Answer:
E) Only Machine B is acceptable
Explanation:
The computation is shown below;
<u>For Machine A </u>
<u>Year Cash Flow PV Factor PV of Cash Flow </u>
0 -$9,000 1 -$9,000
1 $5,000 0.8696 $4,348
2 $4,000 0.761 $3,044
3 $2,000 0.6575 $1,315
NPV -$293
<u>Machine B </u>
<u>Year Cash Flow PV Factor PV of Cash Flow </u>
0 -$9000 1 -$9,000
1 $1,000 0.8696 $869.6
2 $2,000 0.761 $1,522
3 $11,000 0.6575 $7,232.5
NPV $624.1
As we can see that from the above calculations that the npv for machine A is in negative so the same should not be accepted but for machine the npv is in positive so the same should be accepted
Answer:
Material Price Variance = $2,500 Unfavorable
Explanation:
Standard fabric for each cap = 2.00 yard
Standard price per yard = $2.00 per yard
Actual price per yard = $2.10
Actual Quantity = 25,000 yards
Materials price variance = (Standard price - Actual Price)
Actual Quantity
= ($2.00 - $2.10)
25,000 = - $0.10
25,000
= - $2,500
Since it is negative in value it is Unfavorable
Answer: $2,000 favorable
Explanation:
Total variable overhead variance = Budgeted variable overhead - Actual total variable overhead
Budgeted variable overhead = Budgeted machine hours allowed for actual output * Budgeted variable overhead rate per machine hour
= 30,000 * 2.50
= $75,000
Total variable overhead variance = 75,000 - 73,000
= $2,000 favorable
Favorable because the actual amount was less than the budgeted one.
Answer:
Collectivism
Explanation:
In China is found a highly collectivist culture where individual members of the society act in the interest of the groups and not to satisfy their own personal interests. The unity established by this culture helps them collaborate effectively in large –scale projects and contribute their best towards attaining a better outcome.
The collectivism practiced in china is different from what is seen in most western parts of the world where individuals, rather than groups, are at the center of activities.
Love it or hate it, keeping a balanced budget is one of the most crucial aspects of running a daycare. No matter how excellent the service you offer is, your company will not be able to exist if you do not make more money than you spend.
You can understand exactly where your money is going and identify ways to be more efficient with careful planning and maintaining an eye on your finances. Having a system that you can use and that shows information in a way you can easily comprehend is crucial. The majority of the money you make as a child care provider comes from the parents of the children who are enrolled in your program.
To learn More about daycare from the given link.
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