At the beginning of the year, a company estimates total overhead costs of $1,238,080. the company applies overhead using machine hours and estimates that it will use 2,920 machine hours during the year. what amount of overhead should be applied to a job that uses 25 machine hours that year

Answers

Answer 1

To calculate the amount of overhead that should be applied to a job using 25 machine hours, we need to first calculate the predetermined overhead rate.

The predetermined overhead rate is calculated by dividing the estimated total overhead costs by the estimated total machine hours.

Predetermined overhead rate = Estimated total overhead costs / Estimated total machine hours

In this case, the estimated total overhead costs are $1,238,080 and the estimated total machine hours are 2,920.

Predetermined overhead rate = $1,238,080 / 2,920 = $424.52 per machine hour

This means that for every machine hour used in production, $424.52 of overhead costs should be applied.

To calculate the amount of overhead that should be applied to a job using 25 machine hours, we simply multiply the predetermined overhead rate by the number of machine hours used in the job.

Overhead applied to job = Predetermined overhead rate x Machine hours used in job
Overhead applied to job = $424.52 x 25 = $10,613

Therefore, the amount of overhead that should be applied to a job using 25 machine hours is $10,613.

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Related Questions

Identifying and Selecting an Organization and a Product for Studies
For this assignment, you will choose two candidate organizations. The selection must be an intercultural organization doing business in at least one foreign country.
In submission, provide a review and arguments for and against each of the two organizations. At the end of your submission, recommend which one of the two organizations and which one of its products you would like to use for your culture and subculture studies.
The submission must include sections for the discussion of each of the two countries supported by viable current sources. The concluding section should include the corporation of your choice, and it should be supported by your arguments and analysis.

Answers

Consider the relevance of the organization and its product to your culture and subculture studies. Criteria for evaluating the organizations: Conduct research on each organization to gather information on their history, mission, values, products/services, marketing strategies, target audience, and cultural sensitivity.

Evaluate each organization based on their cultural sensitivity and responsiveness to the local culture and customs of the foreign country they operate in.Examine the reputation and sustainability of each organization. Criteria for selecting a product: Choose a product that is relevant to your culture and subculture studies. Consider the product's popularity, market demand, and cultural significance. Criteria for evaluating the products: Conduct research on the product to gather information on its history, features, benefits, and target audience. Evaluate the product based on its cultural significance, appropriateness, and effectiveness in meeting the needs of the target audience. Examine the product's branding, packaging, and marketing strategies.Conclusion:Based on your research and analysis, recommend the organization and product that best aligns with your culture and subculture studies.

Provide arguments and evidence to support your recommendation, and address any potential limitations or challenges that may arise in your study. Be sure to cite your sources and follow any formatting guidelines provided by your instructor.

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For this assignment, I will review two candidate organizations, an intercultural organization doing business in at least one foreign country. The first organization is Nike and the second organization is Nestlé.

The Argument For Nike:

Arguments for: Nike is an American multinational corporation that designs, develops, and sells footwear, apparel, and equipment. Nike is a well-known brand that has a global reach and a strong presence in many countries, including emerging markets. The company has a reputation for innovation, design, and marketing.

Arguments against: Nike has faced criticism for labor practices in its supply chain, particularly in developing countries. Additionally, the company has been accused of using sweatshops and child labor in the past.

The Argument Nestlé:

Arguments for: Nestlé is a Swiss multinational food and drink processing conglomerate corporation. Nestlé is a leading company in the food and beverage industry, with a wide range of products that are popular globally. The company has a strong presence in emerging markets and has a reputation for quality and safety.

Arguments against: Nestlé has faced criticism for its marketing practices, particularly regarding infant formula in developing countries. Additionally, the company has been accused of using unsustainable practices in its supply chain, particularly in the production of palm oil.

Based on the arguments for and against each organization, I recommend choosing Nike for the culture and subculture studies, particularly for its footwear product line. While Nike has faced criticism for its labor practices in the past, the company has taken steps to address these issues and has a strong reputation for innovation and marketing.

Additionally, the footwear industry is particularly interesting for cultural studies, as footwear can be a significant aspect of cultural identity and expression.

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QUESTION 14 Billy Madison has a 3-stock portfolio with a total value of $1,000,000. $230,000 is invested in Stock A with a bota of 0. 87, $450,000 is invested in Stock B with a beta of 0. 86, and $320,000 is invested in Stock C with a beta of 1. 6. What is the portfolio's beta (to two decimal places)?

Answers

The portfolio's beta is 1.10 (rounded to two decimal places).

The portfolio's beta can be calculated as the weighted average of the betas of the individual stocks, where the weights are the proportions of the portfolio invested in each stock.

portfolio beta is:

Portfolio beta = (Weight of Stock A x Beta of Stock A) + (Weight of Stock B x Beta of Stock B) + (Weight of Stock C x Beta of Stock C)

here:

Weight of Stock A = Value of Stock A / Total Portfolio Value = $230,000 / $1,000,000 = 0.23

Weight of Stock B = Value of Stock B / Total Portfolio Value = $450,000 / $1,000,000 = 0.45

Weight of Stock C = Value of Stock C / Total Portfolio Value = $320,000 / $1,000,000 = 0.32

Portfolio beta = (0.23 x 0.87) + (0.45 x 0.86) + (0.32 x 1.6)

= 0.2001 + 0.387 + 0.512

= 1.0991

Therefore, the portfolio's beta is 1.10 (rounded to two decimal places).

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Understanding a situation from another's point of view means making an effort to "Walk a mile in their shoes".
False True

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The statement 'understanding a situation from another's point of view means making an effort to "Walk a mile in their shoes" is true.

This phrase emphasizes the importance of empathy and considering other people's perspectives in order to better understand their experiences and feelings.

