Summerlin Company budgeted 4,000 pounds of material costing $5.00 per pound to produce 2,000 units. The company actually used 4,500 pounds that cost $5.10 per pound to produce 2,000 units. What is the direct materials quantity variance?

a. $400 unfavorable.
b. $450 unfavorable.
c. $2,500 unfavorable.
d. $2,550 unfavorable.
e. $2,950 unfavorable.

Answers

Answer 1

Answer:

e. $2,950 unfavorable

Explanation:

Since the units are the same, then we will work with the costs and pounds.

Standard

4,000 pounds × $5 per pounds

(4,000 × $5) = $20,000

Actual

4,500 pounds x costs per pound $5.10

(4,500 × $5.10) = $22,950

Therefore,

Standard - Actual

$20,000 - $22,950 = $2,950

Therefore, the direct materials quantity variance is $2,950 unfavorable since actual cost of materials expended is more that the standard cost of materials.


Related Questions

Which item is not correct with respect to the treatment of sustainable and transitory items and a company's income statement?
a. Financial reporting assists statement users in forecasting future cash flows by providing an income statement format that segregates components of net income.
b. Income statements prepared in accordance with GAAP differentiate between income components that are believed to be sustainable and those that are transitory.
c. The income statement isolates a key figure called "income from sustainable operations."
d. Transitory items are disclosed separately on the income statement so that statement users can place less weight on these earnings components when forecasting future profitability.

Answers

Answer:

c. The income statement isolates a key figure called "income from sustainable operations."

Explanation:

Remember, an income statement is a financial report document that contains the revenues and expenses of a company in other to determine if the company is making a profit or loss in a particular period.

However,  with respect to the treatment of sustainable and transitory items and a company's income statement, it is incorrect to say that the "income statement has an isolated key figure called "income from sustainable operations," because it often notes transitory items and sustainable income components but not isolating them.

Park Co. is considering an investment that requires immediate payment of $21,530 and provides expected cash inflows of $6,500 annually for four years. Assume Park Co. requires a 7% return on its investments.
What is the internal rate of return?

Answers

Answer:

8.00%

Explanation:

The internal rate of return is the rate of return on the investment which gives a zero net present value.

IRR can be computed using excel IRR function as shown below:

=IRR(values)

values are the cash flows arranged from the earliest( year zero ) to the latest (year 4) as contained in the attached.

IRR=8.00%

The IRR is proven thus:

NPV=-$21,530+$6500/(1+8%)^1+$6500/(1+8%)^2+$6500/(1+8%)^3+$6500/(1+8%)^4=-$1.18(which is very close to zero)

Moerdyk Corporation's bonds have a 15-year maturity, a 7.25% semiannual coupon, and a par value of $1,000. The required rate of return is 6.2%. Based on semiannual compounding, What is the market price of a bond?

Answers

Answer:

Bond price= $1,101.59

Explanation:

Giving the following information:

Time= 15*2= 30 semesters

Par value= $1,000

Rate of return= 0.062/2= 0.031

Cupon= (0.0725/2)*1,000= $36.25

To calculate the value of the bond, we need to use the following formula:

Bond Price​= cupon*{[1 - (1+i)^-n] / i} + [face value/(1+i)^n]

Bond price= 36.25*{[ 1 - (1.031^-30)] / 0.031} + [1,000/(1.031^30)]

Bond price= 701.42 + 400.17

Bond price= $1,101.59

Martin owns his own motorcycle and ATV store and operates as a small business. He notices that many of his customers talk about golf while in his store. He quickly adds golf carts and golf clubs to his merchandise selection. Rapidly adjusting to the needs of his customers is possible because small businesses

Answers

What’s the question??

Which of the following poses a workplace hazard that may cause accidents?

a. Horizontal layout of office space
b. Elevators in the office building
c. Poor housekeeping of office space

Answers

Answer:

c. Poor housekeeping of office space

Explanation:

workplace hazards could be regarded as part of the work which could bring

health and safety risks to the workers, this are aspect of the work with potential to harm. In every business or organization there will always a potential harm even though it varies from one work place to another. Types of hazard in work place are biological, chemical, physical hazard and others.

