In the month of June, a department had 20,000 units in Beginning Work-in-Process that were 70% complete. During June, 90,000 units were transferred into production from another department. At the end of June there were 10,000 units in Ending Work-in-Process that were 40% complete. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. Using the Weighted Average method, the equivalent units of production for materials in June were:

Based on business and trading methods, the type of sales channel, that matches the description can be any of the following Retail, Wholesale, Direct Consumer, or B2B.

The Sales Channel is a term that is used to describe the ways or methods in which producers sell their products. This method can either be through direct or indirect routes.

Hence, in this case, it is concluded that each of the types of sales channels has its peculiarities that producers may choose to utilize.

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Answer:

Incoterms là một bộ quy tắc thương mại / thương mại được thiết lập bởi Phòng Thương mại quốc tế được sử dụng trong các hợp đồng mua bán quốc tế.

a. The cost of goods sold on October 24 using the FIFO method is $4,950.

b. The inventory on October 31 is 70 units.

a. To determine the cost of goods sold (COGS) on October 24 using the FIFO method, we need to calculate the cost of the units sold based on the order they were acquired. Here's the breakdown:

On October 1, we had 200 units in inventory at a cost of $30 per unit.

On October 7, we sold 160 units. Since the FIFO method assumes the first units acquired are the first to be sold, we take 160 units from the initial inventory of 200. The cost of these units is $30 per unit.

COGS = 160 units × $30 per unit

= $4,800.

On October 15, we purchased 180 units at a cost of $33 per unit. These units are added to the remaining inventory.

Remaining inventory = 200 units (initial inventory) - 160 units (sold) + 180 units (purchased)

= 220 units.

On October 24, we sold 150 units. Since we first consider the units purchased on October 15, we take 150 units from the remaining inventory of 220.

COGS = 150 units × $33 per unit

= $4,950.

b. To determine the inventory on October 31, we consider the remaining units in inventory after the sales. Since we had 220 units after October 15 and sold 150 units on October 24, the remaining inventory is:

Remaining inventory = 220 units - 150 units

= 70 units.

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The correct question is:

Beginning inventory, purchases, and sales for Item Zeta9 are as follows

Assuming a perpetual inventory system and using the first-in, first-out (FIFO) method, determine (a) the cost of goods sold on October 24 and (b) the inventory on October 31.

a. Cost of goods sold on October 24

a. Cost of goods sold on October 24

Unions are organizations that represent workers in a particular industry or profession. Their primary goal is to protect the rights and interests of workers by negotiating better wages, benefits, and working conditions.

Unions are organizations formed by workers to protect their interests and rights in the workplace. They advocate for collective bargaining, fair wages and benefits, workplace safety, non-discrimination, job security, training and education, and political advocacy.

Labor laws are laws that govern the relationship between employers and employees in the workplace. Examples include minimum wage laws, overtime laws, anti-discrimination laws, health and safety laws, leave laws, unionization laws, and employment contract laws. These laws govern the rights of employees to form and join unions and establish the legal requirements for collective bargaining.

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What are unions? What are their roles and policies?

Suppose that Honduras is open to international trade in oranges without any restrictions, it will import an infinite amount of oranges. Therefore, the import of oranges can be limited through a tariff. The Honduran government wants to reduce imports to exactly 100 tons of oranges to help domestic producers.

A tariff of $720 per ton will achieve this. A tariff set at this level would raise $72,000 in revenue for the Honduran government.

Tariff: It is a tax imposed by a government on imported or exported goods. The main purpose of a tariff is to limit imports and protect domestic production and employment.

In this scenario, a tariff is imposed by the Honduran government to limit the import of oranges and help domestic producers. Therefore, if the tariff is set at $720 per ton, then it would reduce the imports of oranges to exactly 100 tons, which is the desired goal of the Honduran government.

Moreover, the tariff rate multiplied by the number of imports gives the amount of revenue raised by the Honduran government, which is $720 × 100 = $72,000. Thus, a tariff set at $720 per ton will raise $72,000 in revenue for the Honduran government.