"Walk a mile in their shoes" is a common idiom that means to try and understand another person's experience or perspective by imagining oneself in their situation. It emphasizes the importance of empathy and seeing things from someone else's point of view, in order to build understanding and connection.

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Calculate approximately how likely it is that your project buffer will be entirely depleted and how likely it is that your feeder buffer will not be used at all.If every task in a feeder chain has free slack, under what circumstances would a feeder buffer be useful?

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To calculate the likelihood of your project buffer being entirely depleted and the likelihood of your feeder buffer not being used at all, you will need information on the durations and uncertainties of each task within the project and the feeder chain.

Here is a step-by-step explanation:
1. Identify the critical path of your project, which includes the longest sequence of tasks leading to project completion.
2. Calculate the total duration of the critical path by adding the durations of each task on this path.
3. Identify the uncertainties associated with each task in the critical path, such as the possible range of durations, and calculate the total uncertainty for the entire path.
4. Estimate the likelihood of the project buffer being depleted by comparing the total uncertainty to the project buffer. The higher the uncertainty, the more likely the buffer will be depleted.


For the feeder buffer:
1. Assess whether there is any free slack within the feeder chain, meaning tasks can be delayed without impacting the critical path.
2. If there is free slack for all tasks in the feeder chain, the likelihood of the feeder buffer not being used at all is high, as the chain can absorb delays without affecting the project.

A feeder buffer would be useful in a scenario where there is free slack in every task of the feeder chain, but there are uncertainties and risks associated with these tasks that might cause delays. The feeder buffer acts as a safety net to ensure that even if these tasks experience delays, the overall project timeline is not affected.

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______ reward employees for the behaviors they actually exhibit at work and for the results or goals they actually achieve.Select one:a.Traditional-pay programsb.Piecework plansc.Pay-for-performance programsd.Differential pay plans

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C: Pay-for-performance programs reward employees for the behaviors they actually exhibit at work and for the results or goals they actually achieve.

Pay-for-performance programs are compensation plans that pay employees based on their job performance. Performance metrics are used to determine how much employees will be compensated for their work.Pay-for-performance programs are becoming increasingly popular in the United States, as companies seek to better align employee compensation with business objectives.

This compensation model is designed to motivate employees to work harder and smarter, and to achieve specific performance goals or metrics. Pay-for-performance plans are often used in sales, where commissions are tied to specific sales targets or quotas.

Pay-for-performance plans are designed to reward employees for the behaviors they actually exhibit at work, and for the results or goals they actually achieve. This is in contrast to traditional-pay programs, which pay employees based on their tenure, job title, or other factors unrelated to their performance.

Differential pay plans and piecework plans are also not pay-for-performance plans, as they do not tie compensation directly to job performance.

Option C is the answer.

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In order to curb CO2 emissions, the government creates a cap-and-trade system for freight companies that use semi-trailer trucks to move freight. Some freight companies have already spent lots of money investing in low-emission trucks or even developing battery technologies to decrease emissions. Other companies have invested nothing to decrease their emissions. Answer the following questions to explain how the cap-and-trade program, if implemented successfully, will decrease emissions.



a. Using cap-and-trade, the government could restrict pollution by placing a _______on the amount of emissions each company may emit through the issue of permits.



b. One feature of the cap-and-trade policy is that permits can be traded between the "greener" companies that have already invested in emission lowering technologies and those that have not

Answers

The cap-and-trade policy will incentivize all freight companies to decrease their emissions by setting a limit or "cap" on the total amount of emissions that they can produce.

The companies will be required to obtain permits equal to the amount of emissions they produce.

Those companies that have already invested in low-emission technologies will have extra permits, which they can sell to companies that have not yet invested in such technologies.

This will encourage the latter companies to decrease their emissions by purchasing the permits from the "greener" companies rather than paying a penalty for exceeding their emissions limit.

The permit trading system creates a financial incentive for companies to reduce their emissions while also ensuring that the overall emissions target is met.

Therefore, the cap-and-trade policy will encourage all freight companies to reduce their emissions in order to avoid having to purchase permits from other companies.

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"Custom-Designed Children's Stuffed Animals" for the local market(High Quality, High Cost, supported by multiple intermediaries)1. Who are potential members of your Supply Chain? (NOT TARGET CUSTOMER)2. What are some processes that you might need to design to deliver your Customer benifits package?3. Take one process; list a few of the steps involved in the process.

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1. The potential members are suppliers, manufacturers, distributors, retailers. 2. Product design, customer service, quality assurance will be delivered to customer package. 3. Order Processing

1. Potential members of your supply chain for custom-designed children's stuffed animals could include:
  a. Raw material suppliers (fabric, stuffing, and other components)
  b. Manufacturers (companies that create and assemble the stuffed animals)
  c. Distributors (businesses that transport and store the products)
  d. Retailers (physical or online stores that sell the stuffed animals directly to customers)

2. Some processes that you might need to design to deliver your customer benefits package include:
  a. Product design and customization (designing unique and personalized stuffed animals)
  b. Quality assurance and control (ensuring high-quality materials and craftsmanship)
  c. Order processing and fulfillment (managing customer orders and shipping)
  d. Customer service and support (handling returns, exchanges, and inquiries)

3. Let's take the order processing and fulfillment process as an example. Here are a few of the steps involved:
  a. Receiving and confirming customer orders (collecting order details, payment, and shipping information)
  b. Coordinating with the manufacturer to create the custom-designed stuffed animal (sharing design specifications and order details)
  c. Packaging and preparing the finished product for shipment (ensuring proper packaging to prevent damage during transport)
  d. Shipping the product to the customer (using reliable shipping partners and providing tracking information)
  e. Communicating with the customer throughout the process (order confirmation, updates, and delivery information)

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bob’s assets add up to be $85,900. Bob’s liabilities added up to be $130,600. Calculate Bob’s net worth 
a. $44,700
b. -$44,700
c. $85,900
d. $130,600

Answers

The Bob's net worth is, -$44,700, if assets add up to $85,900 and liabilities added up to be $130,600. Option b is correct.

