Manufacturing overhead was estimated to be $208,000 for the year along with 20,800 direct labor hours. Actual manufacturing overhead was $187.200, and actual direct labor hours were 19.700. To dispose of the balance in the Manufacturing Overhead account, which of the following would be correct? Multiple Choice O Cost of Goods Sold would be credited for $9,800 Cost of Goods Sold would be debited for $9.800 Cost of Goods Sold would be credited for $10.200 Cost of Goods Sold would be debited for $10,200 O
Answers
To dispose of the balance in the Manufacturing Overhead account, Cost of Goods Sold would be credited for $10,200 would be correct. In this case, the manufacturing overhead is under-applied because the actual overhead is less than the applied overhead.
Estimated manufacturing overhead = $208,000
Direct labor hours = 20,800
Actual manufacturing overhead = $187,200
Actual direct labor hours = 19,700
Formula for calculating the predetermined overhead rate = Estimated manufacturing overhead / Estimated direct labor hours = $208,000 / 20,800 = $10 per direct labor hour
Manufacturing overhead applied = Predetermined overhead rate × Actual direct labor hours= $10 × 19,700 = $197,000
Under-applied overhead = Actual manufacturing overhead - Manufacturing overhead applied= $187,200 - $197,000 = -$9,800
Since the actual overhead is less than the applied overhead, we need to credit the Cost of Goods Sold (COGS) account to balance the Manufacturing Overhead (MO) account. Therefore, the Cost of Goods Sold would be credited for $9,800.
However, the question asked us to dispose of the balance in the Manufacturing Overhead account which means we have to debit it. Therefore, the journal entry to dispose of the balance in the Manufacturing Overhead account would be:
Dr Manufacturing Overhead $9,800
Cr Cost of Goods Sold $9,800
Total manufacturing overhead = Actual manufacturing overhead - Under-applied overhead= $187,200 + $9,800= $197,000
The Cost of Goods Sold would be credited for the total manufacturing overhead for the year as follows:
Dr Manufacturing Overhead $197,000
Cr Cost of Goods Sold $197,000= $10 per direct labor hour × 19,700 direct labor hours = $197,000.
The difference between the actual manufacturing overhead and the estimated manufacturing overhead is referred to as under-applied or over-applied overhead.
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Related Questions
what is a business plan
Answers
Answer:
a document setting out a business's future objectives and strategies for achieving them
Explanation:
How old do you have to be before you can open up your own credit card account with a co-signer?.
Answers
Ages 18 to 20 must you can open up your own credit card account with a cosigner (not all banks allow this) or with income documentation.
What does it mean to be a cosigner on a credit card?As a co-signer, you assume full legal responsibility for the account and assure the lender that, in the event that the borrower defaults on the loan, you will repay the obligation.Due to this, only a small number of big credit card companies even accept co-signers for credit cards.If a family member or close friend asks you to co-sign a credit card application, you might be unsure of your ability to do so and whether it would be wise to do so.Although you are permitted to co-sign loan applications, this is not actually permitted for credit card applications.To learn more about credit card refer,
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which of the following can be used to overcome resistance to organizational change so that employees can understand the facilitation of change will be less detrimental than the consequences of not changing? a.diagnosis of variables b.force-field analysis c.the lewin model d.implementation of the change
Answers
The correct answer is option B. Force-field analysis can be used to overcome resistance to organizational change so that employees can understand the facilitation of change will be less detrimental than the consequences of not changing.
Force-field analysis is a technique that can be used to identify the factors that may facilitate or hinder the implementation of the change. By analyzing these factors, an organization can develop strategies to reduce resistance and promote the successful implementation of the change.
By understanding these forces and analyzing them, organizations can develop strategies to reduce or eliminate the restraining forces, and enhance the driving forces, making it easier to implement the change.
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Do you think percentage gains
would get more varied or less
varied if you added additional
mutual funds to your portfolio?
Answers
11. What does a bank use to make loans? *
12. What is an action by the Fed that would promote an expansionary policy?
13. What is an action by the Fed that would promote a contractionary policy
Answers
Explanation:
11.
Banks use depositors' money to make loans
12.
A central bank, such as the Federal Reserve in the U.S., will use expansionary monetary to strengthen an economy.
13.
Contractionary policies are macroeconomic tools designed to combat economic distortions caused by an overheating economy.
