Answer:
50,500 Units
Explanation:
The computation of the number of units produced is shown below:
Overhead rate is
= $200,000 ÷ 50,000 units
= $4 per unit
The Actual overhead is $222,000
So,
Under applied overhead is $20,000
Now
Applied overhead is
= $222,000 - $20,000
= $202,000
And, finally
Actual unit produced is
= $202000 ÷ 4
= 50,500 Units
Answer: d. Decision-making lag
Explanation:
When policy makers have identified that there is a problem that needs fixing but cannot seem to agree on the way forward, this is known as a <em>Decision - Making Lag or simply the Decision Lag.</em> It is one of the 3 specific inside Policy Lags and can be devastating due to the uncertainty of time it might take.
For instance, the economists suggesting dropping the federal funds rate by 0.25% might have the backing of one half of the Fed and the other Economists, the other half. Arguments could therefore go on for weeks before a decision is made.
Answer:
A. Dr Materials $18,825
Dr Direct Materials Price Variance $8,575
Cr Accounts Payable $127,400
B. Dr Work in Process $97,000
Cr Direct Materials Quantity Variance $4,850
Cr Material 92,150
Explanation:
Preparation of the journal entries
A. Dr Materials $18,825
(2,450*$48.50 per unit)
Dr Direct Materials Price Variance $8,575
[2,450*($52.00 per unit-$48.50 per unit)]
Cr Accounts Payable $127,400
(2,450*$52.00 per unit)
B. Dr Work in Process $97,000
(200*10 units *$48.50)
Cr Direct Materials Quantity Variance $4,850
(2,000 units – 1,900 units) × $48.50
Cr Material 92,150
(1,900 × $48.50 )
Answer:
a symbols
Explanation:
Communication is preeminently symbolic. There are two major categories of signals people send: signs and symbols. Signs are the foundation of all communication. A sign designates something other than itself, and meaning is the link between an object or idea and a sign
Answer: D
Explanation: A capital budgeting project is usually evaluated on its own merits. That is, capital budgeting decisions are treated separately from capital structure decisions. In reality, these decisions may be highly interwoven. This interweaving is most apt to result in firms accepting some negative NPV all-equity projects because changing the capital structure adds enough positive leverage tax shield value to create a positive NPV.An optimal capital structure is the objectively best mix of debt, preferred stock, and common stock that maximizes a company’s market value while minimizing its cost of capital.
In theory, debt financing offers the lowest cost of capital due to its tax deductibility. However, too much debt increases the financial risk to shareholders and the return on equity that they require. Thus, companies have to find the optimal point at which the marginal benefit of debt equals the marginal cost. As it can be difficult to pinpoint the optimal structure, managers usually attempt to operate within a range of values. They also have to take into account the signals their financing decisions send to the market.
A company with good prospects will try to raise capital using debt rather than equity, to avoid dilution and sending any negative signals to the market. Announcements made about a company taking debt are typically seen as positive news, which is known as debt signaling. If a company raises too much capital during a given time period, the costs of debt, preferred stock, and common equity will begin to rise, and as this occurs, the marginal cost of capital will also rise.
To gauge how risky a company is, potential equity investors look at the debt/equity ratio. They also compare the amount of leverage other businesses in the same industry are using on the assumption that these companies are operating with an optimal capital structure—to see if the company is employing an unusual amount of debt within its capital structure.
