Answer:
<u>cost to be accounted for:</u>
beginning cost: 180,000
added cost 756,000
total cost <em> 936,000</em>
<u>cost accounted for:</u>
ending WIP 30,000 x 5.2 = 156,000
trasnsferred-out: 150,000 x 5.2 = 780,000
total cost accounted for <em> 936,000</em>
Explanation:
150,000 completed
50,000 at 60%
weighted average equivalent unit:
complete + percetage of completion ending WIP
150,000 + 50,000 x 60% = 180,000
Cost per unit:
936,000 / 180,000 = 5.2 dollar per unit
we should match the total cost pool with the ending WIP and trasnferred out units
Answer:
Yes, the results are the same in both frameworks. Please see below for explanation.
Explanation:
With regards to the bond supply and demand framework, people will look to buy more bonds since they are more wealthy now. Hence, the supply of bonds will increase. The supply curve and the demand curve will both move to the right, with the former shifting more than the latter. The equilibrium interest rate will increase.
With regards to the liquidity preference framework, once the economy experiences a positive shift, there will also be an increase in the demand for money. People will make an increased number of transactions as well and hence, the demand curve will move towards the right. The equilibrium interest rate will rise too.
<span>The person most qualified to assess the overall risk in a work package activity in a project is the team member and / or line manager.
The team member cannot be the only one who will assess such risks - he will need to be accompanied by the line manager, or the manager can do it on his own. PR and sponsors do not deal with such actions - PR deals with public relations, and sponsors with giving money.
</span>
Answer:
operation cash flow ( OCF ) is $98800
Explanation:
given data
number of units = 3800 units
variable cost = $185 per unit
fixed costs = $364,000
depreciation expense = $104,000
sales price = $305 per unit
tax rate = 35 %
fix cost = $360,000
to find out
what is the OCF given this analysis
solution
we know operation cash flow ( OCF ) is express as
OCF = [ { selling - variable cost ) × no of units } - fixed cost ] × [ tax rate ] + [ deprecation × tax rate ] ..............................1
put here all these value
OCF = [ { 305 - 185 ) × 3800 } - 360000 ] × [ 35% of income before tax ] + [ 104,000 × 0.35 ]
OCF = 96000 - 0.35×96000 + 36400
OCF = 62400 + 36400
OCF = $98800
