If we are covering labor and overhead costs of an item in a Managerial Accounting course, we are referring to which concepts?

Answers

Answer 1

Answer: D. Manufacturing cost

Explanation:

Manufacturing costs include all costs related to the production of a good. This includes direct costs such as direct labor and material and also manufacturing overheads such as assembly line manager salary.

When talking about both labor and overhead costs in relation to a good in managerial accounting, the relevant concept is therefore manufacturing costs as it envelops the two terms.


Related Questions

what kind of business​

Answers

There is many types of business

Supplies are assets until they are used. When they are used up, their costs are reported as expenses. The costs of unused supplies are recorded in a Supplies asset account. Supplies are often grouped by purpose—for example, office supplies and store supplies. Office supplies include paper, toner, and pens. Store supplies include packaging and cleaning materials.

Answers

Question Completion:

Describe the accounting treatment of Supplies Expenses.

Answer:

Supplies Expenses are debited while the Supplies account is credited with the supplies expenses.

Explanation:

This accounting treatment of Supplies Expenses reduces the balance of the Supplies account by the amount of supplies used during the period.  Thus, what is left in the Supplies account is the cost of the unused supplies at the end of the accounting period.  The treatment also accords with the accrual concept, which requires that expenses are matched to the revenues that they generate in the period.

Perpetual Life Corp. has issued consol bonds with coupon payments of $50. (Consols pay interest forever and never mature. They are perpetuities.)a. If the required rate of return on these bonds at the time they were issued was 5.0%, at what price were they sold to the public

Answers

Answer: $1,000

Explanation:

The price of a perpetual bond is calculated like a perpetuity and this is calculated by dividing the coupon payment of the bond by the prevailing required rate of return.

Price of this bond is:

= Coupon payment / Required return

= 50 / 5%

= $1,000

Using a value at risk (VaR) model based on historical data to forecast future expected losses works well:_______
a. all the time.
b. during times of normal market conditions.
c. during times of increased market volatility.

Answers

Answer:

b. during times of normal market conditions.

Explanation:

Using a value at risk (VaR) model based on historical data to forecast future expected losses works well: "during times of normal market conditions."

The above statement is true because VaR regardless of the models does not measure the drastic or uncertain situation. Also given that it is used based on historical data, then it is believed to work better on the assumption of normal circumstances.

Porter Corporation has fixed costs of $660,000, variable costs of $24 per unit, and a contribution
margin ratio of 40 percent.
Compute the following:
a. Unit sales price and unit contribution margin for the above product.
b. The sales volume in units required for Porter Corporation to earn an operating income of
$300,000.
c. The dollar sales volume required for Porter Corporation to earn an operating income of
$300,000

Answers

Answer and Explanation:

The computation is shown below:

a. The unit sale price is

But before that the variable cost ratio is

= 100% - 40%

= 60%

Now the unit sale price i

= $24 × 100% ÷ 60%

= $40

Now the contribution margin per unit is

= $40 - $24

= $16

b. the sales volume in units is

= Fixed cost + operating income ÷ contribution margin per unit

= ($660,000 + $300,000) ÷ $16

= 60,000 units

c. Sales volume in dollars is

= Fixed cost + operating income ÷ contribution margin ratio

= ($660,000 + $300,000) ÷ 40%

= $2,400,000

On the first day of the fiscal year, Hawthorne Company obtained an $88,000, 7-year, 5% installment note from Sea Side Bank. The note requires annual payments of $15,208, with the first payment occurring on the last day of the fiscal year. The first payment consists of interest of $4,400 and principal repayment of $10,808. The journal entry Hawthorne would record to make the first annual payment due on the note would include a Group of answer choices debit to cash for $15,208 credit to notes payable for $10,808 debit to interest expense for $4,400 debit to notes payable for $15,208

Answers

Answer:

Debit to interest expense for $4400

Explanation:

Based on the information given we were told that the FIRST PAYMENT consists of INTEREST of the amount of $4,400 which means that The Appropriate journal entry Hawthorne would record to make the FIRST ANNUAL PAYMENT due on the note would include a DEBIT TO INTEREST EXPENSE FOR $4400.

