Answer:
To calculate the total cash disbursement for manufacturing overhead, take the total manufacturing overhead cost less depreciation.
Total manufacturing overhead cost
= Variable costs + Fixed costs
= (direct labor hours x rate per direct labor hour) + Fixed costs
= (3000 x $5) + $43140
= $15000 + $43140
= $58140
Cash disbursement cost
= Total manufacturing overhead cost - depreciation
= $58140 - $3620
= $54520
The January cash disbursement for manufacturing overhead is $54520.
Explanation:
A few key points to remember:
Fixed manufacturing overhead cost is all the costs of production which stay constant such rent, depreciation, etc. In other words components in the manufacturing process which stay constant.
Variable cost is based on the number of direct labor hours and the rate allocated per direct labor hour.
When calculating the cash disbursement, depreciation is taken out as a fixed component from the total manufacturing cost as it is not a cash outlay even though it is a fixed cost. Hence cash disbursement is calculated on the total manufacturing overhead less depreciation.
Answer:
True
Explanation:
A compensated absence is employee time off with pay, which can arise in such situations as sick leave, holidays, vacations, and jury duty. To account for compensated absences, it is not necessary to separately recognize them when they are earned and used within the same period, since it is typically rolled into the general compensation expense. However, they must be charged to expense and recorded as a liability when they are earned and their use is deferred to a later period.
An employer should accrue a liability for compensated absences payable to employees for their future absences, but only if all of the following conditions are met:
• The payment obligation for future absences is based on employee services already rendered.
• The amount of the obligation can be reasonably estimated.
• Payment is probable.
• The obligation is for employee rights that vest or accumulate.
You own a sandwich shop in a neighborhood that has many other competing sandwich shops. This means your demand is probably <span>Inelastic
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(Two arguments that support IT) - 1: people will still continuing to vote or trade other countries, 2: people will get good wages with their trades. (Two arguments that do not support IT) - 1: upon their trades, they will get high taxes, 2: some people trades that was stolen from the society. In my opinion the world and the USA are usually similar, in fact USA will eventually hated the IT because the Russians and its friends and at Middle East still continuing and make an agreement to other neighbor countries and the worst part they are still continuing trading weapons, or parts of the nuclear weapon.
