The answer is : b. An externality
The example of an Externality is air pollution from Car emission
The air pollution is not technically covered and intended by the car manufacturing company , but it harm a third party ( civilians) who do not involved in the car production
Answer:
The answer are:
- $62.50 per direct labor hour - for preparation department
- $33.33 per direct labor hour - for processing department
Explanation:
To calculate the departmental overhead cost per direct labor hour we must divide the total overhead cost over the total amount of direct labor hours.
Preparation department: $25,000 / 400 DLH = $62.50 per DLH
Processing department: $20,000 / 600 DLH = $33.33 per DLH
This process of moving personnel, equipment, and materials to meet operational requirements is known as:
- Joint reception,
- staging,
- onward movement,
- Integration
<h3>What is Personnel Management?</h3>
This refers to the handling and administrative functions of making workers or personnel in an organization.
Hence, we can note that based on this essential process of moving personnel, equipment, and materiel in theater into forces capable of meeting operational requirements are collectively known as Joint reception, staging, onward movement and Integration
Read more about personnel management here:
brainly.com/question/10583893
Answer:
<u>Journal Entry at Acquisition Date:</u>
Debits :
Assets $409,000
Goodwill $28,000
Credit :
Liabilities $171,000
Investment in Subsidiary : Scrub Company $266,000
Explanation:
Power Corporation now has control over Scrub Company after acquiring 100% ownership of Scrub Company. Power Corporation is therefore required to consolidated Financial Statements in terms of IFRS 3.
Assets and Liabilities are Consolidated at their Acquisition Date Fair Values Not Book Values.
The Excess of the Purchase Consideration over the Net Assets Identified at Fair Value is called Goodwill.
<u>Journal Entry at Acquisition Date:</u>
Debits :
Assets ($436,000 + $21,000 - $6,000) $409,000
Goodwill (Balancing figure) $28,000
Credit :
Investment in Subsidiary : Scrub Company $266,000
Answer:
Contribution margin per composit unit is $56
Explanation:
Composit unit are the unit of sales which is made by combining multiple products. They are sold as a package. Their costs are calculated calculated.
Product Unit S. Price V. Cost / unit CM / unit No. of unit
Regular $20 $8 $16 1
Ultra $24 $4 $20 2
Composit Margin per unit = ( 1 x CM per unit Regular ) + ( 2 x CM per unit Ultra )
Composit Margin per unit = ( 1 x $16 ) + ( 2 x $20 )
Composit Margin per unit = $16 + $40
Composit Margin per unit = $56
