a. Billed customers for fees earned, $112,700.
b. Purchased supplies on account, $4,500.
c. Received cash from customers on account, $88,220.
d. Paid creditors on account, $3,100.
e. On October 12, fees earned on account were $14,600.

Required:
Journalize this transaction.

Answers

Answer 1

Answer:

C.

Explanation:


Related Questions

Match the elements of the marketing mix to the scenarios that portray them.
product
price
place
promotion
price-a company decides on the worth of a product, keeping in mind the disposable income of its customers.

promotion-a company raises awareness about a revolutionary medication that guarantees reduction in hair loss

product-something offered to customers in return for a pre-decided value

place-the most feasible location for selling the goods

Answers

place

promotion

price

product

An investor purchases one municipal and one corporate bond that pay rates of return of 8% and 10% respectively. If the investor is in the 15% tax bracket, his after tax rates of return on the municipal and corporate bonds would be respectively:______.a. 6.4% and 8%.
b. 6.8% and 10%.
c. 8% and 8.5%.
d. 8% and 10%.

Answers

Answer:

c. 8% and 8.5%

Explanation:

Calculation to determine his after tax rates of return on the municipal and corporate bonds would be respectively:

Tax rates of return on the municipal=8%*(1-0)

Tax rates of return on the municipal=8%

Tax rates of return on corporate bonds=

10*(1-15%)

Tax rates of return on corporate bonds=10*0.85

Tax rates of return on corporate bonds=8.5%

Therefore his after tax rates of return on the municipal and corporate bonds would be respectively:8% and 8.5%

Find the percentage change in price in each of the following examples using the mid-point method.
Instructions: Round your answers to two decimal places. If you are entering a negative number be sure to include a negative sign (-) in front of that number.
a. The price of a $4 sandwich increases to $5: percent
b. A sale discounts the price of a sofa from $750 to $500: percent

Answers

Answer:

0.22

-0.40

Explanation:

midpoint change in price = change in price / average of both price

a. change in price =  (5 - 4) = 1

average of both prices = 0.5 (4 + 5) = 4.50

midpoint change in price = 1/ 4.5 = 0.22

b.  change in price = (500 - 750) = -250

average of both prices = 0.5(750 + 500) = 625

-250 / 625 = -0.4

Do you think the phases work the same in construction as they do in event management or software development

Answers

Answer:

Yes

Explanation:

It is true that phases work the same in construction as they do in event management or software development because:

The constitution project phase defines and orchestrates the technical and methodical concept for the whole project including the design stage to the completion; It is a significant aspect to total completion and successful delivery of a construction project.

Typically, construction phases are commonly split into 4 vital phases including Planning, Preconstruction, Construction, and Close-out.

Hence, if a particular phase is missed or jumped over, there may be a problem, or the whole project will be jeopardized

NAME During August, the following transactions were recorded at Gurdeep Corporation. The company uses process costing. (1) Raw materials that cost $24,500 are withdrawn from the storeroom for use in the Assembly Department. All of these raw materials are classified as direct materials. (2) Direct labor costs of $29,000 are incurred, but not yet paid, in the Assembly Department. (3) Manufacturing overhead of $58,900 is applied in the Assembly Department using the department's predetermined overhead rate. (4) Units with a carrying cost of $101,200 finish processing in the Assembly Department and are transferred to the Painting Department for further processing. (5) Units with a carrying cost of $106,100 finish processing in the Painting Department, the final step in the production process, and are transferred to the finished goods warehouse. (6) Finished goods with a carrying cost of $95,100 are sold. Required: Prepare journal entries for each of the transactions listed above. Account Description Debit $ Credit $ (1) To record direct materials issued to production Account Description Debit $ Credit $ (2) To record direct labor costs incurred but not paid. Account Description Debit $ Credit $ (3) To record application of manufacturing overhead Account Description Debit $ Credit $ (4) To record cost of goods completed by Assembly and transferred to Painting Account Description Debit $ Credit $ (5) To record cost of goods completed in Painting and transferred to Finished Goods warehouse Account Description Debit $ Credit $ (6) To record cost of goods sold

Answers

Answer:

Gurdeep Corporation

Journal Entries:

Account Titles                             Debit           Credit

(1) Work in Process (Assembly) $24,500

Raw Materials                                               $24,500

To record direct materials issued to production.

