The financial account's payment balance and the current account's payment balance are equal to zero.
Is there a zero balance of payments?The total balance of payments ought to be zero given that each transaction in the balance of payments has two offsetting entries.
Why is the sum of the financial account and the current account 0?Due to their mutual balance, the current and capital accounts will always add up to zero. A deficit in the capital account is compensated for by a surplus in the current account. A country has a capital account deficit when it imports foreign financial assets and a current account surplus when it exports goods and services.
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Full Question = The balance of payments on the current account plus the balance of payments on the financial account is equal to...
TRUE/FALSE. billings upholstery has defined a problem it needs to solve: find a more environmentally friendly way to produce its furniture. a data analyst gathers relevant data, analyzes it, and uses it to draw conclusions. the analyst then shares their analysis with subject-matter experts from the manufacturing team, who validate the findings. finally, a plan is put into action.
This declaration is true.
Relevant data defines world variable facts for the workflow process. Relevant statistics is used to pass information from one endeavor to the subsequent by way of associating it with exercise parameters.
Relevant facts can be accessed thru JavaScript for use in transition conditional logic, script activities, and post-activity scripts.
Why applicable records is important?Good statistics permits groups to establish baselines, benchmarks, and desires to maintain shifting forward. Because statistics permits you to measure, you will be capable to set up baselines, find benchmarks and set overall performance goals. A baseline is what a positive location appears like earlier than a particular answer is implemented.
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https://brainly.com/question/13067651#SPJ4FILL IN THE BLANK. advertisers are well trained in the social psychology marketing construct called the elaboration likelihood model. this model explains how advertisers persuade us to buy their product by making sure the messenger (person in the commercial), is attractive, with a smooth, believable verbal presentation. this is called the____route to persuading a person.
This model explains how advertisers persuade us to buy their product by making sure the messenger , is attractive, with believable verbal presentation. This is called persuasive advertising, route to persuading a person.
What media do advertisers use?Newspapers, magazines, TV and radio shows, direct mail, billboards, posters, transit advertising, and many media are traditional forms of advertising. The use of digital technology by marketers to draw more attention to their brands and causes has increased in the twenty-first century.
What does advertising primarily stand for?Advertising is a potent instrument that can assist in attracting clients, educating them about your offerings, and fostering client loyalty. To assist them market their goods or services, the majority of businesses employ some form of advertising.
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a crawling peg exchange rate regime has a stated official exchange rate that on a day-to-day basis but that the government change when economic conditions warrant.
A crawling peg exchange rate regime has a stated official exchange rate that on a day-to-day basis but that the government change when economic conditions warrant. This statement is true
What Is a Crawling Peg?A system of exchange rate modifications known as a "crawling peg" permits a currency with a fixed exchange rate to vary within a range of rates. Additionally, regular adjustments may be made to the band of rates and the specified currency's par value, especially during periods of significant exchange rate volatility.
When a currency is weak, crawling pegs are employed to maintain exchange rate stability between trading partners. Crawling pegs are typically set by developing nations whose currencies are pegged to the euro or the dollar.
When there is a risk of devaluation because of elements like inflation or economic instability, crawling pegs are frequently utilized to regulate currency movements.
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Suppose Nike and Adidas are considering whether to develop new advertising campaigns. For each pair of strategies, the blue triangle shows Nike's payoff and the green triangle shows Adidas's payoff, in billions. Use this information, and the phrases below, to complete the sentences. The best outcome for Nike is to choose and for Adidas to choose If Adidas chooses not to advertise, their best result will happen if Nike chooses The Nash equilibrium for this advertising game is for Nike to choose and for Adidas
In the given case the dominant strategy for Nike is to price Low.
What do you mean by Nash equilibrium?
A player can obtain the desired outcome by sticking to their initial strategy, according to the Nash equilibrium, a decision-making theorem in game theory. Each player's approach in the Nash equilibrium is the best one given what the other players have decided.The Nash equilibrium is a tool economists use to forecast how businesses will react to pricing competition. Customers will likely be squeezed more severely by two huge corporations who adopt pricing strategies to compete with one another than they could be if they each faced thousands of competitors.To know more about Nash equilibrium
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a successful tqm program does not require which of the following? group of answer choices continuous improvement employment empowerment benchmarking centralized decision
A successful tqm program does not require centralized decision making authority.
