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4 years ago

Human capital is

Business

1 answer:

Black_prince [1.1K]4 years ago

6 0

Answer:

B: an important determinant of wages, and it affects the production of goods and services.

Explanation:

Employees with their knowlege, skills and experience is valuable for a company and its economy; they they represent the company's asset, its human capital , which also includes other characteristics related to people instead of physical capital and machinery, such as: loyalty, intelligence, health, etc. The human capital has a direct relation with the produtivity and its consequent profits.

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Delaware Company incurred the following research and development costs during 2021: Salaries and wages for lab research $ 400,00

Temka [501]

Answer:

Total R&D Expense = 1040000 USD to be reported in 2021 income statement.

Explanation:

First of all, let me arrange this data in a quite presentable way to facilitate you.

1. Salaries and wages for lab research = 400,000 USD

2. Materials Used in R&D projects = 200,000 USD

3. Purchase of equipment = 900,000 USD

4. Fees paid to third parties for R&D projects = 320,000 USD

5. Patent filing and legal costs for a developed product = 65,000 USD

6. Salaries, wages, and supplies for R&D work performed for another company under a contract = 350,000 USD

Total Cost = 2,235,000 USD

Note: Depreciation for 2021 is 120,000 USD.

Now, we have to list out different costs included in Research and Development Expenses to be included in the income statement.

For R&D expenses, we need to look for costs that are directly related to R&D and add up those costs to calculate the R&D Expense that Delaware should report in its 2021 income statement.

Following cost components will be added together for the Research and Development Expenses:

1. Depreciation For 2021 = 120,000 USD

2. Materials Used in R&D projects = 200,000 USD

3. Fees paid to third parties for R&D projects = 320,000 USD

4. Salaries and wages for lab research = 400,000 USD

Total R&D Expense = 120,000 + 200,000 + 320,000 USD + 400,000 USD

Total R&D Expense = 1040000 USD to be reported in 2021 income statement.

7 0

3 years ago

Shannon Company segments its income statement into its North and South Divisions. The company’s overall sales, contribution marg

a_sh-v [17]

Answer:

North Division:

Sales 154,000 12.8%

Variables Cost 101,640 8.44%

Contribution Margin 52,360 4.39%

South Division:

Sales 1,050,000 87.20%

Variables Cost 630,000 52.33%

Contribution Margin 420,000 34.84%

Total Contribution 472,360 39.23%

Fixed Cost 262,500 21.18%

Net Income 209,860 17.43%

Explanation:

First we do the income statements

then we add both sales figures together:

154,000 + 1,050,000 = 1,204,000

And add the percentajeof sales for each line

4 0

4 years ago

What should a food worker use to retrieve ice from an ice machine?

Snezhnost [94]

Answer:

A food worker should use an ice scoop when retrieving ice from ice machine

Explanation:

The use of a scoop when retrieving ice from the ice machine helps to minimize the risk of ice being a source of food-borne disease. More importantly, the food worker should ensure that his or her hands are clean and only hold the ice scoop by the handle.

Both Canada and the US health guidelines, ice is classified as food. Some scientific research works have revealed that some viruses and bacteria can survive in freezing environments for a long time. Therefore, using an ice coop by a food worker ensures that ice is not contaminated.

4 0

4 years ago

Credit unions differ from retail banks because they are

alexgriva [62]

Answer:

A. Owned by their members

Explanation:

Credit unions are a type of financial institution formed by a group of people to provide financial services exclusively to their members. In credit unions, members find the main services available at banks, such as checking accounts, financial applications, credit cards, loans and financing. The main difference is that in credit unions, members are both owners and users, that is, they participate in the management and enjoy the products and services.

4 0

3 years ago

Read 2 more answers

Bagwell's net income for the year ended December 31, Year 2 was $189,000. Information from Bagwell's comparative balance sheets

mina [271]

Answer:

Cash received from the sale of its common stock during Year 2 = $145,800

Explanation:

We are given the following information;

At December 31 | Year 2 | Year 1

Common Stock, $5 par value | 504,000 | 453,600

Paid-in capital in excess of par | 952,000 | 856,600

Retained earnings | 692,000 | 585,600

We are asked to compute the cash received from the sale of its common stock during Year 2, which is calculated using,

CR_2 = CS_2 + PC_2 - CS_1 - PC_1

Where

CR_2 = Cash received from the sale of its common stock during Year 2

CS_2 = Common stock in year 2

CS_1 = Common stock in Year 1

PC_2 = Paid in capital in excess of par in year 2

PC_1 = Paid in capital in excess of par in year 1

CR_2 = 504,000 + 952,000 - 453,600 - 856,600

CR_2 = 145,800

Therefore, cash received from the sale of its common stock during Year 2 is $145,800

8 0

3 years ago