Account Titles                             Debit           Credit

(2) Work in Process (Assembly) $29,000

Payroll Payable                                             $29,000

To record direct labor costs incurred but not paid.

Account Titles                             Debit           Credit

(3) Work in Process (Assembly) $58,900

Manufacturing Overhead                             $58,900

To record application of manufacturing overhead.

Account Titles                             Debit           Credit

(4) Work in Process (Painting) $101,200

Work in Process (Assembly)                          $101,200

To record cost of goods completed by Assembly and transferred to Painting.

Account Titles                             Debit           Credit

(5) Finished Goods Inventory $106,100

Work in Process (Painting)                            $106,100

To record cost of goods completed in Painting and transferred to Finished Goods warehouse.

Account Titles                             Debit           Credit

(6) Cost of Goods Sold            $95,100

Finished Goods Inventory                           $95,100

To record cost of goods sold

Explanation:

a) Data and Analysis:

(1) Work in Process (Assembly) $24,500 Raw Materials $24,500

(2) Work in Process (Assembly) $29,000 Payroll Payable $29,000

(3) Work in Process (Assembly) $58,900 Manufacturing Overhead $58,900

(4) Work in Process (Painting) $101,200 Work in Process (Assembly) $101,200

(5) Finished Goods Inventory $106,100 Work in Process (Painting) $106,100

(6) Cost of Goods Sold $95,100 Finished Goods Inventory $95,100

Estrada Corporation produced 204,000 watches that it sold for $18 each. The company determined that fixed manufacturing cost per unit was $9 per watch. The company reported a $816,000 gross margin on its financial statements. Required Determine the variable cost per unit, the total variable product cost, and the total contribution margin.

Answers

Variable cost per unit

Total sales 204,000 x $18 = $3,672,000

Gross margin (given) $816,000

COGS=Total Sales -Gross Margin ($3,672,000-816,000)= $2,856,000

Total Fixed Cost 204,000 x $9 = $1,836,000

COGS Total variable cost + total fixed cost 2,856,000-1,836,000=$1,020,000

variable cost per unit (1020,000/204,000)= $5

Contribution margin $2,652,000

Total variable cost = $1,020,000Total variable cost = $5Contribution margin = $2,652,000

Given:

Number of watch produced = 204,000

Selling price of each watch = $18

Fixed cost = $9 per watch

Gross margin = $816,000

Find:

Variable cost per unit

Total variable product cost

Total contribution margin

Computation:

Total sales Value = 204,000 × $18

Total sales Value = $3,672,000  

Cost of goods sold = Total Sales - Gross Margin

Cost of goods sold = $3,672,000 - $816,000

Cost of goods sold = $2,856,000  

Total Fixed Cost = 204,000 × $9

Total Fixed Cost = $1,836,000  

Cost of goods sold = Total variable cost + Total fixed cost

So,

Total variable cost = $2,856,000 - $1,836,000

Total variable cost = $1,020,000

Variable cost per unit  = $1020,000 / 204,000

Total variable cost = $5  

Contribution margin = $3,672,000 - $1,020,000

Contribution margin = $2,652,000

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Norton Company reported total sales revenue of $55,000, total expenses of $45,000, and net income of $10,000 on its income statement for the year ended December 31, 2010. During 2010, accounts receivable increased by $4,000, merchandise inventory increased by $6,000, accounts payable decreased by $2,000, and depreciation of $18,000 was recorded. Therefore, based only on this information, the net cash flow from operating activities using the indirect method for 2010 was:

Answers

Answer:

By calculation the answer is $16,000.

