account value most times is often equal to the prior year Retained Earnings.

if a balance in the Opening Balance Equity account does exists and if the balance is equal to the prior year’s Retained Earnings, the Opening Balance Equity may be closed into Retained Earnings.

Conclusively, if a balance remains on the Balance Sheet for Opening Balance Equity, it is advisable to review the individual transactions.

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Jiminy’s Cricket Farm issued a bond with 25 years to maturity and a semiannual coupon rate of 4 percent 3 years ago. The bond currently sells for 108 percent of its face value. The company’s tax rate is 22 percent.

Answers

Answer:

Pretax cost of debt = 3.48%

Aftertax cost of debt = 2.71%

Explanation:

Missing word "What is the pretax cost of debt and aftertax cost of debt"

Coupon rate = 4%

YTM = 22

Nper = YTM*2 = 44

PMT = 1000*4%/2 = 20

FV = 1000

PV = 1080

Rate = rate(nper, pmt, -pv, fv)

Rate = rate(44, 20, -1080, 1000)

Rate = 0.0174

Rate = 1.74%

Pretax cost of debt = Rate * 2

Pretax cost of debt = 1.74% * 2

Pretax cost of debt = 3.48%

Aftertax cost of debt = [3.48% * (1 - 0.22)]

Aftertax cost of debt = 3.48% * 0.78

Aftertax cost of debt = 0.0348 * 0.78

Aftertax cost of debt = 0.027144

Aftertax cost of debt = 2.71%

Excel technology is trying to increase its cash flow cycle. Sales in 2019 was $3,250,000 ( all on credit) and its net profit margin was 7%. Its inventory turnover was 6.0 times during the year. and its DSO was 41days. Its annual cost of goods sold was $1,800,000. The firm had fixed assets $535,000, its payable deferral period is 45 days. Calculate Excel technology's cash conversion cycle

Answers

Answer:

56.83 days

Explanation:

Calculation to determine Excel technology's cash conversion cycle

First step is to determine the Days inventory outstanding

Days inventory outstanding = 365 / Inventory turnover

Days inventory outstanding= 365 /6.0

Days inventory outstanding= 60.83 days

Now let determine the Cash conversion cycle

Cash conversion cycle = Days inventory outstanding + Days sales outstanding - Days payable outstanding

Cash conversion cycle=60.83 + 41 - 45

Cash conversion cycle=56.83 days

Therefore Excel technology's cash conversion cycle is 56.83 days

describe the term marginal cost?​

Answers

Answer:

In economics, the marginal cost of production is the change in total production cost that comes from making or producing one additional unit. To calculate marginal cost, divide the change in production costs by the change in quantity.

Answer:

The cost of production is marginal. Fixed and variable costs included. With regard to fixed costs, this is only calculated at the marginal cost of production is to be expanded. In contrast, marginal costs always include variable costs.

Explanation:

THE IMPORTANCE OF MARGINAL COST:

In economics, marginal costs are important as they help companies to maximize profits. When marginal costs are equal to marginal income, we have so-called profit maximization. In this respect, the cost of producing a further product is exactly the same as the sales of the company. That is, the company does not make money at that point anymore.

As seen from the below marginal costs curve, marginal costs begin to decrease as the company benefits from scale savings. Marginal costs can however increase with businesses declining in productivity and suffering from scale disadvantages. Costs are increasing and they ultimately receive marginal income.

It could be because the company becomes too big and inefficient, or because the management problem gets less productive and demotivated. Whatever the reason, companies may have to face up to rising costs and stop production if their income is identical to the marginal price.

You have decided to invest in two bonds. Bond X is an n-year bonod with semiannual coupons, while bond Y is zero-coupon bond, which is re- deemable in 2 years. The desired yield rate is the same for both bonds. You also have the following information:

Bond X:
Par value is 1000.
The ratio of the semi-annual bond rate to the desired semi-annual yield rate, that is is r/i 1.03125.
b. The present value of the redemption amount is 381.50.

