Answer:
Option (B) is correct.
Explanation:
Equivalent units of production(EUP) - Materials:
= Transferred out + Ending balance
= 10,451 units × 100% + 3,483 units × 100%
= 10,451 + 3,483
= 13,934
Equivalent units of production(EUP) - conversion:
= Transferred out + Ending balance
= 10,451 units × 100% + 3,483 units × 36%
= 10,451 + 1,253.88
= 11,704.88
Material cost = ![\frac{Cost\ of\ direct\ material}{EUP\ material}\times units\ transferred\ out](https://tex.z-dn.net/?f=%5Cfrac%7BCost%5C%20of%5C%20direct%5C%20material%7D%7BEUP%5C%20material%7D%5Ctimes%20units%5C%20transferred%5C%20out)
Material cost = ![\frac{97,538}{13,934}\times 10,451](https://tex.z-dn.net/?f=%5Cfrac%7B97%2C538%7D%7B13%2C934%7D%5Ctimes%2010%2C451)
= 73,157
Conversion cost = ![\frac{Direct labor+overhead}{EUP\ conversion}\times units\ transferred\ out](https://tex.z-dn.net/?f=%5Cfrac%7BDirect%20labor%2Boverhead%7D%7BEUP%5C%20conversion%7D%5Ctimes%20units%5C%20transferred%5C%20out)
Conversion cost = ![\frac{51,257+8,903}{11,705}\times 10,451](https://tex.z-dn.net/?f=%5Cfrac%7B51%2C257%2B8%2C903%7D%7B11%2C705%7D%5Ctimes%2010%2C451)
Conversion cost = ![\frac{60,160}{11,705}\times 10,451](https://tex.z-dn.net/?f=%5Cfrac%7B60%2C160%7D%7B11%2C705%7D%5Ctimes%2010%2C451)
= 53,715
Therefore,
Total cost of units completed during the period(10,451 units):
= Material cost + Conversion cost
= 73,157 + 53,715
= 126,872
It is on account of nobody is independent.A service is the creation of a basically elusive advantage, either in its own particular right or as a critical component of a substantial item, which through some type of trade, fulfills a distinguished need.
Answer:
These statements are correct:
- It makes it easier to compare prices across Europe - the Euro is the common curriency across 19 countries, but prices in those countries are far from being the same. For example, Germany is a lot more expensive than Greece (although a lot wealthier too), and Greek people can easily find out that the same product in Germany costs more euros than in Greece.
- It makes Europe an optimal currency area - in the Eurozone, economic efficiency is now higher because resources can be allocated across different countries thanks to the fact that prices can be compared in the region.
The correct answer is "to survey <span>every 30th employee entering each mall entrance for one week".
Why is it considered to be the best method to get a random sample of the employees? The 30th employee, who enters the mall for the week is a random element and may work at different locations in the mall, which gives you a better random sample for the survey.</span>