Disadvantages of choosing a job that is extremely popular or in demand
Answers
The disadvantage of choosing a job that is very popular or a job that is in high demand is that after a while such a job may become saturated or it would become monotonous.
What is a high demand job?This is the term that is used to refer to a job that the people that wpould employ labor are constantly in need of. Such a job is one that would require the people that have the qualification to opt in and get the places and the roles that they are to fill.
The issues that may arise from such a job that is in high demand is that after a period, such a job may have a lot of persons that would want to fulfil the role.
The number of qualified persons may become more than the job that is available for the people to do in the long run.
Hence this is a disadvantage. Therefore I would conclude by saying that the disadvantage of choosing a highly popular job is that the number of persons that are willing to fulfil the role may exceed the job overtime.
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the reductions in the cost of a single unit that result from large scale output of that product are called
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The reductions in the cost of a single unit that result from large scale output of that product are called economies of scale. Economies of scale occur when the cost per unit of output decreases as the volume of output increases.
There are several reasons why economies of scale occur. First, as the volume of output increases, fixed costs such as factory rent, equipment depreciation, and administrative expenses are spread over a larger number of units, resulting in a lower fixed cost per unit.
Second, larger volumes of output often allow for more efficient use of labor, as workers become more specialized and production processes become more streamlined. Third, larger volumes of output can lead to discounts on raw materials and other inputs due to bulk purchasing.
Economies of scale can benefit companies in several ways. First, they can lead to lower costs, which can increase profitability and help companies remain competitive in the market. Second, economies of scale can allow companies to price their products more competitively, which can increase market share and revenue.
Finally, economies of scale can help companies improve their production processes, which can lead to higher quality products and improved customer satisfaction.
However, it is important to note that there are limits to the benefits of economies of scale. At a certain point, further increases in output may result in diminishing returns, as the costs of additional resources, such as labor and materials, begin to outweigh the benefits of additional production.
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which type of decision is calculating gross pay for hourly workers? unstructured ad hoc procedural semi-structured structured
Answers
Calculating gross pay for hourly workers is an example of a procedural decision. Procedural decisions are those that follow a set of well-established rules, procedures, or algorithms.
In this case, the calculation of gross pay for hourly workers follows a set formula that includes the hourly rate and the number of hours worked.
The decision maker does not need to use creativity or critical thinking skills to make this decision, but simply needs to follow the established procedures to arrive at the correct answer.
Procedural decisions are generally routine, repetitive, and have a low level of uncertainty. They are often automated or delegated to lower-level employees who can follow a set of predefined rules or procedures.
Procedural decisions can help increase efficiency and consistency in decision-making processes, as well as reducing errors or biases that may arise from unstructured or ad hoc decision-making.
In summary, calculating gross pay for hourly workers is a procedural decision that follows established rules and procedures, and can be automated or delegated to lower-level employees.
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Mary is a stay-at-home mother whose husband died. She has two small
children to care for, and her husband was the primary wage earner for their
family. What Social Security benefits would care for Mary and her children?
A) retirement benefits
B) disability benefits
C) survivor’s benefits
D) worker’s compensation
Answers
Answer:
The answer that I think would be correct is option C (survivors benefits)
Explanation:
Retirement benefits definition: a form of social insurance payment made by the US Social Security (for age 62 and older) considering that Mary has two small kids, she probably isn't that old.
Disability benefits: in order to be eligible, you have to be unable to do regular or customary work for at least right days. Considering the fact that Mary is a stay at home mother then she wouldn't be employed.
Survivors benefit: this allows a retiree to ensure after death, a continuous lifetime annuity for their dependents.
Workers compensation: provision of benefits to employees who suffered work related injuries. Mary's husband most likely didn't die in the work place.
what is the independent and dependent variable?
please help
Answers
Answer:
The result should be the dependent variable. Its the result or what you can control.
Explanation:
Pearce Corp. exchanges equipment in a transaction that has commercial substance. The original cost of the asset surrendered was $120,000, and its accumulated depreciation at the date of exchange was $40,000. The asset received had a fair value of $50,000 and a book value of $32,000. What journal entries should be recorded
Answers
A journal entry is a formal accounting record that is used to document and record financial transactions in a company's books. It is the first step in the accounting cycle and provides a chronological record of all financial activities.
To record the exchange of equipment for Pearce Corp., the following journal entries should be recorded:
To remove the old equipment:
Debit: Accumulated Depreciation - Equipment ($40,000)
Debit: Equipment ($80,000) [($120,000 - $40,000)]
Credit: Equipment ($120,000) [original cost]
This entry removes the original cost of the surrendered asset and its accumulated depreciation from the books.
