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Direct labour rate variance = (3875) unfavourable, Direct labour efficiency rate = (800) unfavourable
<u>Explanation:</u>
<u>Computation of Direct Material Price & Quantity Variance
</u>
Direct Material Purchase - Price variance = (SP minus AP) multiply AQ Purchase ($1.45 minus $1.48) multiply19000 = ($570) Unfavourable
Direc Material Quantity Variance =(SQ-AQ)SP =
((20 multiply600)-10500) multiply$1.45 = $2,175 Favourable
Direct Material Price variance - (SP minus AP)AQ Used = ($1.45minus $1.48) multiply10500 = ($315) Unfavourable
<u>Computation of Direct Labour Rate & Efficiency Variance
</u>
Direct Labour Rate variance = (SR minus AR)multiply AH
= ($8 minus $9.25) multiply3100 = -3875 Un Favourable
Direct Labour Efficiency Variance (SH minus AH)multiply SR
= ((5 multiply 600) minus 3100)multiply8) = -800 Un Favourable
True-No conflict will exist between the NPV and IRR methods, when used to evaluate two equally risky but mutually exclusive projects, if the projects' cost of capital exceeds the rate at which the projects' NPV profiles cross.
<h3>
What is NPV and IRR methods?</h3>
While the IRR approach calculates the projected percentage return, the NPV method produces the predicted dollar worth of a project.
Purpose. The breakeven cash flow level of a project is the emphasis of the IRR approach while project surpluses are the subject of the NPV method.
assistance with decisions. Since it provides a dollar return, the NPV approach delivers an outcome that serves as the basis for an investment decision. The IRR approach is not helpful in making this choice because its percentage return does not indicate to the investor how much money will be produced.
Reinvestment rate. When NPV is utilized, the firm's cost of capital is the assumed rate of return for reinvesting intermediate cash flows; when it is the internal rate of return.
To learn more about NPV and IRR methods from the given link:
brainly.com/question/21241533
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Photo of the foods and put the price and name of it
Answer:
The journal entry is as follows:
Explanation:
Work in Progress A/c............................................Dr $198,000
Labor efficiency variance(unfavourable)...........Dr $9,000
Labor rate variance A/c........................Cr $4,600
Wages Payable A/c.................................Cr $202,400
Working Note:
Standard hour = Standard direct labor hours × (Standard hour - Actual hour)
= $2.2 × 5,000
= $11,000
Labor efficiency variance = $18 × (11,000 - 11,500)
= $18 × 500
= $9,000
Standard cost = Standard rate × Standard hour
= $18 × 11,000
= $198,000
Actual Cost = Actual rate × Actual hour
= $17.6 × 11,500
= $202,400
