Answer:
Their cost of units completed for direct materials is $1,52,000.
Explanation:
Cost of units completed for direct materials
= Units completed and transferred *Direct material EUP cost
= 38,000 *$4.00
= $1,52,000
Therefore, Their cost of units completed for direct materials is $1,52,000.
Answer:
The excerpt is an example of: Classical Conditioning Theory.
Explanation:
Russian physiologist Ivan Pavlov (1849-1936) conducted research studying the behavior of dogs to propose what is known as the Classical Conditioning Theory in which Pavlov explains learning is a process of associating responses to stimuli. The result would be a behavior. According to Pavlov, there are three steps in this learning process: <em>before conditioning, during conditioning, after conditioning.
</em>
In the example,<em> seeing a Human Resources (HR) representative in a suit is a </em>neutral stimulus<em> -does not generate a response. The employee lay-offs would represent an </em>unconditioned stimulus<em> -create a response. The two scenarios happen before conditioning. During conditioning, seeing HR representatives in suits and noticing lay-offs are associated. Finally, seeing only the HR representatives dressed-up represents a </em>conditioned stimulus<em> -naturally generates a response after conditioning.</em>
National saving is the nation's income that is left after paying for current consumption and government purchases, that is S = Y-C-G.
What is national saving?
National saving (saving) is the portion of the economy's total income that is left over after paying for consumption and government expenditures. individual saving the amount of money that households have after paying for expenses like taxes and expenditures.
How does national savings affect our economic growth?
Larger investments resulting from stronger GDP growth would be produced by an increase in overall savings. The high savings rates have the effect of increasing capital and boosting the nation's economic growth.
Learn more about national saving: brainly.com/question/15109837
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Answer:
11%
Explanation:
The computation of the annual rate of return is shown below:
Annual rate of return = Average annual income ÷average investment
where,
Average investment = (Initial investment + Salvage value) ÷ 2
= ($284,000 + $74,000) ÷ 2
= $179,000
And,
Average annual income is
= $60,490 - $40,800
= $19,690
So, the annual rate of return is
= $19,690 ÷ $179,000
= 11%
We simply applied the above formula
Answer:
$3,700
Explanation:
Units Reconciliation
Opening Stock 0
Add Production 1,900
Available for Sale 1,900
Less Sales (1,800)
Closing Stock 100
Unit Product Cost - Variable Costing
Total Cost = $ 49 + $ 28 + $ 5
= $82
<u>Income Statement - Variable Costing</u>
Sales $226,800
Less Cost of Sales
Opening Stock $0
Add Cost of goods manufactured ($82 x 1,900) $155,800
Less Closing Stock ($82 x 100) ($8,200) ($147,600)
Contribution $79,200
Less Expenses
Fixed manufacturing overhead ($32,300)
Variable selling and administrative expense ($ 11 x 1,800) ($19,800)
Fixed selling and administrative expense ($23,400)
Net Income $3,700
Conclusion
The net operating income for the month under variable costing is $3,700