Answer:
Total cost= $1,375
Explanation:
Giving the following information:
The budgeted factory overhead last year was $200,000, and there were 40,000 machine hours budgeted.
Job 84:
Direct materials= $900
direct labor hours= 25
Direct labor cost= $350.
First, we need to calculate the manufacturing overhead rate based on direct labor hours:
Estimated manufacturing overhead rate= total estimated overhead costs for the period/ total amount of allocation base
Estimated manufacturing overhead rate= 200,000/40,000= $5 per direct labor hour
Now, we can calculate the total cost:
Total cost= direct material + direct labor + allocated overhead
Total cost= 900 + 350 + 5*25= $1,375
Answer:
Margin of safety = 3190.922902 units rounded off to 3191 units
Explanation:
Margin of safety is the cushion or extra number of units that the business sells over the break even point in units. The break even point is the point where total revenue equals total cost and the business earns no profit or no loss. To calculate the margin of safety in units, we deduct the break even number of units from the budgeted number of units or sales.
Margin of safety = Budgeted units - Break even number of units
First we need to calculate the break even in units. The formula for break even in units is,
Break even in units = Fixed cost / (Selling price per unit - Variable cost per unit)
Break even in units = 9376 / (6.74 - 2.33)
Break even in units = 2126.077098 rounded off to 2126 units
Margin of safety = 5317 - 2126.077098
Margin of safety = 3190.922902 units rounded off to 3191 units
The type of communication that Danielle is carrying out is written communication. She is editing the written message to be sent to her manager.
<h3>What is Written Communication?</h3>
A 'Written Communication' refers to the process of sending messages, orders, or commands in writing thru letters, circulars, manuals, reports, telegrams, workplace memos, bulletins, and many more.
It is a proper approach to conversation and is much less flexible in nature.
Therefore, The type of communication that Danielle is carrying out is written communication. She is editing the written message to be sent to her manager.
learn more about written communication here:
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Based on the information provided, the program which maximizes total benefit is option B with a total cost of 6 and a total benefit of 10.
<h3 /><h3>What is Cost-Benefit Analysis?</h3>
This refers to the process of comparing the costs and benefits of various programs in order to select the one with the most value and or benefit based on the total cost to the individual, business, or country.
Subtracting the cost from the benefits, in the data above, the program which yields the highest is B. Hence B is the correct answer.
Please see the link below for more about Cost-Benefit Analysis:
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