Debit to interest expense for $4400

Tyra loves to shop at her favorite​ store, Dollar​ Barrel, where she can find hundreds of items priced at exactly​ $1. Tyra has to spend and is thinking of going on a shopping spree at Dollar​ Barrel, but she is also thinking of investing her money.
a. Suppose the expected rate of inflation is ​% ​(so next​ year, everything at Dollar Barrel will cost​ $1.01) and Tyra can earn on money that she invests. Approximately what real rate of interest could Tyra earn if she invests her​ money? How many items can she buy at Dollar Barrel​ today, and how many can she buy a year from now if she invests her money and goes shopping​ later? What is the percentage increase in​ Tyra's purchasing power if she waits a year to go​ shopping? Compare your answer to the approximate real interest rate on​ Tyra's investment.
b. Now suppose that the expected inflation rate is ​% and Tyra can earn ​% on money that she invests over the year. What is the approximate real rate of interest that Tyra will​ earn? Calculate the number of items that Tyra could buy next year from Dollar Barrel if she invests her​ money? What is the percentage increase in her purchasing power if she waits a year to go​ shopping? Relate your answer back to​ Tyra's real rate of return.

Answers

Answer:

$40 will go towards Margaret shopping spree

Explanation:

Green Thumb Nursery has 53,000 shares outstanding at a market price of $63.57 per share. The earnings per share are $3.57. The firm has total assets of $362,000 and total liabilities of $207,000. Today, the firm announced a share repurchase for $117,000 of its stock. What is the earnings per share after the repurchase

Answers

Answer: $3.70

Explanation:

Earnings per share = Net income / Number of shares

Net income = Earnings per share * Number of shares

= 3.57 * 53,000

= $189,210

The number of shares that Green Thumb bought back is:

= Stock repurchase amount / Market price of shares

= 117,000 / 63.57

= 1,840 shares

After the repurchase the number of shares is:

= 53,000 original shares - 1,840

= 51,160 shares

New EPS = 189,210 / 51,160

= $3.70

The estimated factory overhead cost for a Co. is $1750000 for the year. Direct labor hours are estimated to be 500000. Determine: SHOW ALL WORK a. Predetermined factory overhead rate. $ b. Determine the factory overhead applied assume the actual direct labor hours for Job 50 was. 20000 and for J0b 51 was 24000 . c. Determine the balance in the factory overhead account assuming that the actual cost incurred was $153000. d. Over or under-applied

Answers

Answer:

Results are below.

Explanation:

To calculate the predetermined manufacturing overhead rate we need to use the following formula:

Predetermined manufacturing overhead rate= total estimated overhead costs for the period/ total amount of allocation base

Predetermined manufacturing overhead rate= 1,750,000 / 500,000

Predetermined manufacturing overhead rate= $3.5 per direct labor hour

Now, we can allocate overhead to Job 50 and 51:

Allocated MOH= Estimated manufacturing overhead rate* Actual amount of allocation base

Job 50:

Allocated MOH= 3.5*20,000

Allocated MOH= $70,000

Job 51:

Allocated MOH= 3.5*24,000

Allocated MOH= $84,000

Finally, the under/over applied overhead:

(We weren't provided with enough information)

Under/over applied overhead= real overhead - allocated overhead

1. Given the following demand and supply functions Qd = 500 - 3P Qs = 100 + 5P Calculate; i. The equilibrium price and the equilibrium quantity ii. The consumer surplus iii. The producer surplus)R​

Answers

Given:

The demand and supply functions are:

[tex]Q_d=500-3P[/tex]

[tex]Q_s=100+5P[/tex]

To find:

i. The equilibrium price and the equilibrium quantity.

ii. The consumer surplus .

iii. The producer surplus.

Explanation:

(i) At equilibrium, the demand and supply are equal. So, equating both functions, we get

[tex]500-3P=100+5P[/tex]

[tex]500-100=3P+5P[/tex]

[tex]400=8P[/tex]

Divide both sides by 8, we get

[tex]\dfrac{400}{8}=P[/tex]

[tex]50=P[/tex]

Putting [tex]P=50[/tex] in the demand function, we get

[tex]Q_d=500-3(50)[/tex]

[tex]Q_d=500-150[/tex]

[tex]Q_d=350[/tex]

Therefore, the equilibrium price is 50 and the equilibrium quantity is 350.