Net worth is the difference between an individual's total assets and total liabilities. In this case, Bob's assets are worth $85,900, which include things such as cash, investments, real estate, and personal property. On the other hand, his liabilities, which are his outstanding debts and financial obligations, add up to $130,600, which include things such as loans, mortgages, credit card balances, and other debts.

Bob's net worth can be calculated by subtracting his liabilities from his assets:

Net worth = Assets - Liabilities

Net worth = $85,900 - $130,600

Net worth = -$44,700

Therefore, the answer is (b) -$44,700, which means that Bob's liabilities exceed his assets, resulting in a negative net worth.

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SkyChefs, Inc. , prepares in-flight meals for a number of major airlines. One of the companyâs products is grilled salmon in dill sauce with baby new potatoes and spring vegetables. During the most recent week, the company prepared 7,200 of these meals using 2,800 direct labor-hours. The company paid its direct labor workers a total of $22,400 for this work, or $8. 00 per hour. According to the standard cost card for this meal, it should require 0. 40 direct labor-hours at a cost of $7. 50 per hour. Required: 1. What is the standard labor-hours allowed (SH) to prepare 7,200 meals? 2. What is the standard labor cost allowed (SH Ã SR) to prepare 7,200 meals? 3. What is the labor spending variance? 4. What is the labor rate variance and the labor efficiency variance?

Answers

The standard labor-hours allowed (SH) to prepare 7,200 meals is 2,880 hours. The standard labor cost allowed (SH x SR) to prepare 7,200 meals is $21,600. The labor spending variance is $800 unfavorable. The labor rate variance is $140 unfavorable and the labor efficiency variance is $1,440 favorable.

The standard labor-hours allowed (SH) to prepare 7,200 meals can be calculated by multiplying the number of meals by the standard direct labor-hours per meal

7,200 meals x 0.40 hours per meal = 2,880 standard direct labor-hours

The standard labor cost allowed (SH x SR) to prepare 7,200 meals can be calculated by multiplying the standard direct labor-hours by the standard labor rate per hour:

2,880 standard direct labor-hours x $7.50 standard labor rate per hour = $21,600 standard labor cost allowed

The labor spending variance is the difference between the actual labor cost and the standard labor cost allowed:

Actual labor cost - (SH x SR) = $22,400 - $21,600 = $800 unfavorable labor spending variance

The labor rate variance is the difference between the actual labor rate and the standard labor rate, multiplied by the actual hours worked:

(AH x AR) - (AH x SR) = (2,800 x $8.00) - (2,800 x $7.50) = $2,240 - $2,100 = $140 unfavorable labor rate variance

The labor efficiency variance is the difference between the actual direct labor-hours worked and the standard direct labor-hours allowed, multiplied by the standard labor rate

(SH x AR) - (SH x SR) = (2,880 x $8.00) - (2,880 x $7.50) = $23,040 - $21,600 = $1,440 favorable labor efficiency variance

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Quartz Corporation is a relatively new firm. Quartz has experienced enough losses during its early years to provide it with at least eight years of tax loss carry-forwards. Thus, Quartz's effective tax rate is zero. Quartz plans to lease equipment from New Leasing Company. The term of the lease is five years. The purchase cost of the equipment is $650,000. Assume straight-line depreciation. New Leasing Company is in the 35 percent tax bracket. There are no transaction costs to the lease. Each firm can borrow at 7 percent.

- What is Quartz's maximum lease price?

- What is New Leasing Company's minimum lease price?

- Explain why these reservation prices determine the negotiation range of the lease

Answers

If the parties can negotiate a lease price within this range, both parties will be better off than if they did not reach a deal.

The cost of leasing the equipment for New Leasing Company is the opportunity cost of the funds tied up in the equipment, which is the foregone interest income. Therefore, the minimum lease price that New Leasing Company can accept is the present value of the foregone interest income.

we need to make some assumptions. Let's assume that the equipment has no residual value at the end of the lease term, and that the lease payments are made at the end of each year.

Using straight-line depreciation, the annual depreciation expense for the equipment is ($650,000/5) = $130,000 per year. Since Quartz has no tax liability, it does not benefit from any tax deductions related to depreciation.

Maximum lease price that Quartz can pay, we need to calculate the present value of the lease payments. Using a financial calculator, the present value of an annuity of $130,000 per year for five years at a 7 percent interest rate is $546,242. Therefore, Quartz's maximum lease price is $546,242.

Minimum lease price that New Leasing Company can accept, we need to calculate the present value of the foregone interest income. The cost of capital for New Leasing Company is 7 percent. Therefore, the present value of the foregone interest income on the $650,000 equipment purchase price is $650,000 x (1- 1/(1+0.07)^5) / 0.07 = $388,546.

Thus, New Leasing Company's minimum lease price is $388,546.

The negotiation range of the lease is the range between the maximum lease price that Quartz Corporation is willing to pay and the minimum lease price that New Leasing Company is willing to accept. In this case, the negotiation range is between $546,242 (Quartz's maximum lease price) and $388,546 (New Leasing Company's minimum lease price). If the parties can negotiate a lease price within this range, both parties will be better off than if they did not reach a deal.

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Mariam decided to cheat on the exams to get into university so that she can later volunteer to serve the needy with better skills. From a utilitarian perspective, Mariam believes that: o The "end" of her action can never justify the "means" o The "end" of her action justifies the "means" o The "end" and the "means" of her action justify each other o The "means" of her action justifies the "end"

Answers

From a utilitarian perspective, Mariam believes that "the "end" of her action justifies the "means." . Option B is the answer.

