Answer:
it will be a net loss of 560,000
It is better to produce at a loss of 60,000 than a loss of 620,000
That's because, the Division cover a good portion of their allocate fixed cost.
Explanation:
The fixed expense are allocate cost. Are unavoidable cost It will remain even if the division is dropped.
The sales and variable cost will be zero.
![\left[\begin{array}{cccc}&Continued&Discontinued&Differential\\Sales&1,200,000&0&-1,200,000\\Variable&-640,000&0&640,000\\Allocate cost&-620,000&-620,000&0\\Result&-60,000&-620,000&-560,000\\\end{array}\right]](https://tex.z-dn.net/?f=%5Cleft%5B%5Cbegin%7Barray%7D%7Bcccc%7D%26Continued%26Discontinued%26Differential%5C%5CSales%261%2C200%2C000%260%26-1%2C200%2C000%5C%5CVariable%26-640%2C000%260%26640%2C000%5C%5CAllocate%20cost%26-620%2C000%26-620%2C000%260%5C%5CResult%26-60%2C000%26-620%2C000%26-560%2C000%5C%5C%5Cend%7Barray%7D%5Cright%5D)
After posting the values, we calculate the differential income.
In this case it will be a loss for 560,000
<span> Manufacturing overhead describes the difference between manufacturing overhead cost applied to work in process and manufacturing overhead cost actually incurred during a period.</span>
Over-applied manufacturing overhead would result if the manufacturing overhead cost applied to work in process is more than the manufacturing overhead cost actually incurred during a period. So, in over-applied overhead the applied overhead is bigger than the actual overhead.
Answer:
$1,800
Explanation:
Calculation to determine the variable overhead efficiency variance
Using this formula
VOH Efficiency Variance = Budgeted VOH based on Actual - Budgeted VOH/Standard Qty
Let plug in the formula
VOH Efficiency Variance = ((16,000 * $1.80/hr) - ((5,000 * 3.00hrs/unit * $1.80/hr))
VOH Efficiency Variance = $(28,800.00 - $27,000.00)
VOH Efficiency Variance = $1.800
Therefore Using the four-variance approach, what is the variable overhead efficiency variance will be $1,800
Answer:
conflict of loyalty
Explanation:
In simple words, conflict of loyalty refers to a specific type of situation in which an individual faces a conflict of interest due to having loyalty towards two different parties which have different goals and objectives.
This scenario usually happens when someone in authority has to make a decision that can affect party he or she have personal relation or with the other party with with which that individual have a professional relation.
As per the modern theories, under such scenarios, individual in authority should favor professional relations over personal relations.