Therefore, mong the options "only option c" poses a workplace hazard that may cause accidents

Marginal cost is defined as:________.
a. total variable cost divided by total output.
b. the change in total costs from producing one more unit of output.
c. total cost divided by total output.
d. the change in fixed cost from producing one more unit of output.

Answers

Answer:

b. the change in total costs from producing one more unit of output.

Explanation:

The marginal cost is the cost that incurred for generating one more additional unit of output

It could be computed as shown below:

Marginal cost = Change in total cost ÷ change in quantity

Therefore as per the above explanation, the option b is correct

And, the same is to be considered

Thus, all the other options are incorrect

Financial markets:____________.
a. reduce diversification.
b. increase transaction costs.
c. determine tax rates.
d. provide liquidity.

Answers

Answer:

b. increase transaction costs & d. provide liquidity.

Explanation:

Financial markets reduce diversification and provides liquidity. The market provides means for reduce diversification (reducing risk for borrowers & lenders) and also enhancing liquidity for borrowers & lenders as well.

When firms invest in suppliers to exchange knowledge and collaborate on improvements, they create shared value for:_______

a. The public.
b. Both the supplier and the lead firm.
c. The supplier only.
d. The lead firm only

Answers

When firms invest in suppliers to exchange knowledge and collaborate on improvements, they create shared value for: Selected Answer: Both the supplier and the lead firm.

Your leader demonstrates both high concern for performance and high concern for employee welfare. Which leadership studies would this be consistent with?

Answers

Answer:

The Ohio State studies

Explanation:

A Leader is someone in a group that is straddled with the task of directing task-relevant group activities or, in the absence of a chosen leader, carrying the primary responsibility for performing the above functions in the group.

The Ohio's research/ studies carried out focus on Behavioral approach which was begun by researchers at Ohio State University. Its Leadership theory focus on the kinds of behavior engaged in by people in leadership roles and identified two major types which are consideration and initiating structure. Consideration as a type of behavior identified in the Ohio State studies are behavior showing mutual trust, respect, and a certain warmth and communication between the supervisor and group.

You are evaluating shares in Honeywell International (HON). They currently pay an annual dividend of $4.00 per share this year and expect to raise that by 5% per year every year in the future. If you use a discount rate of 10%, what is the value of HON shares(to two decimal places)?

Answers

Answer:

$84

Explanation:

Calculation for what is the value of HON shares

Using this formula

Value of HON shares=(Expected dividend next year)/(Discount rate -Growth rate of dividend)

Let plug in the formula

Value of HON shares= 4(1+.05)/(.10-.05)

Value of HON shares= (4.2/ .05)

Value of HON shares= $84

Therefore the Value of HON shares will be $84

Type the correct answer in the box. Spell all words correctly.
Identify the type of goods in the given scenario.
Nina runs a small cafeteria in her neighborhood. Recently, she installed some coffee machines and other utilities in her café. Nina ordered
goods.

Answers

Answer:

Foundation

Explanaion:

Nina runs a small cafeteria in her neighborhood. Recently, she installed some coffee machines and other utilities in her café. Nina ordered Foundation goods.

I got this right on plato

Mortar Corporation acquired 80 percent of Granite Corporation's voting common stock on January 1, 20X7. On December 31, 20X8, Mortar received $390,000 from Granite for equipment Mortar had purchased on January 1, 20X5, for $400,000. The equipment is expected to have a 10-year useful life and no salvage value. Both companies depreciate equipment on a straight-line basis.Based on the preceding information, in the preparation of consolidation entries related to the equipment transfer for the 20X9 consolidated financial statements, the net effect on accumulated depreciation will be:a. an increase of $160,000.b. an increase of $135,000.c. a decrease of $135,000.Sky Corporation owns 75 percent of Earth Company's stock. On July 1, 20X8, Sky sold a building to Earth for $33,000. Sky had purchased this building on January 1, 20X6, for $36,000. The building's original eight-year estimated total economic life remains unchanged. Both companies use straight-line depreciation. The equipment's residual value is considered negligible.Based on the information provided, while preparing the 20X8 consolidated income statement, depreciation expense will be:a. debited for $750 in the consolidating entries.b. credited for $750 in the consolidating entries.c. debited for $1,500 in the consolidating entries.