Utilitarianism is a moral theory that advocates the most amount of good for the most significant number of people. Therefore, utilitarianism implies that individuals should always act in a way that promotes the most common good.Utilitarianism asserts that the moral worth of an action is determined by its overall contribution to the greatest good. If an action generates more pleasure than pain or produces more benefits than harms, it is regarded as ethical.

From this point of view, Mariam's decision to cheat on the exams to get into university to serve the needy with better skills could be considered morally justified if it generates more advantages than drawbacks.For Mariam, the ends justify the means because her act of cheating has a positive impact on a large number of people who are in need.

Therefore, from a utilitarian perspective, the rightness or wrongness of Mariam's decision to cheat will depend on whether it creates more good than harm. Option B is the answer.

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suppose 25% of workers in a market are willing to work for $55,000 and 75% of workers are willing to work for $63,000. if the cost of the search equals $1200, what should the manager do

Answers

The offering $63,000 is the more expensive choice.

We must contrast the anticipated costs and advantages of each choice to decide what the management should do.

Choice 1: Present $55,000

The manager would draw 25% of employees, or 0.25 x 100 = 25 employees.

The search would cost $1200 in total.

The entire cost of salaries would be 25 x $55,000, or $1,375,000 in total.

Choice 2: Present $63,000

The management would draw 75 percent of the workforce, or 0.75 x 100, or 75 people.

The search would cost $1200 in total.

75 multiplied by $63,000 would equal $4,725,000 in total wage costs.

Offering $63,000 is clearly the more expensive option when compared to the other two choices. The management must, however, take into account the calibre of employees each alternative will draw.

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Desantis pharmaceutical company inc. measures and communicates it's cost of quality (coq) monthly to stakeholders. the company calculates the cost of quality as the warranty cost divided total sales. Consequently, a lower percentage is preferred. What is your opinion on the company's cost quality calculation? What is good about it? What could be improved if anything?

Answers

The benefits of cost of quality (COQ) calculation method are simplicity, consistency, and focus on warranties. The calculation can be improved by incorporating a broader scope of quality costs, comparing to industry benchmarks, and adjusting for sales fluctuations.

Desantis Pharmaceutical Company Inc.'s cost of quality (COQ) calculation method, which is calculated as warranty cost divided by total sales, has its advantages and areas for improvement.

The good aspects of this method include:

1. Simplicity: The formula is straightforward and easy to understand, making it easy for stakeholders to grasp the concept.

2. Consistency: By calculating the COQ monthly, the company can consistently monitor and communicate its performance to stakeholders.

3. Focus on warranties: Emphasizing warranty costs may encourage the company to invest in higher quality products to minimize warranty claims and, consequently, lower the COQ.

However, there are some areas where the calculation could be improved:

1. Scope of quality costs: The current formula only considers warranty costs, which may not cover all aspects of quality costs, such as prevention, appraisal, and internal and external failure costs. Expanding the scope of the COQ calculation would provide a more comprehensive view of the company's quality-related expenses.

2. Consideration of industry benchmarks: Comparing Desantis Pharmaceutical Company Inc.'s COQ to industry benchmarks could provide valuable insights into their performance relative to competitors and help identify areas for improvement.

3. Adjusting for sales fluctuations: Since the COQ is calculated as a percentage of total sales, it may not accurately reflect the company's performance in periods of significant sales fluctuations. Normalizing the sales figure or using a rolling average could provide a more consistent measurement.

In summary, Desantis Pharmaceutical Company Inc.'s cost of quality calculation is simple and consistent, but it could be improved by incorporating a broader scope of quality costs, comparing to industry benchmarks, and adjusting for sales fluctuations.

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What is the principal purpose of charging depreciation on non-current assets?


Review Later

To spread the cost of the assets over their estimated useful lives

To comply with the fundamental concept of prudence

To show the assets at their market value in the balance sheet

To ensure that sufficient funds are available to replace the assets

Answers

The principal purpose of charging depreciation on non-current assets is to spread the cost of the assets over their estimated useful lives. The correct option is to spread the cost of the assets over their estimated useful lives.

This is because non-current assets are expected to generate economic benefits for a business over a period of time, and so their cost should be spread out over this period. Depreciation allows businesses to allocate the cost of an asset over its useful life, which helps to accurately reflect its true cost in the financial statements.

Another purpose of charging depreciation is to comply with the fundamental concept of prudence. This concept requires that businesses be cautious in their financial reporting, and to not overstate their profits or assets. By charging depreciation, businesses are recognizing that their non-current assets are gradually losing their value over time and should be reflected in the financial statements.

Finally, charging depreciation also ensures that sufficient funds are available to replace the assets when they reach the end of their useful lives. By gradually allocating the cost of the asset over its useful life, businesses are building up reserves to replace the asset when it is no longer functional or valuable.

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under which of the following circumstances would the use of the blank form of confirmations of accounts receivable most likely be preferable to positive confirmations? analytical procedures indicate that few exceptions are expected. the recipients are likely to sign the confirmations without devoting proper attention to them. subsequent cash receipts are unusually difficult to verify. the combined assessed level of inherent risk and control risk is low.

Answers

The use of accounts receivable most likely be preferable to positive confirmations would "analytical procedures indicate that few exceptions are expected". The correct option is A.

Accounts receivable is a term used in accounting to represent the money owed to a business by its customers or clients for goods or services sold on credit. It is considered a current asset on the balance sheet, as the amount owed is expected to be collected within a year.

When a business sells goods or services on credit, it creates an accounts receivable. The customer is expected to pay the amount due within a specific period, usually 30 to 90 days. The business will record the amount owed as accounts receivable in its accounting system.

The other three scenarios mentioned do not support the use of blank confirmations. If the recipients are likely to sign the confirmations without devoting proper attention to them, it would be more appropriate to use positive confirmations, as this increases the likelihood of obtaining accurate and reliable information.

