Answer:
$922,000
Explanation:
Operating income after tax = $3,100,000 - ($3,100,000 × 38%) = $1,922,000
Annual cost of dollar = 20,000,000 × 5% = 1,000,000
EVA = Operating income after tax - Annual cost of dollar = 1,922,000 - 1,000,000 = $922,000
Service Planning in Total Services aggregate planning is different from production aggregate planning as opposed to Make-to-Stock, the services adhere to Make-to-Order.
To accomplish their objectives, mass production units develop aggregate Strategic and Operational plans. These operational plans are known as Aggregate Production Plans.
Preconditions for planning at the aggregate level:
Forecasted demand for the period
Understanding of resource availability and scarcity
The prices of various alternatives
Policies and practices of organizations
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Answer:
Statements A, B and, C are correct.
Explanation:
Calvin can make decals faster and Hobbs can make chains faster. In other words, we can say that Calvin has a comparative advantage in making decals, while, Hobbs has a comparative advantage in making chains.
This means that Calvin has a low opportunity cost for producing decals and Hobbs has low opportunity cost for producing chains.
The output will be maximized if Calvin makes decals and Hobbs makes chains.
If both divide their time equally between making decals and chains, the output will not be maximized.
Answer:
$192,000 unfavorable
Explanation:
The computation of the material price variance is shown below:
= Actual Quantity × (Standard Price - Actual Price)
= 24,000 pounds × ($15 per pound - $23 per pound)
= 24,000 pounds × $8 per pound
= $192,000 unfavorable
Simply we take the difference between the standard price and the actual price and then multiplied it by the actual quantity so that the accurate price variance could come