Human capital reflects an organization's investment in attracting, retaining, and motivating an effective workforce.
<h3>What is Investment?</h3>
- Investment is the dedication of an asset to attain an increase in value over some time.
- Investment requires a sacrifice of some present asset, such as time, money, or effort.
- In finance, the purpose of investing is to generate a return from the invested asset.
- The return may consist of a gain (profit) or a loss realized from the sale of a property or an investment, unrealized capital appreciation (or depreciation), or investment income such as dividends, interest, rental income, or a combination of capital gain and income.
- The return may also include currency gains or losses due to changes in the foreign currency exchange rates.
<h3>Explain what organization is.</h3>
- An organization is a group of people who cooperate, such as a firm, neighborhood association, charity, or union.
- The term "organization" can be used to describe a person, a group, a company, or the process of creating or developing anything.
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I believe they are, good job
Answer:
$53,019
Explanation:
Step 1 : Determine the unit product cost
Unit product cost under variable costing consist of only variable manufacturing costs.
Unit product cost = $30 + $26 + ($300,000 ÷ 29,200)
= $66.27
Step 2 : Calculate value of the inventory
Value of the inventory = Unit product cost x units in inventory
= $66.27 x 800
= $53,019
Under variable costing, the value of the inventory is $53,019.
Answer:
A, B , and E
Explanation:
<u>A. Budgeted purchase prices were set without careful analysis of the market</u>
Budgets are prepared using estimated prices. As much as possible, the budget prices should be the same as market prices. It may happen that during price estimation, some aspects could have been ignored, leading to incorrect purchase prices. It could be possible that the budget prices are overstated. In such a scenario, there would be a favorable price variance to the business.
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<u>B. Materials prices decreased unexpectedly due to industry oversupply</u>
The supply and demand forces determine the prices of raw materials. Low supply will lead to an increase in price as many buyers chase few goods. Constant demand and supply create stable prices. A sudden increase in supply will lead to reduced prices, which will cause favorable variances to the business.
<u>E. The materials purchasing officer negotiated more skillfully than was planned in the budget.</u>
The purchasing manager does the actual buying in any organization. Should the manager be a skilled negotiator, the business stands a better chance of buying goods at low prices. In this case, the purchasing manager negotiated for better prices. The results will be a positive price variance for the company.
Answer:
The direct Labor for planning the budget of May would be closest to = $ 6.4 * 6900 = $ 44160
Explanation:
The direct Labor for planning the budget of May would be closest to = $ 6.4 * 6900 = $ 44160
The direct Labor for planning the budget of 6,900 units would be = $ 6.4 * 6900 = $ 44160
The direct Labor for planning the budget of 6,850 units would be = $ 6.4 * 6850 = $ 43840
So the difference between the budgeted direct labor and actual direct labor would be =$ 43840- $43,370 = $ 470
So the difference between the budgeted direct labor for estimated output and actual direct labor would be = $ 44160- $43,370 = $ 790