Edwards Deming, who placed great emphasis on improving product quality and giving customers the best value, established the idea of overall quality management. The idea is to give clients the best level of happiness possible by offering high-quality products and efficient after-sale services. Benchmarking is a component of TQM and refers to the process of developing standards or benchmarks against which actual performance will be assessed. One of its missions is to continually improve the goods and services it offers. The idea does not include centralised decision-making, which is when choices are made solely by top management with little input from below. Such choices would lengthen the process and decrease efficiency.
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Alma is in the business of dairy farming. During the year, one of her barns was completely destroyed by fire. The
adjusted basis of the barn was $90,000. The fair market value of the barn before the fire was $75,000. The barn was insured for 95% of its fair market value, and Alma recovered this amount under the insurance policy (Insurance paid her $71,250 ) . Alma has adjusted gross income for the year of $40,000 (before considering the casualty). Determine the amount of loss she can deduct on her tax return for the current year (2020).
The options are:
A. 18,750
B. 14,750
C. 14,650
D. None of these
E. 3,750
A. The amount of loss that Alma can deduct on her tax return for the current year is $18,750.
Determine the adjusted basis of the barn: $90,000
Determine the fair market value of the barn before the fire: $75,000
Determine the amount recovered from the insurance policy: $71,250
Calculate the deductible casualty loss:
Adjusted basis of the barn ($90,000) - fair market value of the barn before the fire ($75,000) - amount recovered from the insurance policy ($71,250) = deductible casualty loss ($18,750)
Therefore, the amount of loss that Alma can deduct on her tax return for the current year is $18,750.
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Complete the following table by indicating whether each of the scenarios describes the concept of tying, resale price maintenance, or predatory pricing. Scenario Tying Resale Price Maintenance Predatory Pricing Televix is a firm that produces televisions. Suppose Televix sells its televisions to retail stores for $930 each and requires those retailers to charge customers at least $960 for each television Book Bound sells a wide variety of books to retail bookstores. Book Bound recently published two new books: a popular mystery novel and a much less popular history book. Book Bound requires bookstores to buy 15 copies of the history book for every 120 copies of the mystery novel ordered. Heat-Em-Up is the only firm producing grills. It costs $420 to produce a grill, and Heat-Em-Up sells each grill for $950. After Well Done, a new firm with the same costs as Heat-Em-Up, enters the market for grills, Heat-Em-Up starts selling its grills for a price of $330. True or False: By bundling the two books together, Book Bound can force bookstores to pay more than they would be willing to pay when purchasing the books separately. True False
After Well Done, a new firm with the same costs as Heat-Em-Up, enters the market for grills, Heat-Em-Up starts selling its grills for a price of $330 is true.
What does economic theory have to say about predatory pricing?Predatory pricing refers to a pricing strategy in which a dominating firm in an industry will purposefully lower the prices of a good or service to levels that will result in a short-term loss. This pricing strategy uses the technique of undercutting on a wider scale.
In the broadest sense, predatory pricing is described in economic terms as a price reduction that is only profitable when the predator acquires more market power by eradicating, punishing, or otherwise impeding the competitive behavior of a rival or potential rival.
By bundling the two books together, Book Bound can force bookstores to pay more than they would be willing to pay when purchasing the books separately is false.
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we are evaluating a project that costs $2,040,000, has a 7-year life, and has no salvage value. assume that depreciation is straight-line to zero over the life of the project. sales are projected at 89,700 units per year. price per unit is $38.67, variable cost per unit is $23.80, and fixed costs are $851,000 per year. the tax rate is 22 percent, and we require a return of 10 percent on this project.
Best case NPV is $2,943,304,509.57 and Worse case NPV is -$2, 601,609,39.
NPV example: What is it?Another way to state it is that it is the compound yearly return that an investor anticipates (or actually receives) over the course of an investment. For instance, if an investor pays exactly $50,000 for a security that offers a series of cash flows with an NPV of $50,000, then the investor's NPV is zero.
