Answer:
Cost per unit under variable costing $
Direct material 110
Direct labour 150
Variable manufacturing overhead <u> 75 </u>
Cost per unit <u>335 </u>
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Cost per unit under absorption costing $
Direct material 110
Direct labour 150
Variable manufacturing overhead 75
Fixed manufacturing overhead ($2,700,000/90,000) <u>30</u>
Cost per unit <u>365</u>
Explanation:
In variable costing, cost per unit is calculated by the addition of all variable costs while in absorption costing, fixed manufacturing overhead application rate is added to the variable costs in order to obtain the cost per unit.
When a manufacturer forbids an intermediary to carry products of competing manufacturers, the arrangement is known as exclusive dealing.
Exclusive dealing happens while one commercial enterprise buying and sells with some other places situations on the opposite's freedom to pick what it buys or sells, who it does commercial enterprise with, or wherein it trades. Unique dealing is common in business preparations. extraordinary dealing is only illegal while it drastically lessens opposition.
Exclusive dealing is normally described by using the state of affairs wherein the advertising outlet contains best the fabricated from one manufacturer in a particular product type. as an example, while McDonald's sells the handiest Coca-Cola, this is distinctive dealing.
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The demand for silver decreases, other things equal, when the gold market is suddenly expected to boom.
This is the logical consequence of the fact that silver and gold are used as investment commodities to preserve the value of your assets. If market predicts a quick increase in the prices of gold, the market will sell its assets in silver to purchase assets in gold to make a greater profit.
Answer:
Balance with Fed on last day to be $ 800
Explanation:
Computation of balance on last day of maintenance period
Balance maintained $ 450 for 2 days $ 900
$ 700 for 3 days $ 2,100
$ 650 for 2 days $ 1,300
$ 450 for 3 days $ 1,350
$ 650 for 3 days <u>$ 1.950</u>
Average of balances maintained
13 days $ 7,600
Average balance maintenance required for 13 + last day)
$ 600 * (13 + 1) 14 days $ 8,400
so the balance with the Fed on the last day has to be
$ 8,400 - $ 7,600 $ 800
Answer:
It will be a financial disadvantage of 52,800
Explanation:
Continued Discontinued Differential
Sales 276000 - -276,000
Variable -193,200 - 193,200
Fixed -30,000 - 30,000
Allocate cost -73000 -73000 -
Result - 20,200 -73,000 -52,800
We compare each alternative:
if discontinued only the allocate cost will remain.
but we also loss the contribution of the product sales.
Sales 13,800 x 20
Variable 13,800 x 14
Tracable Fixed total fixed cost - unavoidable fixed cost
103,000 - 73,000 = 30,000
Allocate 73,000
Once we got the number we plug into the table and calcualte the differential income.
