Answer:the bottom question?
Explanation:
Specialization involves division of an organization's work and applies motivational theories to jobs to increase satisfaction and performance."
Answer and Explanation:
a. The preparation of income statement is shown below:-
Income Statement
Service revenue $80,000
operating expenses
Salary expenses $28,000
Uncollectible accounts
expense $3,273
Total operating expense $31,273
Net income $48,727
Working Note :-
Days Amount Percentage Allowance balance
Current $16,800 0.01 $168
0-30 $5,100 0.05 $255
31-60 $4,000 0.10 $400
61-90 $2,000 0.30 $600
Over 90
days $3,700 0.50 $1,850
Total $31,600 $3,273
b. The computation of net realizable value of the accounts receivable is shown below:-
Net realizable value = Accounts receivable - Allowance for doubtful accounts
= ($80,000 - $48,400) - $3,273
= $31,600 - $3,273
= $28,327
A negative externality or spillover cost occurs when the total cost of producing a good exceeds the costs borne by the producer.
- Spillover costs, commonly referred to as "negative externalities," are losses or harm that a market transaction results in for a third party. Even though they were not involved in making the initial decision, the third party ultimately pays for the transaction in some way, according to Fundamental Finance.
- An incident in one country can have a knock-on effect on the economy of another, frequently one that is more dependent on it, known as the spillover effect.
- Externalities are the names for these advantages and costs of spillover. When a cost spills over, it has a negative externality. When a benefit multiplies, a positive externality happens. Therefore, externalities happen when a transaction's costs or benefits are shared by parties other than the producer or the consumer.
Thus this is the answer.
To learn more about spillover cost, refer: brainly.com/question/2966591
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Answer:
the total overhead cost is $1,560
Explanation:
The computation of the total overhead cost for product X is given below:
Setup cost = 40,000 ÷ 200 × 4 = 800
Ordering cost = 20,000 ÷ 1,000 × 8 = 160
Maintenance cost = 50,000 ÷ 5,000 × 50 = 500
Power = 10,000 ÷ 10,000 × 100 = 100
Hence, the total overhead cost is $1,560
