Answer:
Operation processes transform input into output in different ways, among them volume, variety and variation dimensions.
A canned fruit factory follows a volume dimension in the operation process. There is a high demand for canned fruits making it a high demand process whose high volume can be automated or standardized. This systemization leads to a lower cost base.
A hair salon uses a variety dimension in operation processes. Variety relates to a variety of goods or services being sold to customers. This increases sales and profit potential as opposed to offering one or two products. Hair salons have a lot of beauty and hair style offers.
Answer:
(A) Half-year and (D) Half-year
Explanation:
MACRS stands for Modified Accelerated Cost Recovery System and is the most commonly-used tax depreciation method .Without getting into too much detail, MACRS is accelerated depreciation that allows for a larger deduction while the asset is still new. By comparison, straight-line depreciation gives you the same deduction year after year over the asset's useful life. MACRS cannot be used for intangible property, nor can it be used to depreciate. MACRS convention determines the number of months for which you can claim depreciation during a partial year, either when you first placed the asset in service or when you disposed of it. The mid-month convention only applies to residential rental property, nonresidential real property, and railroad grading or tunnel bore. It simply means that you get a half month's worth of depreciation no matter when that asset was placed into (or taken from) service during that month, whether that was at the beginning, middle, or end of the month. The half-year convention works the same way but instead of the month it goes by the year. In other words, you'll get 6 months' depreciation if the asset was placed into service or disposed of during the year, no matter if it was in January or December.
Answer:
0.28 %
Explanation:
Property A:
Percentage change in prices= (New price – old price)/Old price
= (375000 – 350000)/350000
=.0714= 7.14%
Monthly percentage= 7.14/24= .2975%
Property B:
Percentage change in prices= (New price – old price)/Old price
= (340000 – 325000)/325000
= .0461= 4.61%
Monthly percentage= 4.61/18= .256%
As they have equal weightage= (.256 + .2975)/ 2
= .2767= .28%
Answer:
$293.5 per service
Explanation:
Unit cost is calculated by determining the total cost of the service and dividing numbers of time services been provided.
Total Cost of Service = Operating cost + non- operating cost = $8,000 + $5,500 = $13,500
Number of clients =46 clients
Cost per unit = Total Cost / Number of clients = $13,500 / 46 = $293.5 per client
Unit cost per service is $293.5 per service
Answer:
Foster Inc.'s assets will decrease by a net amount of $30,000.
The Company's liabilities will increase by $30,000.
Explanation:
The price of the assert is $5,000 + $30,000 = $35,000
this means that the company's fixed assets will increase by $35,000, but since cash is decreasing by $5,000, the net change will be only $30,000
the amount of the loan = $30,000
this means that the company's liabilities will increase by $30,000