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Answer: 9.07%
Explanation:
The Weighted Average Cost of Capital is essentially how much it costs a company to raise all the capital it has including long term debt and equity.
It is calculated by weighing each category of capital with their cost to find the Weighted Average.
In this scenario therefore it will be calculated by,
= 0.37 ( 0.061) + 0.63 ( 0.143)
= 0.02257 + 0.09009
= 0.11266
= 11.27%
It is said that Division A's projects are assigned a discount rate that is 2.2 percent less than the firm's weighted average cost of capital. That would be,
= 11.27 - 2.2
= 9.07%
The discount rate applicable to Division A is 9.07%
Answer:
rate variance $ 72,000.00 F
efficiency variance $ 75,000.00 U
Total Variance: 3,000.00 U
Explanation:
DIRECT LABOR VARIANCES
std rate $ 15.00
actual rate $ 12.60 (378,000 labor cost / 30,000 labor hours)
actual hours 30,000
difference $2.40
rate variance $72,000.00
As the company wages were lower than expected, it saved rate-related cost
std hours 25000.00 (5,000 units x 5hours each = 25,000)
actual hours 30000.00
std rate $15.00
difference -5000.00
As the company use more hours the cost were higher than standard
efficiency variance $(75,000.00)