Why is NPV significant?The net present value of a project or investment indicates how much money it will make or lose in terms of today's money. Due to the effects of factors like inflation and lost compound interest, future cash flow of a project does not accurately reflect current cash flow, hence NPV is adjusted accordingly.
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When selecting a media vehicle, the media planner looks both at the total cost of using a medium and at the ________.
A) cost per thousand persons reached
B) cost of premium offers
C) cost of the magazine it is using
D) profit margin
E) continuity cost
A) When selecting a media vehicle, the media planner looks both at the total cost of using a medium and at the cost per thousand persons reached.
This is an important measure used by media planners to determine which media vehicles they should use. The cost per thousand (CPM) is the cost of reaching 1,000 people with a particular medium, such as television, radio, magazines, or newspapers.
The CPM is calculated by dividing the total cost of the media by the estimated number of impressions it will generate. In other words, it is the cost of reaching 1,000 people with a particular medium.
This metric helps media planners determine which media vehicles they should use to reach their target audiences. Media planners must also consider other factors such as the reach, frequency, and overall cost of the medium before making a final decision.
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because there is a relationship between the price level and the quantity demanded of real gdp, the aggregate demand curve is curve.
It is true because there is relationship between price level and quantity demanded of real GDP, aggregate demand curve is curve.
What is aggregate demand?In macroeconomics, aggregate demand (AD) or domestic final demand refers to the total demand for goods and services in an economy at a particular time (DFD). It is frequently referred to as an effective demand, despite other instances where it is distinguished. The aggregate demand curve is drawn using the horizontal axis for real output and the vertical axis for price level. The Pigou effect states that higher prices are linked to less real wealth, which, in turn, results in lower consumption spending and, ultimately, less overall demand for goods. As a result of the equilibrium of the financial markets, the Keynes effect states that higher prices imply a smaller real money supply and, consequently, higher interest rates. As a result, less money will be invested in adding new physical capital.
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You are the manager of the Production Department of the XYZ Company. In the
past three months the productivity of the employees has been decreased, and the
upcoming season will require increased production of goods. Write a memo to the
Manger of Human Resources recommending a bonus plan to encourage employees,
and suggest other ways of increasing productivity.
-
* Use the correct format for writing a memo.
*Write an introduction, discussion & concluding paragraphs.
Answer:
in the carrent official website the carrent official site ok answer the question about a half hour class amecim inde
Memo to Manager of human resources
Date: November 20 December 2022
The Manager of Human Resources
From: Joke , Manager of the Production Department
Subject: Bonus plan for employees!
When I saw the productivity over the last three months, the Narrow production of labour decreased the production of our goods. If this repeats the next month, we will not be able to meet the demand for our products. We need to increase supply in the upcoming season and try to boost our employee's esteem to work hard.
To encourage them I suggest you provide the employees with a bonus, which can encourage them to work hard and produce more.
Also, we can provide them with some health Benefits which would help their families and increase their trust in us and be more Productive at the end of the day.
Thank You,
Joke
729-672-3990.
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On January 1, Year 2 Grande Company had a $18,000 balance in the Accounts Receivable account and a zero balance in the Allowance for Doubtful Accounts account. During Year 2. Grande provided $72,000 of service on account. The company collected $68,500 cash from accounts receivable. Uncollectible accounts are estimated to be 2% of sales on account. What is the amount of uncollectible accounts expense recognized on the Year 2 income statement? O $5,500 O $1,440 O $1,370 O $360
$ 1,440 is the amount of cash flow from operating activities that would appear on the year 2 statement of cash flows.
Amount of uncollectable accounts expenses recognized on the Year 2 income statement = $ 72,000 * 2 % = $ 1,440.A cash inflow is a real or virtual movement of plutocrat a cash inflow in its narrow sense is a payment, especially from one central bank account to another the term cash inflow is substantially used to describe calculate free cash inflow,add your net income andnon-cash charges, also abate your change in working capital and capital expenditure.The allowance for uncollectible accounts is calculated by multiplying the receivable balance in the various aging categories by a reserve rate.A higher reserve rate is applied to older receivables because those receivables are less likely to be collected.Cash inflow refers to the net balance of cash moving into and out of a business at a specific point in time.Cash is constantly moving into and out of a business.For illustration,when a retailer purchases force,plutocrat flows out of the business toward its suppliers.
