d) Operating expenses 170,000 200,000 (e) Income taxes payable 11,000 10,000 Using horizontal analysis, show the percentage change from 2016 to 2017 with 2016 as the base year
Basically Kenneth is writing a draft and signing it. The client, will probably change some (if not most) of Kenneth's article, specially any part where Kenneth might criticize the restaurant's service or exaggerate any good service provided by the restaurant. The content of the article itself will be determined by the client.
Kenneth should be independent and impartial when writing an article critique, since writing what the restaurant wants is simply advertising. Sadly this is very common on certain industries, that is why all the movies are excellent or the best of all times, no matter how bad they are.
Total transferred units = 121,500 Direct labor costs = $30,000 Completed unit from the ending inventory = 42,400 x 25% = 10600 Now the total units transferred = 121,500 + 10600 = 132100 Direct labor cost per equivalent unit = Direct labor costs / total units transferred = 30,000 / 132100 = 0.227 Direct labor cost per equivalent unit = 0.23.
