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:
The answer is economies of scale .
Explanation:
Government license, patents and public franchise are all forms of legal barriers that prevents new entrants from copying, imitating or entering the market. However, economies of scales are a economic barrier that arises due to the scale of operations of a firm and is not a legal barrier.
Answer:
0.2925
Explanation:
Total variance = Systematic variance + Residual variance
= (β^2)Var(rM) + Var(e)
Where beta β= 1.80 and
residual standard deviation σ(e) = 0.35,
variance = (1.80^2)×0.25^2 + 0.3^2= .
=3.24 × 0.0625 + 0.09
= 0.2925
Some of the key environmental variables are market fluctuations, changes in government policy, inflation, and technology and economical factors. The impact of these changes on the HRM function may either be positive or negative depending on the type of changes.
The HRM function cannot perform its duty in a vacuum. There are a number of environmental factors that affect HRM. The factors that are of primary importance that affect working are economic conditions, labor markets, laws and regulations, and labor unions. Other factors may be the political changes and the environmental changes that take place.
The environmental variables can be broadly divided into technological, cultural, political, social, and legal factors. While these external factors' influences are often outside the HRM's control the HRM is required to address their effect on the organization and its goals. Some of the other factors can be ethical and global factors.
Learn more about key environmental variables here:
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Answer:
D) $165,000
Explanation:
Partner Capital Balance Income Share
Nunes $250,000 20%
Orta $180,000 30%
Paulo $150,000 50%
Totals $580,000 100%
Orta's balance - capital balance = $180,000 - $159,000 = $21,000 which will increase the partnership's total capital balance
partnership's capital balance = $421,000
the extra $21,000 will be divided according to each remaining partner's income distribution:
- Paulo = (50%/70%) x $21,000 = $15,000
- Nunes = (20%/70%) x $21,000 = $6,000
Paulo's capital balance = $150,000 + $15,000 = $165,000
