Answer:
a. $103,400
Explanation:
As we know that
Cost of goods sold = Beginning inventory + purchases - ending inventory
And,
Gross profit = Sales revenue - cost of goods sold
Since in the question it is given that
The ending inventory and beginning inventory had been overstated by $11,200 and $6,600 respectively
Since overstatement in the initial inventory raises the cost of the goods sold and decreases by that amount the gross profit & net income
And, overstatement in ending inventory reduced cost of goods sold and raised gross profit & net income by that amount.
So for overstated ending inventory the amount should be deducted and for overstated beginning inventory the condition would be reverse
So, the correct amount is
= incorrect pretax net income + overstatement in beginning inventory - overstatement in ending inventory
= $108,000 + $6,600 - $11,200
= $103,400
Answer:
B
Explanation:
That's the only one that is fair
Keys to preventing a fall from a ladder include:
- choosing the right ladder for the job
- tying the top and bottom of the ladder to fixed points.
- <u>keeping your hands free of carrying tools or other materials when climbing a ladder
</u>
<h2 /><h2>Further Explanation
</h2>
Ladder is a useful tool specifically in the construction industry. However when it is used incorrectly it can cause injuries and even death. According to OSHA falls from ladders are one of the major causes of occupational injuries and death. The good news is falls can be prevented by planning, providing the right equipment and by training the workers of proper set up and safe use of equipment.
Safety while climbing
One of the goal of the training given for workers for proper set up and safe use of equipment is ensuring the safety of the worker while climbing. The following are some of the safety measures in climbing a ladder:
- The three-point rule: When climbing a ladder, always maintain three points of contact when ascending and descending a ladder (two feet, one hand or two hands, one foot)
- The OSHA standard does not include portable ladders in the six-foot tie-off requirements, but that has not stopped a lot of companies from including it in their best practices. In fact, some companies require tying off when as low as four feet off the ground.
- Never climb a ladder while carrying tools or equipment. Use a rope to raise and lower tools after you have climbed to the desired height.
- Lashing: If one ladder is good, then two is not better. Lashing is when two ladders are tied together to reach greater heights. Never do this.
- Belt buckle rule: Never overextend. Workers always should keep the center of their bodies (belt buckle) between the side rails of the ladder. If they can't safely reach something, they need to climb down, move the ladder and climb back up.
- Face the ladder: Always climb facing the ladder, wear proper foot wear and make sure all spreader bars and latches are fully locked.
<h2>
Learn more: </h2>
- Safety Data Sheet (SDSs) and Labels brainly.com/question/5400978
- Needlestick Safety and Prevention Act brainly.com/question/8348153
- Ergonomic hazards brainly.com/question/1027618
<h2>
</h2>
Keywords: ladder, OSHA, safety, occupational safety
Answer:
b. $128,168
Explanation:
Hanung Corp
Service Departments
Maintenance Department Personnel Department
Costs $360,000 $110,000
Cost Driver budgeted maintenance-hours number of employees
Budgeted
Maintenance-hours NA 880
Number of employees 60 NA
Production Departments
Department A Department B
Budgeted Costs $188,000 $282,000
Budgeted
Maintenance-hours 1230 680
Number of employees 290 630
<em>First we find the rate by dividing the total budgeted cost of Maintenance with the budgeted maintenance hours then we multiply it with the maintenance hours of Department to B to get Department B maintenance Costs.</em>
Using the direct method, the amount of Maintenance Department costs will be allocated to Department B
=($ 360,000/ 1230+680 )*680=($ 360,000/ 1910 )*680=$ 128167.53
= $ 128167
So choice B is the correct answer.