To record the new equipment received:
Debit: Equipment ($50,000) [fair value of the new equipment]
Credit: Equipment ($32,000) [book value of the new equipment]
Credit: Cash/Accounts Payable (if any cash or payable is involved)
This entry reflects the acquisition of the new equipment. The difference between the fair value and book value may result in a gain or loss, which is recorded separately if applicable.
If there is a gain or loss on the exchange:
Debit/Credit: Gain/Loss on Exchange ($18,000) [($50,000 - $32,000) or ($32,000 - $50,000)]
Credit/Debit: Equipment ($18,000)
This entry recognizes any gain or loss on the exchange. If the fair value is higher than the book value, it results in a gain. If the fair value is lower than the book value, it results in a loss.
These journal entries properly account for the exchange of equipment, including removing the old equipment from the books, recording the acquisition of the new equipment, and recognizing any gain or loss arising from the transaction.
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a company sold equipment that originally cost $180,000 for $144,000 cash. the accumulated depreciation on the equipment was $36,000. the company should recognize a:
Answers
The company should recognize a loss of $18000.The loss on the sale of equipment occurs when the cash received from the sale of equipment is less than the book value of the equipment sold.
The book value of equipment sold is the cost of equipment minus accumulated depreciation. In this case, the original cost of the equipment is $180,000, and the accumulated depreciation on the equipment is $36,000. Hence, the book value of the equipment sold is $180,000 – $36,000 = $144,000.The company sold the equipment for $144,000, which is the same as the book value of the equipment sold.
Since the cash received from the sale of equipment is the same as the book value of the equipment sold, there is no gain or loss on the sale of equipment in this case.
If the company had sold the equipment for less than the book value of the equipment sold, it would have recognized a loss on the sale of equipment. In this case, the cash received from the sale of equipment is $144,000, which is less than the original cost of the equipment, $180,000.
Therefore, the company should recognize a loss on the sale of equipment, and the amount of the loss is equal to the difference between the original cost of the equipment and the cash received from the sale of equipment, which is $180,000 – $144,000 = $36,000.
Hence, the company should recognize a loss of $18,000, which is half of $36,000.
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should anz bank abandon the physical branch model and transition all its services online
Answers
Yes, ANZ Bank should abandon the physical branch model and transition all its services online.
The banking industry has witnessed significant technological advancements in recent years, leading to a shift in customer preferences and behaviors. With the widespread adoption of online banking, mobile apps, and digital payment systems, the traditional brick-and-mortar branch model has become less relevant and more costly to maintain. ANZ Bank should seize the opportunity to adapt to the changing landscape and transition all its services online.
Firstly, transitioning to an online model allows ANZ Bank to significantly reduce operational costs associated with maintaining physical branches. The expenses related to rent, utilities, staffing, and security can be substantial. By eliminating the need for physical branches, the bank can allocate these resources towards enhancing its digital infrastructure, improving cybersecurity measures, and providing better online services to customers.
Secondly, an online banking platform offers greater convenience and accessibility to customers. With online banking, customers can access their accounts, make transactions, and seek support anytime and anywhere. This flexibility aligns with the demands of today's fast-paced society and provides a seamless banking experience. Additionally, online platforms can leverage advanced technologies such as artificial intelligence and machine learning to offer personalized financial advice and tailored product recommendations to customers.
Furthermore, transitioning to an online model enables ANZ Bank to reach a wider customer base, including those in remote areas or with limited mobility. Traditional physical branches often have geographical limitations, making it difficult for some individuals to access banking services. By going digital, ANZ Bank can extend its services to a broader audience, fostering financial inclusion and ensuring equal opportunities for all customers.
In conclusion, ANZ Bank should abandon the physical branch model and transition all its services online. This move will allow the bank to reduce costs, enhance convenience for customers, leverage advanced technologies, and reach a wider audience. Embracing the digital transformation is crucial for ANZ Bank to remain competitive in the evolving banking industry.
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ve durel evaluation of your work.
