Answer:
a) VOH Cost variance = Actual cost - (Std cost per hr X Actual hrs worked)
= 10700 - [ (8000/1600) X (6900*0.25)]
10700 - [ 5 x 1725] = 10700-8625 = 2075 (A)
b) VOH Efficiency variance = (Actual hours - Std hours allowed) X Std price
= [(6900 x 0.25) - (0.4 x 6900)] x (8000/1600) = 5175 (A)
c) FOH Cost variance = Actual OH - Budgeted OH = 2840- [3200/4000] x 6900 = 2680 (F)
d) FOH Volume variance = Budgeted OH - Allocated OH = [1600- (0.25 X 6900)] x 3200/1600 = 250 (F)
Things to hep:
1) c is supposed to read: [ c) FOH Cost variance = Actual OH - Budgeted OH = 2840- [ (3200/4000) x 6900 ] = 2680 (F)
2) 2840 - [ (3200/4000) x 6900 ] = 2680 (F)
Start by analyzing how you're spending the day by logging your activities and eliminating time wasters. Then, organize everything around you and then prioritize your tasks and get the main things done without multitasking. Duncan also suggests systemizing all of your repetitive tasks.
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Temporary differences arise when there is a difference between the tax base and the carrying amount of assets and liabilities. Permanent differences are differences between the tax and financial reporting of revenue or expense items which will not be reversed in future.
<h3>What do you mean by temporary differences?</h3>
Temporary differences are defined as being differences between the carrying amount of an asset or liability in the statement of financial position and its tax base (ie the amount attributed to that asset or liability for tax purposes).
<h3>What causes a temporary difference?</h3>
Thus, when the tax bases are indexed for inflation, temporary differences arise as a result of the change in tax basis and those differences give rise to deferred taxes under ASC 740-10-25-20(g).
Learn more about temporary differences here:
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Answer:
Recall the components of internal control. Identify the internal control weakness in this situation, and propose a way to correct it.
Recall the components of internal control. Identify the internal control weakness in this situation, and propose a way to correct it
The internal control weakness is that the credit department receives incoming cash from the customers.
With access to cash,
a credit department employee can pocket
cash received from a customer
destroy the remittance slip
The credit department can then write-off the customer's account as noncollectable, and the company will stop pursuing collection from the customer
Explanation:
Answer:
$1,123.69
Explanation:
We can use the yield to maturity formula to determine the current market price of the bonds.
YTM = {coupon + [(face value - market value)/n]} / [(face value + market value)/2]
- YTM = 5.3% / 2 = 2.65%
- coupon = $1,000 x 7% x 1/2 = $35
- face value = $1,000
- n = 9 years x 2 = 18
0.0265 = {35 + [(1,000 - M)/18]} / [(1,000 + M)/2]
0.0265 x [(1,000 + M)/2] = 35 + [(1,000 - M)/18]
0.0265 x (500 + 0.5M) = 35 + 55.56 - 0.05555M
13.25 + 0.01325M = 90.56 - 0.05555M
0.0688M = 77.31
M = 77.31 / 0.0688 = $1,123.69