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Answer:

Air France La Première Lounge, Paris is the first best Airline lounge in the World.

Explanation:

The Air France La Première Lounge gives its customer one of the fashionable flying experiences in the world, as it includes freshening up the cozy cocktail bar to be brighter and more inviting, adding semi-private relaxation areas and installing new pieces of art.

In addition to having one of the best first class inflight experiences available, Air France also provides an outstanding ground experience in Paris. Best food is also offered at the restaurant there.

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Answer: $300,000

Explanation:

As overhead is applied on the basis of direct labor cost, the overhead rate for the period is:

= Overhead / Direct labor cost * 100%

= 5,340,000 / 890,000 * 100%

= 600%

If direct labor cost is $50,000 then overhead applied will be:

= Direct labor cost * Overhead rate

= 50,000 * 600%

= $300,000

The ethics program that should be adopted by the comoaby is D. Developing an ethics monitoring and reporting systems.

Ethics simply means the moral principle that's necessary to guide the behavior of an individual.

The type of ethics program should a company adopt with 200-999 employee is developing an ethics monitoring and reporting systems.

This is necessary to look into the activities of the employees.

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Steve Jobs, Steve Wozniak, and Ronald Wayne established Apple Inc. in Cupertino, California on April 1, 1976. The corporation initially concentrated on producing personal computers, such as the Apple II and the Macintosh.

Examples of low entry barriers include the necessity to have customers convert to a new brand without a lot of work or pain. Another example is the need to build a brand in a small market with little competition.

High exit barriers make markets unstable and incapable of self-regulation, which causes significant long-term fluctuations in profit margins. Because these markets are self-regulatory and stable, profit margins do not change much over time.

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Answer:

A. When the research costs more than the potential savings

This is correct on Edg :)

A consumer should stop researching a  product when the research costs more than the potential savings.

A consumer is the final user of a purchased product or service. Consumers can either be an individual or group of people who purchase or  use goods and services solely for personal use, and not for the manufacturing or resale.

Consumers are the people or organizations that purchase products or services. They are humans or other economic entities that use a good or service. Furthermore they do not sell on that that they bought.

They are the end-users in the sales distribution chain. A company that buys a printer for company use. The customer is the company who purchased the printer, and the consumers are the employees using the printer . The company doesn't intend to resell the printer.

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The legal affairs attorney working at AMD would most likely occupy an in-house counsel position.

An in-house counsel is a lawyer who is employed by a company or organization to provide legal advice and representation on a range of legal issues related to the company's operations, contracts, intellectual property, compliance, and litigation.

The role of an in-house counsel is to ensure that the company's actions and policies comply with relevant laws and regulations and to represent the company in legal proceedings when necessary. The in-house counsel works closely with the company's executives and employees to provide legal guidance and to identify and mitigate potential legal risks.

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Answer:

Direct

Explanation:

There are different types of conversion systems. Example includes the direct conversion and parallel conversion.

In this conversion system, users stops using the old system one day and starts using the next system the next.

Its requires fewer resources and is simple if nothing goes wrong. Risk involved mostly if the hardware and software are old or at a cutting edge.

Direct conversion is said to be an abrupt change where the the old system is simply unplugged and the new system is turned on. It does not allow users with any choice but to work with the new system. It is said to be risky and least cost.

Answer:

False

Explanation:

When a partner invests noncash assets in a partnership, the assets are recorded at the partner’s book value is incorrect and false.

Assets are to be recorder at their fair value whenever a partner invests non cash assets in a partnership. The practice is assets brought by partners into firm are always recorded at fair value not book value.

Answer:

debit to Returned Inventory for $100

Explanation:

The Journal entry is following below:

1. Sales Returns & Allowance Dr, $200

      To Account Receivable $200

(Being sales return is recorded)

Here, we debited the sales return and allowances as it is return and we credited the accounts receivable as it reduces the assets.

2. Returned Inventory Dr, $100

      To Cost of Goods Sold $100

(Being returned Inventory is recorded)

Here, we debited the returned inventory as it is return while we credited the cost of goods sold as the expenses is reduced.

