Answer:
Y= 6000 + 0.75X
Explanation:
High and low cost technique
Using the a high and low technique, total cost can be analysed and separated into fixed and variable portion. This analysis helps in the forecast of cost and therefore important for the preparation of budget.
<em>Variable cost of maintenance</em>
= (Cost at high activity - Cost at low activity)/ (high activity - low activity)
VC per act. = ( $15000 - $12000)/(12,000-8000)
= $0.75 per activity
<em>Fixed cost of maintenance</em>
= Total cost at high activity - (VC per act × high activity)
= $15,000 - ( $0.75 × 12,000)
= $6,000
The cost formula will be:
Y= 6000 + 0.75X
Where Y = maintenance cost, X= level of activity
Answer:
The cost of ending inventory is $24314.
Explanation:
Under the average cost method, the inventory is valued at the average cost of all the inventory that is available from the start of the month and the purchases made.
The average cost of inventory can be calculated by summing up the total cost of beginning inventory and purchases and dividing it by the total number of units available for sale.
Average cost per unit = [ 480*65 + 720*68 + 360*70 ] / [480 + 720 + 360]
Average cost per unit = 67.538 rounded off to $67.54 per unit
The total inventory available for sale = 480+720+360 = 1560 units
The ending inventory in units = 1560 - 1200 = 360 units
The cost of ending inventory = 360 * 67.54 = $24314.4 rounded off to $24314
Answer:
The correct answer is Recency error.
Explanation:
Focus on the most recent performance evaluated: The evaluators can be guided by the most recent actions and / or attitudes, whether negative or positive, without considering the history of the collaborators. This error can give an unfair result and nothing representative.
A recency error is an inaccuracy or failure in the performance evaluation or job interview, caused by the dependence of the evaluator or the interviewer on the most recent events of the employee or applicant behavior.
Answer: Infrastructure Challenge.
Explanation:
A major problem in developing countries is insufficient and often damaged infrastructure. There are lack of roads and other mean of access to quite some areas in the country and those routes that do have road networks sometimes see trade still hampered by damage to those road networks.
Sometimes there would be potholes that require careful maneuvering and sometimes the roads would be washed out. In this case Escents is experiencing Dela due to washed-out roads or faulty bridges which are examples of infrastructural damage.
<span>By the above mention condition we can conclude that Rosalie has a Type B personality. Some of the character traits involved in Type B are being flexible, emotional and expressive, relaxed and have a laid-back attitude. This Type B personality can help decrease the risk of heart disease.</span>
