Which of the following is not a traditional training method?
A) classroom lectures B) experiential exercises C) videoconferencing D) workbooks

Answer:

Adjusted COGS= $254,925

Explanation:

First, we need to calculate the cost of goods manufactured:

cost of goods manufactured= beginning WIP + direct materials + direct labor + allocated manufacturing overhead - Ending WIP

cost of goods manufactured= 17,500 + 78,750 + 94,000 + 65,800 - 19,850

cost of goods manufactured= $236,200

Now, the COGS:

COGS= beginning finished inventory + cost of goods manufactured - ending finished inventory

COGS= 61,500 + 236,200 - 38,250

COGS= $259,450

Finally, the over/under applied overhead and the adjustment:

Under/over applied overhead= real overhead - allocated overhead

Under/over applied overhead= 61,275 - 65,800

Overapplied overhead= $4,525

As overhead was overapplied, COGS must be reduced:

Adjusted COGS= 259,450 - 4,525

Adjusted COGS= $254,925

Answer:

The answer is C.

Explanation:

The correct option to the question is C.

Debit pension expense and credit cash.

Because the pension expense account is increasing, we debit. Increase in expense goes to the debit side.

And because cash is reducing by paying out pension expense from there, we credit the cash account. Decrease in asset(like cash) goes to the credit side.

Answer:

Tysseland Company

1.  In order to maintain the present capital structure, the new investment must be financed by common equity to the tune of $15 million (50% of $30 million).

2. Assuming there is sufficient cash flow such that Tysseland can maintain its target capital structure without issuing additional shares of equity, its WACC = 9.5%

3. IV. rs will decrease and the WACC will increase due to the flotation costs of new equity.

Explanation:

a) Data and Calculations:

Total market capitalization = $60 million

                                     Debt          Common Equity     Total

Market value          $30,000,000   $30,000,000    $60,000,000

Weight                          50%                  50%                 100%

New financing          15,000,000      15,000,000       30,000,000

New market cap.  $45,000,000   $45,000,000     $90,000,000

Coupon rate of new bonds issued at par = 10%

Selling price of common stock = $30 per share

Stock's required rate of return = 12%

Estimated Dividend yield = 4%

Expected constant growth rate = 8%

Expected dividend per share = $1.20 ($30 * 4%)

Corporate tax rate = 30%

Cost of Equity = the stockholders' required rate of return = 12% or

= (Dividend/Price) + g (growth rate)

= ($1.20/$30) + 0.08

= 12%

After-Tax Cost of Debt = Before Tax Cost of Debt × (1-Tax Rate)

10 × (1 - 0.3)= 7%

WACC = (Weight of Equity × Cost of Equity) + (Weight of Debt × After Tax Cost of Debt)

(0.5 × 12%) + (0.5 × 7%) = 9.5%

Answer:

Operating profit increases by $11,000

Explanation:

Missing word "A company has provided the following data: Sales 3,000 units  Sales Price $70 per unit  Variable Cost $50 per unit Fixed Cost $25,000"

Particulars                 Status quo

Sales                           $210,000 (3000*70)

Less: Variable cost    $150,000  (3000*50)

Contribution margin $60,000

Less: Fixed costs        $25,000

Operating profit         $35,000

Alternate profit = Alternate contribution margin - Alternate fixed cost

Alternate profit = [(Status quo contribution margin + %change) − (Alternate fixed cost-%change)]

Alternate profit = ($60,000+10%)−($25,000−20%)

Alternate profit = $46,000

Change in profit = Alternate profit - Status quo profit

Change in profit = $46,000 - $35,000

Change in profit = $11,000

So, the operating profit increases by $11,000

Explanation:

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Answer:

Currently, the income statement for company Grace reflects a total period cost for depreciation of $7,876,000

Answer:

I think C.

Explanation:

Please correct me if wrong and if right, give brainliest plz?

Answer:

a. We have:

Days' cash on hand for Amazon = 77 days

Days' cash on hand for Netflix = 180 days

b. The results show Amazon can keep up with its expenses for 77 days using the current cash reserves if it makes no sales, while Netflix can keep up with its expenses for 180 days using the current cash reserves if it makes no sales.