(ii)

The area under the demand curve and above the equilibrium price is known as consumer surplus. It is represent by the green area in the below figure.

The area of a triangle is:

[tex]A=\dfrac{1}{2}\times base \times height[/tex]

So, the area of consumer surplus is:

[tex]A=\dfrac{1}{2}\times 50 \times (500-350)[/tex]

[tex]A=25 \times 150[/tex]

[tex]A=3750[/tex]

Therefore, the consumer surplus is 3750.

(iii)

The area above the supply curve and below the equilibrium price is known as producer surplus. It is represent by the purple area in the below figure.

So, the area of producer surplus is:

[tex]A=\dfrac{1}{2}\times 50 \times (350-100)[/tex]

[tex]A=25 \times 250[/tex]

[tex]A=6250[/tex]

Therefore, the producer surplus is 6250.

A university schedules summer school courses based on anticipated enrollment. The cost for faculty compensation, laboratories, student services, and allocated overhead for a computer class is $8500. If students pay $420 to enroll in the course, how large would enrollment have to be for the university to break even

Answers

Answer:

20 student

Explanation:

Break even point = Fixed cost / Contribution

Break even point = $8,500 / $420

Break even point = 20.23809523809524

Break even point = 20 student

So, the enrollment will have to be for 20 student for the university to break even.

Carter Containers sold marketable securities, land, and common stock for $37.0 million, $13.0 million, and $35.0 million, respectively. Carter also purchased treasury stock, equipment, and a patent for $23.0 million, $23.0 million, and $10.2 million, respectively.
What amount should Carter report as net cash from investing activities? (Amounts to be deducted should be indicated with a minus sign. Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5).)

Answers

Answer:

$16.8 million

Explanation:

Calculation to determine What amount should Carter report as net cash from investing activities

($ in millions)

Cash Flows from Investing Activities:

Proceeds from sale of marketable securities $37

Proceeds from sale of land $13

Less Purchase of equipment for cash ($23)

Less Purchase of patent for cash($10.2)

Net cash inflows (outflows) from investing activities $16.8

Therefore the amount that Carter should report as net cash from investing activities is $16.8 million

You want to borrow $85,000 from your local bank to buy a new sailboat. You can afford to make monthly payments of $1,450, but no more. Assuming monthly compounding, what is the highest rate you can afford on a 72-month APR loan? (Do not round intermediate calculations. Enter your answer as a percent rounded to 2 decimal places, e.g., 32.16.)

Answers

Answer:

7.02% per annum

Explanation:

The computation of the highest rate is shown below;

Given that

Present value be $85,000

PMT is $1,450

NPER is 72

Future value be $0

The formula is

=RATE(NPER,PMT,-PV,FV,TYPE)

After applying the above formula, the rate should be 0.59% per month

Annually, it should be

= 0.59% × 12 months

= 7.02% per annum

After the stock market crashed in 1929, many people lost money they had kept in bank accounts, leaving many penniless and
desperate. The U.S. government later created regulations and safeguards to prevent this type of financial devastation and instill trust
in U.S. banks again. While most people have bank accounts today, some people still choose to go 'bankless' and keep their cash with
them or in their home. Which statement describes a benefit of Veeninn man in han

Answers

Answer: it is D

Explanation:

Hope i helped

Consider the oil-producing countries of A, B, and C. Each has a marginal cost of zero. World demand is given by Q = 995 – P. Suppose the three countries form a cartel, and that none of them has an incentive to deviate from the cartel. By how many units lower is the total output of oil under the cartel relative to the Cournot solution?

