Answer:
equity
Explanation:
In marketing, brand equity refers to the value that consumers assign to a specific brand. Brand equity is not something that a company can determine, it depends on the consumers' expectations, perceptions and past experiences with the brand.
Brands that have a positive brand equity, like Mercedes Benz or BMW, can actually charge a higher price for their products because consumers will accept the higher price and associate it with the brand.
Advantage of using the cut-through switching method instead of the store-and-forward switching method has a lower latency appropriate for high-performance computing applications. Packet switching technique used in computer networking where the switch begins forwarding a frame before the entire frame has been received, typically as soon as the destination address and outgoing interface are determined.
Cut-through switching, also known as cut-through forward, Cut-Through mode comes in two varieties: switching without fragments. switching to the fast lane. The frame's path through an Ethernet switch is determined by the switch design. A cut-through device only looks at the initial portion of the header before starting to forward a frame.
To learn more about Cut-through, click here.
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Answer:
See below
Explanation:
a. Given that the overhead application rate is $21.40 per direct labor hour and total labor hours used during the period are 8,250 hours
Overhead applied = $21.40 × 8,250
Overhead applied = $176,550
Actual overhead incurred = $172,500
Then, the manufacturing overhead is over applied for the period by $4,050
I.e
= Overhead applied - Actual overhead incurred
= $176,500 - $172,500
= $4,050
b. With regards to the above, if the over applied overhead is closed out to cost of goods sold, it means that the cost of goods sold amount would decrease . The reason is that since cost of goods sold is deducted from revenue to determine gross margin, a reduction in cost of goods sold would bring about an increase in the company's gross margin for the period by $4,050
Answer:
Net Book Value of furniture:
= Cost price - Accumulated depreciation
= 8,000,000 - 7,700,000
= $300,000
a. $300,000 cash
Account Title Debit Credit
Cash $300,000
Accumulated Depreciation $7,700,000
Furniture $8,000,000
b. $900,000 cash
Account Title Debit Credit
Cash $900,000
Accumulated Depreciation $7,700,000
Furniture $8,000,000
Gain on disposal $600,000
c. $100,000 cash
Account Title Debit Credit
Cash $100,000
Accumulated Depreciation $7,700,000
Loss on Disposal $200,000
Furniture $8,000,000
Answer:
6.39%
Explanation:
The cost of the machine is $600,000
The net income is $23,000
The management predict a that it has a 10 years service life
The salvage value is $120,000
The first step is to calculate the average investment
Average investment= (Cost of machine+Salvage value)/2
= $600,000+$120,000/2
= $720,000/2
= $360,000
Therefore, the accounting rate of return can be calculated as follows
= Annual net income/Average investment
= $23,000/$360,000
= 0.0639×100
= 6.39%
Hence the accounting rate of return is 6.39%