Answer:
C) $300 U
Explanation:
Gipple Corporation 
Material Quantity Variance = (Actual Quantity Used * Standard Unit Cost )- 
( Standard Quantity Used * Standard Unit Cost )
Material Quantity Variance =(AQ* SP) -(SQ*SP)
Material Quantity Variance = (24,870* 6)- ( 7.3* 3400 *6)
Material Quantity Variance = (24,870* 6)- (24,820* 6)
Material Quantity Variance = 149220 - 148920
Material Quantity Variance = $300 Unfavorable
As actual quantity is greater than standard quantity it is unfavorable.
 
        
             
        
        
        
The purchase of land by Hanover, Inc. through the issuance of long term bonds should be reported on the statement of cash flows as
significant non cash investing and financing activity that merits disclosure.
        
             
        
        
        
Answer:
13.02%
Explanation:
Debt = 30% and Common stock = 70%
Cost of equity is 16% and debt is 8%
Tax is 24%
WACC = Cost of equity*Weight of equity + After tax cost of debt*Weight of debt
WACC = (0.16*0.70) + (0.08*(1-0.24)*0.30)
WACC = 0.112 + 0.01824
WACC = 0.13024
WACC = 13.02%
So, the the company's WACC is 13.02%
 
        
             
        
        
        
The main purpose as well as the cause of the failure of performance appraisal process is as described below-
Explanation:
Appraisal refers to the process (mostly formal) to evaluate the productivity of the manpower of an organisation. It serves for administrative as well as developmental purpose.
Performance appraisal serves three important purpose-
- Providing adequate feedback to employees based on his/her performance.
- It can help in modifying employee behaviour and thus contributing to an effective workspace environment.
- Providing qualitative parameters to higher-order authority through which they can adjudge their subordinates.
However, appraisals occasionally fail in their motive due to following reasons-
- Appraisals are prone to biases prevailing in the work environment. Moreover, the neutrality of the rating authority is also often under the scanner.
- The appraisals are often inflicted by sampling error. The conclusion of few cannot be generalised on all.
- Appraisals don’t take into account the variability of the employee's performance, Rather it relies on the end performance and the start.