Answer: $86,112
Explanation:
The MACRS depreciation rate for recovery period of 5 years is attached to the table below.
In the first year, there was a depreciation of;
= 299,000 * 20%
= $59,800
In the second year;
= 299,000 * 32%
= $95,680
In the third year;
= 299,000 * 19.20%
= $57,408
The Accumulated Depreciation in Year 3;
= 59,800 + 95,680 + 57,408
= $212,888
Book Value in third year;
= 299,000 - 212,888
= $86,112
The fact that the job recruiter asked Jennifer, who applied for a job, to make five different types of beverages and wait tables for an hour means that the recruiter conducted a work sample test. The work sample test is a method for personnel selection that <span>involve a sample of the work that you will be expected to do.In this case: making different types of beverages is work of a waitress.</span>
The actions of Jess are consistent with the expectancy theory
<h3>What is Expectancy Theory?</h3>
This refers to the motivation of an employee and how it affects how he wants to receive a reward.
Hence, we can see that based on the fact that Jess has many friends and wants to advance her career, she faces some challenges and becomes frustrated which shows that the actions of Jess are consistent with the expectancy theory
Read more about expectancy theory here:
brainly.com/question/13891821
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Answer:
Equivalent units of Material = 21000
Equivalent units of Labor = 21750
Explanation:
Under the FIFO method, inventory which is purchased and/or processed at the beginning should be sold first and the closing and/or latest inventory remains to be sold for later sales. As far as process costing is concerned it's a costing method used to assign costs to units produced mostly of a similar nature. So the question is asking for the equivalent units for direct material and labor. Equivalent units are amount of partial units produced which are expressed in terms of fully completed units.
On the ending WIP inventory and units started & completed 100% material has been consumed so the equivalent units of direct material would be the total of beginning and ending inventory, see as follows;
Equivalent units of Material = 15000 + 6000
EUM= 21000
Whereas for labor, beginning inventory, units started & completed and ending inventory has consumed 75%, 100% and 50% of labor respectively. Therefor, the equivalent units of labor are as follows;
Equivalent units of Labor = (5000× 75%) + 15000 + (6000× 50%)
Equivalent units of Labor = 21750