Answer:
Option D: $21,800 Unfavorable
Explanation:
Direct Material Price Variance = Actual Cost of Direct Materials Purchased – Actual Quantity of Direct Materials Purchased at Standard Price
If,
Actual Cost of Direct Materials Purchased > Actual Quantity of Direct Materials Purchased at Standard Price = Unfavorable Variance
Actual Cost of Direct Materials Purchased < Actual Quantity of Direct Materials Purchased at Standard Price = Favorable Variance
Working
Direct Material Price Variance = $249,000 – (142,000 Kg × $1.6 per Kg)
Direct Material Price Variance = $249,000 – $227,000
Direct Material Price Variance = $21,800
As per decision rule stated above, Parallel Enterprises has an Unfavorable Direct Material Price Variance of $21,800
Answer:
The answer is D.
Explanation:
An increase in the market rate of interest of a bond will decrease the market price of the bond. Market rate of interest of a bond is inversely related to the market price of the bond.
For example, A bonds is issued with a higher interest rate, the price of existing bonds will fall because the demand for this bond falls.
A technique that helps managers summarize relevant and important facts from the internal and external analysis of an organization in order to formulate strategy is called as : SWOT Analysis
The SWOT analysis is created to determine company's strength, weakness, opportunities, and threats and used these as a base for decision making
hope this helps
Answer:
<em>$13</em>
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Explanation:
The fix manufacturing cost per unit can be calculated as following:
+) Fixed manufacturing cost per unit = Fixed manufacturing cost/ Units produced
= 240,000/ 60,000 = $4
The variable costs per unit include:
+) Direct materials per unit: $5
+) Direct labor per unit: $3
+) Variable overhead: $1
=> The per unit manufacturing cost under variable costing is: 5 + 3 + 1 = $9
<em>The per unit manufacturing cost under absorption costing is = Fixed manufacturing cost per unit + The per unit manufacturing cost under variable costing</em>
<em>= 4 + 9 = $13</em>
The consumer price index (cpi) is constructed using the goods and services purchased by the average household.
A consumer is someone who orders purchased goods, products or services primarily for personal, social, familial, household and similar needs not directly related to their entrepreneurial or business status. A person or group intended to use, order, or use
There are four types of consumers: omnivores, carnivores, herbivores and decomposers. Herbivores are creatures that eat only plants for the food and energy they need. Animals such as whales, elephants, cows, pigs, rabbits, and horses are herbivores.
Consumer means a person who purchases goods or services for consideration or hires services under a paid, promised, partially paid, partially promised or deferred payment scheme. is.
Learn more about consumer here:brainly.com/question/380037
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