Answer:
$206,080
Explanation:
Total conversion costs transferred out of the Canning Department:
= Units Completed and transferred out * Cost per equivalent unit
= 56,000 * $3.68
= $206,080
So, the total conversion costs transferred out of the Canning Department equals $206,080
Answer:
Explanation: Problem-focused coping targets the causes of stress in practical ways which tackles the problem or stressful situation that is causing stress, consequently directly reducing the stress. Problem focused strategies aim to remove or reduce the cause of the stressor, including: Problem-solving. Time-management.Stress arises when individuals perceive a discrepancy between the physical or psychological demands of a situation and the resources of his or her biological, psychological or social systems . There are many ways of coping with stress. Their effectiveness depends on the type of stressor, the particular individual, and the circumstances. For example, if you think about the way your friends deal with stressors like exams, you will see a range of different coping responses. Some people will pace around or tell you how worried they are, others will revise, or pester their teachers for clues. Problem-focused coping is that kind of coping aimed at resolving the stressful situation or event or altering the source of the stress. Coping strategies that can be considered to be problem-focused include (but are not limited to) taking control of the stress (e.g., problem solving or removing the source of the stress), seeking information or assistance in handling the situation, and removing oneself from the stressful situation.
Answer:
Fixed cost is the one which remains fixed and doesn't changes within a range of level of activity changes which includes Factory property taxes (doesn't changes with furniture manufacturing), accounting staff salaries (doesn't changes with furniture manufacturing), sales office rent (doesn't changes with furniture manufacturing), Sales manager salary and Depreciation on factory equipment.
On the other hand, the variable cost changes with the change in the level of activity and this includes fabric for seats (greater usage for greater amount of seats), assembly labor and sales commissions paid.
Period cost is the cost that is associated with the passage of time and increases with the passage of time and is not dependent on level of activity.
This includes Factory property taxes, accounting staff salaries, sales office rent, Sales manager salary and Depreciation on factory equipment.
Product cost is the cost that is associated with costs that are directly linked with manufacturing of the product. This includes all the variable overheads, specific fixed cost and variable costs. The examples include Fabric for seats and Assembly labor.
