Answer:
Break-even point in units= 2,600
Explanation:
<u>To calculate the break-even point in units, we need to use the following formula:</u>
<u></u>
Break-even point in units= fixed costs/ contribution margin per unit
Fixed costs= $65,000
Contribution margin per unit= 50*0.5= $25
Break-even point in units= 65,000/25
Break-even point in units= 2,600
Answer:
Item 1
Property taxes on the factory building = Manufacturing Overhead
Item 2
Production superintendents’ salaries = Manufacturing Overhead
Item 3
Memory boards and chips used in assembling computers = Direct Materials
Item 4
Depreciation on the factory equipment = Manufacturing Overhead
Item 5
Salaries for assembly-line quality control inspectors = Manufacturing Overhead
Item 6
Sales commissions paid to sell laptop computers = Period Costs
Item 7
Electrical components used in assembling computers = Direct Materials
Item 8
Wages of workers assembling laptop computers = Direct Labor
Item 9
Soldering materials used on factory assembly lines = Manufacturing Overhead
Item 10
Salaries for the night security guards for the factory building = Manufacturing Overhead
Explanation:
Direct Materials and Direct Labor are direct Product Costs. They can be easily traced on to the Product being manufactured - laptop computers. These include Memory boards and chips and Wages of workers assembling laptop computers.
Manufacturing Overhead can not be easily traced to the Product being manufactured. They do need to be allocated to the Products being manufactured through cost drivers. These include Soldering materials used on factory assembly lines and Production superintendents’ salaries.
Period Costs are Non - Manufacturing Costs. They are Expensed in the Income Statement in the period in which they are incurred and are not included in Product Cost. These include Sales commissions paid to sell laptop computers.
Answer:
A. Workers are trained to do all or most of the jobs in the unit
Explanation:
A self-managed team is a group of employees that's responsible and accountable for all or most aspects of producing a product or delivering a service. Traditional organizational structures assign tasks to employees depending on their specialist skills or the functional department within which they work
Answer:
The correct answer is B
Explanation:
The economic question that recognize the consumers, is for whom to produce. Under this situation, the business need to determine or evaluate that the goods and the services which they are producing, for whom they producing, either for the customers or business so that they could earn the profit by selling those goods and services.
Under the following condition, manny wishes sells the candy bars to the classmates, so they are producing for the classmates (they identifies the Whom they are producing for) in order to earn extra amount of money.
Working for a nonprofit company that lacks financial resources or working for a start-up company that lacks the infrastructure and discipline found in mature companies can be considered INSTITUTIONAL<span> STRESSORS.</span>