Answer:
b. $(3,063)
Explanation:
This can be calculated as the present value of a cost-saving project, with rate of return equal to 13%. In the table, its the cash flow (in thousands of dollars)
Item/Year 0 1 2 3 4 5
Cost-savings 39 39 39 39 39
Salvage value 18
Purchase -150
TOTAL -150 39 39 39 39 57
With these cash flows, we can calculate the present value discounting at the rate of return of 13%:
The present value is closest to Option b. $(3,063)
The work breakdown structure provides a basis for creating the project schedule and performing earned value management for measuring and forecasting project performance. A work breakdown structure is also known as WBS- which helps break down the team's work into smaller, more manageable sections. By breaking down the sections into smaller groups gives more opportunity for completion before moving on to the next group and makes the tasks more managable.
Answer:
Undue influence on the subjects
Explanation:
An institutional Review Board (IRB) can be said to be a type of committee that uses research ethics by reviewing the procedures (methods) to be used (proposed) for research a studies to ensure that they are ethical.
According to federal regulations of expedited review of a new, proposed study can only be used by the IRB if only the study involves no more than minimal risk and meets one of the allowable categories of expedited review specified in federal regulations. Usually, being involved in the research studies is voluntary, but if you choose to take part, you waive the right to legal redress for any research-related injuries. IRB will be most concerned about the possibility of Undue influence on the subjects is critical to the research studies.
Answer:
Andover's variable-overhead efficiency variance is $-42,000 Unfavourable
Explanation:
According to the given data we have the following:
Standard overhead rate=$ 5.60 per hour
Actual Hours=110,000 hours
Standard hours=47,000 units x 2.5 hours per unit
=117,500 hours
Therefore, in order to calculate the Andover's variable-overhead efficiency variance we would have to use the following formula:
Variable Overhead efficiency variance=Standard overhead rate x (Actual hours - standard hours)
=$ 5.60 x (110,000 - 117,500)
=$-42,000 Unfavourable
Some common examples of short-term investments include CDs, money market accounts, high-yield savings accounts, government bonds, and Treasury bills. Usually, these investments are high-quality and highly liquid assets or investment vehicles.
Cash 15000
Short-term investments 5000
Accounts Receivable 8000
Inventory 20000
Other current assets 6000
Total current assets 54000
Current Ratio
Choose Numerator / Choose Denominator = Current Ratio
Current Assets / Current Liabilities = Current Ratio
54000 / 20000 = 2.7 to 1
2
Acid-Test ratio
Choose Numerator / Choose Denominator = Acid-Test ratio
Cash + Short-term investments + Current Receivables / Current Liabilities = Acid-Test ratio
15000 + 5000 + 8000 / 20000 = 1.4 to 1
Learn more about Short-term investments here
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