Answer: $187 ⇒ Amount should ABC report as a net pension liability (asset) at Dec 31, 2018
Explanation:
Given that,
Data for 2018 as of Dec 31, 2018 are as follows:
Projected benefit obligation = $634
Accumulated benefit obligation = $418.44
Plan assets at fair value = $821
Pension expense = $192.48
Employer's cash contribution (end of year) = $361
The amount should company report as a net pension liability at Dec 31, 2018 as follows:
Net Pension Liability = Projected benefit obligation - Plan assets at fair value
= $634 - $821
= $187 ⇒ Amount should ABC report as a net pension liability (asset) at Dec 31, 2018
Answer:
a. multiplies the activity-based overhead rates per cost driver by the number of cost drivers expected to be used per product.
Explanation:
Costing is the measurement of the cost of production of goods and services by assessing the fixed costs and variable costs associated with each step of production.
Generally, an activity-based costing uses multiple cost pools such as manufacturing cost or customer services and multiple cost drivers such as direct labor hours worked, number of changes used in engineering department, etc.
Cost pool is simply the amount of money spent by a firm on a particular activity.
Hence, to assign overhead costs to each product, the company multiplies the activity-based overhead rates per cost driver by the number of cost drivers expected to be used per product.
In activity-based costing, the activity rate for an activity cost pool is calculated by using the following formula;
Activity rate = total overhead cost/activity for the activity cost pool.
Answer:
A. aggregate demand intersects short-run aggregate supply
Explanation:
Short run occurs when the amount a firm wishes to supply is equal to the amount demanded from the consumers. It is the area on the graph where the aggregate demand curve intersect with the short run supply curve.
Or, simply put, when the aggregate output supplied is equal to the aggregate output demanded. The equilibrium is made up of equilibrium prices and quantity.
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Answer:
C) AccuroDisk creates a greater economic value than TD Storage.
Explanation:
Economic value can be defined as the value added by a producer of a good and it is measured by the maximum amount that consumers are willing to pay for that good minus the costs of production.
AccuroDisk economic value = $47 - $32 = $15
TD Storage economic value = $50 - $37 = $13
