Explanation:
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Answer:
A. Compute labor productivity under each system. Use carts per worker per hour as the measure of labor productivity.
- old system = 70 carts / 6 workers = 11.67 carts per worker
- new system = 76 carts / 5 workers = 15.2 carts per worker
B. Compute the multifactor productivity under each system. Use carts per dollar cost (labor plus equipment) as the measure.
- old system = 70 carts / ($108 + $30) = 0.51 carts per dollar
- new system = 76 carts / ($90 + $41) = 0.58 carts per dollar
C. Comment on the changes in productivity according to the two measures.
- The new system is more productive and efficient since it uses less workers to produce a higher output. The additional costs of implementing the new system are lower than the cost of employing more workers.
Explanation:
Multi factor productivity = total output / (cost of wages + material cost + overhead cost)
Currently, 20 countries are part of Latin America. They are: Argentina, Bolivia, Brazil, Chile, Colombia, Costa Rica, Cuba, Ecuador, El Salvador, Guatemala, Haiti, Honduras, Mexico, Nicaragua, Panama, Paraguay, Peru, Dominican Republic, Uruguay and Venezuela. Other than that, there are other territories that are not yet considered countries, but they are part of the list.
Answer:
Financial accounting is responsible for preparing the organization's financial statements—including the income statement, the statement of owner's equity, the balance sheet, and the statement of cash flows—that summarize a company's past performance and evaluate its current financial condition.
Explanation:
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Answer:
Correct answer is B, Debit cash $38,800, debit factoring fee expense $1,200 and a credit of Accounts receivable of $40,000
Explanation:
Factoring is one way to raise fund for immediate use of the company. It is a way to sell accounts receivable of the company. The above-mentioned problem is to sell accounts receivable (factored) with the corresponding factoring fee of 3% and that is $1,200 (40,000 x 3%). In effect of this fee, the company will receive cash less than the amount of its accounts receivable sold. The company will record the inflow of cash at $38,800 (40,000 - 3%) and will also recognize an expense incurred during the factoring in the amount of $1,200 and finally will credit the sold accounts receivable in the amount of $40,000.