Bond Y:
Redemption value is the same as that of bond X.
Price to yield is 647.80.

What is the price of bond X?

Answers

Answer:

The price of the bond X is 1055.09.

Explanation:

The price of Bond X can be determined as follows:

Let:

R = Present value of the Redemption amount of X and Y

i = yield of both Bond X  and Bond Y

For Bond X, we have:

381.5 = R / (1+i)n ………………… (1)

For Bond Y, we have:

647.80. = R/(1+i)(n/2) ……………….. (2)

Use equation (2) to divide equation (1), we have:

381.5/647.8 = 1/ (1+i)(n/2)  ……………………….. (3)

0.588916332201297= 1/ (1+i)(n/2)

(1+i)(n/2) = 1 / 0.588916332201297

(1+i)(n/2) = 1.69803407601573

647.80 = R / 1.69803407601573

R = 647.80 * 1.69803407601573 = 1,099.99, or 1,100

Now, also let:

r = coupon rate of Bond X

P= present value of Cash flows of Bond X  

Therefore, we have:

P = 1000 * (r/2) / (1+i)0.5 + 1000*(r/2)/ (1+i)1+....+1000 * (r/2) /(1+i)n+ 1100/(1+i)n

It can be observed that we have 2n terms indicating present value of 2n semiannual coupon payments and last term is present value of Redemption amount.

Applying GP formula, we have:

P = 1000 *(r/2) * (1- (1+i)-n) / ((1+i)(1/2) -1) + 1100 * (1+i)-n

Looking at equation (3), we it can be observed that we can have:

(1+i)-(n/2) = 381.5/647.8 = 0.588916

Therefore, we have:

(1+i)-n = 0.5889162= 0.346822

By employing the Binomial approximation, we have:

(1+i)(1/2)= 1+i/2+... very small terms = 1 + i/2

This indicates that:

(1+i)(1/2)-1 = i/2

If we substitute this into the price equation, we will have

P = 1000 *(r/2) * (1-0.346822) / ( i/2) + 1100 * 0.346822 = 1000 * (r/i) * 0.653178 + 381.504

Since r/i = 1.03125, we have:

P = 653.178 * 1.03125 + 381.504 = 1055.09

Therefore, the price of the bond X is 1055.09.

Russell Preston delivers parts for several local auto parts stores. He charges clients $0.75 per mile driven. Russell has determined that if he drives 3,000 miles in a month, his average operating cost is $0.55 per mile. If he drives 4,000 miles in a month, his average operating cost is $0.50 per mile. Russell has used the high-low method to determine that his monthly cost equation is total cost = $600 + $0.35 per mile.
Required:
1. Determine how many miles Russell needs to drive to break even k-Even Miles Miles.
2. Assume Russell drove 1,800 miles last month. Without making any additional calculations, determine whether he earned a profit or a loss last month.
3. Determine how many miles Russell must drive to earn $1,000 in profit.

Answers

Answer:

Russell Preston

1. The miles Russell needs to drive to break even is:

= 1,500 miles.

2. If Russel drove 1,800 miles last month, he earned a profit.

3. To earn a profit of $1,000, the miles Russell must drive are:

= 4,000 miles

Explanation:

a) Data and Calculations:

Selling price per mile driven = $0.75

Average operating cost for driving 3,000 miles = $0.55 per mile

Total operating cost for 3,000 miles = $1,650 ($3,000 * $0.55)

Average operating cost for driving 4,000 miles = $0.50 per mile

Total operating for 4,000 miles = $2,000 (4,000 * $0.50)

Total cost function = $600 + $0.35 per mile using the high-low method

Variable cost per mile = $0.35

Fixed cost per month = $600

Contribution margin per mile = $0.40 ($0.75 - $0.35)

Contribution margin ratio = 0.5333

To break-even, Russel must drive = $600/$0.40 = 1,500 miles

At this mileage, his total costs = $1,125 ($600 + $0.35 * 1,500)

