Answer:
19%
Explanation:
Given that,
Direct materials = $36,
Direct labor = $26,
Variable manufacturing overhead = $19,
Fixed manufacturing overhead = $44,
Variable selling and administrative expenses = $15
Fixed selling and administrative expenses = $20
Desired ROI per unit = $30.40
Total manufacturing cost:
= Direct material + Direct labor + Variable manufacturing overhead + Fixed manufacturing overhead
= $36 + $26 + $19 + $44
= $125
Total selling cost:
= Variable selling cost + Fixed selling cost
= $15 + $20
= $35
Total cost per unit = Total manufacturing cost + Total selling cost
= $125 + $35
= $160
Therefore, the markup percentage is as follows:
= 19%
C. debit salaries payable; credit salaries expense
Answer:
Computing, Analysing & Comparing : 'Benefit' of projects per unit 'Cost' incurred.
Explanation:
Cost Benefit Analysis is used to ascertain Benefit of a decision with regards to its cost. The decisions might be various : investing in a project, hiring a labour etc. The cost & benefits of the decision are measured in 'net present value', as costs / benefits (specially) might be scattered over a long period of time, & they need to be adjusted for price change then.
Benefit - Cost Ratio (as per Cost Benefit Analysis) : =
<u>Total Benefit in Net present value</u>
Total Cost in Net present value
If a project / decision has higher Benefit - Cost ratio, it provides more benefit per unit of cost & vice versa in case of low Benefit - Cost ratio. A project with high Benefit - Cost ratio would be preferred over the one having lower benefit - cost ratio.
Answer:
a. Corporation
Explanation:
A Corporation is the best form of business structure would clearly meet Haley's needs
1. Limited Liability
This form of business gives her limited liability, that is to say her liability is only limited to what she has invested in business and not any further thus having a better protect her personal assets from any liabilities associated with the business.
2. Taxes
A Corporation also had lower tax rate on business income not to mentions of capital allowances on assets used in business or the other deductions in expenditure incurred to run the business
3. Corporate Governance
Her daily involvement in the operations of the business is limited in this as the directors are appointed as stewards to manage the business with the oversight from a board of directors.
Answer:
Analyzing new employee morale.
Explanation:
Employee Orientation is the day when an employee joins the company; his/her first day at work. The role that an HR plays to help orient employees is to ensure that the employee feels welcomed and comfortable.
HR would orient employee by introducing them to their co-workers, assist them in their adjustment phase, and also help them fill paperwork.
HR also introduces the new employees to the policies of company, expectations, also briefed about their work.
<u>The role that's not performed by an HR is that they do not analyze morale of new employee, instead they boost their morale and help them to get comfortable</u>.
Thus the correct answer is the last option.