Answer:
A. Enterprise
Explanation:
Based on the scenario being described it can be said that in this situation Kenn City should use an enterprise fund to report the activities of the landfill. This is government fund that sells goods and services to the public for a fee. Therefore since the costs for operating the landfill are to be recovered with charges to customers then this would be the fund to report to.
Companies with a high degree of operating leverage (DOL) tend to have a higher percentage of fixed costs, which remain largely constant regardless of production volume, whereas companies with a low degree of operating leverage tend to have cost structures with a higher proportion of variable costs that are closely related to production volume.
A cost-accounting method called operating leverage assesses how much a company or project can raise operating income by raising revenue. Businesses with high operating leverage generate revenues with low variable costs and large gross margins. Operating leverage is used to calculate a company's break-even point, which also helps identify the appropriate selling prices to pay all costs and turn a profit. Businesses with substantial operational leverage must pay a higher monthly amount of fixed costs regardless of whether they sell any units of product. The potential risk from forecasting risk, where a relatively modest inaccuracy in sales forecasting can be compounded into huge errors in cash flow predictions, increases with the level of operating leverage.
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Answer:
$73,000
Explanation:
The computation of the direct material cost is shown below:
As we know that
Direct material cost is
= Opening balance of raw material + purchase made - ending balance of raw material
= $37,000 + $71,000 - $35,000
= $73,000
We simply applied the above formula
Hence, the correct option is third i.e. $73,000
Answer:
1. Concept/Idea generation
2. Commercialization
Explanation:
The whole concept of idea generation is basically hinged on identifying and/or spotting a particular problem. The task here is how an apt individual will suggest solutions to the identified problem, while having in mind that people will pay for such. Thus, to be effective at this, individual must operate at an impressive level of product solving skills activities. Problem solving involves combination of critical thinking and evaluation tools and could take considerable timing and resources where necessary.
Commercialization is the procedure an entity undertake to market and/or sell a product to earn a price and ultimately profit. This represents the final phase of a development process. It also involves the combination of critical tools to ensure a successful outing. Various marketing mix /strategies could be adopted here. A critical appraisal could also be noted in a bid to detail the whole performance of the product in subsequent undertakings.
His checking account will cost $96 each year.
Calculation: First off, we find out how much he spends in a year regardless, so $3 x 12 = $36 each year. Next, we find out how much he is charged based on his withdraws and checks by adding his monthly checks to his monthly ATM withdrawals to get $13. Then we subtract $13 by $8 to get $5 because he has to pay $1 per transaction after 8 free transactions each month. Now that we have his additional monthly spending, we multiply the additional $5 by 12 to get $60 per year. Finally, we add the yearly base fee of $36 to the additional yearly fee of $60 to get: $96 each year.
