Answer:
B. Decrease pension expense, increase pension obligation
Explanation:
Decrease in discount rate decreases the interest cost for the year which in turn reduces the pension expense for the year.
Pension obligation is the present value of future payments. By reducing the discount rate, present value increases, thus, pension obligation increases.
Answer:
The total monthly fixed manufacturing cost is $328,000.
Explanation:
For 4000 units, The direct materials cost is $99.2 per unit, the direct labor cost is $45.5 per unit, the manufacturing overhead cost is $94.
For 5000 units, The direct materials cost is $99.2 per unit, the direct labor cost is $45.5 per unit, the manufacturing overhead cost is $77.6.
Total manufacturing overhead for 4,000 units
= 
= $376,000
Total manufacturing overhead for 5,000 units
= 
= $388,000
The variable cost per unit
= 
= $12 per unit
Fixed costs
= Total cost - Total variable costs
= 
= $328,000
Answer:
The amount of $690 should recorded for desks
Explanation:
The amount which should be reported for desks at the end of march is computed:
Amount that should be reported for desks = Purchased on March 3 + Purchased on March 22
where
Purchased on March 3 amounts to $280
Purchased on March 22 amounts to $410
Putting the values above:
Amount = $280 + $410
= $690
Therefore, the amount of $690, which is to be recorded for the desks purchased by the Cobra company.
Answer:
Algorithm
Explanation:
An algorithm can assist in solving organizational problems by setting standards that will aid in decision making. They are effective because they use statistical data and past information stored so that through artificial intelligence executives get data that surpasses human limitations. But it should be reviewed by IT professionals to avoid failures.
Answer:
7/16
Explanation:
Opportunity cost is the cost of the alternative forgone. It is also called the real cost. It is a concept in economics developed due to the fact that wants are unlimited but the resources available to meet the wants are limited. Hence a scale of preference would be drawn up for the wants in order of importance.
If the family can afford either 80 cans of beans or 35 frozen pizzas, the cost of a can of beans in terms of frozen pizza is 35/80 frozen pizza while the cost of a unit of frozen pizza in terms of beans is 80/35.
As such, the opportunity cost of one can of beans in terms of frozen pizza is 35/80 which is 7/16 in the lowest term
