Answer:
efficiency variance
Explanation:
When standard direct labor hours differ from actual direct labor hours used, the company experienced an "efficiency varaiance". It can be used in order to analyze how effective an operation is in relation to labor, materials, machine time and other production factors.
Efficiency variance is actually the difference which exists between the theoretical amount of inputs which are needed to produce an output and the actual number of inputs which are required to manufacture the unit of output.
Answer:
$128,900
Explanation:
Cost of goods sold calculation
Opening Finished goods inventory $32,400
Add cost of goods manufactured $122,900
Less Closing Finished goods inventory ($26,400)
Cost of goods sold $128,900
therefore,
The cost of goods sold for the year is $128,900.
<span>According to Ogburn, inventions can include both material technological artifacts which change what sorts of things that can be done and the sets of customs, rules, and conventions that allow those material inventions to be of use to members of society. For example, there were various material technological inventions which made the automobile possible (the internal combustion engine, vulcanized rubber, the universal joint), but in order for the automobile to become integrated into society a number of non-material inventions were also necessary such as road networks, agreed upon rules of the road, licensing regimes, and so on.</span>
Answer:
d.No effect on the expenses of the current period.
Explanation:
In the case when the credit balance of the allowance for doubtful debt more than the bad debt amount i.e. written off
So the entry for writing off against the allowance would result in no effect on the expense for the present period
As the bad debt expense is debited and the allowance for doubtful debt would be credited therefore the option d is correct
A collection of elements, such as a linked list, is produced one element at a time by an object known as an iterator.
<h3 /><h3>What is an iterator?</h3>
Java's collection framework uses iterators to fetch elements one at a time. It is a universal iterator since any collection object can use it. We can do both read and remove actions with the help of an iterator. It is an enhanced version of enumeration that now can remove an element. Every time we want to enumerate elements in any collection framework defined interfaces, such as Set, List, Queue, Deque, and any implemented classes of Map interface, we must use an iterator. The only cursor offered across the board by the collection framework is the iterator. Calling the iterator() function on the collection interface will provide an iterator object.
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