Answer:
D.loss of equipment because without the right equipment needed it is gonna delay the IS project
Explanation:
the overall hange is a net-gain of 17% as the company's total revunue experienced an overall positive outcome over said two year period. :)
Answer:
The credit entry for the issue of 5000 shares is:
Cr Treasury stock $100,000
Cr Paid-in capital from treasury stock $35,000
Explanation:
The par value of the common stock issue($20 per share) is credited to treasury stock account, while the excess of issue price of $27 over the par value of $20, $7 per share is credited to paid-in capital from treasury stock
The full double entries for the issue of 5000 shares is as follows:
Dr Cash ($27*5000) $135,000.00
Cr Treasury stock($20*5000) $100,000
Cr Paid-in capital from treasury stock($7*5000) $35,000
Under International Financial Reporting Standards, the credit entries would be that par value is credited to equity share capital and the excess credited to share premium account.
Answer:
The Number of warehouses completed would not be a rational base for allocating overhead costs to the warehouses.
Explanation:
For allocating the overhead cost to the warehouse. Following things need to be considered.
1. Square footage of the warehouses : Based on the square foot of the warehouse, the overhead cost can be easily allocated. As different warehouses have different square foot. So there would be different allocation criteria for each warehouse.
2. Labor Hours : According to the labor hours, the overhead expense can be allocated. In warehouse, the size of labor is matter. As more labors are available, the chances of more allocation expenses would be there and if there is less labors so the allocation expenses would be less.
Depending upon the size of the labors, the allocation of overhead differs.
3. Direct material cost : The warehouse is required when more supplies of material is to be required. So here, direct material plays an very important role while allocating the overhead cost. Depending upon the quantity of material, the overhead expenses differs.
4. Number of warehouses completed : As without knowing the size and capacity of the warehouses, it is difficult to allocate the overhead expense. Moreover, the same cost is been allocated which is not acceptable.
Hence, the Number of warehouses completed would not be a rational base for allocating overhead costs to the warehouses.
FMEA can be implemented at a bioproduction facility following the list of 7 steps which includes different parameters to look for.
Lonza harnessed FMEA priciples earnestly to shift cell therapy works to its centre of excellence and thus utilise New Hampshire unit for clinical and manufacturing purpose.
Explanation:
FMEA or Failure Mode or Effects Analysis is a certified way to analyse and address any sort of problem or changes before the occurrence of the event itself. FMEA can be implemented very easily in the bioproduction facility using the following mentioned steps-
- Need to select a process which is to be analysed.
- Group the team facilitator and its members.
- Provide a complete description of the process.
- Identify all the potential zones of failures.
- Sort the problem which is to be worked on.
- Design and later implement appropriate changes to reduce the problems.
- Quantify your changes and the success of the process.
Lonza’s facility at New Hampshire is one of the largest employment providers of the city. Recently the group was involved in specific problems such as sterility with cell therapy. Previously it had an FDA encounter too due to its biologic’s operation. Hence through FMEA, the group decided to allot its gene therapy work to its excellence centres elsewhere and New Hampshire would be involved in doing the works of clinical and manufacturing sites.
