Answer:
“Successful people begin where failures leave off. Never settle for ‘just getting the job done.’ Excel!” —Tom Hopkins
Explanation:
Answer:
"Marketing segmentation" is the appropriate answer.
Explanation:
- The technique of dividing large operations into communities having shared requirements, specifications as well as preferences, would be considered as Marketing segmentation.
- However, it is founded upon this notion that within an attempt to maintain their competitive edge as well as improved flexibility, organizations should identify organizational process categories.
Thus, the above is the correct response.
Answer:
tertiary circular reactions stage.
Explanation:
Tertiary circular reactions stage starts at the age of 12 months to 18 months. it is the fifth sub stage of children development stages
At this stage the children try to explore the object by involving them like pulling the string, throwing the toys regularly. During this stage, children try to different different action in order to get attention from surrounding
Answer:
Net income from July 1 to 31 December 2018 750,000
Less; Dividend paid ($180,000 x 2) <u>360,000</u>
Net income after dividend <u>390,000</u>
Tremen's share of net income = 40% x $390,000 = $156,000
Tremen's Total investment = $3,000,000 + $156,000 = $3,156,000
The correct answer is D
Explanation:
In this regard, we will determine the net income for 6 months (July 1 to December 31), which is $1,500,000 divided by 2. Then, we will derive the dividend paid for the remaining 2 quarters of the year, which is $180,000 multiplied by 2. We will deduct the dividend paid for the remaining two quarters from the net income for 6 months. Thereafter, we will multiply the net income after dividend by 40%, which is Tremen's stake in the company. Finally, we will add Tremen's share of net income to his initial investment of $3,000,000.
Question
Suppose Country Cafe restaurant is considering whether to (1) bake bread for its restaurant in-house or (2) buy the bread from a local bakery. The chef estimates that variable costs of making each loaf include $ 0.52 of ingredients, $ 0.23 of variable overhead (electricity to run the oven), and $ 0.78 of direct labor for kneading and forming the loaves. Allocating fixed overhead (depreciation on the kitchen equipment and building) based on direct labor, Country Cafe assigns $ 1.04 of fixed overhead per loaf. None of the fixed costs are avoidable. The local bakery would charge $ 1.74 per loaf.
- What is the absorption cost of making the bread
- What is the variable cost
- Should Country make the bread or buy
- What other factors should be considered
Answer
- Absorption costing cost per unit= $2.57
- Variable costing cost per unit=1.53
- It will be cheaper for Country Cafe to produce internally than to buy from outside as it will save $0.21 per unit of bread
- See explanation for other factors
Explanation:
Absorption cost= Direct cost + Variable overhead + Fixed overhead
= 0.52 + 0.23+ 0.78 + 1.04
= $2.57
Variable cost of making the loaf= Direct cost + Variable overhead
=0.52 + 0.23+ 0.78 = $1.53
$
Variable cost of making 1.53
External purchase price <u>1.74</u>
Extra cost of external purchase per unit <u>0.21
</u>
It will be cheaper for Country Cafe to produce internally that to buy from outside as it will save $0.21 per unit of bread
Non-Financial factors
Product Quality. Country Cafe needs to be sure that the quality of bread to be provided wont be undermined. should it decides to buy.
Trade secret: is there a guarantee that the contractor would not divulge or abuse the privileged information about the ingredients to be mixed and some other trade secrets
Delivery : Reliable and timely delivery are very important. Would the external supplier be able to meet expectations?
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