Answers

Answer:

Following are the solution to this question:

Explanation:

In point a:

Its purchase of assets by a subsidiary to keep does not affect the accumulated depreciation accounts of the balance sheet as we will do the requisite removal of intracompany transactions, while consolidating the two, accumulated deflation will be raised by $135,000

Asset costs = 400,000

10 Days of Existence

Yearly [tex]= \frac{400,000}{10} = 40,000[/tex]

In four years (2005 to 2008) - $160,000 would've been a value regarding.

The accumulated loss was reduced by $160,000 when this was sold.

In the year 2009, [tex]\frac{390,000}{6} = 65,000[/tex] are paid for the depletion of Mortar.

The depletion surplus [tex](65,000-40,000)[/tex] is to become removed [tex]= 25,000[/tex].

Tax due should be removed from 160,000 fewer excess depreciation[tex]=160,000-25,000=135,000[/tex], i.e. 135,000 when consolidating.

In point b:

Planet depreciation = 33,000/5.5/2 (Earth expense /2) = 3000 Planet depreciation.

Sky would've had bee = 36 000/8/2 = 2,250 Half a year of deterioration

The crediting of depletion costs for consolidating entries eliminates the additional depreciation of $750 (3,000-2,250).

In the long-run the inputs of all the factors of production can be varied by the firm, consequently, firms can combine the factors of production more ______________ and, therefore, costs in the long-run are lower than in the short-run.

Answers

Answer:

Efficiently

Explanation:

In production, long run is simply the period of time that is long enough for all inputs to be changed. While short run is the time frame, usually so brief, a firm cannot change the amount of every input. Usually, in In the short run, some inputs are fixed, while in the long run, all inputs are variable and Profit maximization can only occur with minimization of costs of inputs.

Firms can combine the factors of production more in the long-run the inputs of all the factors of production and also In a long run, it can alter ot change variousproduction levels due to various economic profits or losses in view.

Jamie Patterson is doing research in Los Angle on a new product for Hispanic men and women, ages 18 to 39. She needs to choose a sampling technique. Which would you recommend? a) convenience sample b) any would work perfectly well c) stratified random sample d) quota sample e) random sample

Answers

Answer:

c) stratified random sample

Explanation:

Sampling is the process by which a small and representative part of a population is analysed and used to draw conclusions about the larger population.

The main aim of sampling is to reduce the time spent in drawing conclusions about he population not interest. It is easier to analyse small number of variables than the whole population.

Stratified random sample involves choosing a sample that has smaller sub groups called strata. This allows the sample to effectively represent a population when there are more than one characteristic to be considered.

In the given scenario the population is for Hispanics with subgroups of men, women, and age of 18 - 39 years.

So stratified random sampling is the best option

58:46
2
What best explains the relationship between a borrower's credit score and a down payment requirement?
ОООО
Someone with a high credit score may be required to make a higher down payment.
Someone with a high credit score may be required to make a lower down payment.
Someone with a low credit score may be required to make a lower down payment.
Someone with a low credit score may not have to make a down payment.

Answers

Answer:

Excellent

Explanation:

A) A country's natural unemployment rate is 4 percent and its actual unemployment rate is 7 percent, what is its cyclical unemployment rate? Instructions: Enter the value for the output gap as an absolute number B) According to Okun's law, this country would have a recessionary output gap of percent percent.

Answers

Answer:

a. Cyclical unemployment rate = 3%

b. According to Okun's law, this country would have recessionary output gap of 6%

Explanation:

Note: The full and organized question is attached as picture below

a. A country's natural unemployment rate = 4% & its actual unemployment rate = 7%

Cyclical unemployment rate = Actual unemployment rate - Natural unemployment rate

Cyclical unemployment rate = 7 - 4

Cyclical unemployment rate = 3%

Cyclical unemployment is known to happen when the overall demand for goods and services in an economy cannot reach the level of full employment

b. Okun's law is known as the relationship between the economy unemployment rate and its Gross National Product

According to Okun's law, this country would have recessionary output gap of 6%. This comes from if a country's recessionary output gap grows by 4%, then its cyclical unemployment rate will increase by 2%

a. The cyclical unemployment rate is 3%

Cyclical unemployment can be described as the type of unemployment that exists because full demand for goods and services cannot attain full employment.

The natural rate of unemployment = 4%

The actual rate of unemployment = 7%

cyclical unemployment =

Actual - natural

7% - 4% = 3%

Therefore the cyclical unemployment rate is 3%.

b. According to Okun's law the recessionary gap would be 6%.