Explanation:

a. Determine the days' cash on hand for Amazon and Netflix.

Days' cash on hand = (Cash + Short term investment) / ((Operating expense - Depreciation expense) / 365) …………… (1)

Using equation (1), we have:

Days' cash on hand for Amazon = ($19,334 + $6,647) / (($131,801  - $8,116) / 365) = 77 days

Days' cash on hand for Netflix = ($1,468 + $266) / (($8,451 - $4,925) / 365) = 180 days

b. Interpret the results

The results show Amazon can keep up with its expenses for 77 days using the current cash reserves if it makes no sales.

However, the results show that Netflix can keep up with its expenses for 180 days using the current cash reserves if it makes no sales.

Answer:

True

.......

When approaching a multiple-choice question, it's essential to first eliminate answer choices that are obviously incorrect or "silly." Hence th statement is true .

Doing so will increase your chances of selecting the correct answer from the remaining options.

To begin, carefully read the question stem and identify any clues or keywords that might help you narrow down the possible answers. Then, review each answer choice and eliminate any that are blatantly wrong, based on your knowledge of the subject matter or common sense.

For example, if you are taking a math test and the question asks you to solve for x in the equation 2x + 5 = 13, you can quickly eliminate answer choices such as -5 or 50, which are clearly impossible solutions.

It's important to note that eliminating "silly" answer choices is just the first step in the process of solving a multiple-choice question. After you've narrowed down the possibilities, you'll need to carefully consider each remaining option and choose the one that best fits the question stem.

Learn more about MCQ here

https://brainly.com/question/1220138

#SPJ7

Answer: $1,000

Explanation:

When the coupon rate and the yield to maturity are the same, a bond always trades at par.

In this scenario, the bond coupon is 6% and so is the Yield to maturity. the bond price must therefore be $1,000.

If the yield to maturity was lower than the coupon rate, the bond would have been priced above $1,000 as it would be a premium bond and if the YTM had been higher than the coupon rate, the price would be lower than $1,000 as it would be a discount bond.

Answer:

$356,261.95

Explanation:

Interest rate per annum = 12%

No of years = 11

No of corresponding per annum = 1

Interest rate per period = 12% (12%/1)

No of period = 11

Payment per period = $60,000

1.12^11

Investment today = P * [1 - (1/(1+r)^n)]/r

Investment today = 60,000 * {1 - (1/(1+0.12)^11)] / 12%

Investment today = 60,000 * {1 - (1/3.47855) / 0.12

Investment today = 60,000 * {1 - 0.2874761) / 0.12

Investment today = 60,000 * 0.7125239/0.12

Investment today = 60,000 * 5.937699167

Investment today = 356261.95002

Investment today = $356,261.95

Answer:

2,432 shares

Explanation:

Calculation to determine the number of shares that Derk owns (directly and indirectly) in Rose Corporation

First step is to determine the Shares in partnerships holding

Using this formula

Shares in partnerships holding = Interest rate * Partnership

Let plug in the formula

Shares in partnerships holding = 90% * 1,280

Shares in partnerships holding = $1152

Now let determine the Total shares deemed to be own

Total shares deemed to be own = Own shares + Daughter shares + Shares in partnerships holding

Let plug in the formula

Total shares deemed to be own = 960 + 320 + 1152

Total shares deemed to be own = 2432

Therefore Derk is deemed to own (directly and indirectly) 2432 shares in Rose Corporation.

Answer:

b. 9.0%.

Explanation:

The computation of the return on the investment is shown below:

Net earning is

= Earning per share × number of shares  - interest paid

= (1.50 × 2) - ($20 × 6%)

= $1.80

Now  the return on the investment is

= Net earning ÷ own investment

= $1.80 ÷ $20 × 100

= 9%

Hence, the return on the investment is 9%

Answer:

