Answer:
$120,500
Explanation:
Uchimura Corporation
Total Company
Divisional segment margin $132,800
($84,100 + $48,700)
Less common fixed costs not traceable to the individual divisions X
Net operating income $ 12,300
Hence:
Common fixed costs not traceable to the individual divisions= $132,800 − $12,300
= $120,500
Therefore the amount of the common fixed expense not traceable to the individual divisions will be $120,500
Answer: official reserves
Explanation:
The official reserve account is simply part of capital account which has to do with securities and foreign currency that are being held by the central bank of a particular country and which are used to balance payments yearly.
It should be noted that when there's trade surplus, there'll be increase in reserves and when there is a deficit in trade, there'll be decrease in reserves.
Answer:
Direct material quantity variance= $6,300 unfavorable
Explanation:
Giving the following information:
Direct materials 2 grams $7.00 per gram
The company produced 4,600 units in January using 10,100 grams of direct material.
<u>To calculate the direct material quantity variance, we need to use the following formula:</u>
Direct material quantity variance= (standard quantity - actual quantity)*standard price
Direct material quantity variance= (2*4,600 - 10,100)*7
Direct material quantity variance= $6,300 unfavorable