Answer:
The correct answer is B.
Explanation:
Giving the following information:
26,000 units:
Total variable costs= $448,500
Fixed costs= $507,000
<u>First, we need to determine the unitary variable cost:</u>
Unitary variable cost= 448,500/26,000
Unitary variable cost= $17.25
<u>Now, the total cost for 24,000 units:</u>
Total variable cost= 24,000*17.25= $414,000
Total fixed cost= $507,000
Total cost= $921,000
Companies using the accrual concept of accounting to complete the measurement process at the year end through the recording of adjusting entries.
<h3>What is an accrual concept?</h3>
An accrual concept is one of the method which records the incomes at the time when it is earned or charges when it is incurred.
Adjusting entries are the entries recorded in the accounting books to close all the accounts at the year end. It helps in determining the correct amount of charges and revenues at the time of finalizing the accounting statements.
Therefore, the adjusting entries are used by the company to complete the measurement process while applying the accrual concept.
Learn more about the accrual concept in the related link:
brainly.com/question/17256489
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Answer:
$35,400
Explanation:
The total cost is the sum of the direct and indirect costs. The direct cost is made up of the direct material and direct labour costs. The indirect cost or overheads is a cost to be apportioned based on the estimated total for the year and the units produced during the period
Total direct cost for January = 600 ($20 + $30)
= $30,000
Total indirect cost for January = 600/6000 * $54,000
= $5,400
The total cost of the units made in January was
= $30,000 + $5,400
= $35,400
Answer:
A and B can go into a swap to gain advantage while still borrow at their desired rate. Details are in the explanation part.
Explanation:
Both A and B will borrow the same amount in the market, in which:
+ A can borrow from outside, floating at LIBOR + 0.5%. Go to a swap with B to receive LIBOR to B and pay fixed rate of 12% on the borrowed amount. So, total interest rate A has to pay is: Libor - (Libor + 0.5%) - 12.0% = -12.5% or 12.5% fixed => A borrowed fixed at 0.5% lower.
+ B can borrow from outside, fixed at 11%. Go to a swap with A to receive fixed rate of 12% and pay Libor to B on the borrowed amount. So, total interest rate B has to pay is: 12% - Libor -11% = -(Libor - 1%) or Libor - 1% floating => B borrowed floating at 2.5% lower.
I think it would be D.
Hope this helps
