Answer:
$289,000
Explanation:
Predetermined overhead rate (Fixed) = Budgeted Fixed overhead cost / Budgeted hours
Predetermined overhead rate (Fixed) = 300,000/60,000
Predetermined overhead rate (Fixed) = $5 per hours
Applied Fixed overhead = Standard hours allowed × Predetermined overhead rate(fixed)
Applied Fixed overhead = 57,800 * $5 per hours
Applied Fixed overhead = $289,000
So, the fixed overhead applied to production during the period is $289,000
 
        
             
        
        
        
Answer:
$43,745
Explanation:
Calculation for what the Capital account reported on the Statement of Owner's Equity at the end of the month would be
Using this formula 
Ending Capital Balance = Cash (1)+ Photography equipment (2) +Cash for services provided (4)+Services to customers on account (6)- Monthly rent(7)- Utility (9)
Let plug in the formula 
Ending Capital Balance = $13,800 + $23,000 + $6,000 + $3,050 - $1,800 - $305 
Ending Capital Balance= $43,745
Therefore the balance in the Capital account reported on the Statement of Owner's Equity at the end of the month would be: $43,745
 
        
             
        
        
        
 FIFO will result in higher pretax income and EPS.
FIFO ("first in, first out") is based on these production costs, assuming that the oldest products in a company's inventory are sold first. The LIFO (last in, first out) method assumes that the newest product in the company's inventory was sold first, and uses that cost instead.
FIFO (First In, First Out) Inventory Management evaluates inventory to reduce the likelihood of business losses when products are phased out or discontinued. LIFO (last in, first out) inventory management is suitable for non-perishable goods and uses the current price to calculate the cost of goods sold.
Learn more about FIFO at
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The type of performance appraisal that judges specific, observable aspects of performance like being on time for work is a  behavioral  appraisal.
<h3>What is 
behavioral  appraisal ?</h3>
Behavioral appraisal  is usually focus on specific actions that are related to the job it usually define desired parameters of the action s in the job .
In this case, The type of performance appraisal that judges specific, observable aspects of performance like being on time for work is a  behavioral  appraisal.
Learn more about  behavioral  appraisal on:
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Answer:
Credit to Prepaid insurance for $400 and Debit to Insurance expense for $400 
Explanation:
The journal entry is given below:
Insurance expense ($4800 × 1 ÷ 12)	$400  
        Prepaid Insurance  $400
(To record insurance expense)
Here the insurance expense is debited as it increased the expense and credited the prepaid insurance as it decreased the assets