Answer:
1.72
Explanation:
SOLUTION
Cost of labor = $ 2000
Cost of material= $ 400
Overhead labor= $500
Multifactor productivity = (Value of Output/(Labor Cost + Material Cost + Overhead Cost))
(500 units)($10/unit)÷( $2,000 + $400+ $500)
= $5000÷$2900
= 1.72
Answer:
Inventory at year-end: 344,000
Explanation:
The inventory should add the purchased goods from Pelzer as the possesion is transfer at shipping point.
The sales units to Alvarez should also be included as teh transfer is not complete yet. The term on this transaction are at destination.
Total inventory in transit: 28,940 + 39,800 = 68,740
on hand: $ 275,260
in-transit: $<u> 68, 740 </u>
Total: $ 344,000
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)
ANSWER: (A)
EXPLANATION: Gross margin is the difference between revenue and cost of goods sold divided by revenue. Gross margin is expressed as a percentage. Generally, it is calculated as the selling price of an item, less the cost of goods sold. Gross Margin is often used interchangeably with Gross Profit, but the terms are different.