Aa
:)))
Hola
Activity
Lydia is a senior in high school. She works 20 hours a week at a popular clothing store. She is trying to save as much
money as possible for her college tuition. However, she has to buy a dress for prom, pay her car insurance, and get a
birthday gift for her sister. This week she received a $400 paycheck. She wants to deposit the entire check in her
savings account for her college tuition, but she stops herself. She decides instead to put $100 in the bank, spend $200
for her prom dress, pay $80 for her car insurance, and buy her little sister a $20 birthday gift. While shopping, she
sees a doll worth $21, which she thinks her sister will absolutely love. As a result, she decided to buy the more
expensive doll and spend less on her dress.
Did Lydia make an all-or-nothing or a marginal decision while spending her money?
Answers
Answer:
marginal decision
Explanation:
Marginal decision involves spending a little more or a little less than what has already been planned for based on the benefit to be gotten. If the marginal benefit exceeds the marginal cost, then the choice is a good choice. Marginal decision are made by using marginal analysis, that is comparing the cost and benefits of spending a little more or a little less.
In this scenario, she spends $1 more to buy her sister a doll because she thinks her sister would love it. The marginal cost in this case is $1. As a result on spending more on the gift, she spends less on her dress.
A life insurance producer's agency agreement normally authorizes the licensee to do all of the following EXCEPT:A. solicit insuranceB. sell insuranceC. issue policiesD. collect premiums
Answers
A life insurance producer's agency agreement normally authorizes the licensee to do all of the following EXCEPT collect premiums.
An insurance producer or agent is a professional authorized to solicit, negotiate, and sell insurance policies. The producer is also responsible for servicing insurance policies and collecting premiums from policyholders. An agency agreement between the producer and the insurance company grants authority to the producer to represent the company's products and services. This agreement allows the producer to sell insurance policies, issue insurance policies, and solicit insurance on behalf of the company. However, the agreement does not authorize the producer to collect premiums from policyholders. Therefore, the correct answer is D: Collect premiums.
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how do you find marginal cost? for 50 points
Answers
Marginal cost= change in total cost/change in quantity
This graph shows the marginal cost of producing each additional pair of running shoe inserts.
Based on the graph, which pair of shoes has a marginal cost of $3.00?
Pair 2
Pair 4
Pair 6
Pair 7
Answers
Answer:C
Explanation:
Answer:
Pair 6 or Answer: C
Explanation:
What are the best ways/methods in communicating risk?(500 words)
Answers
The best ways to communicate risk effectively involve using clear language, visual aids, tailoring the message to the audience, providing context, being transparent and honest, incorporating storytelling, utilizing multiple communication channels, repeating key messages, engaging in two-way communication, and seeking expert input.
Communicating risk effectively is crucial in various domains, such as finance, health, and safety, to ensure that individuals and organizations can make informed decisions. Here are some of the best ways/methods to communicate risk succinctly:
Use clear and concise language: Avoid technical jargon and complex terminology, and instead, use plain language that is easily understood by the target audience. Clearly define key terms and provide examples to enhance comprehension.
Visual aids: Utilize charts, graphs, and infographics to present complex data in a visually appealing and easily digestible format. Visual representations help individuals grasp the magnitude and significance of risks more effectively.
Tailor communication to the audience: Understand the knowledge, background, and specific needs of the audience. Adapt the messaging and level of detail accordingly, ensuring that the information resonates with their interests and concerns.
Provide context: Help individuals understand the relevance and potential impact of the risk by providing context. Explain how the risk compares to similar risks or historical events, and highlight any mitigating factors or control measures in place.
Be transparent and honest: Present risks objectively and accurately, avoiding exaggeration or downplaying. Transparency builds trust and credibility, enabling individuals to make informed decisions based on realistic assessments.
Use storytelling: Incorporate narratives and real-life examples to engage the audience emotionally and make the risks more relatable. Stories can evoke empathy and create a memorable impact, enhancing the understanding and retention of risk information.
Multiple communication channels: Utilize various communication channels to reach a broader audience. Combine written materials, presentations, videos, and interactive tools to accommodate different learning styles and preferences.
Repeat key messages: Repetition helps reinforce understanding and retention of risk information. Emphasize key points consistently throughout different communication channels and provide opportunities for individuals to ask questions or seek clarification.
Engage in two-way communication: Encourage dialogue and active participation from the audience. Provide opportunities for questions, feedback, and discussion, allowing individuals to express concerns and seek further information.
Seek expert input: Collaborate with subject matter experts to ensure accurate and up-to-date information is conveyed. Expert insights can enhance the credibility of the risk communication and address specific technical aspects effectively.
By employing these best practices, risk communicators can improve the effectiveness of their message, ensuring that individuals and organizations are better equipped to assess and manage risks in their decision-making processes.
