Answer:
d.$18,900
Explanation:
Gross Profit is the net of Sales value and production cost in the period for the units sold. Under absorption costing all the direct and indirect costs incurred in the production of products are included in the total production cost. As the cost is available for 100 units produced we need to calculate the cost of 90 unit and deduct this cost from the sales value to determine the gross profit and then deduct the operating expenses to calculate the operating income.
Sales (90 units) $90,000
Less: Production costs:
Direct materials ( $40,000 x 90/100 ) $36,000
Direct labor ( 20,000 x 90/100 ) $18,000
Variable factory overhead ( 2,000 x 90/100 ) $1,800
Fixed factory overhead ( 7,000 x 90/100 ) <u>$6,300</u>
Total Production cost <u>($62,100)</u>
Gross Profit $27,900
Less Operating expenses:
Variable operating expenses $8,000
Fixed operating expenses $1,000
<u>($9,000)</u>
Operating Income <u>$18,900</u>
Agribusiness, i believe is your answer
hope this helps :)
In order to make sure that audiences can correctly identify which words you are using, it is necessary to make sure you have correct Pronunciation.
Yes. Collective bargaining is negotiation of wages working conditions by an organized group of employees (often called a union). The union representatives meet with the employer/employer's representatives to negotiate terms.
Explanation:
The management of Boulders Mall made use of the media to offer an apology for what happened in the shopping center, making it clear that there was not actually an act of discrimination due to the way the man dressed in traditional Ndebele clothes dressed and clarifying that in no case At the time, man was discriminated against because of his culture or his traditions.
This was a public way of "calming" the controversies and upsets that could have been generated in many people, because we must remember that this type of action can generate rejection by the community towards the shopping center and generate great economic losses.
