Answer:
Actual cost per unit = $2.13
Explanation:
The spending variance for equipment and supplies can be calculated as below:
Spending variance = Actual spending - Standard Spending, or:
- 9,604 = Actual spending - Standard cost per unit x Budgeted quantity
- 9,604 = Actual spending - 2.67 x 19,200
Solve the equation we get Actual spending = 41,660.
The actual cost per unit for supplies is calculated as below:
Actual cost per unit = Actual spending/Actual production unit
= 41,660/19,600 = 2.13
Answer:
$9,600
Explanation:
Annual Depreciation = Cost – Residual Value/Useful Life
Using the formula
Cost=$57,000
Residual value =$9,000
Useful life =5years
Hence:
$57,000 – $9,000/5
=$48,000/5
= $9,600
The second-year depreciation will therefore be $9,600
Answer: $135.66
Explanation:
Given that,
Revenue earned in October = $550,000
Number of customers = 300
Operating costs:
Manager's Salary = $5,500
Gym Rent = 1,800
Depreciation Expense long dash Equipment = 7,000
Office Supplies Expense = 2,300
Utilities Expense = 1,600
Trainer's Salary = 22,500
Therefore,
Unit cost per customer = 
= 
= $135.66
Answer:
The ROA (Return on Assets) and the Return on Sales are the ratios which use the de-levered net income.
Explanation:
The shareholders want to evaluate or measure the return without any effects of the interest expense. De- levered net income is required to alter the net income so that it can be added back it to the interest expense.
The ratio which using De-levered net income are the ROA that is Return on assets and the Return on Sales because it is used to measure the return.
Criteria in contracting a vendor are:
<span> Years in business Ability to constantly supply products. Ability to supply complete requirements. Flexibility to allow changes in orders or product lines. Substantial catalogue of products. Has staff that can answer questions you may have. Testimonials and references. Sustainability and financial stability. Prices. Delivery times. Terms of business. Customer service. </span>
<span>The most important factor to consider in contracting a vendor for multiple locations would be delivery times. </span><span>You need assurance that deliveries can be made where and when you want them.</span>
