Answer:
B. $130,000
Explanation:
We know,
Cost of goods manufactured = Direct materials + Direct labor + Manufacturing overhead + Beginning work-in-process - Ending work-in-process
Given,
Direct materials = $60,000
Direct labor = $39,000
Manufacturing overhead = $43,000 (As the manufacturing overhead cost applied to work-in-process, so we will take $43,000 instead of $40,000).
Beginning work-in-process = $10,000
Ending work-in-process = $22,000
Putting the information into the above formula, we can get,
Cost of goods manufactured = $60,000 + $39,000 + $43,000 + $10,000 - $22,000
Cost of goods manufactured = $130,000
Dimension of employee empowerment experienced by people who feel they have some active control over the environment is Feeling of impact.
The process of giving employees in an organization the power, authority, responsibility, resources, and freedom to make decisions and solve work-related problems is known as empowerment. They are given sufficient authority and resources to take such initiatives and decisions.
Employee empowerment encourages them to reach their full potential. On the other hand, empowerment entails relinquishing control over employees and allowing each employee to make decisions, set goals, achieve results, and receive rewards. It entails preparing a person to manage on his or her own. It is a process that assists the right people at the right levels in making the right decision for the right reasons.
Feeling of impact - Empowered employees see themselves as active participants in the organization and believe they have influence over key strategic, administrative, and operational decisions.
Learn more about Employee empowerment here:
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Answer:
Common stock outstanding = $50,000/$0.5 = 100,000 shares
Treasury stock outstanding = 5,000 shares
Total shares outstanding 105,000 shares
Explanation:
Total shares outstanding is the aggregate of common stock outstanding and treasury stock outstanding. Common stock outstanding is derived by dividing the total value of common stock by par value of common stock.
Answer:
Naked Title
Explanation:
The naked title entitles in the title holder to enforce trust to comply with the clauses of the agreement because this right is given to the trustee. Such titles does not possesses any sort of rights of the ownership of asset and its use. So the only purpose includes the tax benefits and the enforcement of the compliance with the clauses of agreements.
Answer:
Testerman Construction Co.
Internal rate of return method in analyzing capital expenditure:
Present value of expenditure = $149,630
Present of cash inflows annuity = $149,630 (using 20% discount rate and present value annuity factor of 3.3251 x $45,000)
NPV = $0 (PV of cash outflow - PV of cash inflow)
Therefore, the IRR = 20%
Explanation:
a) Data and Calculations:
Investment cost = $149,630
Annual net cash flows = $45,000
Investment period = 6 years
Annuity of future cash flows = 3.3251
b) Testerman’s IRR (Internal Rate of Return) is a capital budgeting and analysis tool which determines the discount rate that makes the present value of future inflows equal to the present value of outflows from a project. This IRR helps the managers to determine the projects that add value and are worth undertaking. IRR is based on assumptions. Similar projects with the same IRR will differ in returns due to the differences in timing and the size of the cash, the amount of debts and equity used to generate the returns, and the assumption of a constant reinvestment may which IRR makes.
