Answer:
D) $26,688
Explanation:
The computation of the present value is shown below:
= Annual payment × PVIFA for 7 years at 6%
= $4,781 × 5.5824
= $26,688
Refer to the PVIFA table
Simply we multiply the annual payment with the PVIFA so that the accurate amount can come.
The present value is come after considering the discount rate for the given number of periods
Answer:
Click the Employees tab.
Select the employee name.
In the Pay section, click Edit.
Under Additional pay, select the Reimbursement checkbox. ...
Click Edit and enter a recurring amount or give the pay type a unique name (optional).
Click Save.
Explanation:
Hope that helps!
Answer: A. Organization Behavior Modification
Explanation: OB Mod stands for Organization Behavior Modification.
It is a performance management type wherein managers try to increase the power of wages and benefits by trying them directly to certain types
of performance. They (managers) identify performance-related employee behaviours and then implement an
intervention strategies to strengthen desirable performance behaviours and weaken undesirable
behaviour. OB Mod represents application of reinforcement theory to individuals in the work setting.
Answer and Explanation:
The computation is shown below;
Particulars Sell process further
sales $450,000 $1,209,000
Relevant cost
Process further cost $0 $290,000
Less: Total relevant cost $0 $290,000
Income $450,000 $629,000
Incremental income $179,000
The $1,372,000 is come from
= 5,800 units × $105 + 12,000 units × $50
= $609,000 + $600,000
= $1,209,000
Hence, the company should process further
Answer:
Supplier's quotation (2,400 x $6.25) 150,000
Less: Relevant cost of production:
Direct material (2,400 x $31) 74,400
Direct labour (2,400 x $18) 43,200
Variable overhead (2,400 x $9) <u>21,600</u> <u>139,200</u>
Savings <u> 10,800</u>
The parts should be produced in-house since the relevant cost of production is lower than supplier's quotation.
Explanation:
In this case, we need to compare supplier's quotation to the relevant cost of production. The price of $6.25 above was computed by dividing the total price charged by the supplier by the number of parts. Moreso, the relevant cost of production is obtained by the aggregate of direct material, direct labour and variable overhead.
