Answer:
The number of equivalent units using the weighted-average method is 185,000.
Explanation:
Determine the number of units completed and transferred out.
Number of units completed and transferred out = Units in beginning
+ Units started and completed during the month
=35,000+110,000
=145,000
Therefore, the number of units completed and transferred out is 145,000 units.
It is given that the beginning units completed is 35,000, and the units started and completed are 110,000. They are added to calculate the number of units completed and transferred out. Therefore, the number of units completed and transferred out is 145,000 units.
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Determine the number of equivalent units using the weighted-average method.
Equivalent units = Number of units completed and transferred out + Additional units in process ×Percentagecompleted
=145,000+(40,000×100%)
=185,000
Answer:
$25,650
Explanation:
The formula for calculating the future value of an annuity is:
F = P x ([1 + I]^N - 1 ) / I
where:
- P = payment amount = $1,000
- I = interest rate = 4%
- N = number of payments = 18
F = $1,000 x ([1 + 4%]^18 - 1 ) / 4% = $1,000 x (1.04^18 - 1 ) / 4% = $1,000 x (2.026 - 1 ) / 4% = $1,000 x 1.026 / 4% = $25,650
Inventory are the products which are directly involved in the manufacturing of a business. Inventory includes raw materials inventory, work in progress inventory and finished goods inventory.
In a merchandising business, inventory includes all the products available for use. There are inventories in the administrative section of the company also which is known as the supplies Inventory.
Purchases are a nominal account that forms part in the cost of goods sold. Purchases term is used in the manufacturing firm and is the raw materials needed in the production of their product, thus will also form part of the inventory account if there is a left over for it.
Inventory on the other hand can come from the purchases itself in terms of the raw materials.
<u> There are many </u><u>inventory control</u><u> such as the following:</u>
Conducting different semi annual inventory count to know the actual number of inventory in hand against the monitoring of the inventory
Maintaining security of the facility of the stockroom storage by having cctv and padlock of the room.
Checking the incoming and outgoing inventory based on the documents given in the store.
Proper segregation of duties must be there, the record keeper should not be the same person as the one holding the inventory.
To know more about inventory here:
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Answer:
Given:
Income before income taxes = $225,000
Book depreciation = $25,000
Nondeductible book expenses = $10,000
Tax rate = 40%
Enacted rate = 35%
Deferred income tax liability is computed as:
Deferred income tax liability = Book depreciation × Enacted rate
= $25,000 × 35%
= $8,750
Answer:
$26.05
Explanation:
according to the constant dividend growth model
price = d1 / (r - g)
d1 = next dividend to be paid = d0 x (1 + growth rate)
d0 = dividend that was just paid
r = cost of equity
g = growth rate
1.5 x (1.045^6) / 12 - 4.5 = $26.05
