Answer:
$2.10
Explanation:
The computation of the cost per equivalent unit for direct material is shown below:
= (Direct material cost + Beginning inventory cost) ÷ (equivalent units for the materials)
where,
Equivalent units would be
= Completed and transferred units + beginning work in progress units + additional units
= 25,000 + 110,000 + 30,000
= 165,000 units
And, all the other things would remain the same
= ($253,000 + $93,500) ÷ (165,000 units)
= $2.10
Since all the units are completed with 100% and we consider it same
Answer:
d. 13.31%
Explanation:
IRR is the rate at which NPV = 0
IRR 13.31%
Year 0 1 2 3
Cash flow stream -1100.000 450.000 470.000 490.000
Discounting factor 1.000 1.133 1.284 1.455
Discounted cash flows project -1100.000 397.136 366.060 336.804
NPV = Sum of discounted cash flows
NPV Project = 0.000
Where
Discounting factor = (1 + discount rate)^(Corresponding period in years)
Discounted Cashflow = Cash flow stream/discounting factor
IRR = 13.31%
Therefore, The project's IRR is 13.31%
Answer:
C. Capital Loss
Explanation:
When the selling price of an asset like bonds etc exceeds it purchase price then the capital profit will be the difference between sale and purchase price.
But if the purchase price is greater than the sale price the difference is called Capital loss.
Example: if we buy 100 shares for $20 each and after a year sell them for $ 18 then the difference is called the capital loss.
Answer:
The operation manager would want the inventory in front of process A based on the lean system.
Explanation:
To fully understand the basis on which we chose the answer, we need to define what a lean system is.
A Lean system refers to a business process plan. More a of business model canvass that meticulously deal with business process plan and development for the purpose of achieving maximum value in production, client and customer satisfaction while still at a reduced cost of running business. It should also be noted that the lean system is mostly a continuum of existing process and subsequent process progress are mostly determined by the level of integrity attained by the primary design stage.
With the understanding gotten from the definition above, it then obvious from the narrative of the question that the process is consecutive. As such, follows a pattern of A to B to C and thus the level of integrity of process design achieved at A will be passed down to B and C.
This is the more reason why the operation manager will prefer to to want an inventory at A which is the primary point of start.
Answer:
equity = $19500
Explanation:
Given data:
current assets $3900
net fixed assets $26,500
current liabilities $3400
debt = $7500
Total liabilities = current liabilities + long term debt
= 3400 + 7500 = $ 10,900
Total assets = current assets + net fixed assets
= 3900 + 26,500 = $30,400
We know
total assets = total liabilities + equity
30400 = 10900+ equity
equity = $19500