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Quarter-end payments of $1,420 are made to settle a loan of $35,620 in 9 years. What is the effective interest rate? %
Answers
In order to calculate the effective interest rate (EIR), we need to use the loan amount, payment amount, and loan term. We'll use the formula for EIR, which is the rate that will discount the future cash flows to the same present value as the loan: PV = FV/(1+i)^n
where PV is the present value of the loan, FV is the future value of the payments, i is the effective interest rate, and n is the number of periods or payment years. Rearranging the formula for i gives us:
i = (FV/PV)^(1/n) - 1.
Here, PV is the loan amount, which is $35,620. FV is the total amount of payments, which is $1,420 per quarter * 4 quarters per year * 9 years = $51,120. n is the number of quarters or periods, which is 9 years * 4 quarters per year = 36 quarters.
i = ($51,120/$35,620)^(1/36) - 1
= 0.0125 or 1.25%. Therefore, the effective interest rate for this loan is 1.25%.The effective interest rate (EIR) for this loan is 1.25%. EIR is used to compare different loans because it takes into account the time value of money and all costs associated with the loan. It reflects the true cost of borrowing. The loan is being paid in quarterly installments for 9 years, and the total amount of payments is $51,120. This means that $51,120 paid over the 9-year period is equivalent to receiving a lump sum of $35,620 today at a 1.25% interest rate. This interest rate may seem low, but it is important to note that the loan term is 9 years and the payments are being made quarterly. The effective interest rate would be higher if the loan term were shorter or if the payments were made monthly.
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The sales manager of a company awarded a total of $3000 in bonuses to the most productive salespeople. The bonuses were awarded in amounts of $250 or $750. If at least one $250 bonus and at least one $750 bonus were awarded, what is one possible number of $250 bonuses awarded
Answers
Answer: One possible answer is 9
whoever answers first will get brainliest! pls help
CPI and GDP deflator are both examples of which of the following?
1. price indexes, used to measure the rate of inflation
2. output indicators, used to calculate total production
3. unemployment aggregates, used to measure labor force
4. inequality measurements, used to calculate income inequality
thank you!
Answers
Answer: 1) Price indexes, used to measure the rate of inflation
=============================================================
Explanation:
CPI = consumer price index
The CPI is basically a value in which we use to see how the price of some certain goods are changing over time, which then helps us determine the average overall rate of inflation. Some inflation is good and it's actually encouraged (or sought after) but it's a good idea to keep that inflation in check. Deflationary pressure is a bad thing because it could lead to the economy shrinking, which means less output is made. In other words, if prices go down, then producers have less incentive to sell their goods/services, which puts downward pressure on economic output.
GDP deflator is a similar idea to the CPI, but it measures things in a different way. In all honesty, I'm not familiar with this term enough to explain it, but I'm sure you can probably find many resources elsewhere to help clear things up.
Answer:
...........................
List the sourcesvof obtaining inform related to foriegn employment ..
Answers
Answer:
not having any idea.........
Explanation:
⚘ Correction :List the sources of obtaining information related to foreign employment.⚘ Answer :Different sources of information are available for foreign employment. The institutions and individuals involved in foreign employment - related work and their web sites and training institutions and their publications provide information on foreign employment. Some of the sources of obtaining information related to foreign employment are mentioned below with description :
✎ Noticeboards : Manpower companies put vacancy announcement notice on the noticeboards as demanded by foreign employers. The following details are included in the demand paper and the same are stated in the notice.
Name of a countryName of companyNumber of vacancyMinimum qualificationMonthly salaryContract periodFacilitiesRequired skills✎ Booklets : Information can be obtained from booklets published by concerned authorities and institutions. Required skills , qualification , training , ability , post etc. are published in the booklets.
✎ Institutions or individuals involved in foreign employment : Foreign employment may directly contact the government offices to demand required workers. Therefore , we can contact such offices to obtain information.
✎ Publication of training institutions : Publications of training institutions , which provide employment - oriented training can be reliable sources of information for foreign employment.
✎ Web sites : Web sites of employers are reliable sources of information for foreign employment. Interested candidates can apply for the job through the Internet or web sites. Physical contact is not necessary for selection procedures.
✎ Newspapers and magazines : Newspapers are very popular means of communication. They are published daily , weekly , fortnightly and monthly basis. Notices on foreign employment are published in such newspapers and magazines. Clear details are included in the notices .