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Arbitration is a private solution that is
A. often preferred by foreign litigants because it is perceived as fairer, faster, cheaper, and more confidential than are the courts.
B. favored by international unions.
C. recommended by the UN for international companies facing litigation in developing countries.
D. discouraged by the U.S. Bar Association.
Arbitration is a private solution that is often preferred by foreign litigants because it is perceived as fairer, faster, cheaper, and more confidential than are the courts.
Hence, Option A is correct.
What is Arbitration?A disagreement is presented to one or more arbitrators through the arbitration procedure by consent of the parties, who subsequently provide an official ruling on the topic. Instead of going to court, the parties choose for arbitration as a private dispute resolution mechanism. The parties and arbitrators gather in person to conduct the hearing, which is where the parties present their respective arguments and supporting evidence. The decision and the prizes. Following the hearing, the arbitrators deliberate on the pertinent facts before issuing a written decision known as an award.
Arbitration occurs when two divorce parties are unable to reach an agreement on terms and request a third party to assist them in their negotiations.
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When Team New Zealand used computer-aided design (CAD) for their 1995 America's Cup yacht entry
A. they were disqualified for taking unfair advantage.
B. they were disqualified for not using skilled craftsmen and required by the rules.
C. they were disqualified for not using skilled craftsmen and required by the rules..
D. they were able to consider more designs and variations of designs than ever before.
In its pursuit of the next America's Cup, Emirates Team New Zealand using ANSYS simulation to assess thousands of concepts and create the greatest yacht possible.
How has CAD changed historically?The design and construction industries have greatly increased accuracy and virtually eliminated mistake thanks to CAD technologies. This is a noteworthy illustration of how ubiquitous an impact computers have on global enterprise. CAD software today comes in a variety of forms, from straightforward 2D vector-based drafting programs to intricate 3D solid and surface modellers.
A quick history of CAD?Since the middle of the 20th century, computers have been used to facilitate or aid in the design process. The phrase "Computer Aided Design" (CAD) first appeared in the 1950s, and Douglas Ross, a computer scientist working at the time at moment the acronym was created, MIT.
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______ computes the number of dollars returned for every dollar invested, with all calculations performed in present value dollars
Profitability Index computes the number of dollars returned for every dollar invested, with all calculations performed in present value dollars.
Profitability index: what is it?An evaluation of a project's or investment's attractiveness is done using the profitability index (PI). By dividing the project's original investment amount by the present value of anticipated future cash flows, the PI is derived.
How is the profitability index calculated?Profitability Index is the product of the initial investment and the present value of future cash flows. The following is an alternative illustration of the profitability index formula: Profitability Index is equal to the initial investment divided by (Net Present Value + Initial Investment).
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Refer to Exhibit 4-3. If price P3 is a price ceiling, then:
O the price ceiling does not have an effect on the market for good X.
O the price at which exchange takes place is P3.
O the price at which exchange takes place is P2.
O there is a shortage in the market for good X.
O both a and c
If price P3 is a price ceiling, then the price ceiling does not have an effect on the market for good X and the price at which exchange takes place is P2.
The imposed maximum price a seller is permitted to charge for a good or service is known as a price ceiling. Price ceilings are often imposed to necessities like food and energy supplies when they become unaffordable for average customers. Price ceilings are typically established by law. While governments frequently set price caps, there are also price caps that are established by non-governmental entities like businesses, such as the resale price maintenance practice. A producer and its distributors will agree to sell each other's products at set prices, either at or above a price floor or at or below a price ceiling. This arrangement is known as resale price maintenance (resale price maintenance).
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which of the following is the point in development during which a person is best suited to learn a particular skill or behavior pattern?
A critical period is a stage or point in development during which a person is best suited to learn a particular skill or behavior pattern.
