Answer:
Direct labor time (efficiency) variance= $3,000 favorable
Explanation:
Giving the following information:
Standard= 2 hours of labor per unit, at $12 per hour.
In producing 3800 units, Waterway used 7350 hours of labor.
<u>To calculate the direct labor quantity variance, we need to use the following formula:</u>
Direct labor time (efficiency) variance= (Standard Quantity - Actual Quantity)*standard rate
Standard quantity= 2*3,800= 7,600 hours
Direct labor time (efficiency) variance= (7,600 - 7,350)*12
Direct labor time (efficiency) variance= $3,000 favorable
Answer:
a) $0.5145 million
b) $7.35 million
Explanation:
Given:
Permanent debt outstanding = $35,000,000
Expected marginal tax rate = 21%
a) Suppose they pay an interest of 7% per year on debt. Find the annual interest tax shield.
To find annual interes tax shield use the formula below:
Annual interest tax shield =Total par value of Debt × interest rate × tax rate
= $35,000,000 × 7% × 21%
= $35,000,000 × 0.07 × 0.21
= $514,500
Annual interest tax shield = $0.5145 million
b) What is the present value of the interest tax shield, assuming its risk is the same as the loan?
Use the formula:
Present value of the interest tax shield = Annual interest tax shield /loan interest rate
= $514,500 / 7%
= $7,350,000
present value of the interest tax shield = $7.35 million
Answer:
B
Explanation:
because they need to deal with all practices that are done by people on environment
Answer:
If you have not been trained to process damages / final disposition items and you need to dispose of Front Store items that may be considered hazardous waste, you must contact the Manager-on-Duty.
If you have been trained and assigned, you should be able to read product labels to determine if a product may be considered hazardous waste when scanning.
Moreso, if in doubt and If someone is not available to answer your question about a waste, you should immediately place the item in a StrongPak self-sealing bag and set it aside in the damages processing area until a properly trained person can make a hazardous waste determination.
Every drug sales outlet uses a waste management program to properly manage hazardous waste until it is picked up by Stericycle for disposal at a licensed facility.
Also, check for the 2 x 2 Returns Window, to determine if an expired bottle of a drug could be returned.
Answer:
Contra account.
Explanation:
A contra account is an account that has an opposite of what is the normal balance for the class of such an account. a company would be able to report the original amount and in so doing also be able to report the reduction and then what is the net amount would be reported. in other words such an account is used to reduce the value of another related account. And thereafter the net value is what is going to be reported.