✎ Radio , F.M and Television : Radio , F.M and television disseminate information immediately to public. These are very popular and important means of communication. They broadcast different entertaining programmes , news , information etc. They also broadcast information on foreign employment.
✎ Public relation : Public relation is another source of information on foreign employment. We can obtain information through individuals , symposiums , meetings , interaction programmes etc.
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gabrielle deposited $1,000 in a savings account at 8% compounded quarterly for 1 year. what is the future value of his savings account.
Answers
The future value of Gabrielle's saving account will be $1,082.43
Future Value is the value of a current asset at a future date based on an assumed rate of growth.
Future Value (FV) formula
\(FV=PV(1+r)^{n}\)
FV = Future Value
PV = Present Value
r = annual interest rate
n = number of periods interest held
Now, let's work on the question.
Amount deposited = $1000 (Present Value)
Annual interest rate = 8%
8% interest rate compounded quarterly. In one year, there will be 4 quarters. So we need to find the r value
r = 8% / 4 = 2% = 0.02
Number of quarters in 1 year = 4
Now, we already have all the information, let's start to work on the formula to find the future value.
\(FV=PV(1+r)^{n}\)
\(FV = $1,000(1+0.02)^{4}\)
\(FV = $1,000*1.02^{4}\)
FV = $1,082.43
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the yield to maturity on one-year zero coupon bonds is 4.76%. the yield to maturity on two-year zero coupon bonds is 6.78%. required: a. what is the forward rate of interest for the second year? (do not round intermediate calculations. round your answer to 2 decimal places.) b. according to the expectations hypothesis, what is the expected value of the one-year interest rate for next year? (do not round intermediate calculations. round your answer to 2 decimal places.)
Answers
The maturity dates on zero-coupon bonds are usually long-term, with preliminary maturities of at least 10 years. These long-term maturity dates let investors format for long-range goals, such as saving for a kid's college education.
How do you calculate yield to maturity on a zero-coupon bond?To calculate the yield-to-maturity (YTM) on a zero-coupon bond, first divide the face price (FV) of the bond with the aid of the current cost (PV). The end result is then raised to the electricity of one divided by the range of compounding periods.
Why the length of a zero-coupon bond equals its maturity?Because zero coupon bonds make no coupon payments, a zero coupon bond's duration will be equal to its maturity. The longer a bond's maturity, the longer its duration, due to the fact it takes more time to acquire full payment.
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https://brainly.com/question/27373707#SPJ4Which part, sentence, or phrase in the passage suggests that the respective entrepreneur is a transformational leader? Four best friends from high school—Erwin, Harry, Mick, and Gary—have gone on to become entrepreneurs. They have very different personalities, and thereby, leadership styles. Erwin A(seems to concern himself with the processes rather than forward-thinking ideas.) Harry is B(finicky about minute details, but always gets the job done). C(Mick seeks advice from others and has great concern for his employees). Gary D(rewards effective behavior of his employees, and corrects them when the expectations are not met.)
Answers
Answer:
Garry
Explanation:
Brainliest please! :)
Answer:
(D) "rewards effective behavior of his employees, and corrects them when the expectations are not met."
Explanation:
In addition to major academic indicators, highly selective schools review:
Answers
Answer:
A. Student health backgrounds
B. Criminal records
C. Students age
D. Anything that makes the student unique
D.) Anything that makes the student unique
EX: School programs you were enrolled in, sports, classes, and even language classes
hope this helps:)
2 1 points The halo effect in observation is cause by an observer spending long hours without a break. True or False True False
Answers
The statement "The halo effect in observation is caused by an observer spending long hours without a break" is false ( the halo effect is a cognitive bias that occurs when an observer's overall impression of a person, product, or company influences their evaluation of specific traits or characteristics).
It is not related to the amount of time an observer spends observing a particular subject.The halo effect is commonly seen in the workplace, where a positive overall impression of an employee can lead to positive evaluations of their work, even if specific aspects of their work are subpar.
Similarly, a negative overall impression can lead to negative evaluations, even if certain aspects of their work are objectively good.
Factors that can contribute to the halo effect include physical attractiveness, charisma, expertise, and perceived success. It can be difficult to avoid the halo effect, but being aware of it and consciously evaluating specific traits independently can help to mitigate its impact.
In summary, the halo effect is not caused by spending long hours without a break, but rather by an observer's overall impression influencing their evaluation of specific traits.