Working note

Returned inventory = Actual return × Cost ÷ Customer purchase

= $200 × $1,750 ÷ $3,500

= $200 × 0.5

= $100

Human Resources as well as many other departments at Walmart usually use Accounting as a form of business communication.

Human resources  can be regarded as division of a business which carry out some functions such as;

This department overseas the employees affairs as well as their behavior.

Therefore, they use accounting as means of communication.

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The solution to the given question when we consider total cost and total revenue, given in the following table:

Quantity | Total Cost | Marginal Cost | Total Revenue | Marginal Revenue | Profit

------- | -------- | -------- | -------- | -------- | --------

0     | 5       | 5        | 0        | 0        | -5

1     | 11      | 6        | 6        | 6        | 1

2     | 17      | 6        | 12       | 6        | 5

3     | 24      | 7        | 18       | 6        | 4

4     | 31      | 8        | 24       | 6        | -7

5     | 39      | 8        | 30       | 6        | -9

6     | 47      | 8        | 36       | 6        | -11

7     | 55      | 8        | 42       | 6        | -13

As you can see, the firm's profit is maximized at quantity 3. This is because the marginal revenue is equal to zero at this point, which means that the firm is not making any additional profit by producing more units. In fact, if the firm produces more units, it will actually start to lose money.

Therefore, the answer to the question is 3.

In summary:

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If the marginal costs of abatement for polluter 1 become equal to polluter 2, it does not impact the socially efficient level of pollution. The level is still determined by equating Marginal Damage with the Aggregate MAC.

To graph each function, we can plot MAC1 and MAC2 on a graph with the quantity of emissions (E) on the x-axis and the marginal abatement cost (MAC) on the y-axis.

For MAC1: MAC1 = 100 - 10E

For MAC2: MAC2 = 50 - 10E

To compute the aggregate MAC curve, we add the individual MAC curves together. So, Aggregate MAC = MAC1 + MAC2.

Aggregate MAC = (100 - 10E) + (50 - 10E) = 150 - 20E

Now, let's calculate the socially efficient equilibrium by setting the Marginal Damage (MD) equal to the Aggregate MAC.

MD = Aggregate MAC

30E = 150 - 20E

Simplifying the equation, we get:

50E = 150

E = 3

Therefore, the socially efficient equilibrium occurs when the quantity of emissions (E) is 3.

Now, let's calculate the net social costs of the policy when the government sets the pollution level at four units.

Net social costs = Aggregate MAC - MD

Net social costs = (150 - 20(4)) - (30(4))

Net social costs = 110 - 120

Net social costs = -10

The net social costs of this policy would be -10, indicating a net benefit to society.

If a technological change occurs that reduces the marginal costs of abatement for polluter 1 to that of polluter 2, it means that MAC1 will become equal to MAC2.

Setting MAC1 equal to MAC2:

100 - 10E = 50 - 10E

Simplifying the equation, we find that E can have any value, as both sides are equal.

Graphically, this change would mean that MAC1 and MAC2 become parallel lines on the graph, with the same slope and intercept. The socially efficient level of pollution would still be determined by equating MD with the aggregate MAC.

In conclusion, if the marginal costs of abatement for polluter 1 become equal to polluter 2, it does not affect the socially efficient level of pollution. The socially efficient level is still determined by equating the Marginal Damage with the Aggregate MAC, regardless of the marginal costs of individual polluters.

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Labor efficiency variance = (Actual hour * Standard rate) - (Standard hour * Standard rate).

Labor efficiency variance = $404,600 F

By "efficiency of labor," we mean a worker's ability to produce more or better work, or both, over the course of a given amount of time.

1) Labor efficiency variance = (68,000 * $17) - ((30,600 * 3) * $17)

Labor efficiency variance = $1,156,000 - (91,800 * $17)

Labor efficiency variance = $404,600 F

2) Variance in direct labor worked divided by variance in labor efficiency

Variance in labor costs is $404,600 - $68,000.

Variance in labor costs = $336,600 F

3) Planned unit sold minus variable overhead equals variable manufacturing overhead cost.

