Answer:
1.- 68 per setup
26.08 per machien hour
15.95 per labor hour
2)
Rims unit cost: $ 32.92
Posts: $ 25.40
Explanation:
First we calcualte the activity rates:
![\left[\begin{array}{ccccc}$Activity&$Driver&$cost&$Total&$Rate\\$Machine Setups&setups&27200&400&68\\$Special processing&machine-hours&130400&5000&26.08\\$General factory&labor-hours&1053000&66000&15.95\\\end{array}\right]](https://tex.z-dn.net/?f=%5Cleft%5B%5Cbegin%7Barray%7D%7Bccccc%7D%24Activity%26%24Driver%26%24cost%26%24Total%26%24Rate%5C%5C%24Machine%20Setups%26setups%2627200%26400%2668%5C%5C%24Special%20processing%26machine-hours%26130400%265000%2626.08%5C%5C%24General%20factory%26labor-hours%261053000%2666000%2615.95%5C%5C%5Cend%7Barray%7D%5Cright%5D)
Then, we solve for the total overhead allocated:
![\left[\begin{array}{cccccc}Activity&Posts&Rims&Allocate Rims&Allocate Posts\\Machine Setups&280&120&8160&19040\\Special processing&0&5000&130400&0\\General factory&61000&5000&79772.73&973227.27\\Total&&&218332.73&992267.27\\\end{array}\right]](https://tex.z-dn.net/?f=%5Cleft%5B%5Cbegin%7Barray%7D%7Bcccccc%7DActivity%26Posts%26Rims%26Allocate%20Rims%26Allocate%20Posts%5C%5CMachine%20Setups%26280%26120%268160%2619040%5C%5CSpecial%20processing%260%265000%26130400%260%5C%5CGeneral%20factory%2661000%265000%2679772.73%26973227.27%5C%5CTotal%26%26%26218332.73%26992267.27%5C%5C%5Cend%7Barray%7D%5Cright%5D)
We now divide by the amount produced to get the manufacting overhead per unit.
218,332.73 / 22,000 = 9.924215 = 9.92
992,267.27 / 80,000 = 12,403340 = 12.40
Now, we calcualte labor per unit:
0.6 x $15 = 9
0.2 x $15 = 3
Rims unit cost:
14 materials + 9 labor + 9.92 overhead = 32.92
Posts:
10 materials + 3 labor + 12.40 overhead = 25.40
Answer:
Apportioned joint cost to Product Y = $33,000
Explanation:
The net realizable sales value is the difference between the sales value less the separable cost.
Apportioned joint cost
= applicable net realizable value /Total net realizable value × Joint costs
$
Net-realizable value
Product X = 78,000-10500= 67,500
Product Y = 90,000-7500= <u>82,500</u>
Total net-releasable value <u> 150,000</u>
Apportioned joint cost:
Product Y=82500/150,000× $60,000= $ 33,000
Product Y = $33,000
Answer:
4. Authoritarian
Explanation:
Leadership refers to a leader's quality to extract the desired results from subordinates. It refers influencing people in a desired way so as to align them to organizational goals and extract the best performance out of them.
Appropriateness of a leadership style would depend upon what the situation demands. The approach should be flexible.
In the given case, a tour group is lost in a desert. This points towards a state of panic and anxiety among the group. In such a scenario the authoritative or imperative commanding way of leadership would be applicable.
The tour guide should adopt authoritarian style of leadership so as to remove anxiety and panic, command the group towards finding the right way, and to eliminate confusion and chaos.
Answer:
d. resource allocation
Explanation:
Resource allocation involves assigning resources to various uses according to the most expedient or important in most cases.
These resources can include time, tools, people, etc. If these resources are not well allocated and managed there might be a disruption in the project.
Answer:
The correct answer is: Cost approach.
Explanation:
The cost approach is used in real estate to give value to new houses based on the value of the land and the price of the construction. It is said to provide a more accurate return on recently built houses. The approach can be also used for old properties but depreciation must be included in the calculation of the house value.