At this mileage, his total revenue = $1,125 ($0.75 * 1,500)

To earn a profit of $1,000, Russell must drive = ($600 + $1,000)/$0.40

= 4,000 miles

Consider a $6500 piece of machinery, with a 5-year depreciable life and an estimated $1200 salvage value. The projected utilization of the machinery when it was purchased, and its actual production to date, are as follows:

Year Projected Production (Tons) Actual Production (Tons)
1 3500 3000
2 4000 5000
3 4500 [Not]
4 5000 Yet
5 5500 [Known]

Compute the depreciation using :
a. straight line
b. sum of years digits
c. double declining balance
d. Unit of production (for the first 2 years only)
e. Modified accelerated cost recovery system

Answers

Answer:

Hence the answer is given as follows,

Explanation:

You just bought a rent house in Fayetteville, AR, for $100,000, with $20,000 down and the balance in the form of a 15-year amortization mortgage at a fixed rate of 5.0% and monthly payments. Your principal, interest, property tax, and insurance, plus all costs of maintaining the property, are covered by your rent. a) How much are your monthly mortgage payments? b) The University grows, and prices appreciate at the rate of 6% per year, what will the value of the house be in 6 years? What will the outstanding principal of the debt be (assume no extra payments)? What will the value of the equity be? c) Using CAGR, what is your rate of return on your equity? Why is it so high compared to housing market price appreciation? d) At this CAGR rate, how long will it take to double your money? e) What shape of yield curve is often (but not always) followed by an economic downturn and stock market correction/crash?

Answers

Answer:

Please find the attached file for the complete solution:

Explanation:

Joan Martin expects interest rates to decline over the next few months.To achieve her long-term financial goals,she will trade off liquidity for a higher return by using a:_________.
A) regular savings account.
B) interest-bearing checking account.
C) five-year certificate of deposit.
D) money market account.
E) money market fund.

Answers

Answer: C. Five year certificate of deposit.

Explanation:

A certificate of deposit refers to a savings account whereby a fixed amount of money is being held for a fixed period of time, and interest is earned on it.

Since Joan Martin expects interest rates to decline over the next few months, in order to achieve her long-term financial goals, then she will trade off liquidity for a higher return by using a five year certificate of deposit. Here, the liquidity is low when it's compared to that of the regular savings account.

Of the following statements, which best describes a legitimate disadvantage of cost-based pricing:
a. Marginal costs and revenues are difficult to measure
b. Determining the amount a customer is will to pay may require estimation
c. Most cost drivers are not readily available
d. Customers may not be willing to pay the price determined by the procedure

Answers

Its A. Marginal costs and revenues are difficult to measure

The following data were accumulated for use in reconciling the bank account of Creative Design Co. for August 20Y6:

a. Cash balance according to the company's records at August 31, $19,140.
b. Cash balance according to the bank statement at August 31, $19,950.
c. Checks outstanding, $3,890. Deposit in transit not recorded by bank, $3,120.
d. A check for $340 in payment of an account was erroneously recorded in the check register as $430.
e. Bank debit memo for service charges, $50.

Required:
Journalize the entries that should be made by the company that (a) increase cash and (b) decrease cash.

Answers

Answer:

Looking at the data, there are only a few entries that increase and decrease cash.

The entry that increases cash is:

A check for $340 in payment of an account was erroneously recorded in the check register as $430.

This increases cash because the payment was higher than it should be so when we adjust it, the cash will increase to reflect that more of it was spent than it should have been.

The increase is:

= 430 - 340

= $90

Date                 Account Title                                          Debit               Credit

August 20Y6   Cash                                                         $90

                         Accounts Payable                                                            $90

The entry that decreases cash is:

Bank debit memo for service charges, $50.

Bank is charging us for its services. This is an expense that reduces the cash balance.

