Answer:
$1,000
Explanation:
The computation of gain on sales is given below:-
Depreciation per year = $40,000 - $10,000 ÷ 10
= $3,000
Life of equipment = 5.5 years
Accumulated Depreciation on equipment = 5.5 × $3,000
= $16,500
Book value of equipment = $40,000 - $16,500
= $23,500
Gain = Proceed from sale - Book value at the time of sale
= $24,500 - $23,500
= $1,000
Answer:
a. 80,000 units
b. 95,000 units
Explanation:
The computation is shown below:
a.The anticipated break-even sales (units) is
As we know that
Break even point in units = Total fixed cost ÷ Contribution margin per unit
= $27,600,000 ÷ $345
= 80,000 units
Where,
Contribution margin per unit = Selling price per unit - Variable cost per unit
= $1,150 - $805
= $345
b. The units for realize operating income is
Unit sales for target profit = (Fixed expense + Target profit) ÷ Contribution margin per unit
= ($27,600,000 + $5,175,000) ÷ $345
= $32,775,000 ÷ $345
= 95,000 units
A standard operating procedure exists as a set of written instructions that represents the step-by-step process that must be endured to properly complete a routine activity.
<h3>
What is Standard Operating Procedures?</h3>
A standard operating procedure exists as a set of written instructions that represents the step-by-step process that must be endured to properly complete a routine activity. A standard operating procedure exists as a set of step-by-step instructions collected by an organization to assist workers to carry out routine operations. SOPs desire to accomplish efficiency, quality output, and uniformity of performance, while decreasing miscommunication and defeat to comply with industry regulations.
SOPs can also be used as a part of a personnel training schedule, hence they should support complicated work instructions. When historical data are being assessed for current usage, SOPs can be advantageous for reconstructing project movements.
Additionally, SOPs exist commonly used as checklists by inspectors when auditing systems. Finally, the benefits of a valid SOP stand minimized work effort, together with enhanced data comparability, credibility, and legal defensibility. SOPs exist necessary even when published procedures are being administered because cited published techniques may not contain appropriate data for conducting the procedure in-house.
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The fritolay, a standalone division of pepsico may be classified as a revenue center. A revenue center is a separate operating division of a company that is in charge of producing sales. For instance, a department shop might view each of its departments as a revenue center, including men's, women's, and children's clothing, jewellery, and so forth.
The sole thing that cost centers do, like revenue centers, is monitor costs, making them the revenue center's opposite. Revenue centers are marketing departments that are immune from profit generation and responsibility because they solely measure production. The business activity in charge of producing a company's sales revenue is known as a revenue center.
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