Answer:
1. $425,000
2. 10.49%
3. 1.25
4. 13.11%
Explanation:
The computations are shown below:
1. For Average operating assets
= (Beginning Operating Assets + Ending Operating Assets) ÷ 2
= (390,000 + 460,000) ÷ 2
= $425,000
2. For margin:
= Net Operating Income ÷ Sales × 100
= $55,750 ÷ $531,250 × 100
= 10.49%
3. For turnover:
= Sales ÷ Average Operating Assets
= $531,250 ÷ $425,000
= 1.25
4. For return on investment:
= Net Operating Income ÷ Average Operating Assets
= $55,750 ÷ $425,000
= 13.11%
Answer:
Option (d) is correct.
Explanation:
Given that,
Beginning work in process = 15,000 units
Assembly Department started = 30,000 units
Units completed = 35,000 units
Ending work in process:
= Beginning work in process inventory + Additions during the year - Units completed and transferred out
= 15,000 + 30,000 - 35,000
= 10,000 units
Therefore, the ending work in process is 10,000 units.
Answer:
This method encourages the selling division to operate efficiently.
Explanation:
Absorption cost transfer pricing is very essential to determine the right amount in which goods and services will be sold in the market. It involves setting a price for a particular product with inclusion of all its variable costs.
Absorption cost transfer pricing enables an organization to maximise profit this is because all the different cost incurred during production are added to the price of the product.
Answer: "market segmentation" .
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The ability to automatically detect the occurrence of an abnormality, thereby helping achieve quality at the source, is jidoka
Therefore, Jidoka's definition is best understood as "automation". This means manual automation or autonomous automation. The origin of Jidoka can be traced back to Toyota Motor Corporation, which was founded by Sakichi Toyoda as a textile manufacturer.
A famous example of Jidoka is his Model G for Toyoda Automatic Loom, invented and patented in 1925 by Sakichi Toyoda (1867–1930). This is one of the many looms invented by this inventor, but perhaps his most famous. This loom could be operated almost unmanned. Jul 31, 2018
Automation is a commonly used term in Lean Manufacturing, widely considered one of the pillars of the Toyota Production System, the other being Just in Time (JIT). The term "Jidoka" is often used to impress others, but the idea behind it is less common outside of Toyota.
Learn more about jidoka here
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