Answer:
units completed and ending work in process.
Explanation:
In order to find out the equivalent units we consider the completed units and the ending work in process units.
In mathematically,
= Units transferred × completion percentage + ending work in process units × completion percentage
By considering the units transferred and the ending work in process units after taking the completion percentage we can easily calculate the equivalent units so that the allocation of the manufacturing cost could be done
Answer:
e. - $2,330.
Explanation:
Working capital is calculated by subtracting total current liabilities of a company from its total current assets. This is the amount of capital which is used by the company in running day to day operations. Working capital is considered an important part in company's operating capital.
The net working capital is calculated by subtracting working capital at the end of year minus working capital at start of the year.
Working capital at start = Current Assets - Current Liabilities
Working capital at start : $16,200 - $13,280 = $2,920
Working capital at end = Current Assets - Current Liabilities
Working capital at end : $14,800 - $14,210 = $590
Net working capital = Working capital at year end - Working capital at start of year.
Net working capital = $590 - $2,920
Net working capital = - $2,330.
Answer: return on equity
Explanation:
The return on equity is simply a measure of how profitable a business will be when it's being compared to its equity. Return on equity is the net income divided by the equity. It can also be gotten when liabilities is deducted from assets.
In the above analysis, return on equity equals 5% because 100 cents make 1 dollar. Therefore, 5/100 × 100 gives 5%.
Answer: ADRs.
Explanation:
ADRs or American Depository notes are a way for American investors to buy stock in foreign companies without the companies having to list themselves in any American exchange. It works by an American depository bank issuing the ADR which would have a varying number of shares in a foreign company with the minimum being 1 share. Investors can then buy these ADRs. These ADRs also trade on stock exchanges as well.
Answer:
AC Problems : Incurred even at 0 output level, much varying & deviant from cash flows
VC Problems : Doesn't include fixed cost, incomplete expenditure, incomplete financial (accounting) statements.
Explanation:
Average Cost is the cost per unit off output.
Problems with AC as a performance measure :
- It includes all (fixed & variable cost) average. So, including fixed cost, it is not zero even at zero output level.
- It's variance analysis during production & cost phases is very complicated.
- It's result are deviant as evident from cash flows.
Variable Cost is the cost incurred on variable factors of production.
Problems with VC as a performance measure :
- It doesn't include fixed cost. So, it is not a correct measure of complete total expenditure.
- Fixed costs are huge. No financial inclusion of them makes accounting information unreliable (for legal purposes)