That's the reason of analytical procedures indicate that few exceptions are expected due to the he recipient to fill in the amount of their account balance and return the confirmation to the auditor.

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E8-7 (algo) computing bad debt expense using aging of accounts receivable method [lo 8-2] brown cow dairy uses the aging approach to estimate bad debt expense. the balance of each account receivable is aged on the basis of three time periods as follows: (1) 1 to 30 days old, $12,900; (2) 31 to 90 days old, $5,900; and (3) more than 90 days old, $3,900. for each age group, the average loss rate on the amount of the receivable due to uncollectibility is estimated to be (1) 5 percent, (2) 10 percent, and (3) 15 percent, respectively. at december 31 (end of the current year), the allowance for doubtful accounts balance was $890 (credit) before the end-of-period adjusting entry is made. required: prepare a schedule to estimate an appropriate year-end balance for the allowance for doubtful accounts. what amount of bad debt expense should be recorded on december 31

Answers

The appropriate year-end balance for the Allowance for Doubtful Accounts is $1,820, and the amount of Bad Debt Expense to be recorded on December 31 is $930.

To estimate the appropriate year-end balance for the Allowance for Doubtful Accounts and determine the amount of Bad Debt Expense to be recorded on December 31 using the Aging of Accounts Receivable method, follow these steps:

1. Separate the receivables into the three age groups: (1) 1 to 30 days old, $12,900; (2) 31 to 90 days old, $5,900; and (3) more than 90 days old, $3,900.

2. Apply the average loss rate to each age group: (1) 5%, (2) 10%, and (3) 15%, respectively. 3. Calculate the estimated uncollectible amounts for each age group:  (1) $12,900 * 5% = $640, (2) $5,900 * 10% = $590,  (3) $3,900 * 15% = $585

4. Add the estimated uncollectible amounts together to find the total estimated uncollectible amount: $645 + $590 + $585 = $1,820.

5. Compare the total estimated uncollectible amount ($1,820) with the current Allowance for Doubtful Accounts balance ($890 credit).

6. Calculate the difference between the total estimated uncollectible amount and the current balance: $1,820 - $890 = $930.

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The appropriate year-end balance for the Allowance for Doubtful Accounts is $1,820, and the amount of Bad Debt Expense to be recorded on December 31 is $930.

To estimate the appropriate year-end balance for the Allowance for Doubtful Accounts and determine the amount of Bad Debt Expense to be recorded on December 31 using the Aging of Accounts Receivable method, follow these steps:

1. Separate the receivables into the three age groups: (1) 1 to 30 days old, $12,900; (2) 31 to 90 days old, $5,900; and (3) more than 90 days old, $3,900.

2. Apply the average loss rate to each age group: (1) 5%, (2) 10%, and (3) 15%, respectively. 3. Calculate the estimated uncollectible amounts for each age group:  (1) $12,900 * 5% = $640, (2) $5,900 * 10% = $590,  (3) $3,900 * 15% = $585

4. Add the estimated uncollectible amounts together to find the total estimated uncollectible amount: $645 + $590 + $585 = $1,820.

5. Compare the total estimated uncollectible amount ($1,820) with the current Allowance for Doubtful Accounts balance ($890 credit).

6. Calculate the difference between the total estimated uncollectible amount and the current balance: $1,820 - $890 = $930.

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Topic :"Many countries of the former Soviet Union are finding the transformatio to a market-based economy to be quite difficult and economic growth rates fo many of these countries are quite low. Explain what role the lack of financial market development may play in these countries"This is final exam (Multiple choices),writing 3000 words

Answers

The lack of financial market development could be a significant hindrance to the economic growth of former Soviet Union countries transitioning to a market-based economy.

Without an efficient and effective financial market, businesses may face difficulties in obtaining funding to invest in their operations, leading to slower economic growth rates.

Additionally, the absence of a well-functioning financial market could limit the ability of individuals to save, invest, and borrow, which may further hamper economic growth.

Overall, financial market development plays a crucial role in facilitating economic growth and development, and its absence could impede progress, particularly for countries undergoing significant economic transitions.

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CETA: Comprehensive Economic and Trade AgreementIntroductionBackground, Purpose, Countries Involved, the procedure fornegotiation, current situation of negotiation. (Words- 800)

Answers

CETA, or the Comprehensive Economic and Trade Agreement, is a free trade agreement between Canada and the European Union (EU).

About CETA

The primary purpose of CETA is to remove barriers to trade between these two markets, thereby promoting economic growth and increasing job opportunities for their citizens. Countries involved include Canada and the 27 member states of the EU.

The background for CETA dates back to 2007 when Canada and the EU agreed to explore the possibility of a new economic partnership. In 2009, formal negotiations began, and they continued for several years, culminating in the signing of the agreement in 2016.

Afterward, both parties went through the necessary ratification process, and CETA provisionally came into force on September 21, 2017. The purpose of CETA is to enhance economic cooperation between Canada and the EU by reducing tariffs, providing increased access to public contracts, and promoting regulatory cooperation.

The agreement aims to make it easier for businesses to access new markets, providing opportunities for both large and small companies. 

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Describe how a manager who derives satisfaction from both income and shirking allocates a 10-hour day between these activities when paid an annual, fixed salary of $135,000. Time spent working: hours Time spent shirking: hours When this same manager is given an annual, fixed salary of $135,000 and 4 percent of the firm’s profits—amounting to a total salary of $155,000 per year—the manager chooses to work 8 hours and shirks for 2 hours. Given this information, which of the compensation schemes does the manager prefer? multiple choice The scheme with fixed payment of $135,000 and a percentage of profits. The scheme with only a fixed payment of $135,000. The manager is indifferent between the two payment schemes

Answers

Based on the information given, the manager prefers the compensation scheme with a fixed payment of $135,000 and a percentage of profits. Option A is correct.