Answers

Answer:

248.75 units

Explanation:

world demand ( Q ) = 995 - P

marginal cost of each country = 0

Determine how much less oil is produced under the cartel arrangement in relation to the Cournot solution

under the Cournot model solution

Total output = 3 [ (995 – 0) / ((3+1)*1) ]

                     = 3 * ( 995 / 4 ) = 746.25 units

Considering the cartel arrangement

MR = MC = 0

995 - 2Q = 0

∴ Q = 995 / 2 = 497.5 units

Therefore the difference between oil produced under the cartel arrangement and the Cournot solution

= 746.25 - 497.5

= 248.75 units

The accounts in the ledger of Monroe Entertainment Co. are listed below. All accounts have normal balances. Accounts Payable $484 Fees Earned $2,517 Accounts Receivable 877 Insurance Expense 697 Prepaid Insurance 1,703 Land 2,905 Cash 2,011 Wages Expense 782 Dividends 521 Common Stock 6,495 Prepare a trial balance. The total of the debits is:_______.
a. $1,479
b. $6,495
c. $7,496
d. $9,496

Answers

Answer:

d. $9,496

Explanation:

Particulars                      Debit       Credit

Accounts Payable                           $484

Fees Earned                                    $2,517

Accounts Receivable      877

Insurance Expense          697

Prepaid Insurance           1,703

Land                                  2,905

Cash                                  2,011

Wages Expense               782

Dividends                          521

Common Stock                              6,495

Total                                $9,496

The cost of debt is equal to one minus the marginal tax rate multiplied by the average coupon rate on all outstanding debt. True False

Answers

Answer:

False

Explanation:

False, The given information is false because coupon rate is not required while calculating the cost of the debt. Only interest rate which is also called Yield to maturity and the marginal tax rate is needed to calculate the cost of debt.

Below is the formula:

Cost of debt after the tax = Interest rate (1 - Marginal tax rate)

Beckenworth had cost of goods sold of $10,521 million, ending inventory of $3,189 million, and average inventory of $2,075 million. Its days' sales in inventory equals: __________

Answers

Answer:

am i supposed to know

Explanation:

1. Deirdre has one hour this afternoon in which she can either practice the piano for the upcoming school concert, work at
the library for $7 per hour, or babysit her neighbor's son for $10 per hour. Deirdre chooses to practice the piano, but
if she hadn't chosen to practice the piano, she would have chosen to babysit over working at the library. What is the
opportunity cost of Deirdre's decisions
A. The value gained from practicing the piano for an hour.
B. The value of babysitting her neighbor's son for an hour.
C. The value of working at the library for an hour.
D. The value of babysitting her neighbor's son and working at the library for an hour.

Answers

Answer:

The correct answer is B) The value of taking care of her neighbours son for 60 minutes.

Explanation:

Opportunity Cost belongs more in the parlance of microeconomics and is used to describe the idea that one cannot have everything all the time. There are alternative ends competing for limited means. In order words, when we decide to take a course of action, in the hope of achieving a thing or getting a reward, there is always another benefit forgone.

So knowing that there is an opportunity that was foregone helps the microeconomist to think carefully about what they want to achieve using the limited resources at their disposal.

Further simplified, if I have $5 dollars to spend, and that amount can purchase either a cupcake or a cup of ice cream, the one I chose to buy becomes the opportunity taken, whilst the alternative forgone is the opportunity cost.

Therefore, the cost of an item is not just the amount of money for which it was purchased, but all other alternatives with which the same amount could have been purchased.

In the question above, Deidre would have chosen to babysit her neighbor's son. That to her is the next best use of her time, and therefore the opportunity cost. According to the question, she wouldn't have worked in the library even if she had nothing else to do. Hence, that does not pass as opportunity cost.

Opportunity cost must be an alternative choice and is very subjective.

Cheers!

Kanye, Jonny, Jaco, and Neil are trying to form a band. They each have some basic skills on most instruments, so their current plan is for each of them to rotate among vocals, guitar, bass, and drums. After a year of practice and rehearsals the band still sounds awful. Kanye cannot keep a steady beat when on bass or drums, Jaco sounds terrible on everything except the bass, nobody except Jonny can remember all the chords on guitar, and even Neil's own mother thinks his singing sounds like a dying cow. At their current rate, they expect it will be several years before they are good enough to land their first paid performance. None of them have enough money saved up to last that long. They all know you are taking economics and ask your advice. What would you say to them?

Answers

Answer:

2- Have each member specialize in the role that they are best in, to take advantage of benefits from specialization.

Explanation:

Here are the options

1- Continue with the current plan, as economies of scale should eventually kick in.

2- Have each member specialize in the role that they are best in, to take advantage of benefits from specialization.

