Answer:
$75,000
Explanation:
Calculation for the annual dividend on the preferred stock
Using this formula
Annual Dividend= Number of shares × Par value × Dividend %
Let plug in the formula
Annual Dividend= 10,000 shares × $125 × 6%
Annual Dividend= $75,000
Therefore the annual dividend on the preferred stock will be $75,000
The purposes of managerial accounting are to provide useful information to aid in "calculating the costs of a company's goods and services, planning for future activities, and comparing actual to planned results."
<h3>What is managerial accounting?</h3>
Managerial accounting is the method of identifying, assessing, analyzing, analyzing, and communicating financial data to executives in order to help them achieve the goals of their organization.
Some key points regarding the managerial accounting are-
- Managerial accounting differentiates from financial accounting in that its intended purpose is to assist users within the organization in making well-informed strategic decisions.
- Unlike financial accounting, managerial accounting techniques are not governed by accounting standards.
- The demonstration of managerial accounting information can be tailored to the needs of the end user.
- Managerial accounting includes many aspects of accounting, such as product costing, financial planning, forecasting, and financial analysis.
- Financial accounting, on the other hand, generates and disseminates formal financial statements for mass consumption that adhere to current accounting standards.
To know more about the managerial accounting, here
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Answer:
Total direct labor variance= $960 favorable
Explanation:
Giving the following information:
We will separate the direct labor cost variance in rate and quantity variance. <u>To calculate the direct labor rate and quantity variance, we need to use the following formulas:</u>
Direct labor time (efficiency) variance= (Standard Quantity - Actual Quantity)*standard rate
Direct labor time (efficiency) variance= (30*6 - 130)*14
Direct labor time (efficiency) variance= $700 favorable
Direct labor rate variance= (Standard Rate - Actual Rate)*Actual Quantity
Direct labor rate variance= (14 - 12)*130
Direct labor rate variance= $260 favorable
Actual rate= 1,560/130= $12
Total direct labor variance= 700 + 260
Total direct labor variance= $960 favorable
Explanation:
It is a challenging situation to communicate to your boss that you are leaving work, so it is important to <u>maintain a professional and polite posture</u>, keeping a calm and grounded approach to the reasons why you will leave your position in the company, ideally to maintain communication positive or neutral, but never negative, regardless of why you want to leave.
Depending on how you communicate, you will create a network for future job searches.
Answer:
D) Increase in the market wage rate for pastry chefs.
Explanation:
A decreased demand may be caused by an increased wage rate of pastry chefs. Since a bakery may hire this expensive labor and produce pastries, this will result in increased cost for the bakery, this will be passed on to the consumers in turn for increased prices. Consumers will buy less of it and thus demand for pastries will fall requiring bakeries to hire less chefs.
Hope that helps.