Manufacturing variable overhead cost = 24,000 * $21

$504,000 is the variable manufacturing overhead cost.

4) Planned unit sold minus variable overhead equals variable manufacturing overhead cost.

Cost of variable overhead in production = 30,600 * $21

$642,600 is the variable manufacturing overhead cost.

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Answer:

a. The Gap purchased inventories totaling $10,061 million during fiscal 2015.

b. What amount did the company pay to suppliers during the year?

       Assets              =             Liabiltiies            +             Equity

a.         0                                         0                                -$10,077

b.    -$10,122                           -$10,122

      Revenue           -            Expenses              =              Net income

a.         0                                $10,077                                 -$10,077

b.         0                                     0                                             0    

Explanation:

                                           2015         2014

Inventories                      $1,873       $1,889

Accounts Payable           $1,112        $1,173

COGS for 2015 = beginning inventory + 2015 purchases - ending inventory = $1,889 + $10,061 - $1,873 = $10,077

Amount paid to suppliers = beginning inventory + 2015 purchases - ending inventory = $1,173 + $10,061 - $1,112 = $10,122

The expected cost for the insurer of this program for Kara and Dan is $300.

A fee associated with certain types of life insurance, such as variable and universal life insurance, is known as the cost of insurance. These charges, unlike premiums, are billed to pay for the insurer's administration, mortality, and other responsibilities.

The expected cost for the insurer can be calculated as follows:

We will first calculate the expected cost of paying out a claim for each individual, which would be"

=  $10,000 x 3%

= $300.

Then, we will calculate the expected total cost for both individuals by adding up the expected cost of paying out a claim for each individual, which would be:

= $300 x 2

= $600.

Now, we will subtract the expected cost of paying out claims from the total premium collected from both individuals, which would be:

=  $450 x 2

= $900

To obtain the expected profit for the insurer, which would be:

= $900 - $600

= $300.

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Answer:

d. a contract setting the price and date for a commodity purchase

Answer:

A. True

Explanation:

Project management can be defined as the process of designing, planning, developing, leading and execution of a project plan or activities using a set of skills, tools, knowledge, techniques and experience to achieve the set goals and objectives of creating a unique product or service. Generally, projects are considered to be temporary because they usually have a start-time and an end-time to complete, execute or implement the project plan.

The fundamentals of Project Management are considered universal across most businesses and professions.

The fundamentals of Project Management includes;

1. Project initiation

2. Project planning

3. Project execution

4. Monitoring and controlling of the project

5. Adapting and closure of project.

It is very important and essential that project managers in various organizations, businesses and professions adopt the aforementioned fundamentals in order to successfully achieve their aim, objectives and goals set for a project.

The design team creates multiple inexpensive versions of the product, known as minimum viable products (MVPs) - Prototype.

Spend time gaining an understanding by observing, engaging, and empathizing with customers to understand their experiences and their needs better - Empathize

Analyze observations and information to identify the core problem - Ideation

The design team comes up with solution ideas - Ideation

The design team identifies any additional problems and refines the final solution before the final product is produced and released to customers - Test

Generally, a design thinking means the set of cognitive, strategic and practical procedures used by designers in the process of designing and to body of knowledge that has been developed about how people reason when engaging with design problems. A design thinking is also associated with the prescriptions for the innovation of products and services within business and social contexts.

The term "design thinking" is been used to refer to specific cognitive style, a general theory of design (which is way of understanding how designers work), and a set of pedagogical resources (through which organisations or inexperienced designers can learn to approach complex problems in a designerly way).

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Answer:

D: unlimited wants and needs.

Explanation:

The resources we require to meet our basic everyday need and wants seems to be never enough. Resources are valuable things used to satisfy people's needs and wants, such as land, tools, money, time, and materials. The nature of resources is that there are limited in supply.

Scarcity is a state of not having sufficient resources to satisfy needs and wants. Due to scarcity, individuals, firms, and countries must prioritize their needs and wants. They have to devise a formula that guides the allocation of limited resources to meet insatiable needs. Scarcity requires prudent use of the few resources to address the needs and wants of community members.