Date                 Account Title                                          Debit               Credit

August 20Y6   Bank charges                                           $50

                         Cash                                                                                  $50

A student organization is developing promotions for its clothing fundraiser. Email blasts across campus will be part of the campaign. The following are subject line features that might explain whether promotional emails are opened: the number of words in the subject line using the recipient’s name in the subject line including humor in the subject line posing a question in the subject line including the name of a well-known community member What type of model could the student group utilize to analyze which features are important for explaining whether someone opens a promotional email

Answers

Answer: Logistic regression

Explanation:

The type of model that the student group can utilize to analyze which features are important for explaining whether someone opens a promotional email is the logistic regression.

Logistic regression is the regression analysis that's used to conduct in a case whereby the dependent variable is binary.

With regards to the question, the logistic regression can provide the best model which will be used to forecast the most important features for the opening of the promotional e-mail.

A five-year note payable would appear on the balance sheet as a(n) a.disclosure in the notes only. b.long-term liability for the entire amount owed. c.current liability for any portion due within one year. d.intangible asset.

Answers

Answer: current liability for any portion due within one year

Explanation:

Notes payable are referred to as the written agreements whereby one party agrees to pay the other party a certain amount of money.

It should be noted that on the balance sheet, notes payable will appear as liabilities. In a situation when the amount is due within a year, then it's considered to be current liabilities while it's regarded as a long-term liability when it's more than a year,

It should be noted that a five-year note payable would appear on the balance sheet as current liability for any portion due within one year.

Julio is in the 32% tax bracket. He acquired 9,000 shares of stock in Gray Corporation seven years ago at a cost of $20 per share. In the current year, Julio received a payment of $135,000 from Gray Corporation in exchange for 4,500 of his shares in Gray. Gray has E & P of $1,000,000. What income tax liabil-ity would Julio incur on the $150,000 payment in each of the following situations? Assume that Julio has no capital losses.

a. The stock redemption qualifies for sale or exchange treatment.
b. The stock redemption does not qualify for sale or exchange treatment.
c. How would your answer to parts (a) and (b) of Problem 49 differ if Julio were a corporate shareholder rather than an individual shareholder and the stock ownership in Gray Corporation represented a 25% interest?

Answers

Answer:

example below

Explanation:

Poe Company is considering the purchase of new equipment costing $89,500. The projected annual cash inflows are $39,700, to be received at the end of each year. The machine has a useful life of 4 years and no salvage value. Poe requires a 10% return on its investments. The present value of an annuity of 1 and present value of an annuity for different periods is presented below. Compute the net present value of the machine.
Periods Present Value of 1 at 10% Present Value of an Annuity of 1 at 10%
1 0.9091 0.9091
2 0.8264 1.7355
3 0.7513 2.4869
4 0.6830 3.1699
A. $(22,101).
B. $(36,345).
C. $22,101.
D. $54,919.
E. $36,345.

Answers

Answer: E. $36,345

Explanation:

Net present value = Present value of inflows - Cost of equipment

The inflow is an annuity as it is a constant amount so is calculated as:

Present value of inflows = Inflow * Present value interest factor of an annuity, 10%, 4 years

= 39,700 * 3.1699

= $125,845.03

Net present value = 125,845.03 - 89,500

= $36,345.03

Kỳ hạn ghép lãi 3 tháng, lãi xuất công bố 12%/năm. Hỏi lãi xuất bao nhiêu %/kỳ 3 tháng?

Answers

Answer:

Mỗi loại hình dịch vụ gửi tiết kiệm mà ngân hàng có công thức tính lãi suất khác nhau. Mức lãi suất tiết kiệm thông thường sẽ do ngân hàng đưa ra và tuân thủ theo các quy định của ngân hàng Nhà Nước. Cùng tìm hiểu cách tính lãi suất ngân hàng và công thức lãi kép nhanh nhất.

The difference between the actual labor rate multiplied by the actual labor hours worked and the standard labor rate multiplied by the standard labor hours is the:_________.
a. labor price variance.
b. total labor variance.
c. labor efficiency variance.
d. labor quantity variance.

Answers

Answer:

c. labor efficiency variance.