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Required: Question 5: (25 marks) (a) Decompose the change in ROCE into components due to financing activities and operating activities. (4 marks) The CEO of Everest Ltd. stated the following in the company's 2021 annual report: "Everest continues to make good use of shareholders' funds through new investments. Shareholders' faith in the company was rewarded by improved performance as indicated by an increase in return on common equity". In response to the managing director's comments, you set about analysing the growth of the company and produce the following table: (b) Decompose the change in RNOA into components due to profit margin and asset turnover. (6 marks) (c) Decompose the change in common shareholders' equity into components due to sales growth, the change in net assets required to support sales, and changes in borrowing. Return on common equity (ROCE) Return on net operating assets (RNOA) Net borrowing cost (NBC) Sales ($ millions) Operating income after tax ($ millions) Average net operating assets ($ millions) Average net financial obligations ($ millions) Average common shareholders' equity ($ millions) 2021 15.47% 12.86% 3.50% 530 153 1,190 260 930 2020 14.89% 13.87% 3.00% 430 129 930 80 850 (6 marks)
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The financial data is being transcribed. Everest Ltd. has seen an increase in the return on common equity (ROCE) from 14.89% in 2020 to 15.47% in 2021, according to a report. In response to the managing director's comments, an analysis of the growth of the company was carried out.
ROCE has been broken down into components attributable to financing activities and operating activities. Return on net operating assets (RNOA), net borrowing cost (NBC), sales, operating income after tax, average net operating assets, average net financial obligations, and average common shareholders' equity are all included in the data table. The change in RNOA has also been decomposed into components attributable to profit margin and asset turnover. The change in common shareholders' equity was decomposed into components due to sales growth, the change in net assets required to support sales, and changes in borrowing. ROCE increased by 0.58 percent. The financing component had no impact, while the operating component increased by 0.58 percent.
In 2021, Everest Ltd's return on common equity (ROCE) increased to 15.47% from 14.89% in 2020. The change in ROCE is due to both financing and operating activities. The financing component did not contribute to the ROCE change, while the operating component increased by 0.58 percent. The RNOA change was decomposed into two components: profit margin and asset turnover. The increase in RNOA was attributed to an increase in the profit margin. The change in common shareholders' equity was also decomposed into three components: sales growth, the change in net assets required to support sales, and changes in borrowing.
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Suppose the price of your product is $10.00. The variable cost per unit is currently $5.00, and the fixed costs are $15,000 per month. Suppose the company can invest in some equipment that will reduce the variable cost per unit to $3.00. However, the cost of financing the new equipment will increase the fixed costs to $17,500 per month. Compare the breakeven points for these two different options. Assuming the company believes it can sell 2,800 units of its product at $10.00 price, which is the better choice?
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Case 2 is the better choice.
In this question, we first need to know breakeven units
So for that, we use the equation
Selling cost = ( Fixed cost + variable cost)
Selling cost per unit = ( Fixed cost + variable cost per unit)
S = F + V
s × x = (F + v*x)
So, X at BEP = F / (s - v)
Where F = fixed cost
(capital) S = selling cost
(Small) s = selling cost per unit
(Capital) V = variable cost
( small) v = variable cost per unit
So for case: 1
X at BEP = 3000 units
This means if we sell 3000 units then it will be equal means there is no profit and no loss.
But the company sell 2800 units for this case it is less than BEP sells so company may face loss
FOR CASE: 2
X at BEP = 2500 units
This means we can sell 2500 units. At these units, there will be no loss or no profit.
But the company sell 2800 units which is higher the BEP point so the company gets to profit from this.
SO, We can use: 2
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an object is placed at a distance of 20cm from convex lens of focal length 15cm find the image distance
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Answer:
Image distance = 60 cm
Explanation:
Object distance from a convex lens = 20 cm
Focal length of convex lens = 15 cm
Use the following relation between the object distance, focal length and image distance.
\(\frac{1}{object\,\,distance}+\frac{1}{image\,\,distance} =\frac{1}{focal\,\,length}\)
\(\frac{1}{20}+\frac{1}{image\,\,distance}=\frac{1}{15}\\\\ \frac{1}{image\,\,distance}= \frac{1}{15}-\frac{1}{20}\\\\ \frac{1}{image\,\,distance}= \frac{4-3}{60} \\\\ \frac{1}{image\,\,distance}=\frac{1}{60}\)
Therefore,
Image distance = 60 cm