The reason for this is that the law states that when there is natural unemployment, the recessionary gap can be gotten by adding 2% to the natural rate.

4%+2% = 6%

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Swifty Corporation sells two types of computer hard drives. The sales mix is 30% (Q-Drive) and 70% (Q-Drive Plus). Q-Drive has variable costs per unit of $105 and a selling price of $165. Q-Drive Plus has variable costs per unit of $120 and a selling price of $210. The weighted-average unit contribution margin for Swifty is:________

a. $165
b. $81
c. $82.5
d. $69.0

Answers

Answer:

b. $81

Explanation:

Calculation for theweighted-average unit contribution margin for Swifty

Using this formula

Weighted-average unit contribution margin = (Contribution per unit of Q-Drive × Weight of Q-Drive in sales mix) + (Contribution per unit of Q-Drive Plus × Weight of Q-Drive Plus in sales mix)

Let plug in the formula

Weighted-average unit contribution margin= [(Selling Price - Variable Costs) × 30%] + [( Selling Price - Variable Costs) × 70%]

Weighted-average unit contribution margin= [($165 - $105) × 30%] + [($210 - $120) × 70%]

Weighted-average unit contribution margin=($60 × 30%) + ($90 × 70%)

Weighted-average unit contribution margin= $18 + $63

Weighted-average unit contribution margin= $81

Therefore The weighted-average unit contribution margin for Swifty is $81

Mary's Music Store reported net income of $148,000. Beginning balances in Accounts Receivable and Accounts Payable were $26,500 and $20,500, respectively. Ending balances in these accounts were $31,500 and $14,800, respectively. Assuming that all relevant information has been presented, Mary's net cash flows from operating activities would be:______.
a. $160,900.
b. $131,100.
c. $151,100.
d. $140,900.

Answers

Answer:

Net cash flows from operating activities $137,300

Explanation:

The computation of the net cash flows from operating activities is shown below:

Net income reported $148,000

Less: Increase in account receivable ($31,500  $26,500) -$5,000

Less: Decrease in account receivable ($14,800 - $20,500) -$5,700

Net cash flows from operating activities $137,300

This is the answer but the same is not provided in the given options

William and Charlotte Collins divorced in November of Year 1. William moved out and Charlotte remained in their house with their 10-month-old daughter, Autumn. Diana, Charlotte's mother, lived in the home and acted as Autumn's nanny for all of Year 1. William provided 70 percent of Autumn's support, Diana provided 20 percent, and Charlotte provided 10 percent. When the time came to file their tax returns for Year 1, William, Charlotte, and Diana each wanted to claim Autumn as a dependent. Their respective adjusted gross incomes for Year 1 were $50,000, $35,000, and $52,000. Who has priority to claim Autumn as a dependent

Answers

Answer:

Charlotte has the priority to claim Autumn as her dependent even though William covered 70% of her living expenses during the year. In order for a parent to be able to claim a child as a dependent, he/she must live with the child for more than half the year. In this case, since William left the house, Charlotte has preference over claiming Autumn as her dependent (even though William lived with Autumn for 10 months). Also, a parent always has priority over other relatives including a grandparent.

E-Tech Initiatives Limited plans to issue $500,000, 10-year, 4 percent bonds. Interest is payable annually on December 31. All of the bonds will be issued on January 1, 2019. Show how the bonds would be reported on the January 2, 2019, balance sheet if they are issued at 102.

Answers

Answer:

E-Tech Initiatives Limited

Partial balance sheet

as on January 2, 2019

Liabilities

Long term Liabilities

Bond Payable ________________ $500,000

Add: Premium on Bond _________ $10,000  

_____________________________________ $510,000

Explanation:

First Calculate the issuance value

Issuance value = $500,000 x 102% = $510,000

The bond is issued on Premium, Now calculate the premium on bond value

Premium on bond = Issuance value - Premium on Bond

Premium on bond = $510,000 - $500,000

Premium on bond = $10,000

The bond payable value of $500,000 and Premium on the bond aer reported in the long term liability section of balance sheet.