Skill is the learned ability to move purposefully and well, often within a predetermined timeframe or energy, or both. General and field-specific skills are two common types of skills. To gauge the number of possibilities exposed and applied, specific scenarios and contextual triggers are often required.
When a talent represents a body of knowledge or a particular field of study, such as the art of war or the art of medicine, it is called art. While there are many talents that constitute art and are not of the fine arts, art is also a skill.
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the mnagements dicussion and analysis section of the annual report can best be described as independent but precise frank but objective biased but informative legalistic and lengthy
The best way to sum up the Management Discussion and Analysis portion of the annual report is independent but accurate.
biased, yet useful. long and legalistic. Honest but impartial. Response: B The best way to define the annual report's Management Discussion and Analysis section is biased yet instructive. From the standpoint of a retail investor, it is one of the most crucial and pertinent elements of the annual report and typically the first step in undertaking a fundamental study of a firm. A listing agreement with the exchanges and the Companies Act of 2013 both require the Management Discussion and Analysis Report. Depending on the situation and what the management deems to be significant and vital to discuss, the material may change.
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A debit to either the drawing account or a(n)_______account will cause a decrease in the owner's equity of a business.
A drawing account is primarily used for sole proprietorships or partnerships that are taxed as such.
How does a drawing account function?
A drawing account is a ledger that tracks money and other assets withdrawn from a business, usually a sole proprietorship or a partnership, by its owner(s).A drawing account acts as a contra account to the business owner’s equity; an entry any debits to the drawing account will be balanced by a credit to the cash account in the same amount.Drawing accounts work year to year: An account is closed out at the end of each year, with the balance transferred to the owner’s equity account, and then reestablished in the new year.To learn more about sole proprietorship refer to:
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What refers to the process of creating goods and services?
goods and services are the terms used to describe the process of producing things and services. Production and manufacturing are terms used to describe the process of producing things and services using labor, technology, and raw materials.
Which term best describes the goods and services?Production is the process by which unprocessed inputs such as concepts, ideas, knowledge, etc. are converted into finished products or services. In order to produce an output that is useful or valuable as currency, resources are utilized in this process.
What people consume and spend money on is referred to as products and services collectively. Services and goods frequently complement each other. One consumer might pay for the processing and transportation of the gasoline they buy for their car.
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Name: Jimmy Ramirez
Education: B.A. in English, Top University
Skills: Types 70 words per minute, proficient in most
office software, highly organized
Job Experience:
Summer 2018: Worked as an intern at the law offices for
Coleman & Bergman
Summer 2017: Worked as a clerk in the mailroom for
Carrell Industries, sorting a large delivery of mail daily,
shipping packages, and making regular runs to the post
office
Summer 2016: Worked as a cashier at Sammy's Sports
Apparel & Gear, interacting with customers and stacking
inventory
Interests: Record collecting, bowling, and fishing
What change should this candidate make to his profile
to make it more appealing to recruiters?
O He should remove his experience as a cashier
because it is not relevant.
O He should delete his interests so employers do not
think he socializes too much.
O He should provide more detailed information about
his most recent job.
O He should describe his interests in greater detail to
appear more fun and personable.
Answer:
C He should provide more detailed information about his most recent job.
Explanation:
Got it right
A study of the external environment allows a manager to understand the ________ and________ for the organization.
A) threats; weaknesses B) strengths; weaknesses
C) strengths; opportunities D) opportunities; strengths
The correct response is D) opportunities; threats. A study of the external environment allows a manager to understand the opportunities and threats for the organization.
An organization or organization is a thing that consists of one or more people and serves a certain purpose, such as a company, institution, or association (Commonwealth English; see spelling variations). The term is derived from the Greek word organon, which can also be used to describe a variety of equipment, instruments, and organs. An organization is made up of a group of people who work together, such as in a union, firm, charity, or neighborhood association.The term "organization" can refer to an individual, a team, a business, or the act of creating something. However, being organized can enhance your well-being and lead to greater happiness and comfort. Your life can suffer greatly from disorganization. It could lead to despondency and increased tension. In addition to being a cause of dust buildup and mould growth, disorganization can be a fire danger.
