Answer:
Psychological influence
Explanation:
During consumption people sometimes experience Internal influences that are basically stemmed from their own lifestyle and also their way of thinking. These influences arise out of their personal thoughts, their self-concepts, their feelings and also attitudes, lifestyles, motivation and memory. We refer to these internal influences as psychological influences.
Psychological influences is why miller would not ride in elevators due to the perception he has formed internally about elevators. And hence the reason he wouldn't use one.
Manufacturing overhead data for the production of Product H by Shakira Company are as follows.
Overhead incurred for 52,000 actual direct labor hours worked $263,000
Overhead rate (variable $3; fixed $2) at normal capacity of 54,000 direct labor hours $5
Standard hours allowed for work done 52,000
Required:
Compute the total overhead variance.
Answer:
$3,000 (A)
Explanation:
Total overhead variance is the difference between actual fixed overhead cost and overhead budgeted cost. Budgeted overhead cost is overhead rate multiplied by actual direct labor hours , while overhead rate is the total of variable overhead and fixed overhead rate.
Total overhead cost variance is computed as;
= Actual fixed overhead cost - Budgeted overhead
= $263,000 - ($5 × 52,000)
= $263,000 - $260,000
= $3,000 (A)
Therefore total overhead cost variance is $3,000 (A).
In the __________________ manufacturing environment, order acceptance occurs before the production lead time. Fill in the blanks.
Answer:
Make to order (MTO)
Explanation:
A Make to order (MTO) can be defined as a manufacturing technique which typically involves the production of goods only when an order has been placed by a customer. Thus, no product would be manufactured under this production technique or approach until a confirm order is received.
In the Make to order (MTO) manufacturing environment, order acceptance occurs before the production lead time.
An indifference curve shows the various bundles of goods that:_________ A. all cost the same amount of money. B. make the consumer equally happy. C. can be purchased on the open market. D. are overpriced.
Answer:
B. make the consumer equally happy.
Explanation:
An indifference curve can be defined as the graphical representation of two products (commodities) that gives a customer equal utility and satisfaction and as such making him or her indifferent about them as they are equally happy.
Hence, an indifference curve shows the various bundles of goods that make the consumer equally happy.
The vast improvement in communications technology and globalization has caused the degree of competition many local retail businesses face to ___________.
a. fluctuate drastically
b. increase
c. decrease
d. stay the same
Answer:
b. increase
Explanation:
These changes have caused competition to greatly increase. This is mainly because with these changes anyone from around the world can provide the same services/products that a local retail business can provide while reaching customers from all over the world. Therefore, also competing with any retail brick-and-mortar business from any part of the world. Customers can easily communicate with these online businesses and purchase their products/services from the comfort of their homes and usually at a much better price.
RedEx Shipping determined the rate to apply overhead based on direct labor hours would be $5.40, and based on machine hours would be $4.20. Job 664 used $26.00 of direct materials, 2.5 machine hours, and 4 hours of direct labor at a cost of $14 per hour. How much is the manufacturing cost of job 664 if RedEx Shipping applies overhead based on machine hours?
a. $92.50
b. $10.50
c. $21.60
d. $103.60
Answer:
Manufacturing cost= $92.5
Explanation:
Giving the following information:
Predetermined overhead rate= $4.2 per machine hour
Job 664:
2.5 machine hours
$26.00 of direct materials
4 hours of direct labor for $14 per hour.
To allocate overhead, we need to use the following formula:
Allocated MOH= Estimated manufacturing overhead rate* Actual amount of allocation base
Allocated MOH= 4.2*2.5= $10.5
Now, the manufacturing cost:
Manufacturing cost= 10.5 + 26 + 4*14
Manufacturing cost= $92.5
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This site shows the occupations with the highest expected growth rates over the period 2014 - 2024. Which occupation is expected to grow at the highest percentage increase? Is this occupation also expected to have the largest increase in the number of jobs? Explain.
According to the information provided by the graph, it can be inferred that the occupation with the highest percentage of growth is wind turbine service technicians with 108.0%. While the one with the greatest increase in jobs is Home Health aides with 348.4.
How to interpret the information in the table?In the table there are different columns and rows that organize the information. To know a specific data we must identify what each row and column corresponds to.
The columns (horizontal) correspond to the different jobs that are projected to increase in the period of time 2014 - 2024.
On the other hand, the (vertical) rows have different data such as:
Number of jobs.Change between 2014 and 2024.Average annual salary.Education required for that job.According to this information, it can be inferred that the employment with the highest percentage of increase is that of wind turbine service technicians with 108.0%.
However, the air turbine technician job is not the one with the largest variation in job titles. The one with the greatest variation in jobs employment is Home Health aides with 348.4.
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1. The occupation that is expected to grow at the highest percentage increase between 2014 and 2024 is Wind Turbine Services (technicians) with some college education. It has a percentage change of 108%.
2. However, this occupation is not also expected to have the largest increase in the number of jobs.
Instead, the occupation with the largest increase in the number of jobs between 2014 and 2024 is Home Health Aides (with no formal educational credential).
What is occupation?Occupation refers to the type of work a person does to earn a living.
For example, working as a Wind Turbine Service technician is an occupation.
Other occupations include school teaching, commercial driving, nursing practice, and working as a home health aide.
Thus, the occupation that is expected to grow at the highest percentage increase is Wind Turbine Services (technicians) while the occupation with the largest increase in the number of jobs is Home Health Aides.
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entrepreneur development is the key to
Explanation:
Entrepreneurial development is the key to achieve all-round industrial and entrepreneurial activities.
Both of these changes happen simultaneously in a market: the supply of good X falls and the demand for good X rises. This will result in:_______
a. an increase in both the equilibrium price and quantity in the market.
b. an increase in the equilibrium quantity and an uncertain impact on the equilibrium price
c. a decrease in both the equilibrium price and quantity in the market.
d. an increase in the equilibrium price and an uncertain impact on the equilibrium quantity.
Answer:
d.
Explanation:
This scenario will result in an increase in the equilibrium price and an uncertain impact on the equilibrium quantity. This is because when customers in a market want a product but there is very little supply exists it makes the product more valuable and thus increases the price since consumers are willing to pay more for that product to get their hands on it. Scarcity increases price always, but while the supply and demand of a product are not the same this causes an uncertain impact on the equilibrium quantity.
Store A uses the newsvendor model to manage its inventory. Demand for its product is normally distributed with a mean of 500 and a standard deviation of 300. Store A purchases the product for $10 each unit and sells each for $25. Inventory is salvaged for $5. What is its maximum profit?
a. $10,500
b. $8,500
c. $7,500
d. $6,000
Answer:
c. $7,500
Explanation:
Profit Maximization is a process in which an entity determines the selling price and cost of the product that results in the highest profit.
Use following formula to calculate the maximum profit
Maximum profit = Mean demand x ( Price per unit - Cost per unit )
Where
Mean demand = 500
Price per unit = $25
Cost per unit = $10
Placing values in the formula
Maximum Profit = 500 x ( $25 - $10 )
Maximum Profit = $7,500
A company factored $37,000 of its accounts receivable and was charged a 3% factoring fee. The journal entry to record this transaction would include a:_____.A. Debit to Cash of $37,620, a debit to Factoring Fee Expense of $380, and a credit to Accounts Receivable of $38,000.
B. Debit to Cash of $38,380 and a credit to Accounts Receivable of $38,380.
C. Debit to Cash of $38,000 and a credit to Accounts Receivable of $38,000.
D. Debit to Cash of $38,000 and a credit to Notes Payable of $38,000.
E. Debit to Cash of $38,000, a credit to Factoring Fee Expense of $380, and a credit to Accounts Receivable of $37,620.
Equipment that was purchased for $900,000 has a current book value of $450,000. Assume a capital gains tax rate of 28%. Compute the net tax payment or savings if you sell the equipment for $271,400.
Answer: Savings on taxes of -$50,008
Explanation:
Book Value = $450,000
Selling Price = $271,400
Book Value is more than selling price so there is a Capital loss.
Capital gains tax will therefore become a tax saving of;
= 28% * (271,400 - 450,000)
= -$50,008
Advantages of large group communication ?
Answer:
1: Increased output: The first and most important advantage of group work is, that it increases total productivity
2: More resources :The more member you have in a group, the resources you have at the end of the day...
3: Reliability: Project are safer with team than with individual.
4: proper decision making
5:Exposure to diversity.
Answer:
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Explanation:
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Southwest U's campus book store sells course packs for $15 each, the variable cost per pack is $10, fixed costs to produce the packs are $200,000, and expected annual sales are 50,000 What are the pre-tax profits from sales of course packs?A. $72,900.B. $81,000.C. $90,000.
D. $100,000.
E. $110,000.
Answer:
Pre-tax income= $50,000
Explanation:
Giving the following information:
Selling price per unit=$15 each
Unitary variable cost= $10
Fixed costs= $200,000
Sales in units= 50,000
First, we will determine the unitary contribution margin:
Unitary contribution margin= 15 - 10= $5
Now, the pre-tax income:
Pre-tax income= 50,000*5 - 200,000
Pre-tax income= $50,000
A stock has had returns of 16 percent, 23 percent, 15 percent, −11 percent, 30 percent, and −5 percent over the last six years.What are the arithmetic and geometric returns for the stock? (Do not round intermediate calculations. Enter your answers as a percent rounded to 2 decimal places, e.g., 32.16.) Arithmetic return % Geometric return %
Answer and Explanation:
The computation of the arithmetic and geometric return for the stock is shown below:
Arithmetic return is
= (16% + 23% + 15% - 11% + 30% - 5%) ÷ 6
= 11.33%
And,
Geometric return is
= ((1 + 16%) × (1 + 23%) × (1 + 15%) × (1 - 11%) × (1 + 30%) × (1 - 5%))^(1 ÷ 6) - 1
= 10.33%
The same is to be considered
Suppose that some country had an adult population of about 47 million, a labor-force participation rate of 123.4 percent, and an unemployment rate of 31.0 percent. How many people were unemployed?
a. 18 million
b. 81.0 million
c. 58 million
d. 40 million
The number of unemployed peoples is 17.67 Millions, when the rate of unemployed peoples are 31%.
What is unemployment?Unemployment happens when individuals who desire to do work are incapable to encounter jobs, which displaces economic output.
High pressure rates of unemployment are a sign of economic pain, while highly low-level rates of unemployment may sign a hotted economy.
Computation of unemployed peoples:
According to the given information,
The labor force rate = 123.4%, and
Absolute Value = 47 million
Then, the labor force population is:
[tex]\text{labor Force Population} = \text{The Labor Force Rate} \times \text{Absolute Value}\\\\\text{labor Force Population} =123.4\% \times 47 \text{Million}\\\\\text{labor Force Population} =57 \text{Approx.}[/tex]
Now, the number of unemployed peoples are:
According to the given information,
unemployment rate = 31.0
Then,
[tex]\text{Number of Unemployed Peoples} = \text{Unemployment Rate} \times \text{Labor force Population}\\\\\text{Number of Unemployed Peoples} = 31\% \times 57 \text{Million(Approx)}\\\\\text{Number of Unemployed Peoples} =17.67\text{Million}[/tex]
Therefore, the number of unemployed peoples are 17.67 Millions.
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Lon's GPS, Inc., orders 500 Class A widgets to be installed in GPS units it is manufacturing. When delivery is made on Monday, the widgets delivered are Class B. Lon's signs a receipt accepting the nonconforming shipment. The next day, Lon's installs some of the Class B widgets and finds that they perform with half the accuracy of the Class A widgets. What, if any, options does Lon's have?
Answer and Explanation:
In the most cases when a shipment of goods are accepted i.e. not confirmed so here the buyer could adjust the prices also he has the right to reject the goods.
In the given case, UCC provides that the goods that are non confirmed is accepted and these goods want to impair so the buyer has the right to revoke the acceptance this can be done with the reasonable time
Noma plans to save $3,400 per year for the next 35 years. If she can earn an annual interest rate of 9.2 percent, how much will she have in 35 years? a) $716,300.24 b) $119,000.00c) $767,464.54 d) $83807128 e) $734,09652
Answer:
c) $767,464.54
Explanation:
The computation of the future value of an annuity is shown below:
As we know that
Future value of annuity F = Payment made × ((1 + rate of interest)^t - 1) ÷ r ate of interest
= $3,400 × (1.092^35 - 1) ÷ 0.092
= $3,400 × 225.7249
= $767,464.54
Hence, the future value of an annuity is $767,464.54
Therefore the correct option is c.
One year ago, you purchased 350 shares of Titan Wood Products for $63.17 per share. The stock has paid dividends of $.71 per share over the past year and is currently priced at $68.22. What is your total dollar return on your investment?a. $2016.00b. $1891.75c. $1767.50d. $2083.20e. $1008.00
Answer:
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The rule in Garner v. Murray deals with
Answer:
In the event of the insolvency of a partner any losses should be shared in the ratio of the last agreed capital balances before the dissolution took place. This is known as the Garner v Murray rule.
A disadvantage of bond financing is: Multiple Choice Bonds pay periodic interest and the repayment of par value at maturity. It allows firms to trade on the equity. Bonds do not affect owners' control. Interest on bonds is tax deductible. Bonds can increase return on equity.
Answer:
Bonds pay periodic interest and the repayment of par value at maturity.
Explanation:
The main disadvantages that businesses face when issuing bonds are:
bonds pay coupons either semiannually or annually, and the company needs to have the money to pay thembonds increase the risk of insolvency, AKA bankruptcy, which increases the cost of equitysince bonds require interest payments (coupons), they can potentially decrease return on equityBagrov Corporation had a net decrease in cash of $10,500 for the current year. Net cash used in investing activities was $52,500 and net cash used in financing activities was $38,500. What amount of cash was provided (used) in operating activities?
A. $(101,500) used.
B. $(10,500) used.
C. $101,500 provided.
D. $80,500 provided.
E. $(80,500) used.
Answer:
I believe the answer to that would be B.
Explanation:
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Common problems being faced by internet users with having an online business
Answer:
businesses are facing issues for a number of reasons. one of which is that websites may crash with a large amount of users on a website at any given period.
Explanation:
Goodwill is: Group of answer choices Amortized over the greater of its estimated life or forty years. Only recorded by the seller of a business. The excess of the fair value of the consideration exchanged for the company over the fair value of net assets acquired. None of these.
Explanation:
Goodwill in accounting is an intangible asset that arises when a buyer acquires an existing business. Goodwill represents assets that are not separately identifiable. Goodwill does not include identifiable assets that are capable of being separated or divided from the entity and sold, transferred, licensed, rented, or exchanged, either individually or together with a related contract, identifiable asset, or liability regardless of whether the entity intends to do so. Goodwill also does not include contractual or other legal rights regardless of whether those are transferable or separable from the entity or other rights and obligations. Goodwill is also only acquired through an acquisition; it cannot be self-created. Examples of identifiable assets that are goodwill include a company’s brand name, customer relationships, artistic intangible assets, and any patents or proprietary technology. The goodwill amounts to the excess of the "purchase consideration" (the money paid to purchase the asset or business) over the net value of the assets minus liabilities. It is classified as an intangible asset on the balance sheet, since it can neither be seen nor touched. Under US GAAP and IFRS, goodwill is never amortized, because it is considered to have an indefinite useful life. Instead, management is responsible for valuing goodwill every year and to determine if an impairment is required. If the fair market value goes below historical cost (what goodwill was purchased for), an impairment must be recorded to bring it down to its fair market value. However, an increase in the fair market value would not be accounted for in the financial statements. Private companies in the United States, however, may elect to amortize goodwill over a period of ten years or less under an accounting alternative from the Private Company Council of the FASB.
Joe's Mart policy is to have 20% of the next month's sales on hand at the end of the current month. Projected sales for August, September, and October are 36,000 units, 31,000 units, and 41,000 units, respectively. How many units must be purchased in September?A. 16,000.B. 17,000.C. 22,000.D. 26,000.E. 28,000.
Answer:
the number of units purchased in September is 33,000 units
Explanation:
The computation of the number of units purchased in September is shown below:
= September sales + desired ending inventory - beginning inventory
= 31,000 + 41,000 × 20% - 31,000 × 20%
= 31,000 + 8,200 - 6,200
= 33,000 units
This is the answer but the same is not provided in the given options
hence, the number of units purchased in September is 33,000 units
We simply applied the above formula so that the correct value could come
And, the same is to be considered
1. Which generally accepted accounting principle (GAAP) requires the use of depreciation for assets that have useful lives beyond one year
Answer:
matching principle
Explanation:
The matching principle in accounting basically states that you must record expenses or costs in the same period as you record revenues associated to them. I.e. the use of assets generates revenue, therefore, you must expense that use at the same time when you record revenues.
US GAAP accepts 4 depreciation methods:
Straight line method Declining balance method Units of production method Sum of years' digitsMarigold Corp. gathered the following reconciling information in preparing its April bank reconciliation: Cash balance per books, 4/30 $13700 Deposits in transit 1900 Notes receivable and interest collected by bank 4620 Bank charge for check printing 160 Outstanding checks 9400 NSF check 870 The adjusted cash balance per books on April 30 is:______.
Answer:
Marigold Corp. gathered the following reconciling information in preparing its April bank reconciliation: Cash balance per books, 4/30 $13700 Deposits in transit 1900 Notes receivable and interest collected by bank 4620 Bank charge for check printing 160 Outstanding checks 9400 NSF check 870.
The adjusted cash balance per books on April 30 is:__$17,290.
Explanation:
a) Data and Calculations:
Cash balance per books, 4/30 = $13,700
Deposits in transit 1,900
Notes receivable and interest collected by bank 4,620
Bank charge for check printing 160
Outstanding checks 9,400
NSF check 870
b) Cash balance per books, 4/30 $13,700
Notes receivable and interest collected by bank 4,620
Bank charge for check printing -160
NSF check -870
Adjusted cash balance as per books on April 30 $17,290
c) The adjusted cash balance of $17,290 will be equal to the balance on the bank statement on the same date, unless there is another accounting error that is not listed above.
You own a movie theater. The theater generates $100,000 per year in net income. This is expected to grow at 2% per year. Someone offers to buy the theater from you. How much should you charge as the selling price of the theater?
Answer: $1275000
Explanation:
From the question, we are informed that a theater generates $100,000 per year in net income and it is expected to grow at 2% per year.
The selling price of the theater if someone offers to buy will be:
= net income × (1+g) / (r-g)
= $100,000 × (1 + 2%) / (10% - 2%)
= $100,000 × (1.02) / (0.08)
= $1275000
The amount of money which the theater owner should charge as the selling price of the theater is:
$1275000
According to the given question, we are asked to calculate the selling price of a movie theater, when we factor in the net income, expected growth, etc.
As a result of this, we can see that to make the necessary calculations, we have to take note of some important things such as:
Net income
Expected growth rate
The net income is $100, 000 per year
The expected growth rate is 2% per year
With this in mind, the owner can calculate the selling price as net income × (1+g) / (r-g) which would give us $100,000 x 91.02)/ (0.08)
= $1275000
Therefore, the correct answer is $1275000
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Suppose your firm operates in a perfectly competitive market and decides to double its output. How does this affect the firm's marginal profit?A) Marginal revenue and marginal cos inerese B) Marginal revenue increases but marginal cost remain the same. C) Marginal cost may change but marginal revenue remains the same D) Marginal revenue and marginal cost decrease
Answer: C) Marginal cost may change but marginal revenue remains the same
Explanation:
In a perfect competition the price is set by the market which means that one individual firm cannot change the price. This means that the marginal revenue for everyone is the same. If your firm decided to double its output, total revenue might change but marginal revenue will remain the same.
The marginal cost may change as well because marginal cost is unique to firms so if your firm wants to double output, it might find that it will cost more or less to produce an additional unit of a good.
What are the difference between aims and goal
Answer:
Goal is a set target that a person wants to achieve, while Aim is the determined course a person sets to achieve a target.
A seller has accepted an offer from John. John wants to remodel and add an outdoor pool when he has enough equity built up to cover the project. Which loan arrangement will help him build equity faster than the others?
Answer:
make a 40% down payment upfront
Explanation:
The best arrangement that would help him accomplish this would be to make a 40% down payment upfront. The best way to build equity as fast as possible is to put down the biggest down payment that you can. The bigger the down payment, the higher the boost in equity that you will receive. That is why it is the best option. Anything above 20% down payment is the ideal scenario, while 40% would be perfection.