The preparation of the bond that should be reported on the balance sheet is presented below:

E-Tech Initiatives Limited

Partial balance sheet

As on January 2, 2019

Liabilities

Long term Liabilities

Bond Payable $500,000

Add: Premium on Bond $10,000  ($510,000 - $500,000)

Carrying value $510,000 ($500,000 * 102%)

In this way, it should be presented.

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Question 3
A car manufacturer notices that they can sell 11 cars at £18,200, but in order to sell 12 cars they have to
drop the price to £17,400. The marginal cost of producing the 12th car is £9,000. Which of the following
statements is correct?
a) The marginal revenue from selling the 12th car is £18,200.
b) The loss in total revenue of increasing the total number of cars sold from 11 to 12 cars is £800.
c) The marginal revenue when the output is 11 cars is £8,600.
d) The firm should increase its output to maximise its profits.

Answers

Answer:

b) The loss in total revenue of increasing the total number of cars sold from 11 to 12 cars is £800.

Explanation:

Marginal revenue is the benefit associated with the sale of one more unit, while marginal costs are the expenses incurred in producing an extra unit. To determine the marginal revenue, one has to isolate the revenue from the last item sold with revenue from the previous units.

In this case, the marginal revenue will be the price of the 12th item minus the price of the 11th item.

Marginal revenue =$17,400 -$18,200

=-$800

Marginal revenue = - $800

The statement that is correct is B. The loss in total revenue of increasing the total number of cars sold from 11 to 12 cars is £800.

Marginal revenue implies the additional revenue that's made as a result of an extra unit sold. Marginal cost is the extra cost incurred as a result of an additional unit produced.

Based on the information given, the marginal revenue will be:

= $17400 - $18200

= -$800.

Therefore, there'll be a loss of $800.

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In many countries, one of the roles of the central bank is to provide loans to distressed financial institutions. In economics, the term for this is:
A. bailout bank
B. ender of last resort
C. source of ultimate credit
D. rovider of fiduciary nsurance
E. liquidity resource

Answers

Answer: Bailout Banking

Explanation:

The Distance Plus partnership has the following capital balances at the beginning of the current year: Tiger (40% of profits and losses) $ 150,000 Phil (30%) 120,000 Ernie (30%) 135,000 Each of the following questions should be viewed independently.

Required:
a. If Sergio invests $190,000 in cash in the business for a 20 percent interest, what journal entry is recorded?
b. If Sergio invests $100,000 in cash in the business for a 20 percent interest, what journal entry is recorded? Assume that the bonus method is used.
c. If Sergio invests $102,000 in cash in the business for a 20 percent interest, what journal entry is recorded? Assume that the goodwill is used.

Answers

Answer:

A. Total Capital After Investment = 150000+120000+135000+190000 = 595000

Sergio's Share = 595000*20% = 119000

Bonus Distributed to Existing Partners = 190000 - 119000 = 71,000

                                Journal Entry

Particulars                                  Debit     Credit

Cash                                          190,000

Sergio, Capital                                          119,000

Tiger, Capital  (71,000*40%)                    28,400

Phil, Capital  (71,000*30%)                       21,300

Ernie, Capital (71,000*30%)                      21,300

B. Total Capital After Investment = 150000+120000+135000+100000 = 505000

Sergio's Share = 505000*20% = 101000

Bonus Taken from Existing Partners = 101000 - 100000 = 100

                                Journal Entry

Particulars                                Debit     Credit

Cash                                        100000  

Tiger, Capital (1000*40%)         400  

Phil, Capital (1000*30%)            300  

Ernie, Capital (1000*30%)         300  

Sergio, Capital                                          101000

C. Total Capital After Investment = 150000+120000+135000+102000 = 507000

Implied Value of Business = 102000/20% = 510000

Goodwill = 510000 - 507000 = 3000

                                Journal Entry

Particulars                            Debit    Credit

Goodwill                               3000  

Tiger, Capital (3000*40%)                  1200

Phil, Capital (3000*30%)                     900

Ernie, Capital (3000*30%)                   900

                                Journal Entry

Particulars               Debit     Credit

Cash                       102000

Sergio, Capital                      102000

Jill Angel holds a $200,000 portfolio consisting of the following stocks. The portfolio's beta is 0.875.

