Manufacturing costs include all of the following categories except _______

Opportunity costs are not found in accounting records because they are not relevant to decisions.

Sergio [31]

The following statement "Opportunity costs are not found in accounting records because they are not relevant to decisions" is false.

The opportunity cost is the time spent learning and the money that might have been used for something else. When a farmer decides to grow wheat, there is an opportunity cost associated with not doing so or using the resources in another way (land and farm equipment).

The apparent advantage of not selecting the next best alternative when resources are limited is what is commonly referred to as opportunity cost. Opportunity costs are not just monetary or financial expenses. An opportunity cost is also the real price of missed productivity, time, or any other for-profit gain.

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6 0

9 months ago

I If you were to advise DreamWorks Classics

motikmotik

<em><u>If I had any advice for DreamWorks Classics, it would be to insist on adopting the 'organic' approach for internationalising Postman Pat.</u></em>

Explanation to the following is as follows;

Postman Pat chronicles the exploits of Pat Clifton, a postal worker for the Royal Mail in the imaginary community of Greendale. This product image is firmly ingrained in British habits and culture; therefore, it is unlikely that Postman Pat would have succeeded if they had followed the ‘born global' path when launching this cartoon.

6 0

2 years ago

You decide to change careers and have assessed your values, interests, and skills. What should you do next?

Tresset [83]

Answer:

Make a list of potential jobs and research them

Explanation:

7 0

2 years ago

_________ sexual harassment refers to situations in which an employee's submission to unwanted conduct is made either explicitly

Elena L [17]

Answer:

Quid Pro Quo sexual harassment

Explanation:

Quid Pro Quo means exchanging one thing for another.

Quid pro Quo sexual harassment is a form of harassment in which an employer implies either directly or indirectly that sexual favors will be required, from an employee applying for a job, if he/she is to get the job.

This also applies to employees already within the organization, as it may affect whether they get promoted or fired.

7 0

3 years ago

Pack-and-Go, a new competitor to FedEx and UPS, does intra-city package deliveries in seven major metropolitan areas. The perfor

AfilCa [17]

Answer:

Pack-and-Go

1. From a financial perspective, Pack-and-Go should invest in the new technology. It will enjoy a contribution margin of 97.5%.

2. The break-even increase in annual revenue that would justify the investment in the new technology is:

Fixed cost = Contribution

$80,000 = Contribution - $8,000

= $72,000 ($80,000 - $8,000

Explanation:

a) Data and Calculations:

Expected cost of new technology investment = $80,000

Delivery performance:

Decision Alternative

After Implementing

Item Current System New Technology

On-time delivery rate 80% 95%

Variable cost per package lost

or damaged $30 $30

Allocated fixed cost per

package lost or damaged $10 $10

Annual number of packages

lost or damaged 300 100

Variable cost for lost or

damaged packages $9,000 (300*$30) $3,000 (100*$30)

Fixed cost for lost or

damaged packages 3,000 (300*$10) $1,000 (100*$10)

Total cost for lost or

damaged packages $12,000 $4,000

Increase in the on-time performance rate = 95% - 80% = 15%

Increase in annual Revenue = $10,000 * 15 = $150,000

Savings from lost or damaged packages = 8,000 ($12,000 - $4,000)

Total savings from new technology = $158,000

Annual cost of new technology = (80,000)

Net savings from new technology = $78,000

Contribution margin based on net savings = $78,000/$80,000 * 100 = 97.5%

Average contribution margin = 40%

7 0

2 years ago

Manufacturing costs include all of the following categories except ________. multiple choice