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A study of the external environment allows a manager to understand the ________ and________ for the organization.
A) threats; weaknesses B) strengths; weaknesses
C) strengths; opportunities D) opportunities; threats
In a perfectly competitive market, an individual farmer intending to increase her revenue decides to increase the price of her crop by 10%. as a result her total revenue will
With the increase in the price of her crop by 10%, total revenue will decrease.
In a perfectly competitive market, an individual farmer cannot increase her revenue by increasing the price of her crop by 10%. If the farmer increases the price of her crop, then the demand for her crop will decrease as the other farmers in the market will still be offering the same lower price.
This means that the farmer will be selling fewer units of her crop at a higher price, resulting in lower total revenue. The decrease in total revenue would offset any increase in revenue due to the price increase. Therefore, in a perfectly competitive market, an individual farmer cannot increase her revenue by increasing the price of her crop.
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which of the following is not a capital source:
accrual,
retained earnings,
corporate bond,
preferred stock
From the options, accrual is not a capital source.
What is Accrual?Accruals are income earned or expenses incurred that affect a company's net income in the income statement, even if the money associated with the transaction has not yet changed hands.
Accrued expenses and deferred income include payables and deferred income, accrued tax payables, and accrued or payable interest. An accrual is a record of income or expense that has been earned or incurred but not yet included in the company's balance sheet. Accruals and deferrals are important because they ensure that a company's financial statements accurately reflect its true financial situation, even if it has not yet received payment for all services rendered or paid all invoices.
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____ refers to One major way for interest groups to promote the political interests of elected officials who support their viewpoints and oppose the interests of those who do NOT is by engaging in campaign contributions.
The majority of interest groups lobby lawmakers and other government officials in an effort to change policy.
What is lobbying by interest groups like?By directly attempting to persuade public figures to advance the interests of their clients, lobbyists engage in the act of lobbying.
The act of lobbying entails making an effort to persuade a legislative member or legislative staff member to follow a certain course of action or refrain from following a certain course of action.
A collection of individuals with a shared interest?An interest group or advocacy group is a group that engages in a variety of advocacy strategies to influence the public discourse and/or public policy. The term "educated society" can also be used to describe an interest group. a collection of individuals who have a common specialty or interest.
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the two most common insolvency methods put in place when a bank fails are the purchase and assumption method and the method.
The two most common insolvency methods put in place when a bank fails are the purchase and assumption method and the Payout method.
In accounting, insolvency refers back to the situation of now no longer being capable of pay off one's debts, whether or not to an person or a enterprise, at their maturity. There are types: balance-sheet insolvency and coins-waft insolvency.
When someone or enterprise lacks the right shape of fee however has sufficient property to cowl what's owed, they're stated to be in coins-waft insolvent. Negotiation is generally the exceptional manner to remedy coins waft insolvency. The invoice collector might, for instance, preserve off till the debtor sells the auto and consents to pay a fine.
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Kayak requires a minimum cash balance of $40,000 at each month-end. Loans taken to meet this requirement charge 1%, interest per month, paid at each month-end. The interest is computed based on the beginning balance of the loan for the month. Any preliminary cash balance above $40,000 is used to repay loans at month-end. The company has a cash balance of $40,000 and a loan balance of $80,000 at January 1.
For the months of January, February, and March, the cash available to Kayak is :
January - $ 557, 000February - $ 449, 500March - $ 545, 379What is the amount of cash available ?The total cash available to a company like Kayak, refers to the sum of the amount that they started with in a month, and the cash receipts that they will receive in that month.
This means that for January, the total cash available would be :
= Beginning cash receipts + Cash receipts in month
= 40, 000 + 517, 000
= $ 557, 000
For February, it would be:
= 40, 000 + 409, 500
= $ 449, 500
Kayak would have a total cash available balance in March of :
= = 76, 379 + 469, 000
= $ 545, 379
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The question is:
How much cash would Kayak have available in January, February, and March?
