Answer:
a. multiplies the activity-based overhead rates per cost driver by the number of cost drivers expected to be used per product.
Explanation:
Costing is the measurement of the cost of production of goods and services by assessing the fixed costs and variable costs associated with each step of production.
Generally, an activity-based costing uses multiple cost pools such as manufacturing cost or customer services and multiple cost drivers such as direct labor hours worked, number of changes used in engineering department, etc.
Cost pool is simply the amount of money spent by a firm on a particular activity.
Hence, to assign overhead costs to each product, the company multiplies the activity-based overhead rates per cost driver by the number of cost drivers expected to be used per product.
In activity-based costing, the activity rate for an activity cost pool is calculated by using the following formula;
Activity rate = total overhead cost/activity for the activity cost pool.
Answer:
<u>Generally accepted accounting principles</u>
Explanation:
Generally accepted accounting principles abbreviated as GAAPs , refer to set of accounting rules and principles to ensure clarity, consistency of reported information and to enhance reliability and comparability of accounting information.
GAAPs were prescribed by Financial Accounting Standard Board (FASB) of the United States. The accountants of public companies in United States are supposed to abide by GAAP principles while compiling accounts and preparing financial statements.
Thus, GAAPs lay emphasis upon presenting financial information which is relevant to the shareholders, which is true and can be relied upon , which is consistent and which can be compared to deduce past trends and for forming opinions and arriving at conclusions.
Answer:
The correct answer is letter "D": intentional infliction of emotional distress.
Explanation:
Intentional infliction of emotional distress or IIED is a common law applied when an individual causes emotional distress to another person intentionally by behaving inappropriately. Intentional infliction of emotional distress is usually accompanied by physical injuries.
Answer:
substantive.
Explanation:
Substantive decisions in a company are those that will directly influence organizational results.
In centralized organizations, decision-making processes are essentially taken at the top of the hierarchy, it is only the leader who makes important company decisions.
In a decentralized organization, however, there is greater flexibility, which consists of integrating the decision-making process at all hierarchical levels, as it is believed that there is a reduction in the response time of the decision, greater understanding of the problem by employees who are experiencing it and motivate them and increase their job satisfaction.
The net income of the company is $193,000
What is the net of the company?
The net income of the company is the total consulting revenue minus the salaries expense, interest expense, and rent expense, in other words, revenue minus total costs of running the company
net income=consulting revenue-rent expense-interest expense-salaries expense
consulting revenue=412,000
rent expense=23,000
interest expense=13,000
salaries expense=183,000
net income=412,000-23,000-13,000-183,000
net income=$193,000
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