Answer:
a. Compute cost of goods sold for January
$296,000
b. What is the value of work-in-process inventory on January 31?
$ 27,200
Explanation:
Total Cost Unit Sold
$221,200 $165,000 Materials
$22,000 -$17,000 Labor
$80,000 - Manufacturing overhead
$323,200 $148,000
- a. Compute cost of goods sold for January
Equivalent completed units in ending work-in-process inventory 17.000 x 80% = $13,600
Equivalent units produced 148.000 + 13.600 = 161.600 Units
Per equivalent unit $323,200 / 161.600 = $2,00
Cost of Goods Sold 148.000 / 2,00 = $296,000
- b. What is the value of work-in-process inventory on January 31?
Equivalent completed units in ending work-in-process inventory
13.600 x $2,00 = $27,200
Or it's possible to do it
$323,200 - $296,000 = $ 27.200
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Answer: D. an understatement of expenses and an overstatement of owners' equity
Explanation:
If a purchase of merchandise was not recorded, it would mean that Purchases being <u>an expense</u> that contributes to the Cost of Goods sold would be understated.
This understatement would mean that the the Net income is overstated because the purchase expenses were never deducted from it. Net Income is part of owners' equity so if it is overstated, so is owners' equity .
Answer:
The answer to this question is a= µ=60/12=5 students/min
Explanation:
Solution
Given that:
λ=4 students / min
The Waiting time in Queue= λ /µ(µ- λ )==4/(5*(5-4))=0.8 min
The Number of students in the line L(q)= λ *W(q)= 4*.8= 3.2 students
TheNumber of students in the system L(q)= λ /(µ- λ )=4/(5-40=4 students
Then,
The Probability of system to be empty= P0= 1-P= 1-0.8= 0.2
Now,
If the management decides to add one more cashier with the same efficiency then we have
µ= 6 sec/student= 10 students/min.
so,
P= λ /µ =4/10=0.4
Now,
The probability that cafeteria is empty= P0= 1-0.4= 0.6
If we look at the above system traits, it is clear that the line is not empty and the students have to standby for 0.8 in the queue waiting to place their order and have it, also on an average there are 3.2 students in the queue and in the entry cafeteria there are 4 students who are waiting to be served.
If the management decides to hire one more cashier with the same work rate or ability, then the probability of the cafeteria being free moves higher from 0.2 to 0.6 so it suggests that the management must hire one additional cashier.
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