Answer:
A. Cost - focus
Explanation:
Cost focus refers to the situation whereby a company or an organization compete with other companies or organizations based on price to target a narrow markets. It focuses on the minimization of cost within the focused market group. Organizations doing this seeks to achieve cost advantage in its target segment. By selling at prices that are below their competitors, Mountain Rescue is practicing cost focus strategy.
Answer:
The company must sell $300,000 to earn a target profit of $90,000.
Explanation:
Contribution margin per unit = Sales price per unit - Variable costs per unit. = $60.00 - $15.00 = $45
Contribution margin ratio = Contribution margin per unit / Selling price per unit = $45 / $65 = 0.75, or 75%
Total Fixed Costs = $135,000
Target profit = $90,000
Sales in dollars to earn the target profit = (Fixed cost + Targeted profit) / Contribution margin ratio = ($135,000 + $90,000) / 75% = $300,000
Therefore, the company must sell $300,000 to earn a target profit of $90,000.
Under a cafeteria plan employees get pre-tax benefits.
A cafeteria plans allows employees to get certain benefits without paying taxes on them.
Answer:
The correct answer is letter "D": Expectancy.
Explanation:
The Expectancy Theory refers to behaviors individuals are likely to take because of upcoming actions they are aware of that can happen. The theory was concluded after research conducted by Business professors <em>Edward Lawler, Lyman Porter, </em>and <em>Victor Vroom</em> studying people's behavior at work.
Overhead rate per direct labor cost: 180%
Overhead rate per direct labor hour: 18
Overhead rate per machine hour: 9
Procedure:
Overhead rate per direct labor cost
= 894600 ÷ 497000
= 1.8
= 1.8 × 100
= 180%
Overhead rate per direct labor hour
= 894600 ÷ 49700
= 18
Overhead rate per machine hour
= 894600 ÷ 99400
= 9
Divide each operating activity cost by manufacturing overhead cost
What is overhead rate?
The overhead rate is a cost that is incurred during the manufacturing of a product or service. Overhead costs are expenses that are not directly related to production, such as corporate office costs. An overhead rate is applied to the direct costs associated with production to allocate overhead costs by spreading or allocating overhead costs based on specific measures.
Learn more about rate here:
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