The department’ contribution to overhead is $35510.
<h3>How to calculate the department contribution to overhead?</h3>
Given, sales= $119,000;
cost of goods sold= $74,870;
total direct expenses= $8,620.
Gross profit = Sales - (COGS + Direct expenses)
Gross profit = $119,000 - ($74870 + $8620)
Gross profit = $35,510.
<h3>What are direct expenses?</h3>
Direct costs, commonly referred to as costs of goods sold (COGS), are expenses that are entirely attributable to the creation of a particular commodity or service. These expenses cover the direct costs of the materials required to make the product as well as maybe any labor charges that are utilized only to make the product.
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Answer:
$1,450 unfavorable
Explanation:
For computing the variance, first we have to compute the budgeted profit which is shown below:
The budgeted profit = Revenue - expenses
where,
Revenue is $190,000
And, the expenses = Variable cost + Fixed cost
The variable cost per unit is not given so first we have to calculate it
Variable cost per unit = $105,840 ÷ 2,400 units = $44.10
Now for 2,500 units, the total cost would be
= ($44.10 × 2,500 units) + $31,300
= $141,550
Now the budgeted profit would be
= $190,000 - $141,550
= $48,450
And, the variance equal to
= Actual profit - budgeted profit
= $47,000 - $48,450
= $1,450 unfavorable
Answer:
See the description as below
Explanation:
First we would see that the proper shipping name is the key to determine how packages for hazardous materials are selected, marked, and labeled; the vehicle is correctly placarded; and the shipment is correctly documented. Proper shipping name is the standard technical name to describe the hazard properties and the composition of dangerous goods. You need to choose a UN number (usually, 4 digits) and a proper shipping name from Dangerous Goods.
The basic description of a hazardous material includes the Identification Number, the Proper Shipping Name, Hazard Class and Packing Group (when applicable). This information is required to be placed on the shipping paper in a specific order
An easy way to remember the sequence is to use the acronym “ISHP”: I-Identification Number, S-Proper Shipping Name, H-Hazard Class or Division, and P-Packing Group.
For a hazardous substance shipment, the letters 'RQ' must be entered on the shipping paper. Enter 'RQ' before or after the basic description for each hazardous substance. If the material contains two or more hazardous substances, at least the two hazardous substances with the lowest 'RQ' must be identified. RQ means Reportable Quantity, when a hazardous material is being shipped in a reportable quantity of greater, the shipper must display the letters RQ must be displayed on the shipping paper
Answer:
The correct word for the blank space is: confirmed benefits.
Explanation:
SPIN (situation questions, problem questions, implication questions, and need-payoff questions) is an approach used by salespeople to understand the current situation of consumers and through a series of four (4) questions help them understand the implications of the decision they will take thanks to the solution the salesperson is to provide.
ADAPT (assessment questions, discovery questions, activation questions, projection questions, and transition questions) as well as SPIN, aims to assess consumers in their decision-making. The difference relies on how the questions are formulated. ADAPT uses a sequence of questions starting from the broadest questions to end with the most specific, narrow inconvenience the consumer might have.
<em>Both SPIN and ADAPT allow salespeople to find out what are the confirmed benefits of the product that should be offered to the clients.</em>
Option D is correct. A CMA is not an appraisal and should not be advertised as one.
<h3>What is a comparative market analysis?</h3>
This is the term that is used to refer to the market analysis that may
be done by the real estate agents.
The goal is to analyze and find out the existing prices in the market by the available listings and previous listings of properties. The reason why the real estate agencies carry out the CMA is to determine the right prices for home sellers to sell their homes.
On the other hand, the purpose is to enable the buyers of these homes to buy the properties at the best possible prices.
Complete question
The Comparative Market Analysis (CMA) is a tool for licensees; which statement below is correct about the CMA?
A) The CMA is the same as an appraisal
B) A CMA is an estimate of value and an appraisal is exact value
C) A CMA and an appraisal must both conform to USPAP standards
D) A CMA is not an appraisal - and should not be advertised as one
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