Answer:
24.8 per hour
Explanation:
There are 3 workers and hence are three workstations. Consecutive activities are assigned to each workstation such that workload is as uniform as possible
Hence the time in each workstation (WS) is,
WS1 = 45+55+15 = 115 seconds
WS2 = 25+50+5+30 = 110 seconds
WS3 = 95+50 = 145 seconds
Workstation 3 has the highest processing time and hence is the bottleneck and determines the capacity of the process
Therefore capacity = 1/145 per second = 3600/145 per hour = 24.8 per hour
In measuring an impairment loss for a financial asset under U.S. GAAP and under IFRS, the carrying value of the financial asset would be compared to:
under U.S. GAAP Fair value and under IFRS recoverable amount.
Explanation:
In US GAAP, the cost of financial asset depreciation is calculated as the difference between carried value and fair value; in compliance with IFRS, a loss of financial asset impairment is defined as the difference between carrying value and the percentage of the asset that can be recouped.
In compliance with US-based ASC 360-10-35-20. The recovery of a historically identified impairment loss (or "restoration") is forbidden because an item is deemed to have a new cost base after an impairment loss has been registered.
To calculate cost of direct materials used, you take Purchases of raw materials and subtract the change in raw materials. The idea is that the cost of raw materials used will be however much raw materials decreased during the period plus the purchase of raw materials. Beginning raw materials is 4000, and ending raw materials is 3000, a change of -1000. Purchases of raw materials were 99,000. The Cost of Direct Materials is 99,000 - (-1000) = 100,000.
Answer:
a) Sub total of Kevin's order = $49.99
b) Total of Kevin's order = $62.99
Explanation:
In an invoice, the subtotal for a person's transaction of order is the sum of the item only without the addition of taxes, shipping, credit card fees(if they order and pay for the item online), discounts e.t.c
The total amount for the purchase of an order is the sum total which includes cost of the goods, discounts, taxes, shipping fees e.t.c.
For Kevin,
a) His Subtotal is the cost of his Base ball jacke × number of jackets
= $49.99 × 1
= $49.99
b) Total of Kevin's order
= Cost of his Base ball jacket + Shipping and Handling fee + Credit card fee
Shipping and Handling fee = $10.00 Credit card fee = $3.00
Total = $49.99 + $10.00 + $3.00
= $62.99
Answer:
A. nominal interest rate is equal to the expected inflation rate plus the equilibrium real interest rate.
Explanation:
Inflation can be defined as the persistent general rise in the price of goods and services in an economy at a specific period of time.
Generally, inflation usually causes the value of money to fall and as a result, it imposes more cost on an economy.
When this persistent rise in the price of goods and services in an economy becomes rapid, excessive, unbearable and out of control over a period of time, it is generally referred to as hyperinflation.
The Fisher effect states that the nominal interest rate is equal to the expected inflation rate plus the equilibrium real interest rate.
Thus, the real interest rate in a particular country's economy equals the nominal interest rate minus the expected inflation rate.
All things being equal (Ceteris paribus), the expected inflation rate of a country's economy would eventually cause an equal rise in the interest rate that the deposits of the country's currency can offer. Also, as inflation increases, the real interest rate falls or decreases.