Heavy Construction Firm

a. Sum-of-years-digits' Depreciation Schedule

Year           Cost             Depreciation   Accumulated    Net Book Value

                                          Expense       Depreciation

Year 1      $600,000       $120,000         $120,000          $480,000

Year 2     $600,000       $105,000        $225,000          $375,000

Year 3     $600,000        $90,000         $315,000          $285,000

Year 4     $600,000        $75,000        $390,000           $210,000

Year 5    $600,000        $60,000        $450,000           $150,000

Year 6    $600,000        $45,000        $495,000           $105,000

Year 7    $600,000        $30,000        $525,000            $75,000

Year 8   $600,000         $15,000         $540,000           $60,000

b. The Unit-of-Production Depreciation Schedule

Year           Cost             Depreciation   Accumulated    Net Book Value

                                          Expense       Depreciation

Year 1      $600,000       $150,000         $150,000          $450,000

Year 2     $600,000       $100,000        $250,000          $350,000

Year 3     $600,000       $100,000        $350,000          $250,000

Year 4     $600,000        $40,000        $390,000           $210,000

Year 5    $600,000        $20,000         $410,000           $190,000

Year 6    $600,000        $20,000        $430,000           $170,000

Year 7    $600,000        $55,000        $485,000            $115,000

Year 8   $600,000        $55,000         $540,000           $60,000

Explanation:

a) Data and Calculations:

Cost of special equipment for the dam construction = $600,000

Estimated useful life = 8 years

Salvage value of equipment = $60,000

Depreciable amount = $540,000 ($600,000 - $60,000)

Sum-of-the-years-digit = 36 (8 + 7 + 6 + 5 + 4 + 3 + 2 + 1)

Utilization Schedule for the Special Equipment:

Year Utilization (hr/yr)  Unit of Production                SYD Depreciation

1               6000                $150,000 (6,000 * $25)   $120,000 (8 * $15,000)

2              4000                $100,000 (4,000 * $25)   $105,000 (7 * $15,000)

3              4000                $100,000 (4,000 * $25)    $90,000 (6* $15,000)  

4              1600                  $40,000 (1,600 * $25)     $75,000 (5 * $15,000)

5               800                  $20,000 (800 * $25)       $60,000 (4 * $15,000)

6               800                  $20,000 (800 * $25)       $45,000 (3 * $15,000)

7            2200                  $55,000 (2,200 * $25)    $30,000 (2 * $15,000)

8            2200                  $55,000 (2,200 * $25)    $15,000 (1 * $15,000)

Total   21,600 hours

Depreciation rate per hour = $25 ($540,000/21,600)

Sum-of-the-years-digits depreciation rate = $15,000 ($540,000/36)

Answer:

thast way too long for just 10 points

Explanation:

sy

Answer:

Explanation:

As the only operator of this kind in South Africa, the Post Office has the exclusive right to provide delivery services for all letters, postcards, printed matter, small parcels, and other postal articles up to and including 1kg.

PostNet was initially ordered to stop delivering all packages weighing 1kg and less by 17 March 2020. However, it secured an interdict which allowed it to continue to deliver these packages until the full challenge was heard in the Gauteng High Court.

The Post Office, Postnet and the South African Express Parcel Association (SAEPA) are now set to head to court in a move that could have ramifications for the entire courier industry in South Africa.

Icasa spokesperson Paseka Maleka told BusinessDay that the regulator would give its support to the Post Office as it was following the letter of the law, which allowed private couriers to only deliver food items in the 1kg or less category.

“Icasa’s mandate is to implement what the law requires, and we are doing exactly that,” he said.

“There are exemptions that deal with businesses that do not fall under postal services. Uber Eats, Mr Delivery, etc are such businesses. Obviously, one cannot expect Sapo to be delivering pizza to a consumer,” he said.

Answer:

Find below analysis

Explanation:

Based on the appropriate template, I have prepared the differential analysis as shown in the attached excel file bearing in mind the following points:

The costs per desk under the alternative is the cost of an unfinished desk which is $37.10 plus the cost of further processing for a finished desk which is $6.30

Also, the different effect is simply the amount for alternative 2 minus amount under alternative 1

Answer:

1. We have:

Depreciation expense for 2014 = $920,000

Depreciation expense for 2015 = $1,472,000

2. We have:

Depreciation expense for 2014 = $1,152,000

Depreciation expense for 2015 = $1,843,200

3. Depreciation expense for 2016 = $1,972,000

Explanation:

