Answer:
The correct answer is B.
Explanation:
Giving the following information:
James Inc.'s flexible budget for June, based upon actual output, called for the use of 10,500 pounds of materials at a standard cost of $7.40 per pound. The Production Department used 10,700 pounds of materials costing $7.10 per pound during June.
To calculate the direct materials price variance, we need to use the following formula:
Direct material price variance= (standard price - actual price)*actual quantity
Direct material price variance= (7.4 - 7.10)*10,700= $3,210 favorable
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Answer:
Check the explanation
Explanation:
Percentage-of-completion(2013 + 2014) - Completed contract(2013 + 2014) * 1 -.40
= $500,000 + $ 250,000 - $300,000 +$200,000 *0.60
=$750,000-$500,000 * 0.60
=$250,000 * 0.60
=$150,000 to record the income effect
Answer: differentiation strategy
Explanation:
The differentiation strategy refers to the marketing strategy that is designed in order to distinguish the product and services of a company from other companies.
Product differentiation helps in the development of a strong value proposition which ensures that the product is attractive to the audience. The differentiation strategy ensures that the product is unique from others and this creates a competitive advantage.
Answer:
$23 per unit
Explanation:
Given that,
Selling price = $35
sales = $35,000,
variable manufacturing costs = $8,000,
Fixed manufacturing costs = $2,000,
Variable selling and administrative costs = $4,000
Fixed selling and administrative costs = $2,000
Number of units sold:
= Sales ÷ Selling price
= $35,000 ÷ $35
= 1,000
Contribution margin:
= Sales - Variable manufacturing costs - Variable selling and administrative costs
= $35,000 - $8,000 - $4,000
= $23,000
Contribution margin per unit:
= Contribution margin ÷ Number of units
= $23,000 ÷ 1,000
= $23 per unit
