Solution:
Single factory overhead amount: the amount at which plant overheads or processing overheads are assigned to goods is referred to as single plant overhead rate.
Formula to measure a single plant-wide overhead rate:
Single plant-wide overhead rate :
Different development team overhead rate: this distribution system describes the various divisions engaged in the manufacturing cycle. Factory overheads are assigned to goods on the basis of the overhead cost for each of the manufacturing units.
Formula for calculating various output department overhead:
Multiple production department overhead rate:
For calculate: single plant-wide overhead rate use direct working hours (DLH) as the allocation basis, and measure factory overhead.
Using DLH as the allocation basis to measure a single plant-wide overhead limit.
Single plant-wide overhead rate :
=
For calculate: single plant-wide overhead rate use direct working hours (DLH) as the allocation basis, and measure factory overhead.
Using DLH as the allocation basis to measure a single plant-wide overhead limit.
Answer:
Explanation:
First, find the Pretax cost of debt i.e the YTM.
You can compute this using a financial calculator with the following inputs;
FV = 1,000
N= 10
PMT = 0.11*1000 = 110
PV = -1,278.41
then CPT I/Y = 7.03%
Therefore, the pretax cost of debt = 7.03%
Next, find after-tax cost of debt
After-tax cost of debt = pretax cost of debt (1-tax)
= 7.03% (1-0.25)
= 5.27%
Economic efficiency would not be achieved.
Answer: A. The return on plan assets is higher than expected
Explanation:
Pension gains related to plan assets is said to occur when the return on plan assets is higher than expected. In a situation whereby an individual or a firm expect a certain return on an asset and when the asset's return was eventually more than the expected return on it, this means that there is a pension gains related to plan assets.
One example of opportunity cost of attending college is “the
highest valued alternative one forfeits to attend college”.
<span>So basically, the opportunity cost would essentially be anything
you would have done, and the money earned and saved had you not attended
college. When people go to college, they come to a decision to put off
full-time employment or a career for four years. Depending on one's scenario,
the opportunity cost could be higher.</span>