Answer:
$4,520
Explanation:
Calculation for the cost of unused capacity that would be reported as a period expense on the income statement prepared for internal management purposes
First step is to calculate the Predetermine overhead rate using this formula
Predetermined overhead rate based on capacity = Estimated total fixed manufacturing overhead cost ÷ Estimated total amount of the allocation base
Let plug in the formula
Predetermined overhead rate based on capacity=$ 30,510÷270 hours
Predetermined overhead rate based on capacity=$113 per hour
Now let calculate the Cost of unused capacity using this formula
Cost of unused capacity =( Estimated total amount of the allocation base − Actual amount of the allocation base) × Predetermined overhead rate
Let plug in the formula
Cost of unused capacity= (270 hours − 230 hours) *$113 per hour
Cost of unused capacity=40 hours* $113 per hour
Cost of unused capacity=$4,520
Therefore the cost of unused capacity that would be reported as a period expense on the income statement prepared for internal management purposes will be $4,520
Answer:
$31,046
Explanation:
real interest rate = nominal interest rate - inflation
4% = nominal interest rate - 6% ⇒ nominal interest rate = 10%
if you want to determine the present value of the fifth payment, and you require a 4% real interest rate, the you must use a discount value = nominal interest rate
present value = payment / (1 + rate)⁵ = $50,000 / (1 + 10%)⁵ = $50,000 / 1.1⁵ = $50,000 / 1.61051 = $31,046
Answer:
<u>Platform products</u>
Explanation:
Platform product refer to those products whose design is used as a basis or serve as a platform in designing subsequent similar products. For example, all electronics work on some similar principles.
For instance, a refrigerator or an air conditioner, both utilize a compressor for cooling.
Consumer electronics are characterized under platform products since electronics include whole family of products which use electricity for working. A music system or a television, both run on electricity and share some common operating principles.
Answer:
weighted-average contribution margin= $4.7
Explanation:
Giving the following information:
Hurricane lamps account for 70 percent of the units sold, while the flashlights account for the remaining 30 percent of unit sales. The unit sales price of the lamps is $9.00, and the unit variable cost is $4.00. The unit sales price of the flashlights is $7.00, and the unit variable cost is $3.00.
<u>To calculate the weighted-average contribution margin, we need to calculate first the weighted-average selling price and weighted average variable cost for each product.</u>
weighted average selling price= (selling price* weighted sales participation)
weighted average selling price= (0.7*9 + 0.3*7)= $8.4
weighted average variable cost= (variable cost* weighted sales participation)
weighted average variable cost= (0.7*4 + 0.3*3)= 3.7
<u>Now, we can calculate the weighted average contribution margin:</u>
weighted-average contribution margin= 8.4 - 3.7= $4.7
D. growth of neither public nor private sector unions
Explanation:
In recent years both Public and private unions have lost popularity among the workers as they have been slowly losing their importance in the modern capitalistic societies.
<u>Union memberships were important for the security of the rights of the workers</u> and these unions were often quite influential too. This has not remained the case unfortunately.
<u>With sanctions in place, unions do not have an effective job to do and their popularity has dwindled. </u>