The manufacturing cost accounts of Varsity Manufacturing Co. provide the following information for the year ended December 31, Year 1: Direct materials used $500,000 Direct materials purchased $520,000 Direct labor cost assigned to production $130,000 Wages paid to direct workers $120,000 Manufacturing overhead costs applied to production $190,000 Cost of finished goods manufactured $815,000 Inventories at the beginning and end of the year were as follows: Dec. 31 Jan. 1 Materials $65,000 $ ? Work in Process $15,000 $10,000 Finished Goods $35,000 $65,000 1. The total amount of inventory that should appear in the company's balance sheet at December 31, Year 1 is: A. $115,000. B. $860,000. C. $85,000. D. Some other amount. $ 2. The total manufacturing costs charged to the Work in Process Inventory account during Year 1 amounted to: A. $850,000. B. $820,000. C. $810,000. D. Some other amount. $ 1 3. The total manufacturing costs deducted from revenue in Year 1 amounted to: A. $890,000. B. $880,000. C. $845,000 D. Some other amount. $ 4. The balance in the Materials Inventory account at the beginning of Year 1 was: A. $65,000. B. $85,000. C. $45,000. D. Some other amount. $
1) When the company's balance sheet is finalised on December 31, Year 1, the total amount of inventory that should be included is (A) $115,000
2) The Work in Process Inventory account was charged with the following manufacturing expenses overall in Year 1 is (B) $820,000
3) The total manufacturing expenses subtracted from sales in Year 1 were (B) $880,000
4) At the start of Year 1, the Materials Inventory account has a balance of (C) $45,000
1) Raw materials, work in progress, and finished goods, which will appear as inventory on the balance sheet at the end of the first year, are $65,000, $15,000, and $35,000, respectively.
2) Work in progress equals $500,001 in raw materials, $130,000 in direct labour costs, and $190,000 in manufacturing overhead.
3) Cost of goods sold is calculated as follows: $850000 + $65000 - $35000 = $880000 Opening finished goods plus manufactured finished goods cost
4) Opening Inventory of raw materials is calculated as follows: $65,000 + $500000 - $520000 = $45000. Inventory at the end + Inventory Used - Inventory Bought.
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Diderot Drilling Company has leased property on which oil has been discovered. Wells on this property produced 18,000 barrels of oil during the past year that sold at an average sales price of $55 per barrel. Total oil resources of this property are estimated to be 250,000 barrels.
The lease provided for an outright payment of $500,000 to the lessor (owner) before drilling could be commenced and an annual rental of $31,500. A premium of 5% of the sales price of every barrel of oil removed is to be paid annually to the lessor. In addition, Diderot (lessee) is to clean up all the waste and debris from drilling and to bear the costs of reconditioning the land for farming when the wells are abandoned. The estimated fair value, at the time of the lease, of this clean-up and reconditioning is $30,000.
From the provisions of the lease agreement, compute the cost per barrel for the past year, exclusive of operating costs, to Diderotr Drilling Company. (Round answer to 2 decimal places, e.g. 4.89.)
Total cost per barrel
From the provisions of the lease agreement, the total cost per barrel for Diderot Drilling Company during the past year which is exclusive of operating costs comes at $8.64 per barrel. It can be computed as follows:
Outright Payment: $500,000 / 250,000 barrels = $2 per barrel
Annual Rental: $31,500 / 250,000 barrels = $0.13 per barrel
Premium Payment: (18,000 barrels x $55 per barrel x 5%) / 18,000 barrels = $6.39 per barrel
Clean-up and Reconditioning: $30,000 / 250,000 barrels = $0.12 per barrel
Hence Total Cost Per Barrel: $2 + $0.13 + $6.39 + $0.12 = $8.64 per barrel
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outsourcing means moving non-core activities from being done inside the organization to being done externally by an entity that specializes in that activity.
Even though they have nothing to do with making the service or product that the company sells to make money, these are the things that keep the business running.
Human resources, data processing, supply chain management, and logistics are examples of non-core activities.
What does the term "outsourcing" mean?The hiring of a third party to carry out tasks, manage operations, or provide services for a business is known as outsourcing.
What are the primary functions of outsourcing?Best practices in crucial business processes like data processing, supply chain management, warehousing, logistics, human resources, and accounting are the goal of outsourcing.
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