Answer:
Materials:
price 800U
quantity 510 F
Labor:
rate 1,860 F
efficiency 1,740 U
Explanation:
DIRECT MATERIALS VARIANCES
std cost $5.10
actual cost $5.30
quantity 4,000
price variance $(800.00)
std quantity 4000.00
actual quantity 3900.00
std cost $5.10
quantity variance $510.00
DIRECT LABOR VARIANCES
std rate $8.70
actual rate $8.40
actual hours 6,200
rate variance $1,860.00
std hours 6000.00
actual hours 6200.00
std rate $8.70
efficiency variance $(1,740.00)
Answer is 67.
As, 6+ 7
= 13
Also, when 67 is interchanged(76), the original no. is increased by 9.
Answer:
When we physically encounter a three-dimensional form, the tactile sensation we experience is its <u>ACTUAL TEXTURE</u>. Two-dimensional images, however, have <u>IMPLIED TEXTURE</u>, which means the artist creates an effect that reminds us of our tactile memory of a real-life surface. Artists who wish to contradict our previous tactile experiences employ <u>SUBVERSIVE TEXTURE</u> in order to make us reconsider our preconceptions about the world around us.
Explanation:
Actual texture is combination of how an artwork looks and how it actually feels when someone touches it. Even paintings have texture and different artists use different painting techniques to create that texture.
Implied or simulated texture means that the artist is creating a visual effect of texture.
When artists use subversive textures, they are inventing textures by adding alternate materials.
Answer:
a. Failure to pay penalty = 400
b. Failure to file penalty = $4,000
Explanation:
The monthly rate for failure to pay penalty is 0.5% while the failure to file penalty.
Since it is assumed that there are 30 days in a month, the 35 days after the due date of the return without obtaining an extension from the IRS is will be counted as 2 months regardless of the fact that the second month is just 5 files when she filed.
Therefore, we have:
a. Failure to pay penalty = $40,000 * 0.5% * 2 = 400
b. Failure to file penalty = ($40,000 * 5% * 2) = $4,000
c. Total penalties = (Failure to file penalty - failure to pay penalty for the same period) + Failure to pay penalty = ($4,000 - $400) + $400 = $4,000.
Therefore, the total penalty Isabella will pay is $4,000.
Answer:
it will be a net loss of 560,000
It is better to produce at a loss of 60,000 than a loss of 620,000
That's because, the Division cover a good portion of their allocate fixed cost.
Explanation:
The fixed expense are allocate cost. Are unavoidable cost It will remain even if the division is dropped.
The sales and variable cost will be zero.
![\left[\begin{array}{cccc}&Continued&Discontinued&Differential\\Sales&1,200,000&0&-1,200,000\\Variable&-640,000&0&640,000\\Allocate cost&-620,000&-620,000&0\\Result&-60,000&-620,000&-560,000\\\end{array}\right]](https://tex.z-dn.net/?f=%5Cleft%5B%5Cbegin%7Barray%7D%7Bcccc%7D%26Continued%26Discontinued%26Differential%5C%5CSales%261%2C200%2C000%260%26-1%2C200%2C000%5C%5CVariable%26-640%2C000%260%26640%2C000%5C%5CAllocate%20cost%26-620%2C000%26-620%2C000%260%5C%5CResult%26-60%2C000%26-620%2C000%26-560%2C000%5C%5C%5Cend%7Barray%7D%5Cright%5D)
After posting the values, we calculate the differential income.
In this case it will be a loss for 560,000