When the manager is paid a fixed salary of $135,000 per year, he/she derives satisfaction from both income and shirking. Without any additional incentive to work harder, the manager may choose to allocate his/her 10-hour day between work and shirking in a way that maximizes his/her satisfaction.

However, when the manager is given an additional incentive of 4 percent of the firm’s profits, the manager chooses to work 8 hours and shirk for 2 hours. This suggests that the additional incentive of profit-sharing is motivating the manager to work harder and be more productive.

Therefore, the manager prefers the compensation scheme with a fixed payment of $135,000 and a percentage of profits, as it provides an additional incentive to work harder and be more productive.

Hence, A. is the correct option.

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--The given question is incomplete, the complete question is

"Describe how a manager who derives satisfaction from both income and shirking allocates a 10-hour day between these activities when paid an annual, fixed salary of $135,000. Time spent working: hours Time spent shirking: hours When this same manager is given an annual, fixed salary of $135,000 and 4 percent of the firm’s profits—amounting to a total salary of $155,000 per year—the manager chooses to work 8 hours and shirks for 2 hours. Given this information, which of the compensation schemes does the manager prefer? multiple choice A) The scheme with fixed payment of $135,000 and a percentage of profits. B) The scheme with only a fixed payment of $135,000. C) The manager is indifferent between the two payment schemes."--

A company is purchasing new computers for its new office. the expression below represents the total cost of the computers, including an installation charge for all the computers. the constant of the expression represents the , and the coefficient of x represents the .

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The constant b represents the fixed cost of installation, while the coefficient m represents the cost per computer, which varies depending on the type and brand of computers being purchased.

The expression that represents the total cost of the computers, including installation charge, is given by:

C = mx + b

where C is the total cost, x is the number of computers being purchased, m is the coefficient representing the cost per computer, and b is the constant representing the installation charge.

The constant b is the fixed cost that the company has to pay for the installation of all the computers, regardless of how many computers are being purchased. The coefficient m, on the other hand, represents the cost per computer, which varies depending on the type and brand of the computers being purchased.

For example, if the installation charge is $500 and the cost per computer is $1000, the expression for the total cost would be:

C = 1000x + 500

Therefore, for every computer purchased, the cost would increase by $1000, and there would be an additional fixed cost of $500 for installation.

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I need help figuring out the double decking-balance method the last I got 77,737 and 25910 and 6353 it says it’s wrong?

Answers

The double-declining balance method is a way to calculate the depreciation of an asset over its useful life. Here are the steps to find the correct values:

1. Determine the asset's initial cost, its salvage value, and its useful life in years.


2. Calculate the straight-line depreciation rate: Divide 1 by the useful life in years.


3. Double the straight-line depreciation rate: Multiply the straight-line depreciation rate by 2.


4. Calculate the depreciation expense for each year: Multiply the current book value of the asset (initial cost minus accumulated depreciation) by the double-declining balance rate.


5. Subtract the depreciation expense from the current book value to get the new book value for each year.


6. Repeat steps 4 and 5 for each year of the asset's useful life, stopping when the book value reaches the salvage value.

It's essential to have the correct initial cost, salvage value, and useful life in years for the asset to calculate the depreciation correctly. Please recheck these values and use the steps above to find the correct double-declining balance depreciation amounts.

Keep in mind that the double-declining balance method results in higher depreciation amounts in the early years of an asset's life and lower amounts in the later years. If your calculated values are still incorrect, ensure you are using the right method and double-check your calculations.

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You have the following information for pharoah inc. For the month ended october 31, 2022. Pharoah uses a periodic method for inventory.
date
description
units
unit cost or selling price
oct. 1
beginning inventory
60 $23
oct. 9
purchase
124 25
oct. 11
sale
91 35
oct. 17
purchase
98 26
oct. 22
sale
65 40
oct. 25
purchase
75 28
oct. 29
sale
109 40
calculate ending inventory, cost of goods sold, gross profit under each of the following methods.
(1) lifo.
(2) fifo.
(3) average-cost. (round per unit cost to 3 decimal places, e. G. 15. 647 and final answers to 0 decimal places, e. G. 5,125. )
lifo fifo average-cost
the ending inventory $enter the ending inventory amount as per lifo in dollars $enter the ending inventory amount as per fifo in dollars $enter the ending inventory amount as per average-cost in dollars the cost of goods sold $enter the cost of goods sold amount as per lifo in dollars $enter the cost of goods sold amount as per fifo in dollars $enter the cost of goods sold amount as per average-cost in dollars gross profit $enter the gross profit amount as per lifo in dollars $enter the gross profit amount as per fifo in dollars $enter the gross profit amount as per average-cost in dollars

Answers

The gross profit under the LIFO method is $3,185, which is the same as the gross profit under the average-cost method.

The gross profit under the FIFO method is slightly lower at $3,097.

First, we need to assume that all sales for the month of October were made out of the inventory available on October 1st, followed by the inventory purchased on October 9th, then the inventory purchased on October 17th, and finally the inventory purchased on October 25th. Using this information, we can calculate the cost of goods sold as follows:

Cost of goods sold = (60 * $23) + (34 * $25) + (57 * $26) + (91 * $28)

Cost of goods sold = $1,380 + $850 + $1,482 + $2,548

Cost of goods sold = $6,260

Next, we can calculate the ending inventory as follows:

Ending inventory = (43 * $26) + (75 * $28)

Ending inventory = $1,118 + $2,100

Ending inventory = $3,218

Finally, we can calculate the gross profit as follows:

Gross profit = Sales - Cost of goods sold

Gross profit = (91 * $35) + (65 * $40) + (109 * $40) - $6,260

Gross profit = $3,185.

