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slavikrds [6]
3 years ago
5

Rapier Woodworking Corporation produces fine cabinets. The company uses a job-order costing system in which its predetermined ov

erhead rate is based on capacity. The capacity of the factory is determined by the capacity of its constraint, which is an automated jointer. Additional information is provided below for the most recent month:
Estimates at the beginning of the month:
Estimated total fixed manufacturing overhead $15,580
Capacity of the jointer 380hours
Actual results:
Sales $60,200
Direct materials $17,800
Direct labor $16,470
Actual total fixed manufacturing overhead $15,580
Selling and administrative expense $9,600
Actual hours of jointer use 360hours

The cost of unused capacity that would be reported as a period expense on the income statement prepared for internal management purposes would be closest to:

a. $0
b. $5,980
c. $820
d. $6,800
Business
1 answer:
egoroff_w [7]3 years ago
5 0

Answer:

c. $820

Explanation:

The computation of the cost of unused capacity is given below:

But before that following calculations need to be done

The Predetermined overhead rate is

= Manufacturing overhead  ÷ capacity of jointer

= $15,580 ÷ 380

= $41 per hour

Given that

Actual use of capacity = 360 hours

Now

Unused hours is

= 380 - 360

= 20 hours

And, finally the cost of unused capacity is

= 20 × $41

= $820

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kirza4 [7]

The correct answer is A. Poverty noticeable declined.

According to Brooks article many entrepreneur are interested in security in jobs.

China is the most entrepreneurial country in the world.

There is Internet entrepreneurs and in mobile technology sectors.


4 0
3 years ago
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The client at the HIV clinic has come in complaining of unintended weight loss with diarrhea lasting over the last month. How is
AVprozaik [17]

Answer:

The correct answer is Loss of 10% of usual weight.

Explanation:

The attrition syndrome associated with HIV infection is characterized by:

  1. Loss of involuntary body weight and greater than 10% compared to the normal reference weight.
  2. Diarrhea or chronic weakness with fever, for a period greater than 30 days.
  3. Absence of any infection or condition other than HIV: cancer, tuberculosis, cryptosporidiasis and other enteritis that could explain these symptoms.
  4. In practice, any progressive and involuntary weight loss of this magnitude is considered a syndrome of attrition and translates into the development of a significant nutritional deficit that leads to significant physical and psychological deterioration.

The attrition syndrome may be a consequence of HIV infection itself. Thus, those patients presenting with symptoms of wear and tear should use all available options of antiretroviral therapy, which may remit symptoms and not require other specific interventions. It is also associated with opportunistic HIV infections and cancers. Opportunistic infections that cause diarrhea can cause attrition syndrome. This can cause greater immunodeficiency in affected people and predispose them to certain diarrheal opportunistic infections, which would be reinforced by a vicious cycle.

7 0
3 years ago
Incremental costs - Initial and terminal cash flow
Black_prince [1.1K]

Answer:

c. $504,000

Explanation:

Total cost of new equipment = Price of equipment + Shipping & Installation costs = $3,200,000 + $160,000 = $3,360,000

Increase in working capital = Increase in inventories & account receivables - Increase in accounts payable = $640,000 - $256,000 = $384,000

Total Initial net investment outlay = $3,744,000 ($3,360,000+$384,000)

Project terminal cash-flow = Sale value of equipment (after tax) + Recovery of working capital = $200,000*(1-0.40) + $384,000 = $120,000 + $384,000  = $504,000

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A financial services firm routinely processes a large volume of account change requests. A Lean Six Sigma team wants to understa
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Answer:

E) 1920

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The computation of  the maximum items in process is shown below:

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= 16 hours × 2 × 60 minutes

= 1,920

Simple we multiply the all items which are given in the question, so that the accurate value can come i.e maximum target cycle time, normal processing rate per minute and the number of minutes in one hour

3 0
3 years ago
when firms manage the return of goods from consumers either because they are defective or for recycling purposes, they are invol
Vladimir [108]

Reverse logistics is the process by which businesses handle the return of consumer items for recycling or because they are defective.

Supply chain management that sends goods back from buyers to sellers or producers is known as reverse logistics. Reverse logistics are needed for procedures like returns or recycling after a customer receives a product. Reverse logistics begin at the customer and work their way backward through the supply chain to the producer or the distributor. Reverse logistics can also refer to procedures where the customer is in charge of the product's final disposal, such as recycling, refurbishing, or resale.

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