Stock Investment Beta
A $50,000 0.5
B 50,000 0.8
C 50,000 1
D 50,000 1.2
Total $200,000

If Jill replaces Stock A with another stock, E, which has a beta of 1.50, what will the portfolio's new beta be?

a. 1.40
b. 1.29
c. 0.86
d. 0.75
e. 1.08

Answers

The options provided are incorrect. The correct answer is given below

Answer:

New Portfolio beta = 1.125

Explanation:

The portfolio beta is the function of the weighted average of the individual stock betas that form up the portfolio. The formula to calculate the beta of a portfolio is as follows,

Portfolio beta = wA * Beta of A + wB * Beta of B +  ....  +  wN * Beta of N

Where,

w represents the weight of each stock in the portfolio

New Portfolio beta = 50000/200000 * 0.8  +  50000/200000 * 1  +  

50000/200000 * 1.2  +  50000/200000 * 1.5

New Portfolio beta = 1.125

A contingent liability: multiple choice is only remotely possible. cannot be estimated. will result from a future event. is a potential liability that has arisen because of a past event or transaction. will only result when a remote event becomes probable. is remotely estimable and probable

Answers

Answer:

is a potential liability that has arisen because of a past event or transaction.

Explanation:

A contingent liability is a potential liability that has arisen because of a past event or transaction.

Some of the characteristics of contingent liabilities includes being remote, probable, estimable, and reasonably possible.

In order to record a contingent liability as a liability on a company's balance sheet, it must be probable (likely to occur) and subject to estimate.

Hence, companies are advised to record the contingent liabilities so as to meet the Generally Accepted Accounting Principles (GAAP) and IFRS requirements.

Assume that banks keep 10% of deposits as reserves. Households hold money such that the currency-deposit ratio is 80%. The money multiplier is given by:________. a. 1.8 b. 2 c. 1.7 d. None of the other answers e. 1.9

Answers

Answer:

b. 2

Explanation:

The computation of the money multiplier is shown below:

Money multiplier is

= (1 + currency deposit) ÷ (reserves + currency deposits)

= (1 + 0.80) ÷ (0.10 + 0.80)

= 1.8  ÷ 0.9

= 2

hence, the money multiplier is 2

Therefore the correct option is b. 2

We simply applied the above formula so that the correct value could come

And, the same is to be considered

If an asset costs $16,000, has an expected useful life of 8 years, is expected to have a $2,000 salvage value and generates net annual cash inflows of $2,000 a year, the cash payback period is:__________.
A) 8 years.
B) 7 years.
C) 6 years.
D)5 years.

Answers

Answer:A) 8 years

Explanation: For every business, the shorter the payback period, the more attractive the investments and the longer the payback period the less attractive such investment is.

Payback period is the time in which the initial cost  of an investment is able to be recouped  through inflow of  cash generated by such investment.

It is calculated as   cost of the initial investment divided by the annual cash flow. ie

Cash Payback Period= Initial Investment/ Annual Cash flow

= 16,000/ 2000

= 8 years

A product sells for $200 per unit, and its variable costs are 61% of sales. The fixed costs are $456,300. What is the break-even point in sales dollars? (Do not round intermediate calculations.)

Answers

Answer:

Break-even point in sales dollars = $1,170,000

Explanation:

Computation table:

Sales                   200

Less VC (61%)     122

Contribution       78

Fixed costs = $456,300

break-even point in units = FC / C = 5,850

break-even point in sales dollars = (break-even point in units)(Sales price) = $1,170,000

Flask Company reports net sales of $2,190 million; cost of goods sold of $2,060 million; net income of $410 million; and average total assets of $1,960 million. Compute its total asset turnover.

Answers

Answer:

1.12

Explanation:

Flask company has a net sales of $2,190 million

The cost of goods sold is $2,060 million

Net income is $410 million

Average total assets is $1,960

Therefore it's total assets turnover can be calculated as follows

= sales/Total assets turnover

= $2,190 million/$1,960 million

= 1.12

How will the depreciation of the Japanese Yen vis-à-vis the USD impact FDI from U.S. into Japan?

Answers

Answer:

Generally, when a currency depreciates, that results in higher foreign direct investment. I.e. if the currency of any country depreciates, investing in that country becomes cheaper for foreign companies, e.g. land, equipment or existing facilities are worth less if the investors brings an appreciated foreign currency.

In this specific case, if the yen depreciates, US foreign direct investment in Japan should increase.

Other Questions
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