Answer:
$17.97 per unit
Explanation:
Using weighted average method, Equivalent units = Units that are completed during the period + Equivalent units in process at the end of period.
Equivalent units = 8,500 + 2,000*90%
Equivalent units = 8,500 + 1,800
Equivalent units = 10,300
Cost per equivalent unit for materials = (Beginning costs + Current costs) / Equivalent units
Cost per equivalent unit for materials = ($13,000 + $172,100) / 10,300 units
Cost per equivalent unit for materials = $185,100 / 10,300 units
Cost per equivalent unit for materials = $17.97 per unit
Answer:
Requirement: <em>Determine the overhead rate for each activity "Materials handling, Machine setups, Quality inspections"</em>
<em />
Materials handling overhead rate = Total cost / Cost driver volume
Materials handling overhead rate = $30,000 / 1,000
Materials handling overhead rate = $30
Machine setups overhead rate = Total cost / Cost driver volume
Machine setups overhead rate = $23,750 / 475
Machine setups overhead rate = $50
Quality inspections overhead rate = Total cost / Cost driver volume
Quality inspections overhead rate = $19,000 / 475
Quality inspections overhead rate = $40
Answer:
True
Explanation:
The eleven categories are
- Visualization : for better understanding of data
- Argumentation: visualize the structure of complex arguments using graphs
- eParticipation : encourages participation in social and political process
- Opinion mining : interpret public comments written in different application
- Simulation :guides towards making decision concerning future actions
- Serious games:Train users
- Policy making : to help in policy making
- Persuasive tools : to convince users for change of attitude
- Social network analysis : analyse social network users behavioral pattern
- Big data : supports helps in processing large data
- Semantics and linked data: analyzing and publishing large data
Answer:
The correct answer is letter "C": interest-rate risk.
Explanation:
Interest-rate risk is the threat that already owned investments will lose market value if new investments with higher interest rates come onto the market. It has a more direct effect on the value of bonds than stocks and is a major risk to all bondholders. Bond prices decrease and the interest rate increases and when bond prices increase it is because interest rate decreased.