Under the FIFO method, we assume that the units sold during the month were from the inventory purchased first, followed by the inventory purchased later. This means that the cost of goods sold will reflect the cost of the oldest inventory first. Using this information, we can calculate the cost of goods sold as follows:

Cost of goods sold = (60 * $23) + (31 * $25) + (98 * $26) + (65 * $28)

Cost of goods sold = $1,380 + $775 + $2,548 + $1,820

Cost of goods sold = $6,523

Next, we can calculate the ending inventory as follows:

Ending inventory = (29 * $26) + (44 * $28) + (109 * $28)

Ending inventory = $754 + $1,232 + $3,052

Ending inventory = $5,038

Finally, we can calculate the gross profit as follows:

Gross profit = Sales - Cost of goods sold

Gross profit = (91 * $35) + (65 * $40) + (109 * $40) - $6,523

Gross profit = $3,097

Lastly, let's calculate the ending inventory, cost of goods sold, and gross profit under the average-cost method.

Under the average-cost method, we calculate the weighted average cost per unit of inventory and use that cost to calculate the cost of goods sold and ending inventory. We can calculate the weighted average cost per unit as follows:

Weighted average cost per unit = Total cost of inventory available for sale / Total units of inventory available for sale

Total cost of inventory available for sale = (60 * $23) + (124 * $25) + (98 * $26) + (75 * $28)

Total cost of inventory available for sale = $1,380 + $3,100 + $2,548 + $2,100

Total cost of inventory available for sale = $9,128

Total units of inventory available for sale = 60 + 124 + 98 + 75 + 109

Total units of inventory available for sale = 466

Weighted average cost per unit = $9,128 / 466

Weighted average cost per unit = $19.58 (rounded to 3 decimal places)

Under the average-cost method, we can now calculate the cost of goods sold as follows:

Cost of goods sold = 60 * $19.58 + 31 * $25 + 57 * $19.58 + 65 * $28

Cost of goods sold = $1,174.80 + $775 + $1,116.06 + $1,820

Cost of goods sold = $4,885.86

Next, we can calculate the ending inventory as follows:

Ending inventory = 29 * $19.58 + 44 * $28 + 109 * $19.58

Ending inventory = $567.82 + $1,232 + $2,134.22

Ending inventory = $3,934.04

Finally, we can calculate the gross profit as follows:

Gross profit = Sales - Cost of goods sold

Gross profit = (91 * $35) + (65 * $40) + (109 * $40) - $4,885.86

Gross profit = $3,185

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George and James are forming the GJ Partnership. George contributes $600,000 cash and James contributes nondepreciable property with an adjusted basis of $400,000 and a fair market value of $750,000. The property is subject to a $150,000 liability, which is transferred into the partnership and is shared equally by the partners for basis purposes. George and James share in all partnership profits equally except for any precontribution gain, which must be allocated according to the statutory rules for built-in gain allocations. If the partnership sells the property contributed by James for $800,000 six years after its contribution, how is the tax gain allocated between the partners

Answers

The tax gain of $200,000 is allocated 70% to James and 30% to George due to the built-in gain allocation rules.

The built-in gain allocation rules apply to property contributed to a partnership that has appreciated in value since its acquisition by the contributing partner. In this case, James contributed property with an adjusted basis of $400,000 and a fair market value of $750,000, indicating a built-in gain of $350,000.

If the partnership sells the property for $800,000, the realized gain is $50,000 ($800,000 - $750,000). However, the built-in gain of $350,000 must also be allocated between the partners according to the statutory rules.

The built-in gain allocation rules require that the gain be allocated in proportion to each partner's share of the unrealized built-in gain immediately before the property's contribution. In this case, James' share of the built-in gain is $245,000 (70% of $350,000) and George's share is $105,000 (30% of $350,000).

Therefore, the total tax gain allocated between the partners is $200,000 ($50,000 + $105,000 + $245,000), with 70% allocated to James and 30% allocated to George.

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Here are the comparative income statements of carla vista corporation.
carla vista corporation
comparative income statement
for the years ended december 31
2022 2021
net sales $637,500 $555,200
cost of goods sold 454,100 418,600
gross profit 183,400 136,600
operating expenses 74,500 48,700
net income $ 108,900 $ 87,900
(a) prepare a horizontal analysis of the income statement data for carla vista corporation, using 2021 as a base. (if amount and percentage are a decrease show the numbers as negative, e.g. -55,000, -20% or (55,000), (20%)).
(b) prepare a vertical analysis of the income statement data for carla vista corporation for both years.

Answers

The horizontal analysis shows that Carla Vista Corporation's net sales increased by 14.8% and net income increased by 23.9% from 2021 to 2022. The vertical analysis reveals that the cost of goods sold decreased as a percentage of net sales, while gross profit and operating expenses increased as a percentage of net sales in 2022 compared to 2021.

Horizontal Analysis

Carla Vista Corporation

Horizontal Analysis of Income Statement

For the Years Ended December 31, 2022 and 2021

                                              2022           2021        Increase (Decrease)

Net sales                        $ 637,500    $555,200       $82,300 (14.8%)

Cost of goods sold         $ 454,100      $ 418,600     $ 35,500 (8.5%)

Gross profit                     $ 183,400        $ 136,600     $ 46,800 (34.3%)

Operating expenses       $ 74,500        $ 48,700     $ 25,800 (52.9%)

Net income                     $ 108,900      $ 87,900      $ 21,000 (23.9%)

Vertical Analysis

Carla Vista Corporation

Vertical Analysis of Income Statement

For the Years Ended December 31, 2022 and 2021

                                2022               2021

Net sales                   100.0%        100.0%

Cost of goods sold    71.3%          75.4%

Gross profit                28.7%           24.6%

Operating expenses   11.7%           8.8%

Net income                 17.1%           15.8%

Vertical analysis shows the percentage relationship of each item to the base amount (net sales).

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It has been said that short selling is an uncomfortable maneuver for most investors, whereas they are quite comfortable going long. Why should this be so? How can an investor use a stop loss order to limit short selling losses?

