Answer:
A) $38,650; 48.31%
Explanation:
The computation of the contribution margin and the contribution margin ratio is shown below:
Contribution margin = Service Revenue - Cleaning Supplies Used - wages expense
= $80,000 - $22,000 - $19,350
= $38,650
The variable cost is Cleaning Supplies Used + wages expense
And, the contribution margin ratio equals to
= (Contribution margin ÷ sales) × 100
= ($38,650 ÷ $80,000) × 100
= 48.31%
<h2>P
rocess step that needs supervisor verification should be considered in Automated testing.</h2>
Explanation:
Option A:
This needs manual entry of selecting the relevant field. It does not come as a part of automated system.
Option B:
If it is a computerized document it does not require signature.
If the document needs employee's signature, then it does not come under automated process.
Option C:
Javascript is a client-side scripting which will get invoked automatically.
It acts when it is triggered. This need not be tested.
Option D:
This is the right answer. Automation is always done for things which has some process to be followed. When we automate, sometimes we need the intervention of supervisor to cross check automated value at the in between stage.
Answer:
With the large increase in financial market uncertainty, the mix between internal financing and external financing for new investment projects will tether towards internal sources of funding.
Explanation:
This means that the larger proportion of finance for new investment projects must come from internal sources rather than external sources. The companies will, therefore, experience much more pressure to generate and retain sufficient profits than it would have experienced otherwise. While this looks like the best way to go, the possibility of success depends on the chunk of the internally-generated funds that the companies already have.
Answer:
The budget direct labor cost for the first quarter of the year is $57,774
Explanation:
Units per month:
January = 2,680
February = 2,600
March = 2,740
Total of units first quarter of year = 2,680+2,600+2,740= 8,020
So, "Each unit requires 0.6 hours of direct labor"
We need to multiply the units by the hours of direct labor
*why ?
Rule of three
1 unit need --------- 0.6 hours direct labor
8,020---------------- ?
= (8,020 x 0.6) / 1
= 4,812 / 1
= 4,812 hours we need to produce the total units
Finally: we need to multiply the hours by the payment per hour, or direct labor rate that is $12
4,812 x $12= $57,774 is the budget direct labor cost for the first quarter of the year.
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