Using transitions helps to guide your audience effectively in a presentation. To introduce your next topic of discussion, you can’t just simply switch. You need transitions to “transition” from one topic to another smoothly.
Answer:
D. Debit Accounts Receivable $7,344; credit Interest Revenue $144; credit Notes Receivable $7,200.
Explanation:
Interest: $7,200 × .06 × 120/360 = $144
The entry that Majesty should record on the maturity date for this dishonored note is :
Debit Accounts Receivable $7,344
Credit Interest Revenue $144
Credit Notes Receivable $7,200.
A situation known as a "market failure" occurs when the market itself is unable to efficiently distribute resources in a way that balances social costs and benefits.
Market failure refers to a situation where there is an inefficient allocation of products and services on the open market. The individual incentives for rational behavior do not result in rational outcomes for the collective in a market failure.
In other words, each person chooses what is best for themselves, but those choices end up being bad for the collective. This can occasionally be demonstrated in conventional microeconomics as a steady-state disequilibrium condition.
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Answer:
$432,000 Setting up equipment ⇒ based on setup hours
$1,440,000 Other overhead ⇒ based on oven hours
product units produced setup hours oven hours
Fudge 8,000 6,400 1,600
Cookies 445,000 1,600 8,000
1) Activity rate:
- a) setup hours = total setup costs / total setup hours = $432,000 / 8,000 hours = $54 per setup hour
- b) oven hours = total other overhead costs / total oven hours = $1,440,000 / 9,600 hours = $150 per oven hour
2) total overhead assigned to fudge = (6,400 setup hours x $54 per setup hour) + (1,600 oven hours x $150 per oven hour) = $345,600 + $240,000 = $585,600