Answers

Short selling is the practice of selling borrowed securities in the hope of buying them back at a lower price in the future to make a profit. It is an uncomfortable maneuver for most investors as it involves betting against the market, which can be risky. Going long, on the other hand, involves buying securities with the expectation that their value will increase in the future, which is less risky and more comfortable for investors.

Investors can use a stop loss order to limit short selling losses by placing an order with their broker to automatically sell the short position if it reaches a certain price level. This helps investors to control their losses and minimize their risk.

One of the reasons why short selling is uncomfortable for most investors is because it is counterintuitive. Most investors prefer to buy securities with the hope of making a profit when their value goes up. Short selling, however, involves selling securities with the hope of buying them back at a lower price, which goes against the traditional way of investing.

Short selling can also be risky as the potential losses are unlimited. Unlike buying securities where the losses are limited to the amount invested, short selling losses can be significant if the price of the securities continues to rise. This can cause panic among investors and make short selling uncomfortable.

In conclusion, short selling is an uncomfortable maneuver for most investors due to its counterintuitive nature and the potential for unlimited losses. However, investors can use stop loss orders to limit their losses and minimize their risk.

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A federal act requiring disclosure of property information to buyers when 25 or more unimproved parcels of land in a subdivision are offered for sale is the

Answers

The federal act that requires disclosure of property information to buyers when 25 or more unimproved parcels of land in a subdivision are offered for sale is the Interstate Land Sales Full Disclosure Act (ILSA).

The purpose of ILSA is to protect potential buyers from fraudulent practices in the sale of unimproved land in large subdivisions. It requires developers to provide a disclosure statement containing important information about the property, including details about the infrastructure, legal obligations, potential restrictions, and any applicable zoning laws.

By mandating this disclosure, ILSA aims to ensure that buyers have access to accurate and complete information before making a purchase decision. This transparency helps protect buyers from potential risks and allows them to make informed choices about investing in unimproved land.

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which of the following statements is correct? multiple choice using straight-line depreciation in comparison to an accelerated depreciation method will result in a lower reported amount of total assets at end of the first year of an asset's life.

Answers

The correct statement is that using an accelerated depreciation method will result in a lower reported amount of total assets at the end of the first year of an asset's life in comparison to using straight-line depreciation.

This is because accelerated depreciation methods, such as double-declining balance or sum-of-the-years'-digits, allocate more depreciation expense to the earlier years of an asset's life. This front-loading of depreciation expense means that more of the asset's cost is expensed in the first year, resulting in a lower reported amount of total assets on the balance sheet.

In contrast, straight-line depreciation allocates an equal amount of depreciation expense over the useful life of the asset. This means that the amount of depreciation expense recorded in the first year is lower, resulting in a higher reported amount of total assets on the balance sheet.

It is important to note that while using an accelerated depreciation method may result in a lower reported amount of total assets in the first year, it can also result in higher depreciation expense and lower net income in later years. Therefore, companies must carefully consider which depreciation method to use based on their specific circumstances and accounting policies.

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A decrease in the price level shifts the ______ curve to the right, and the aggregate demand curve ______.

Answers

A decrease in the price level shifts the aggregate demand (AD) curve to the right, and the aggregate demand curve increases.

The AD curve is a graphical representation of the relationship between the price level and the quantity of real GDP demanded in an economy. A decrease in the price level lowers the cost of goods and services, making them more affordable and attractive to consumers, resulting in an increase in demand.

As the AD curve shifts to the right, there is an increase in the quantity of goods and services demanded at any given price level. This is because, as prices decrease, consumers are more willing and able to spend money, which drives up aggregate demand. The shift in the AD curve to the right also stimulates businesses to produce more goods and services to meet the higher demand, which can lead to increased employment and economic growth.

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______ products/services are typically consumer durables, such as a dryer or a refrigerator. Buyers spend a fair amount of effort and time to make the comparisons before purchasing and usually do not know which one or which brand they will buy in advance of the process. (Remember to type only one word per blank. )

Answers

Durable products/services are typically consumer durables, such as a dryer or a refrigerator.

Buyers spend a fair amount of effort and time to make the comparisons before purchasing and usually do not know which one or which brand they will buy in advance of the process.

This is because durable products are long-lasting and expensive, so consumers want to make sure they make the right decision.

They will typically research different brands and models, read reviews, compare prices and features, and possibly even test the product before making a purchase.

This process can take time, but it is important for consumers to feel confident in their decision and satisfied with their purchase in the long run.

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Companies benefit from employee balance because, compared to poorly balanced employees, well balanced employees __________. a. stay in their jobs longer b. are more productive c. have higher job satisfaction d. all of the above please select the best answer from the choices provided a b c d

Answers

Companies benefit from employee balance because, compared to poorly balanced employees, well balanced employees all of the above. The correct option is d. all of the above.

This means that compared to poorly balanced employees, well-balanced employees:

a. Stay in their jobs longer: When employees have a good work-life balance, they are less likely to experience burnout and dissatisfaction with their jobs. As a result, they tend to remain with the company for longer periods, reducing employee turnover and the associated costs of recruitment and training.

b. Are more productive: Well-balanced employees are better equipped to manage their time and energy effectively, leading to increased productivity. They can focus on their work without being overwhelmed by stress or personal issues, which allows them to accomplish tasks more efficiently.

c. Have higher job satisfaction: Employees who are able to maintain a healthy balance between work and personal life are generally happier and more satisfied with their jobs. This increased job satisfaction can lead to higher levels of employee engagement and commitment to the company's goals.

In conclusion, well-balanced employees provide numerous benefits for companies, including increased retention, productivity, and job satisfaction. By fostering a supportive environment that encourages work-life balance, companies can maximize the potential of their workforce and enhance overall organizational performance. The correct option is d. all of the above.

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