Norton Company reported total sales revenue of $55,000, total expenses of $45,000, and net income of $10,000 on its income statement for the year ended December 31, 2010.  To calculate the net cash flow from operating activities using the indirect method.

The net income and then adjust for changes in working capital and non-cash expenses.

Net Income: $10,000

Adjustments for Changes in Working Capital:

Increase in Accounts Receivable: $4,000

Increase in Merchandise Inventory: $6,000

Decrease in Accounts Payable: $2,000

Adjustments for Non-cash Expenses:

Depreciation: $18,000

Net Cash Flow from Operating Activities:

Net Income + Adjustments for Changes in Working Capital + Adjustments for Non-cash Expenses

$10,000 - $4,000 - $6,000 + $2,000 + $18,000

$10,000 - $8,000 + $2,000 + $18,000

Net Cash Flow from Operating Activities = $22,000

Therefore, based on the given information, the net cash flow from operating activities using the indirect method for 2010 was $22,000.

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Based on the following information from Scranton Company's balance sheet, calculate the current ratio.

Current assets $87,000
Investments 50,000
Plant assets 220,000
Current liabilities 39,000
Long-term liabilities 90,000
Retained earnings 228,000

Answers

Answer:

2.23

Explanation:

Calculation to determine the current ratio

Using this formula

Current Ratio = Current Assets / Current Liabilities

Where,

Current Assets = $87,000

Current Liabilities = $39,000

Let plug in the formula

Current Ratio = $87,000 / $39,000

Current Ratio = 2.23

Therefore Current Ratio is 2.23

Assume that your company is considering switching to cloud computing for some of its services. Some people on the team are worried about security. What are some things that you can do to minimize the potential security disadvantages?

Answers

Answer:

See the explanation below.

Explanation:

Cloud computing can be described as the on-demand availability of computer system resources, particularly data storage and computational power, without the user having to manage them directly.

The potential security disadvantages of cloud computing can be minimized by doing the following:

a. Teach effective protection techniques to other members of the team and staff.

b. To ensure that internal and external data privacy regulations are followed, ensure that you in place the correct cloud application governance mechanism.

c. Make sure you have a backup plan in place. This ensures that you have a secure backup of your data in the event that something goes wrong.

d. To manage risk, implement access controls. Even for external identities, link user identities to backend folders.

e. Encrypt data and text before transmitting it, and store the keys that encrypt and decrypt it.

f. To keep hackers at bay, create unique, one-of-a-kind passwords.

g. Penetration testing should be employed to test your security measures. Penetration testing is an IT security practice that aims to find and fix flaws as well as reduce cloud security risks.

A business's source documents:_____.A. Must be in electronic form. B. Include the ledger. C. Provide objective evidence that a transaction has taken place. D. Are records of all increases and decreases in specific asset. E. Include the chart of accounts.

Answers

C. Provide objective evidence that a transaction has taken place.

Lusk Corporation produces and sells 15,400 units of Product X each month. The selling price of Product X is $24 per unit, and variable expenses are $18 per unit. A study has been made concerning whether Product X should be discontinued. The study shows that $73,000 of the $104,000 in monthly fixed expenses charged to Product X would not be avoidable even if the product was discontinued. If Product X is discontinued, the annual financial advantage (disadvantage) for the company of eliminating this product should be:_______.
a. ($61,400)
b. $11,600
c. $42,600
d. ($42,600)

Answers

Answer: A

Explanation: 61,400 hope you have a great day

Place and convenience are connected by a core linkage. While GoPro was able to get the product into locations where customers could find it, it made an error when production problems forced it to

Answers

Question Completion with Options:

a. ignore convenience stores in its distribution network.

b. deliver fewer cameras than were needed during a holiday season.

c. miss the customer connection by emphasizing place over convenience.

d. exert too much power in the distribution network.

Answer:

GoPro

production problems forced it to

b. deliver fewer cameras than were needed during a holiday season.

