Answer:
A and B.
Explanation:
Understand cost classification used for assigning costs to cost objects can be divided in direct costs and indirect costs.
Direct costs are those who can be easily and conveniently traced to a unit of product or other cost object. Examples are direct material and labor.
Indirect costs are those who cannot be easily and conveniently traced to a unit of product or other cost object. Example manufacturing overhead.
The common costs are the indirect costs incurred in support a number of cost objects. These costs cannot be traced to any individual cost object.
Determining cost tracing and allocation is more art than science, as it's difficult to trace costs with 100 percent accuracy.
Tracing costs becomes even more difficult when a cost goes toward producing multiple goods or services.
Answer: $53.94
Explanation:
Current share price is the present value of the dividends for the next 3 years and the terminal value in year 3.
Terminal value = D₄ / ( required return - growth rate)
= (2.35 * 1.22³ * 1.05) / (12 % - 5%)
= $64
D₁ = 2.35 * 1.22 = $2.867
D₂ = 2.867 * 1.22 = $3.49774
D₃ = 3.49774 * 1.22 = $4.2672428
Share price = (2.867 / (1 + 12%)) + (3.49774 / 1.12²) + (4.2672428 / 1.12³) + (64/1.12³)
= $53.94
B. false
A one brand name strategy would be like McDonalds, Call everything the McRib, McDouble, it makes it nationlized, not localized
You need to know how many hours it took these workers to make the rugs to determine the labor cost.
Answer:
Standard fixed overhead rate
= Budgeted fixed overhead cost
Budgeted direct labour hours
= $45,000
15,000 hours
= $3 per direct labour hour
Fixed overhead volume variance
= (Standard hours - Budgeted hours) x Standard fixed overhead rate
= (12,000 hours - 15,000 hours) x $3
= $9,000(U)
The correct answer is B
Explanation:
In this case, we need to calculate standard fixed overhead rate, which is budgeted fixed overhead cost divided by budgeted direct labour hours. Then, we will calculate fixed overhead volume variance, which is the difference between standard hours and budgeted hours multiplied by standard fixed overhead rate.
