Answer:
$406,000
Explanation:
Calculation to determine the actual total direct labor cost for the current period
Using this formula
Actual direct labor cost=Standard direct labor cost + unfavorable rate variance - favorable efficiency variance 
Let plug in the formula
Actual direct labor cost=$400,000 + $10,000 - $4,000
Actual direct labor cost= $406,000
Therefore the actual total direct labor cost for the current period is $406,000
 
        
             
        
        
        
Answer: 14%
Explanation:
We can calculate this using the Gordon Growth Model which looks like this,
P = D1 / r - g
P is the current stock price
D1 is the next dividend 
r is the rate of return or the cost of capital
g is the growth rate. 
We have all those figures except the cost of capital so making r the subject of the formula we can solve for it. Doing that will make the formula, 
r = D/ P + g
r = 1.55 / 22.10 + 0.07
r = 0.1401
r = 14% 
14% is the equity cost of capital. 
If you need any clarification do react or comment. 
 
        
                    
             
        
        
        
Answer:
1. Neither ; 2. Consumer Surplus ; 3. Producer Surplus
Explanation:
Consumer Surplus is the difference between a good's price paid by consumer, & maximum price the consumer is willing to pay for the good. 
Producer Surplus is the difference between a good's price received by a seller, & minimum price at which the seller is willing to sell the good. 
1. Willing to pay $209 for watch, buyer willing to sell at $196, no trade as price ceiling at $190 : It illustrates neither concept as transaction has not actually occurred, so no price established. 
2. Willing to pay $39 for sweater, purchased it for $32 : It illustrates 'Consumer Surplus' case = $7 , as it shows difference between maximum willingness to pay by buyer ($39) & the actual buy price ($32) 
3. Willing to sell laptop at $190, sold it at $199 : It illustrates 'Producer Surplus' case = $9 , as it shows difference between minimum willingness to sell price ($190) &  actual sale price ($199) 
 
        
             
        
        
        
Answer:
<em>under</em><em> </em><em>heal</em><em>th</em><em> </em><em>and</em><em> safety</em><em> </em><em>law</em>
Explanation:
The primary responsibility for this is down to employees workers have duty to take of their own health and safety.