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3 years ago

Unified Modeling Language (UML) Class diagrams describe the logical structure of a database system. True or False True False

Business

1 answer:

Mashcka [7]3 years ago

8 0

Answer:

True

Explanation:

The work of software developers is quite tough and confusing that is why the system of language was created to help them in their work. The system of language is known as a unified modelling language, it uses various diagrams to help them in solving various complex problems. This language provides a standard way to visualise the concepts that is why it is a logical structure of a database system.

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Eastern Products, Inc. has an attractive package of fringe benefits that costs the company $4 for each hour of employee time (ei

hammer [34]

Answer:

$192 will be allocated to the direct labor cost while $8 will be allocated to manufacturing overhead.

Explanation:

Costs relating to idle time are part of the fringe benefits that are related to direct labor and they are parts of the benefits given to workers.

Idle time is the number of time in which workers are idle during the normal working hours or day. Some of the causes of idle time include defective materials, power outage, faulty machine, shortage of raw materials, and among others.

In cost accounting, idle time costs are not included in the direct labor costs but are considered as indirect labor costs. Idle time costs are therefore included in manufacturing overhead cost.

From the question,

Direct labor cost = (Number of hours worked by Robert – Idle hours) × hourly rate

Direct labor cost = (50 - 2) × $4

= 48 × $4

= $192

Idle time cost = Idle time × hourly rate

= 2 × $4

= $8

Total cost = Direct labor cost + Idle time cost

= $192 + $8

= $200

Since idle time cost is considered as indirect labor cost and to be included in manufacturing overhead cost, $192 will be allocated to the direct labor cost while $8 will be allocated to manufacturing overhead.

All the best.

4 0

4 years ago

How does leadership lead to poor service delivery

STatiana [176]

The inadequacy of leadership and management skills negatively affects the acceleration of service delivery. Leadership plays a significant role in service delivery and the lack of its effectiveness may hamper the ultimate expected accelerated outcomes.

3 0

2 years ago

Which of the following is an advantage to using cash?

amm1812

C: If stolen, the thief/thieves cant get personal information from it, after all its just a dollar bill. D could also work, because its hard to get in debt using cash unless you borrow cash for someone.

3 0

3 years ago

Read 2 more answers

Cullumber Water Co. is a leading producer of greenhouse irrigation systems. Currently, the company manufactures the timer unit u

Reika [66]

Answer:

If Cullumber accepts the offer, the current timer unit supervisory and clerical staff will be laid off.

If Cullumber accepts the offer its net profits will decrease by ($309,928)

If Cullumber accepts the offer, and uses the freed-up manufacturing facilities to manufacture a new line of growing lights.

Cullumber's net profits will decrease by ($30,778)

Explanation:

annual production of 40,780 timers

Direct materials $12

Direct labor $7

Variable manufacturing overhead $3

Direct fixed manufacturing overhead $8 (30% supervisory and clerical salaries, 70% equipment depreciation)

Allocated fixed manufacturing overhead $8

total cost per unit = $38 per unit x 40,780 = $1,549,640

40,780 timers have been offered at $32 per timer = $1,304,960

scenario 1: Cullumber accepts the offer and lays off personnel:

Keep producing Purchase Differential

clocks clocks amount

Production costs $995,032 $995,032

(unavoidable fixed

costs not included)

Purchase costs $1,304,960 ($1,304,960)

total costs $995,032 $1,304,960 ($309,928)

If Cullumber accepts the offer its net profits will decrease by $309,928

relevant costs / revenues related to accepting the offer:

93,050

scenario 1: Cullumber accepts the offer and uses the freed-up manufacturing facilities to manufacture a new line of growing lights.

Keep producing Purchase Differential

clocks clocks amount

Production costs $995,032 $995,032

(unavoidable fixed

costs not included)

Purchase costs $1,304,960 ($1,304,960)

Revenue from ($279,150) $279,150

production of lights

(contribution margin

x 93,050 units)

total costs $995,032 $1,025,810 ($30,778)

5 0

3 years ago

All else being equal, which is true about a firm with high operating leverage relative to a firm with low operating leverage? Se

Andre45 [30]

Answer:

A. A higher percentage of the high operating leverage firm's costs are fixed.

Explanation:

Let's first focus on what is operating leverage:

It represents the degree on which an increase in sales revenue, will also increase the operating income of the company

So Being Contribution Margin the amount generate for sales, dividing that for the profit, we got the relationship between sales and income.

$\frac{ContributionMargin}{Profit} = $Operating Leverage\\$

We can expand those like this

$\frac{Q * CM} {Q * CM - Fixed Cost} = $Operating Leverage\\$

Where Q is the uantity of units sold

and CM is the contribution margin per unit.

Resuming: relationship between sales and operating income

That definition cuts "C" and "D" because they talk about debt, this measurement doesn't involve debt.

Now let's check "A"

It state that higher fixed cost amkes the leverage go higher, let's see if that is true:

$\frac{Q * CM} {Q * CM - Fixed Cost} = $Operating Leverage\\$

Fixed Cost is subtracting in the divisor, so higher fixed cost makes the divisor lower.

When this happens, the result of the division is higher.

$\lim_{n \to 0} \frac{a}{n}= \infty$

So this example is true

<u>As an example:</u>

If you have 100 CM and 80 Fixed cost then

$\frac{100}{100-80}= 100/20 = 5\\$

IF you have 100 CM and 50 Fixed cost then

$\frac{100}{100-50}= 100/50 = 2\\$

5 0

4 years ago