3- Abandon the band, as continued practice is doomed to suffer diminishing marginal returns.

4- Invest their remaining savings in new instruments, as they are at a point where the marginal product of capital exceeds the marginal product of labor.

5- Change the rotation to be random rather than equal, to take advantage of heteroskedasticity.

Specialisation is when a person focuses on an activity in which they are efficient in or have a comparative advantage in

A person has a comparative advantage in production if he produces at a lower opportunity cost when compared to other people

Jaco seems to be efficient at playing bass, thus he should specialise in this activity

Jonny seems to be efficient at playing the guitar, thus he should specialise in this activity

An advantage of specialisation : Increased efficiency as a result of carrying out the same activity multiple time.

Think of a product that you purchased within the past 6 months
Discuss these questions relative to the purchased product. Your answers should align with how these stages are done based on the consumer decision model in text.
How did you recognize that you needed the product?
Where or how you search for information on alternative products that would satisfy this need (product)?
What alternatives did the search process generate and what variables did you use to make the final decision to buy?
Where did you buy the product and why?
Were you satisfied after using or consuming the product? Explain.
There are 5 categories of influences as outlined by your text:economic, psychological. social, culture and ethnicity, purchase situation. Which one(s) do you think had the greatest effect on your purchasing decision? Please explain.

Answers

Answer:

Product purchased: a purse

How did you recognize that you needed the product?

Through a need for more space to carry personal items to work.

Where or how do you look for information about alternative products that meet this need (product)?

Buying online is one of the facilities made possible by new technologies, which allows us to choose the product that meets our desires and needs without having to go to a physical store, in addition to the possibility of comparing prices and getting special discounts.

What alternatives did the research process generate and what variables did you use to make the final purchase decision?

The alternatives found were fast fashion sites that offered a bag of the ideal size, with the expected quality and defined average price.

Where did you buy the product and why?

I bought the product at Zara, which is a top quality fashion department store that would meet all requirements and needs with the purchase.

Were you satisfied after using or consuming the product? Explain.

Yes, because the benefits added to the product met my needs and desires.

There are 5 categories of influences as described in your text: economic, psychological. social, culture and ethnicity, purchasing situation. Which one(s) do you think had the greatest effect on your purchase decision? Please explain.

The item that had the most effect on the purchase decision was the psychological and economic item, as the choice of the product was made due to a need for work, but whose purchase decision process took into account factors such as brand, quality and the price of the product.

Calculate the IRR of a machine that is purchased for $5,000, sold at the end of year 4 for $2,500, and produces the following cash flows: o Year 1: $700. o Year 2: $800. o Year 3: $900. o Year 4:$1,000.

Answers

Answer:

5.3%

Explanation:

Year     Cash-flow

0           -$5,000

1             $700

2            $800

3            $900

4            $3,500

Using the IRR Function on MS Excel

IRR of the machine = IRR(Cashflow 0,1,2,3,4)

IRR of the machine = 0.053

IRR of the machine = 5.3%

g e-Dynamix Technologies, another electronics manufacturing firm, in important factors such as manufacturing capability and adaptability to market conditions. Which of the following terms best describes Futura-Core's abilities in comparison to Core-Dynamix? A. absolute advantage B. collective bargaining C. comparative advantage D. competitive advantage

Answers

Complete Question:

Futura-Core Technologies, an electronics manufacturing firm, has advantages in financial capability and sustainability, but a disadvantage in speed of innovation. It is also at a disadvantage relative to Core-Dynamix Technologies, another electronics manufacturing firm, in important factors such as manufacturing capability and adaptability to market conditions.

Answer:

C. comparative advantage

Explanation:

Comparative advantage in economics is the ability of an individual or country to produce a specific good or service at a lower opportunity cost better than another individual or country.

Generally, comparative advantage gives a country or business firm a stronger sales margin than their competitors because they are able to sell their specific products or render their peculiar services at a lower opportunity cost.

Hence, the term which best describes Futura-Core's abilities in comparison to Core-Dynamix is comparative advantage.

What is a public sector wage bill ?

