Answer:
$
Material used 2,500
Direct labour 5,000
Overhead applied 200
Cost of goods sold 7,700
Explanation:
The overhead applied is the difference between cost of goods sold and cost of material used and direct labour. The cost of goods sold is $7,700 while the cost of material and labour is $7,500. The difference of $200 represents the overhead applied.
Answer:
O increase by $48,000
Explanation:
A loss is made on disposal of an asset when the amount received from the disposal is lower than the carrying amount of the asset. The carrying amount or net book value of an asset is the difference between the cost of the asset and its accumulated depreciation.
Hence
Carrying amount = $75,000 - $20,000
= $55,000
Let the amount received on disposal be K
K - $55,000 = -$7,000
K = $55,000 - $7,000
= $48,000
This is the amount received from the disposal and it represents an increase in cash.
Answer:
Correct option is (a)
Explanation:
Any difference in the amount of par value of bond and the cost at which it was acquired. The organization can either choose to expense the discount or held the same as an asset that is amortized over the years till maturity of bond.
Unamortized discount is the amount that is not yet expensed. The same is reported on the balance sheet as a deduction from face value of bond.
Robert should use intermittent schedules of reinforcement to keep his employees mentally alert and interested. The procedure of learning through association to increase or decrease voluntary behavior using punishment and reinforcement is known as operant conditioning.
Reinforcement schedules are the rules that govern the timing and frequency of reinforcer delivery in order to increase the likelihood that a target behavior will occur again, strengthen, or continue. A contingency timetable is one that includes reinforcement. While intermittent schedules provide reinforcers.
After some but not all correct replies, intermittent schedules apply reinforcement after each correct response, or none at all. Reinforcers are only used after the target behavior has occurred, so reinforcement is conditional on the desired behavior.
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Answer:
a. estimate the amount to mitigate high impact and probable issues.
Explanation:
In project management, a contractor can be defined as an individual or organization that temporarily undertakes a project in order to create a unique result, product, and service.
A contingency is an amount of money which is added to the initial or standard cost estimate so as to cover risk exposure and any uncertainty.
When making contingency estimates, the contractor should estimate the amount to mitigate high impact and probable issues.
As a result of uncertainties that are peculiar to everything in life, most especially projects undertaken, it is very important and necessary that the contractor should set aside an amount of money to mitigate or lessen any high impact such as dwindling prices, miscellaneous, faults, repairs and other probable issues that may arise in the process of execution.