Answer:

D

Explanation:

The amount that has been initially borrowed is $802, having an annuity payment of $300 at the end of each year and a market interest rate of 6%.

An annuity is a series of payments made at regular intervals in the financial world. Regular savings account deposits, monthly home mortgage payments, monthly insurance payments, and pension payments are all examples of annuities. The frequency of payment dates distinguishes annuities.

The formula for calculating the present value of an annuity which is actually the sum borrowed is :

V= A/i {1-(1+i)^-n} , where,

A= fixed payment of annuity,

i= market rate of interest, and

n = number of years

V= 300/0.06{1-(1+0.06)^-3}

   = 300/0.06{1-0.8396}

   = 300/0.06 × 0.1604

   =  $802

Therefore, $802 was initially borrowed.

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Calculation of the trend line Month Period(X) Demand(Y) XY X^2/Square of X)

April 175 75 1

May 2 60 120 4

June 3 90 270 9

July 475 300 16

August 5 95 475 25

September 6 88 528 36

EX=1+2+3+4+5+6=21

EY=75-60-90-75+95-88 = 483

XY SHORTCH 30CH 47528

X2=1+4-9-16+25-36=91

= 1768

Number of pends &

X-bar=X/n 21/6 3.5

Y-bars 1/4836805

= 3xxnx bar baxuare of K-bar

b=(EXY-nx-bar .Y-bar1/(X^2-n. Square of X-bar)

=11768-(6)(3.5)(805)1/191-(6)(35)(3.51)

(1768-1690.5)/(91-73.5)

=775/175

443

a=Y-bar-box-ban = 805-443(3.5) 805-15.51=65

So, the trend line equation is Ya-bx=65-443x d) october is the period 7 Sox=7 Using the trendline equation the forecast for october = 65-44307)=65-31.01 - 96.01

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Answer:

4,693.58 units

Explanation:

The computation of the number of unit to be ordered is shown below:

But before that we need to find out the standard deviation of review period and the lead time which is shown below:

\(\sigma (T+L) = \sqrt{(T+L) \sigma^{2} }\)

\(= \sqrt{(20+6)30^{2} }\)

= 152.97

Now the number of units to be ordered is

\(Q = D(T+L) + Z (\sigma ) - I\)

where,

T = Review period

L = Lead time

D = daily demand

I = Inventory

Z = service probability

Now placing these values to the above formula

So,

= 170 units ×  (20 + 6) + 2.05 × 152.97 - 40 units

= 4,420 units + 313.58 - 40  units

= 4,693.58 units

The 98% service probability is 2.05 and the same is to be considered

A firm's dividend payments less any net new equity raised are referred to as the firm's Cash flow to stockholders.

Revenue is the cash a business brings in from the sale of its goods and services. A company's net cash inflow and outflow are known as its cash flow. Cash flow is more of a liquidity indicator than revenue, which measures the effectiveness of a company's sales and marketing.

The amount of money a business distributes to its shareholders is known as a cash flow to stockholders. The cash dividends paid out during a reporting period are represented by this sum.

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Answer:

Treasury bills (T-bills) are short-term money market instruments issued by the government to raise short-term funds. They are issued for terms of less than a year and are sold at a discount from their face value. T-bills have maturities of 4, 8, 13, 26, and 52 weeks. Therefore, T-bills belong to the money market instrument(s).

Treasury notes (T-notes) are issued with maturities from two to 10 years and pay interest semi-annually. Therefore, T-notes belong to the capital market instrument(s).

Treasury bonds (T-bonds) are long-term investments that have maturities of 10 to 30 years and also pay interest semi-annually. Therefore, T-bonds belong to the capital market instrument(s).

If you would like to buy Treasury securities, it depends on your investment goals. If you want a short-term investment with low risk and low return, you can consider buying T-bills. If you want a medium-term investment with moderate risk and moderate return, you can consider buying T-notes. If you want a long-term investment with high risk and high return, you can consider buying T-bonds.

Explanation:

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