Answer:
B. $2,000
Explanation:
Given;
Total cost of ending inventory = $9,000
Total number of units = 600
Over heads cost = $3,000 and the overhead rate is 75% of direct labor
Let direct labour cost be y
75% × y = 3000
3y/4 = 3000
y = 4 × 3000/3
y = $4,000
Total Inventory cost = direct material cost + direct labour cost + overheads
9000 = direct material cost + 4000 + 3000
direct material cost = 9000 - 7000
= $2,000
Answer:
$2,000 favorable
Explanation:
The computation is shown below:
= Actual overhead cost - budgeted flexible costs
where,
Actual overhead cost = $250,000
And, the budgeted flexible cost would be
= Number of units produced × variable cost per unit + fixed cost
= 9,000 units × $8 + $180,000
= $72,000 + $180,000
= $252,000
The variable cost per unit would be
= $64,000 ÷ 8,000 units
= $8
So, the difference would be
= $250,000 - $252,000
= $2,000 favorable
Answer:
While estimating standard time of doing a job, some extra allowances are provided on the basis of nature of work. In this connection, different factors, like monotony, light, awkwardness, muscular force required etc. are taken into consideration. Calculation of this allowance is shown below:
- Personal allowance is a basic allowance. It has been allowed for all jobs. It is fixed at 5%
- Basic Fatigue allowance of 4% is also common. It is allowed in all jobs.
- Standing: 0% allowance is required for standing in a slightly awkward position and further it will increase on the basis of awkwardness.
- Lifting: Any work requiring muscular or force energy will be provided lifting allowance. It will vary on the basis of weight lifted. Here 25 lbs. weight has been lifted. Hence, 4% lifting allowance has been provided.
- Bad light: It is available only when light is well below the recommended level. Here light is slightly below the recommended level. Hence, 0% allowance is required for in light that is slightly below recommended standards.
- Noise level: A continuous noise is common in production activities. For intermittent loud noises occurring a 2% allowance is provided.
- Monotony: As the monotony for the element is low for this work. No extra allowance is required. 0% is required for low monotony.
Answer:
Correct option is 5.
<u>Developing new competencies</u>
Explanation:
With respect to the worldwide endeavors, the dispersed focuses, as referenced in the inquiry just as the prerequisite of building the gentler aptitudes as far as the administration and social perspectives, make the upside of worldwide extension best spoke to by the case of growing new abilities that are specific to such host nations. Rest of the alternatives become second rate hence when contrasted with creating of new capabilities to get by in the host nations.