1. Sum-of-the-years'-digits method.

Depreciable amount = Equipment cost – Salvage value = $5,760,000 - $240,000 = $5,520,000

Sum of the year digits = 5 + 4 + 3 + 2 + 1 = 15

Depreciation expense for a year = Depreciable amount * (Remaining years / Sum of the year digits) ………. (1)

Using equation (1), we have:

Depreciation expense for 2014 = $5,520,000 * (5 / 15) * (6 / 12) = $920,000

Depreciation expense for 2015 = $5,520,000 * (4 / 15) = $1,472,000

Accumulated depreciation at the end of 2015 = $920,000 + $1,472,000 = $2,392,000

Therefore, we have:

Sum-of-the-Years'-Digits Method                    2014                        2015  

Equipment                                                    $5,760,000             $5,760,000

Less: Accumulated Depreciation                 (920,000)               (2,392,000)

Year-End Book Value                                    4,600,000              3,128,000

Depreciation Expense for the Year                920,000                1,472,000

2. Double-declining balance method.

Depreciable amount = Equipment cost – Salvage value = $5,760,000 - $240,000 = $5,520,000

Double-declining depreciation rate = Straight line depreciation rate * 2 = (1 / Number of estimated useful life) * 2 = (1 / 5) * 2 = 0.40, or 40%

Depreciation expense for 2014 = Equipment cost * Double-declining depreciation rate = $5,760,000 * 40% * (6 / 12) = $1,152,000

Depreciation expense for 2015 = (Equipment cost - 2014 Depreciation expense) * Double-declining depreciation rate = ($5,760,000 - $1,152,000) * 40% = $1,843,200

Accumulated depreciation at the end of 2015 = $1,152,000 + $1,843,200= $2,995,200

Note that under Double-declining balance method, the salvage value is not considered until the last year of the asset.

Therefore, we have:

Double-Declining Balance Method                  2014                        2015    

Equipment                                                    $5,760,000              $5,760,000

Less: Accumulated Depreciation                 (1,152,000)              (2,995,200)

Year-End Book Value                                    3,456,000               2,073,600

Depreciation Expense for the Year              1,152,000                  1,843,200

3. Compute the amount of depreciation expense for the 2016 income statement.

Straight line depreciation rate = 1 / Number of estimated useful life = 1 / 5 = 0.20, or 20%

Depreciable amount = Equipment cost – Salvage value = $5,760,000 - $240,000 = $5,520,000

Depreciation expense for 2014 = Depreciable amount * Straight line depreciation rate * (6 / 12) = $5,520,000 * 20% * (6 / 12) = $552,000

Depreciation expense for 2015 = Depreciable amount * Straight line depreciation rate = $5,520,000 * 20% = $1,104,000

Accumulated depreciation at the end of 2015 = $552,000 + $1,104,000 = $1,656,000

Net book value at end of 2015 = Equipment cost - Accumulated depreciation at the end of 2015 = $5,760,000 - $1,656,000 = $4,104,000

Depreciation expense for 2016 = (Net book value at end of 2015 - New Salvage value) / Remaining useful years = ($4,104,000 - $160,000) / 2 = $1,972,000

Answer:

a. True

Explanation:

The communication process can be regarded as process of passing information from sender to receiver,

It consist of four key components which are;

✓ encoding

✓medium of transmission

✓decoding

✓ feedback.

Decoding can be regarded as reverse process of listening to words as well as thinking about those words, follow by transformation of those words into mental images

Encoding can be regarded as

process involving taking an idea or mental image, then associate that idea or image with words, follow by speaking those words so that message

can be conveyed. communication can not be complete until the receiver confirms the sent message by the sender , by receiving and understood it.It should be noted that Before communicating, the sender must encode the idea that he or she wants to communicate, or put it into some form or code that he or she hopes the other person can understand.