Explanation:

The labor efficiency variance can be regarded as variance that is been based on the quantity of labor hours that is been used in production. It is the difference that exist between actual number of direct labor hours that one worked as well as the budgeted direct labor hours that is required to have worked based on the standards.

It should be noted that the difference between the actual labor rate multiplied by the actual labor hours worked and the standard labor rate multiplied by the standard labor hours is the labor efficiency variance.

Flexible Budgeting
At the beginning of the period, the Fabricating Department budgeted direct labor of $9,280 and equipment depreciation of $2,300 for 640 hours of production. The department actually completed 600 hours of production. Determine the budget for the department, assuming that it uses flexible budgeting. Round your labor rate to nearest cent.
$
Flexible Budgeting
At the beginning of the period, the Grinding Department budgeted direct labor of $159,600 and property tax of $56,000 for 7,600 hours of production. The department actually completed 9,500 hours of production.
Determine the budget for the department, assuming that it uses flexible budgeting.
$

Answers

Answer and Explanation:

The calculation is given below:

Fabricating department

The budgeted cost is

= $9,280 ÷ 640 hours × 600 hours + $2,300

= $8,700 + $2,300

= $11,000

Grinding department

= $159,600 ÷ 7,600 hours × 9,500 hours + $56,000

= $199,500 + $56,000

= $255,500

In this way the budgeted cost should be determined

WHAT IS THE SUPPLY CHAIN FRAMEWORK'S IN OKADA? WHAT IS THE MODEL ?

Answers

It’s complex same as the framework

Calaveras Tire exchanged equipment for two pickup trucks. The book value and fair value of the equipment given up were $34,000 (original cost of $86,000 less accumulated depreciation of $52,000) and $45,000, respectively. Assume Calaveras paid $6,000 in cash and the exchange lacks commercial substance. At what amount will Calaveras value the pickup trucks? How much gain or loss will the company recognize on the exchange?

Answers

Answer:

1. $51,000

2.$11,000 Gain

Explanation:

(1) Calculation to determine At what amount will Calaveras value the pickup trucks

Using this formula

Trucks value =Fair value + Cash paid

Let plug in the formula

Trucks value=$45,000+$6,000

Trucks value=$51,000

Therefore Calaveras value the pickup trucks at $51,000

(2) Calculation to determine How much gain or loss will the company recognize on the exchange

Using this formula

Gain or loss on exchange =Fair value - Book value

Let plug in the formula

Gain or loss on exchange=$45,000-$34,000

Gain or loss on exchange=$11,000 Gain

Therefore the company will $11,000 GAIN recognize on the exchange

The Texas Consolidated Electronics Company is contemplating a research and development program encompassing eight research projects. The company is constrained from embarking on all projects by the number of available management scientists (40) and the budget available for R&D projects (S300,000). Further, if project 2 is selected, project 5 must also be selected (but not vice versa). Following are the resources requirement and the estimated profit for each project.
Project Expense Management Estimated Profit
($1,000s) Scientists required (1,000,000s)
1 50 6 0.30
2 105 8 0.85
3 56 9 0.20
4 45 3 0.15
5 90 7 0.50
6 80 5 0.45
7 78 8 0.55
8 60 5 0.40
Formulate the integer programming model for this problem and solve it using the computer.

Answers

Answer:

Answer

Explanation:

The Texas Consolidated Electronics Company is contemplating a research and development program encompassing eight research projects. The company is constrained from embarking on all projects by the number of available management scientists (40) and the budget available for R&D projects (S300,000). Further, if project 2 is selected, project 5 must also be selected (but not vice versa). Following are the resources requirement and the estimated profit for each project.

Project Expense Management Estimated Profit

($1,000s) Scientists required (1,000,000s)

1 50 6 0.30

2 105 8 0.85

3 56 9 0.20

4 45 3 0.15

5 90 7 0.50

6 80 5 0.45

7 78 8 0.55

8 60 5 0.40

Formulate the integer programming model for this problem and solve it using the computer.

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