Answer:
E) $250,000
Explanation:
As for the provided information, we know that the External Failure Cost is defined as the cost of meeting the failure in products after sales.
Warranty cost in form of warranty claims = $250,000
Note :
Cost to dispose the rejected products are the cost incurred before sales thus, not part of external failure.
Training is done prior to sales, thus, not an external failure cost.
Recall cost is also not an external failure cost.
Production losses again are incurred before sales.
Defective products are found at inspection stage before sales.
Inspection in between the process of production, thus before sales.
Correct option is:
E) $250,000
Answer:
$382,000
Explanation:
Calculation to Determine the pension asset/liability at December 31, 2017
Using this formula
Pension asset/liability =Projected benefit obligation - Plan assets
Let plug in the formula
Pension asset/liability=$819,000 - $437,000
Pension asset/liability=$382,000
Therefore the Pension asset/liability at December 31, 2017 will be $382,000
Answer:
E) A and B only.
- A. Identifying the qualifying expenditures that lead to the creation of the intellectual property.
- B. Deciding how broadly or narrowly to define the concept of intellectual property.
Explanation:
The problem with valuating intellectual property is not what the intellectual property is worth once it is completed (e.g. patent), the real challenge is to properly identify the costs of developing the intellectual property. Research and development costs are usually reported as expenses for this same reason.
Another problem is to really define what can be considered intellectual property and specially what intellectual property should be assigned value. A trademark is an intellectual property, but most trademarks are really worthless, but some like Apple or Coca Cola are worth millions.
Answer: False
Explanation: The expenses appear directly in the income statement and indirectly in the balance sheet.
It is useful to always read both the income statement and the balance sheet of a company, so that the full effect of an expense can be seen.
In order to determine whether to major in economics, a rational individual compares the <u>marginal benefit </u><u>and</u><u> marginal cost.</u>
<u></u>
Marginal benefit is the maximum amount a consumer is willing to pay for additional goods or services. Consumer satisfaction tends to decline as consumption increases. Marginal cost is the change in cost when additional units of a good or service are produced.
Marginal utility and marginal cost are related in many ways in manufacturing and production, investment, and consumption. Marginal cost (MC) is the cost of the last unit produced or consumed, and marginal utility is the utility gained from that last unit.
Marginal benefit is the increase in total utility due to a unit change in the output of a good. Marginal cost is the increase in total cost caused by a one-unit change in the output of a good.
Learn more about the marginal benefit and marginal cost
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