Answer:
$1,568,498
Explanation:
First calculate the Amont of discount
Discount on the bond = Face value - Proceeds from the bond = $20,000,000 - $19,604,145 = $395,855
Now prepare the bond amortization
The Bond Amortization schedule is attached with this answer, please find it.
Now calculate the interest expense for 2017
Interest Expense 2017 = $784,165.80 + $784,332.43
Interest Expense 2017 = $1,568,498.23
Interest Expense 2017 = $1,568,498
Answer and Explanation:
The computation is shown below:
1.
Direct Material Price Variance = Actual material cost - Actual Quantity × Standard Price
For Silver
= $13848 - 577 × 23
= $577 (U)
For Crystal
= $2926 - 7700 × 0.40
= $154 (F)
Direct Material Quantity Variance = (Actual Quantity - Standard Quantity) × Standard Price
For Silver
= (577 - 1530 × 0.40) × 23
= $805 (F)
For Crystal
= (7700 - 1530 × 5) × 0.40
= $20 (U)
2.
Direct Labor Rate Variance = Actual Cost - Actual Hours × Standard Rate
= $36915 - 3210 × 12
= $1605 (F)
And,
Direct Labor efficiency Variance = (Actual hours - Standard hours) × Standard Rate
= (3210 - 1530 × 2) × 12
= $1800 (U)
It focus on issues such as determining who will be getting raises in administrative purposes .
<h3>Administrative purposes </h3>
Administrative purposes means any purpose necessary for the operation and proper functioning of the administrative, educational and medical services carried out by an approved developer in a zone.
Administrative purposes include administrative issues, including the working of the corporations, funding from the State government, disbursement of counsillor funds and shortage of staff, got about two to three times more attention than solid waste management, education and health.
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If you are in a car accident cause by someone else who also has insurance, the type of insurance plan that will not require you to pay out of pocket costs is liability insurance. If the car accident was not your fault and the person who caused the accident is also insured the claim should be paid by him under his coverage and your pocket will be safe as well as your insurance will not be affected.
When a manager needs to make a decision using the ethical decision-making process and reaches the second stage, they check whether the decision violates the c. fundamental rights of any stakeholders
The ethical decision-making process involves making decisions that are consistent with the relevant ethical views of the company which it draws from the society it is based in.
The second stage of this process involves checking whether the ethics involved in a certain decision, would violate the fundamental rights of shareholders which include:
- The right to ownership
- The right to Dividends
- The rights to evaluate corporate decisions
- The right to voting power
This is to ensure that the shareholders are taken care of because the first duty of a manager is to their shareholders.
In conclusion, managers need to check whether a decision affects the fundamental rights of shareholders before they embark on it.
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The options for this question include:
a. utilitarian beliefs
b. the global commons
c. the fundamental rights of any stakeholders
d. home country values