Answer:
The effect that will happen on the net income is an increase in $6,000.
Explanation:
For this product, we have:
Price: $90.
Variable cost: $28
Allocated fixed cost: $18
There is an opportunity to sell 3,000 units at $30, and the firm has excess capacity.
As the allocated fixed cost only counts for the existing level of production (before accepting the 3,000 additional units), they don't matter in the decision.
With excess capacity, the firm only incurs in the variable cost of $28 per unit. If the price is $30, the variation in the net income will be:
The effect that will happen on the net income is an increase in $6,000.
Answer:
The correct answer is D. Assign appropriate, but differing, discount rates to each project and then select the projects with the highest net present values.
Explanation:
The discount rate is the cost of capital that is applied to determine the current value of a future payment.
The discount rate is used to "discount" future money. It is widely used when evaluating investment projects. It tells us how much money is worth now from a future date.
The discount rate is the inverse of the interest rate, which serves to increase the value (or add interest) in the present money. The discount rate, on the other hand, detracts from the future money when it is transferred to the present, except if the discount rate is negative, in case it will mean that the future money is worth more than the current one. The interest rate is used to obtain the increase to an original amount, while the discount rate is subtracted from an expected amount to obtain an amount in the present.
Except in exceptional cases, the discount rate is positive because before the promise of receiving money in the future we have the uncertainty of whether we will receive it or not, since there may be a problem that prevents us from receiving that money. Therefore, the farther the money we are going to receive, the less it will be worth now.
Answer:
a) difference.
Explanation:
As we know the budget represents the difference between the expected and the actual results
So as per the given situation, in the case when the amount of the expected and the actual results are not same or similar so it should be the budget difference
hence, the option a is correct
And, the rest of the options are incorrect
Answer:
c.$36,750
Explanation:
If Bulls Division were dropped, then the total segment margin would be $147,000 and the total common cost would be $110,250, Then:
Operating income = Segment margin - Total cost
= $147,000 - $110,250
= $36,750
Therefore, The Operating income for Knickers Corporation as a whole if the Bulls division were dropped would be $36,750.
Explanation:
The study of organizational behavior in a company can be beneficial for managers to optimize people management practices.
The attitudes of employees in an organization are responsible for creating an organizational climate focused on harmony and ethics, so it is necessary for managers to know the profile and motivations of employees, to develop strategies that will help in creating a favorable organizational culture. the development of skills and abilities.
Knowing organizational human capital is extremely necessary to analyze how employees communicate individually and in teams, in order to develop tactics that maximize their potential and keep them motivated and engaged, so that there is integration and increased employee productivity, an essential factor for assist in business maximization and success.
