Answer:
e. A differential benefit
Explanation:
Differential benefits are the unique features, properties or characteristics a product possesses that made it stand out in the market place from other like products produced by competitors. This is very important for businesses operating in an industry with high completion. Ability to compel or attract customers to be loyal to your brand by making them see reasons why they should as expressed in the uniqueness of your product is very important for success.
The makers of UAV drones have good reason to sell their drone models to buyers in the Asia- Pacific at lower average website prices than the average website prices charged to buyers in the Europe-Africa region because they incur higher import duties on shipments of UAV drones to buyers in Europe-Africa than they do on each drone shipped to buyers in the Asia-Pacific region.
The costs of shipping UAV drones from Taiwan to buyers in the Asia-Pacific are $50 higher than the costs of shipping UAV drones from Taiwan to Europe-Africa.
The production/assembly costs per drone that drone-makers incur on all UAV drones shipped to the Asia-Pacific region are many dollars higher than production/assembly costs per drone shipped to buyers in the Europe-Africa region.
The administrative costs per UAV drone sold that companies incur on sales to buyers in the Asia- Pacific region are about $10 higher than those incurred on sales to buyers in the Europe- Africa region.
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Answer:
a.) Raw material 210000
Account payable 210000
(Purchase material on account)
b.) 1.Work in process 151200
Raw material 151200
(material used)
2.Overhead 37800
Raw material 37800
(Record indirect material )
c.)1. Work in process 49000
Factory payroll 49000
(Record direct labor)
2. Overhead 20000
Factory payroll 20000
(Record indirect labor)
d.) Overhead 106000
Accumulated depreciation 106000
(record depreciation)
e.) Overhead 130000
Account Payable 130000
f.) work in process (8*76400) 611200
Overhead 611200
g.) Finished goods 511000
Work in process 511000
( record completion of goods from wip to finished goods)
h.)Account receivable 605680
Sales 6056800
(record sales on account)
Explanation:
f.Overhead applied to a particular job= Predetermined rate* job hours allocated
h. copmlete job were shipped to customer at 34% above cost =(452000*34%)=452000+153680=605680.