Answer and Explanation:

The computation is shown below;

a. The return on investment is

= Margin  turnover

= Net operating income ÷ sales ×  sales ÷ average operating assets

For Osaka

= $672,000 ÷ $9,600,000 × $9,600,000 ÷ $3,200,000

= 21%

For Yokohama

= $2,340,000 ÷ $2,600,000 × $2,600,000 ÷ $13,000,000

= 18%

2. The residual income is

= Net operating income - (average operating assets × rate of return)

For Osaka

= $672,000 - ($3,200,000 × 16%)

= $160,000

For yokohama

= $2,340,000 - ($13,000,000 × 16%)

= $260,000

is the total sum of benifits a purchesing firm for the price for the marketing offering quality

Answer:

The purchasing power of their currency decreases

Aka everything, on average, gets more expensive and each unit of currency is worth less

Explanation:

Answer:

How do supply and demand influence pricing?

According to the supply and demand model, a good price is when the quantity desired equals the quantity supplied.

The economic model of supply and demand is used to determine market prices. In a competitive market, the quantity required by the customer (at the current price) will be equal to the amount supplied by the manufacturer (at the current price), resulting in price and quantity financial balance.

Explanation:

Role of government in the labour market

1. The government should place a strong emphasis on modernising manufacturing methods and risk-free labour procedures.

2. Formulation and implementation of labour legislation to increase work opportunities for UAE citizens and others.

3. Close the wage, productivity, work ethic, and work hours disparity between the private and public sectors.

4. Wage minimums and maximums are in effect.

5. The government should concentrate on improving the labour market in terms of skill development, English language acquisition in order to compete in the global marketplace, the ability to learn from a young age, job stability, and the assurance of future wage increases.

All of the government interference resulted in a rational labour market. Which are both, directly and indirectly, related to the UAE's economic development. This created healthy competition in the economy, resulting in an increase in the UAE government's GDP. This intervention in the labour market gives workers assurance about a brighter future for their families, which encourages them to work more directly for corporations and companies, and indirectly for the UAE.

Answer:

Adjusting Journal Entry:

Debit Insurance Expense $1,400

Credit Prepaid Insurance $1,400

To record the insurance expense for the year (7 months).

Explanation:  

This adjustment will cause the Prepaid Insurance account to remain $1,000.  This balance represents the insurance cost for 5 months having deducted the insurance cost for 7 months from June 1 to December 31.  So, in line with the accrual concept and the matching principle of generally accepted accounting principles, only $1,400 Insurance was incurred for the current year.  The balance will be charged to the account when the service is consumed.

Answer:

The explanation of the subject is described in the following part of the discussion.

Explanation:

Answer:

Missing word "is estimated as $8,820. Amount added Ending balance b. Credit balance of $450 in Allowance for Doubtful Accounts just prior to adjustment. Bad debt expense is estimated at 2% of credit sales, which totaled $1,111,000 for the year. Amount added Ending balance"

a. Amount added = Balance as per aging method - Credit balance

Amount added = $8,820 - $370

Amount added = $8,450

So, Amount added = $8,450, Ending balance = $8,820

b. Amount added = 2% * Credit sale

Amount added = 2% * $1,111,000

Amount added = $22,220

Ending balance = $22,220 + $370

Ending balance = $21,850

Answer: large numbers of users, including operational staff

Explanation:

Active Data Warehousing refers to the technical ability that can be used in the capture of transactions when change occurs and then integrating them into the warehouse.

The traditional data warehouses uses on-premise IT resources like software and servers in order to deliver Data Warehouse functions.

The statement that's more descriptive of active data warehouses in contrast with traditional data warehouses is the large numbers of users, including operational staff.

Answer:

.C) large numbers of users, including operational staffs

Explanation:

The traditional Data Warehouse works through the

availability of on-premise IT resources like servers as well as software to carry out Data Warehouse functions. All firms that runs on-premise Data Warehouses needs to manage their infrastructure effectively.

Active Data Warehouse can be regarded as type of ware house that requires technical ability which involves capturing of transactions whenever they change,then integrate them back into the warehouse as well as maintaining batch or scheduled cycle refreshes

It should be noted that in description of

active data warehouses in contrast with traditional data warehouses there is large numbers of users, including operational staffs.

Answer:

The convenience yield is always positive or zero

Explanation:

the convenience fields measure the benefit of owning an asset rather than having a forward/futures contract on an asset . For an investment asset it is always zero . For a consumption asset it is greater than or equal to zero.

Answer:

diseconomies of scale

Explanation:

.......................................

Answer: C: 1750000

Explanation: