A department adds all raw materials to a process at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of January, there were no units in the beginning work in process inventory; 89100 units were started into production in January; and there were 19200 units that were 50% complete in the ending work in process inventory at the end of January. What were the equivalent units of production for materials for the month of January?

Answers

Answer 1

Answer:

the equivalent units of production for materials for the month of January is 89,100 units

Explanation:

The computation of the equivalent units of production for materials for the month of January is shown below:

= Units completed + completed units in ending inventory

= (89,100 units - 19,200 units) + 19,200 units

= 69,900 units + 19,200 units

= 89,100 units

hence, the equivalent units of production for materials for the month of January is 89,100 units


Related Questions

Supposed you have had 10 apples. You gave 4 apples to your friend for Christmas. What portion of the initial amount did you give away? (use similar formatting to the dollar amount, strictly decimals, no other signs or characters)

Answers

Answer:

The portion of the initial amount that was given away is:

= 0.40

Explanation:

a) Data and Calculations:

Number of apples available = 10

Number of those apples given to a friend for Christmas = 4

The portion given away = 4/10 = 0.4

This represents 40% of the whole.

b) The portion given away to the friend for Christmas is a proportion of the whole.  In this case, it represents just 40% of the 10 apples.  This means that only 60% or 0.60 of the original apples are still available or on hand because 40% had been given away.

The____has sole responsibility for determining if a product or service will be added to the Procurement List and for setting the Fair Market Price

Answers

Answer:

AbilityOne Commission

a budget is used to do which of the following

Answers

Answer:

A budget is a financial plan used to estimate future income and expenses. The budgeting process may be carried out by individuals or by organizations. Budgets help an entity determine whether it can continue to operate with its projected income and expenses.

Explanation:

thank me later

Abel Corporation uses activity-based costing. The company makes two products: Product A and Product B. The annual production and sales of Product A is 320 units and of Product B is 640 units. There are three activity cost pools, with total cost and activity as follows:

Total Activity
Activity Cost Pools Total Cost Product A Product B Total
Activity 1 $25,530 950 200 1,150
Activity 2 $40,140 2,000 1,600 3,600
Activity 3 $10,649 150 250 400

The activity rate for Activity 2 is closest to:

a. 11.15
b. 20.07
c. 25.09
d. 42.25

Answers

Answer:

Activity 2= $11.15

Explanation:

Giving the following information:

Total Activity Activity Cost Pools Total Cost Product A Product B Total

Activity 2 $40,140 2,000 1,600 3,600

To calculate the activity rate for Activity 2, we need to use the following formula:

Predetermined manufacturing overhead rate= total estimated overhead costs for the period/ total amount of allocation base

Activity 2= 40,140 / 3,600

Activity 2= $11.15

Wyatt keeps $25,000 in an interest-bearing time deposit with the Bigbux Bank. While earning a relatively attractive rate of interest, Wyatt had to agree to not withdraw any of the funds until the end of a three-year period. Wyatt's investment represents a(n)

Answers

Answer:

Certificate of deposit

Explanation:

A certificate of deposit is one of the most common and safest investment mechanisms. It consists in depositing a fixed amount of money at a bank or any other financial institution that offers the service, for a fixed amount of time, and in exchange for a fixed interest rate.

Certificates of deposit are one of the safest investment options, but for the same reason, they are one of the least profitable. It is well known that one of the central principles of finance is that the higher the risk, the higher the profitability, and the lower the risk, the lower the profitability.

Straight-Line: Amortization of bond discount LO P2 Skip to question [The following information applies to the questions displayed below.] Legacy issues $640,000 of 8.5%, four-year bonds dated January 1, 2019, that pay interest semiannually on June 30 and December 31. They are issued at $570,443 when the market rate is 12%. Problem 14-4A
Required:
1. Prepare the January 1 journal entry to record the bonds' issuance
2. determine the total bond interest expense to be recognized over the bonds' life.

Answers

Answer:

Legacy

1. Journal Entry:

January 1:

Debit Cash $570,443

Debit Bonds Discount $69,557

Credit Bonds Payable $640,000

To record the issuance of the bonds at a discount.

2. Total bond interest expense to be recognized over the bonds' life:

= $287,160

Explanation:

a) Data and Calculations:

January 1, 2019

Face value of bonds issued = $640,000

Price of bonds =                       $570,443

Bonds discount =                      $69,557 ($640,000 - $570,443)

Coupon interest rate = 8.5%

Market interest rate = 12%

Maturity period = 4 years

Interest payment = semiannual on June 30 and December 31

With straight-line amortization of bonds discount, the semiannual amortization will be = $8,695

Semi-annual interest payment = $27,200 ($640,000 * 4.25%)

Semi-annual interest expense = $35,895 ($27,200 + $8,695)

Annual interest expense = $71,790

1. Transaction Analysis

January 1:

Cash $570,443 Bonds Discount $69,557 Bonds Payable $640,000

2. Total bond interest expense to be recognized over the bonds' life:

= $287,160 ($71,790 * 4) or ($35,895 * 8)

Your great-great-grandmother left you her recipe book. It contains amazing, delicious cake recipes, and you are certain you can make a fortune with them if you just set up your bakery right. You are considering three possible designs for your bakery:

Design 1:
A factory in which assembly-line workers create low-cost, standardized cakes to be sold in grocery stores
Design 2:
A factory in which all cakes are created by machines; technology will enable you to shift from cake to cake as customer needs change
Design 3:
A personalized wedding cake business in which you will create custom delicacies for your clients

According to Joan Woodward, ____________ is classified as a continuous process production company.

a. Design 1.
b. Design 2.
c. Design 3.

Answers

Answer:

design 2

Explanation:

Joan Woodward conducted a study from 1954 - 1955 to determine the effect of organisation style on the success of the organisation

she grouped firms into 3 groups based on their level of technological complexity. the groups include :

1.  Small Batch and Unit Production : this group meets small orders. they cater to the specific needs of customers

An example is a personalized wedding cake business in which you will create custom delicacies for clients

2. Large Batch and Mass Production : this group make large orders that do not meet the specific needs of customers. Most of the orders go into inventory.

An example is a factory in which assembly-line workers create low-cost, standardized cakes to be sold in grocery stores

3. Continuous Process Production : in this group, the entire production system is mechanized.

Bramble Corp. expects to purchase $110000 of materials in July and $130000 of materials in August. Three-fourths of all purchases are paid for in the month of purchase, and the other one-fourth are paid for in the month following the month of purchase. How much will August's cash disbursements for materials purchases be

Answers

Answer:

$125,000

Explanation:

August's cash disbursements for materials purchases wiill be:

= July month purchase paid amount + August month purchase paid amount

= ($110,000 * 25%) + ($130,000 * 75%)

= $27,500 + $97,500

= $125,000

With the new​ technology, the opportunity cost of producing a chicken​ _____ because​ _____ soybeans must be forgone to produce a chicken.

Answers

The full question is:

A farm grows soybean and produces chickens. The opportunity cost of producing each of these products increases as more of it is produced.

The farm adopts a new technology which allows it to use fewer resources to produce soybean.

With the new​ technology, the opportunity cost of producing a chicken​ _____ because​ _____ soybeans must be forgone to produce a chicken.

Answer:

increases​; more

Explanation:

Opportunity cost is the forgone alternative when a particular line of action is undertaken. For example in the given scenario more production of chicken will lead to loss of soyabean production and vice versa.

So when there is production of more chicken more opportunity cost is incurred because more of soyabean production is forgone in order to produce the chicken.

Economists consider opportunity cost seperately from the actual cost incurred in taking up a particular activity.

competitive markets are allocatively efficient. It is, however, difficult to find many examples of perfectly competition in the real world. Perfect competition is really a benchmark against which we compare other market structures in the real world. How much actual competition occurs in perfectly competitive markets

Answers

Answer:

Some level of actual competition still occurs in the perfectly competitive markets.

Explanation:

There is a perfect competition when have many sellers, it is easy for firms to enter and leave, products of the sellers are homogeneous, and sellers are price takers.

Perfect competition is a concept that exists only in theory and does not exist in reality. As a result, real-life examples of perfect competition are hard to come by, but there are a few that demonstrate the intensity of actual competition that exists in completely competitive markets.

Consider the instance of two competing supermarkets that both stock their aisles with goods from the same set of companies. Between the two supermarkets, there is little to separate products from one another, and their pricing is nearly identical.

The market for unbranded products, which contains cheaper replicas of well-known brands, is another example of ideal competition.

Product knockoffs are often priced in the same way and it may be difficult to differentiate them. If one of the companies that makes or supplies such a product leaves the industry, another one takes its place.

Despite that perfect competition is a concept that exists only in theory, the above examples therefore show that some level of actual competition still occurs in the perfectly competitive markets.

Roddy Rich is a very astute entrepreneur and wants to invest in an asset that will require high maintenance with disregard for spreading risks in the asset or the amount spent investing in asset has a potential for greater returns. He is best served investing in the following:_______

a. hedge funds
b. small cap stocks
c. mutual funds
d. growth stocks
e. Index funds
f. ETFs

Answers

Answer:

He is best served investing in the following:_______

a. hedge funds

Explanation:

Hedge funds require high maintenance cost.  Hedge funds are alternative investment vehicles used by risk-tolerant investors.  The hedge funds investment company pools funds from different investors into a single fund and then employs different strategies, including complex trading, sophisticated derivatives, portfolio-construction, and risk management techniques, to earn active returns and improve the pooled funds performance.

The dominant form of business organization in the United States in terms of dollar sales volume, earnings, and employees is

Answers

Answer:

The answer is "The corporation".

Explanation:

In terms of dollar sales, profits, or personnel, the main form of the corporate organization throughout the USA was its company. The company's main form of business organization is indeed the company, a legal entity constituted by the selling of share capital to the owners, who have become stakeholders and the shares elect a board member who manages the company.

Sharon would make an adjustment entry to __________ to record the $500 her company received from a customer to perform future services. Suppose that before the adjusting entry, the balance in this account was $2,725. After the adjusting entry, the ending balance will be __________.

Answers

Answer:

the ending balance of the unearned revenue is $3,225

Explanation:

The computation of the ending balance is shown below:

= Amount received from the customer for performing the future service + balance in the account

= $500 + $2,725

= $3,225

Therefore the ending balance of the unearned revenue is $3,225

The above formula should be applied

Analyze and discuss when earnings management may be an ethical practice and when it is an unethical practice

Answers

Earning management follow ethical practices and unethical practice too that results in a genuine relationship among social responsibility. Similarly unethical have negative relationships and short-term goals. Unethical earning presents a misleading report.

To follow ethical practices right decisions, need to be followed that allow management to frame a better view. A practice that leads to a fair view of presentation is referred to as ethical practices that focus on long-term goals and not on personal gains. Where practices lead to misleading of activities that mislead users and stakeholders as well then such practices lead to unethical practice

Its the choice of the head department to keep up the policies that affect earning management followed by the ethical results.

Costly Corporation plans a new issue of bonds with a par value of $1000, a maturity of 37 years, and an annual coupon rate of 11.0%. Flotation costs associated with a new debt issue would equal 3.0% of the market value of the bonds. Currently, the appropriate discount rate for bonds of firms similar to Costly is 9.0%. The firm's marginal tax rate is 50%. What will the firm's true cost of debt be for this new bond issue

Answers

Answer: hello the options related to your question is missing attached below are the missing options

answer : 4.65% ( option 3 )

Explanation:

par value of bond = $1000

Maturity period = 37 years

Annual coupon rate = 11.0%

Floating costs = 3.0% of market value of bonds

Discount rate for bonds of firms similar = 9.0 %

Marginal tax rate = 50%

Determine the firm's true cost of debt

Nper = 37

coupon rate = 11.0%

PMT = face value * coupon rate = 1000 * 11%  = $110

present value ( PV ) = $1,176.67

step 2 ; calculate the value of YTM

YTM = 9.29%  using excel function: rate( 37, 110, -1176.67, 1000 )

step 3 : calculate True cost of debt

YTM * ( 1 - marginal tax rate )

= 9.29% * ( 1 - 0.5 )

= 4.65%

discuss how AFCFTA could be trade creating free trade area?​

Answers

Explanation:

eliminate tariffs on intra-Africa trade, making it easier for businesses to trade within Africa and benefit from their own growing market; introduce regulatory measures such as sanitary standards and eliminating non-tariff barriers to trade; establish, in the future, a Common Continental Market.

The demand for a certain drug in a hospital has been increasing. For the past six months, the following demand has been observed:
Month Demand, Units
January 15
February 18
March 22
April 23
May 27
June 26
Use a three-month moving average to make a forecast for July.

Answers

Answer:

25.3

Explanation:

A moving average is often used to pinpoint the increase or decrease of a certain statistic over a certain period of time since the increase in the demand for this specific drug has been increasing constantly for the past 6 months we will take the past 3 months, April, May, and June, so we will have to add up 23+27+26=76, now we just have to divide by the number of months= 76/3=25.3, so the moving average for the increase in the forecast for July will be 25.3

Dawson Electronic Services had revenues of $120,000 and expenses of $70,000 for the year. Its assets at the beginning of the year were $420,000. At the end of the year assets were worth $470,000. Calculate its return on assets.

Answers

Answer:

An apple, potato, and onion all taste the same if you eat them with your nose plugged

Explanation:

Economists Mark Blaug and Ruth Towse studied the market for economists in Britain and found that the quantity demanded was about 150 to 200 a year, and that the quantity supplied was about 300 a year. What likely to happen when there is a surplus of economists in Britain

Answers

Answer: See explanation

Explanation:

In this case, since the supply is more than the demand for Economists in the country, this will lead to a lower wage for the Economists that are employed. This is because there are surplus Economists which can be readily called if those employed aren't willing to collect the lower wages.

Also, the excess Economists can move to other countries where their services will be needed. In some cases, they may take jobs that are similar to their practice such as researchers, marketing roles etc.

The standard predetermined overhead rate used in setting the standard overhead cost is determined by dividing Group of answer choices budgeted overhead costs by an expected standard activity index. actual overhead costs by an expected standard activity index. budgeted overhead costs by actual activity. actual overhead costs by actual activity

Answers

Answer: budgeted overhead costs by an expected standard activity index.

Explanation:

It should be noted that the predetermined overhead rate is typically calculated at the beginning of an accounting period. It is gotten when the estimated manufacturing overhead is divided by estimated activity base.

The standard predetermined overhead rate used in setting the standard overhead cost is determined by dividing budgeted overhead costs by the expected standard activity index. Therefore, the correct option is A.

Suppose a basketball player has made 300300 out of 385385 free throws. If the player makes the next 33 free throws, I will pay you $25$ 25. Otherwise you pay me $24$ 24. Step 1 of 2: Find the expected value of the proposition. Round your answer to two decimal places. Losses must be expressed as negative values.

Answers

Answer: -0.8166

Explanation:

Based on the information given in the question, the expected value of the proposition goes thus:

The probability of player made a free throw will be:

p = 300/385 = 60/77

The probability of the player makes the next 3 free throws will be:

= (60/77)³ = 0.4731

Therefore, we'll then calculate the probability that the player won't make the next 3 free throws. This will be:

= 1 - 0.4731

= 0.5269

The expected value of the proposition will be:

= 0.4731 × 25 +0.5269 × (-24)

= -0.8166

Therefore, ghe expected value of the proposition will be -0.8166

Paraguay Pipes Inc. has a cost of equity of 11.1 percent, the YTM on the company's bonds is 5.7 percent, and the tax rate is 35 percent. The company's bonds sell for 93.1 percent of par. The debt has a book value of $393,000 and total assets have a book value of $947,000. If the market-to-book ratio is 2.59 times, what is the company's WACC?

Answers

Answer: 9.5978%

Explanation:

Firstly, we should note that the total book value of equity will be the difference between the total assets book value and the total debt book value which will be:

= $947,000 - $393,000

= $554,000

Then, we'll calculate the market value which will be:

= market-to-book ratio × book value

= 2.59 × $554,000

= $1,434,860

Then, the after tax cost of debt will be:

= 5.7(1 - Tax rate)

= 5.7(1 - 35%)

= 5.7(1 - 0.35)

= 5.7(0.65)

= 3.705%

Equity = $1,434,860

Debt = $393,000 × 93.1%

= $365883

Total market value = $1,800,743

WACC = Respective costs × Respective weights

= ($1,434,860/$1,800,743 × 11.1%) + ($365883/$1,800,743 × 3.705%)

= 0.08845 + 0.007528

= 0.095978

= 9.5978%

The Wall Street Journal reported the following spot and forward rates for the Swiss franc ($/SF):Spot............................................ $0.943230-day forward.......................... $0.948190-day forward.......................... $0.9531180-day forward........................ $0.9594a. Was the Swiss franc selling at a discount or premium in the forward market?b. What was the 30-day forward premium (or discount)?c. What was the 90-day forward premium (or discount)?d. Suppose you executed a 90-day forward contract to exchange 100,000 Swiss francs into U.S. dollars. How many dollars would you get 90 days hence?

Answers

Answer:

The Wall Street Journal Reports

a. The Swiss franc was selling at a premium in the forward market.

b. The 30-day forward premium was: $0.0049.

c. The 90-day forward premium was: $0.0099.

d. Dollars to receive from a 90-day forward contract is $95,310.

Explanation:

a) Data and Calculations:

Spot and forward rates for the Swiss franc ($/SF):

Spot............................................ $0.9432

30-day forward.......................... $0.9481

90-day forward.......................... $0.9531

180-day forward........................ $0.9594

Premium:

30-day forward.......................... $0.9481

Spot............................................   $0.9432

Premium =                             $0.0049

90-day forward.......................... $0.9531

Spot............................................   $0.9432

Premium =                             $0.0099

180-day forward........................ $0.9594

Spot............................................    $0.9432

Premium =                               $0.0162

Dollars to receive from a 90-day forward contract is $95,310 ($0.9531 * SF 100,000)

On December 31, the balance in the office supplies account is $1,300. A physical count shows $510 worth of supplies on hand. Required: Prepare the adjusting entry for supplies. Refer to the Chart of Accounts for exact wording of account titles.

Answers

Answer:

Date                    Account title                                               Debit          Credit

December 1        Office Supplies Expense                           $790

                            Office Supplies                                                             $790

Explanation:

Office supplies is an asset but when it is used it should be debited to the office supplies expense account because it becomes an expense that should be catered for in the Income statement.

The office expense that is used for the year is:

= Book balance - Physical inventory

= 1,300 - 510

= $790

Which type of layout features departments or other functional groupings in which similar activities are performed

Answers

Answer:

Process-oriented.

Explanation:

A functional (departmental) organizational structure is a type of structure used to organize staffs by dividing them into various departments based on their skill set, roles or functions and knowledge.

These departments which are vertically structured may include, finance, IT, sales and marketing, research and development, customer service etc. Also, the various departments are headed by a functional manager who are saddled with the responsibility of overseeing, managing and reporting to the executive management.

Similarly, a type of layout in the manufacturing process that features departments or other functional groupings in which similar activities are performed is generally referred to as being process-oriented.

One of the main advantages of a process-oriented layout is that it mitigates or reduces difficulties associated with material flow variability for a product.

Suppose the demand function for a good is expressed as Q=100-4p. If the good currently sells for 10, what is the price elasticity equal to? a)-4 b)-1.5 c) -0.67 d) -2.5

Answers

Answer:

c)-0.67

Explanation:

Calculation to determine what the price elasticity equal to

Using this formula

Price Elasticity of Demand (PED)=dQ/dP*Q/P

Let plug in the formula

Price Elasticity of Demand (PED)=d(100-4p)/dp*p/100-4p

Price Elasticity of Demand (PED)=-4*p/100-4p

at p=$10

Price Elasticity of Demand (PED)=-4*$10/100-4($10)

Price Elasticity of Demand (PED)=-40/60

Price Elasticity of Demand (PED)=-2/3

Price Elasticity of Demand (PED)=-0.666

Price Elasticity of Demand (PED)=-0.67 Approximately

Therefore the price elasticity equal to -0.67

National income equals:_______.
a. wages + salaries + corporate profits + net income.
b. compensation of employees + proprietors' income + corporate profits + rental income + net interest.
c. compensation of employees + proprietors' income + indirect business taxes + rental income + net interest.
d. the monetary value of fringe benefits + tips + wages + profits + salaries.
e. none of the above

Answers

Answer:

C

Explanation:

C. compensation of employees + proprietors' income + indirect business taxes + rental income + net interest

Answer:

wages +salary+corporate profit +net income

Explanation:

this sumsup the national income of a country

Lynx Corp. The data presented below for Lynx Corp. are for the year ended December 31, 2017: Sales (100% on credit) $1,000,000 Sales returns 30,000 Accounts receivable (December 31, 2017) 170,000 Allowance for doubtful accounts (credit balance) (before adjustment at December 31, 2017) 1,300 Estimated amount of uncollectible accounts based on aging analysis 14,000 See the data for Lynx Corp. If Lynx Corp. uses the aging of accounts receivable approach to estimate its bad debts, what amount will be reported as bad debts expense for 2017

Answers

Answer:

Allowance for Doubtful Accounts 69,000

Explanation:

If the company estimates its bad debt to be 2% of net credit sales:

sales                        2,500,000

return and allowance (50,000)

               net sales 2,450,000

Then, we calculate 2% of this amount:

2,450,000 x 0.02 = 49,000

As the uncollectible amounts are related to sales rather than account receivable we adjust for the full value giving an ending value of:

beginning 20,000 + adjustment 49,000 = 69,000

Tim Armstrong was tapped to lead an integrated Yahoo!/AOL subsidiary of Verizon called Oath, and will most likely need to set a new strategic direction. Which of the four principal management functions should he focus on first?

Answers

Answer:

planning

Explanation:

The management process in any organization consists of four main and primary function that the managers of the organization needs to focus and perform. They are :

planningorganizingleadingcontrolling

Planning means to define the performance goals for the company and determining the plans and strategies in order to achieve that goal.

In the context, Tim Amstrong, who leads the integrated Yahoo!/AOL subsidiary is going to set a new strategic direction for the company. For this, he needs to focus on planning new organization goals and form new strategies to achieve them.

Thus he should focus on the planning of the four principal management functions.

What are some of the advantages and disadvantages of mobile payment systems in (a) developed countries and (b) developing countries

Answers

Answer: Advantage of mobile payment system for developed countries

- They are directly linked to bank accounts

- People can make payment for products easily when they have the applications installed in their phones

Explanation:

We would consider the advantage and disadvantage for developed countries.

Advantage of mobile payment system for developed countries

- They are directly linked to bank accounts

- People can make payment for products easily when they have the applications installed in their phones

Disadvantages

- Due to the large amount of companies using such services it raises compatibility issues across systems

Developing countries(Advantages)

- It allows users transfer money to those they are doing business with and also friend's and family.

Disadvantages

- Due to development issues, consumer registration process is yet to be clearly figured out, making it a bit complicated.

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