Answers

Answer:

Equal pay for equal work

Answer:

Wage bill (2016/2017)

Carroll Corporation has two products, Q and P. During June, the company's net operating income was $26,500, and the common fixed expenses were $57,000. The contribution margin ratio for Product Q was 40%, its sales were $142,000, and its segment margin was $49,000. If the contribution margin for Product P was $47,000, the segment margin for Product P was:_______.

Answers

Answer:

$34,500

Explanation:

Segment margin for Product P = Company`s Net Operating Income + Common Fixed Cost - Product Q Segment Margin

Therefore

Segment margin for Product P = $26,500 + $57,000 - $49,000

                                                   = $34,500

g Suppose that an employer requires 4 years of education as a precondition for the high-productivity wage. The existence of a separating equilibrium will depend on the cost of education for high-productivity types. In this case, a separating equilibrium will exist if the cost of education for high-productivity types is less than X dollars per year. What is X

Answers

It’s requires 5 year

Calculate the net present value in US$ of an investment in the health spa only, assuming that the 1,500-square-foot unit is purchased and then resold at the end of 12 years. (Hint: Before making your present value calculations, multiply all amounts expressed in CI$ by $1.25 to convert into US$.)

Answers

Answer: Hello I was able to find the Major part of the question online as attached below

answer :

Net present value ( NPV ) = $153353.91

Explanation:

NPV =  ( Present value of Cash Inflow)  - ( Present value of Cash outflow) --  ( 1 )

present value of cash inflow

i) cosmetic products = ( 5500 * 1.25 * 12) * ( 6.8137) (cost of capital )) = 562130.25

ii) land sale = ( 1500 * 300 * 1.25 ) * ( 0.8186 ) ( cost of capital )) = 179212.5

∑ present value of cash inflow = 741342.75

Present value of cash outflow  ( other expenses )

∑ present value of cash outflow = 587,988.84

NPV = 741,342.75  -  587,988.84  = $153,353.91

Prepare a journal entry for the purchase of a truck on April 4 for $72,240, paying $5,900 cash and the remainder on account. Refer to the Chart of Accounts for exact wording of account titles.
JOURNAL
DATE DESCRIPTION POST. REF. DEBIT CREDIT
1
2
3

Answers

Answer:

Dr Truck $72,240

Cr Cash $5,900

Cr Accounts Payable $66,340

Explanation:

Preparation of the journal entry for the purchase of a truck on April 4

April 4

Dr Truck $72,240

Cr Cash $5,900

Cr Accounts Payable $66,340

($72,240 - $5,900)

(To record purchase of truck)

You must complete parts 1, 2, 3, 4, 6, 7 and 8 before attempting to complete part 9. Part 5 is optional.
Journalize the closing entries. Then post the journal to the general ledger you created in part 1. Indicate closed accounts by inserting a line in both the balance columns opposite the closing entry. Insert the new balance in the owner's capital account.
If an amount box does not require an entry, leave it blank.

Answers

Answer:

Sales (Dr.) $45,000

Income Summary (Cr.) $45,000

Income summary (Dr.) $63,900

Advertising Expense (Cr.) $1,200

Rent expense (Cr.) $5,600

Office Supplies Cost (Cr.) $9,800

Insurance Expense (Cr.) $7,000

Sales Returns (Cr.) $2,900

Interest Expense (Cr.) $3,200

Cost of Goods sold (Cr.) $27,500

Selling and administrative expense (Cr.) $6,700

Income Summary (Dr.) $250,000

Capital investment (Cr.) $ 250,000

Explanation:

Closing entries are prepared to close business transactions that occurred during the month. These transactions are closed with a contra account of Income Summary. All debit balance are credited with a debit of Income summary account and vice versa. the temporary account balances are reset to zero after closing entries are passed.

Which process plays an important role in advanced manufacturing processes?​

Answers

Answer:

Innovative technology is used in advanced manufacturing to enhance products or processes, describing these technologies as "advanced," "innovative," or "cutting edges.

'Advanced manufacturing' increasingly incorporates in products and processes new, innovative technologies.

Explanation:

Selection of an appropriate production process often involves taking into account the complex combination of design, material, and process characteristics.

Although a common set of properties can clearly describe most materials, allowing for a certain design to be selected only based on these properties, the same is true only in part in the selection of processes.

Processes are often the most discriminating features of the class of process.

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