Answer:
KJ Pharma Corporation
KJ Pharma's after-tax cost of debt is:
= 4.55%.
Explanation:
a) Data and Calculations:
Face value of the bond = $100
Annual coupon rate (cost of debt) = 6.5%
Maturity period of bond = 20 years
Tax rate = 30%
After-Tax Cost of Debt = 6.5 (1 - 0.3)
= 4.55%
b) KJ Pharma's after-tax cost of debt is the interest paid on the bond less any income tax savings accounted for as deductible interest expenses. To calculate the after-tax cost of debt, KJ subtracts the company's effective tax rate from 1 and multiplies the difference by its cost of debt.
Answer:
The list of items are as follows:
1. Salaries for assembly line inspectors - direct labor or manufacturing overhead
2. Insurance on factory machines - manufacturing overhead
3. Property taxes on the factory building - manufacturing overhead
4. Factory repairs - manufacturing overhead
5. Upholstery used in manufacturing furniture - direct materials
6. Wages paid to assembly line workers - direct labor
7. Factory machinery depreciation - manufacturing overhead
8. Glue, nails, paint, and other small parts used in production - manufacturing overhead
9. Factory supervisors’ salaries - manufacturing overhead
10. Wood used in manufacturing furniture - Direct materials
Answer: Behaviorally anchored rating scale
Explanation:
The Behaviorally anchored rating scale is one of the type of appraisal method that is used to combining all the performance, productivity and skills of an employee at the time of appraisal process.
The main objective of the behaviorally anchored rating scale is to bring the main qualified criteria of the appraisal and then based on the employee performance and the eligibility the appraisal are given to an employees in an organization.
According to the question, the Bernice is basically using the behaviorally anchored rating scale method for the purpose of utilization the narrative information for outlining the performance and behavior.
Therefore, Behaviorally anchored rating scale is the correct answer.