Explanation:

Shortages are avoided by producers as much as possible in order not to cause disequilibrium in the market.  Shortages are not the same as scarcity.  They are temporary setbacks when the quantity demanded outstrips the quantity supplied at the equilibrium market price.  The backlashes result in lost sales and revenue for suppliers.  Shortages may clear ways for competitors to enter the market to meet the unsatisfied demand.

A project with an initial investment of $460,100 will generate equal annual cash flows over its 11-year life. The project has a required return of 8.2 percent. What is the minimum annual cash flow required to accept the project

Answers

Answer: $65,075.85

Explanation:

Given that the cash flow should be constant, it will be an annuity.

The initial investment will be the present value of this annuity.

Present value of annuity = Annuity * ( 1 - (1 + rate)^-number of periods) / rate

460,100 = Annuity * ( 1 - (1 + 8.2%) ⁻¹¹) / 8.2%

460,100 = Annuity * 7.070211525

Annuity = 460,100 / 7.070211525

= $65,075.85

New lithographic equipment, acquired at a cost of $859,200 on March 1 of Year 1 (beginning of the fiscal year), has an estimated useful life of five years and an estimated residual value of $96,660. The manager requested information regarding the effect of alternative methods on the amount of depreciation expense each year. On the basis of the data presented to the manager, the double-declining-balance method was selected.

Required:
a. Determine the annual depreciation expense for each of the estimated five years of use, the accumulated depreciation at the end of each year, and the book value of the equipment at the end of each year by (a) the straight-line method and (b) the double-declining-balance method. Round your answers to the nearest whole dollar.
b. Journalize the entry to record the sale assuming the manager chose the double-declining-balance method.

Answers

Answer and Explanation:

The calculation and the journal entry is given below:

a)

Depreciation expense= (Original cost - Residual Value) ÷ Estimated useful life

= $(859200 - 96660) ÷ 5

= $152508

Year     Depreciation Expense Accumulated depreciation   Book Value,

1            $152508                           $152508                           $706692

2            152508                         305016                            554184

3             152508                            457524                           401676

4              152508                            610032                             249168

5          152508                           762540                              96660

b)

Depreciation rate is

= 100 ÷ 5 × 2

= 40%

Year     Depreciation Expense Accumulated depreciation   Book Value,

1  $343680                               $343680                            $515520

( 40% of 859200)

2       206208                                   549888                             309312

(40% of 515520)

3 123725                                     673613                        185587

4 74235                                      747848                         111352

5  14692                                      762540                               96660

(111352-96660)

c)

The journal entry is  

Cash  $141422.00  

Accumulated depreciation- Equipment  $747848.00  

     To Gain on sale of Equipment   $30070.00

      To Equipment   $859200.00  

(Being the sale of equipment is recorded)      

i have a resturant which is famous for hydrabdi biryani but the ingredients are not avilable in the resturant suddenly if the guest will be came how i will manage it

Answers

you could say to the customer “sorry there is none available at the moment” and for them to come back and not be disappointed you can give them a discount voucher , therefore minimising the chance of that customer not returning.
by entertaining them forgot in talk always smile tell to wait

Buff Company had average operating assets of $580,000 and sales of $196,000 last year. If the controllable margin was $26,000, what was the ROI

Answers

Answer:

4.5

Explanation:

The average operating assets is $580,000

The sales from last year is $196,000

The controllable margin was $26,000

Therefore the ROI can be calculated as follows

= 26,000/580,000

= 0.045×100

= 4.5

Hence the ROI is 4.5%

According to this __________ perspective, international trade is unfair. The international system is inherently biased against developing countries.

Answers

Answer:

structuralism

Explanation:

The theory approach with respect to the social structure is known as the structuralism that studied the non-conscious regularities of expression done by the human i.e. it is non-observable structure that contains observable impact on the behavior, society & the culture

So as per the given situation, it is a structuralism

And, the same should be considered

A company purchased $1,800 of merchandise on July 5 with terms 2/10, n/30. On July 7, it returned $200 worth of merchandise. On July 28, it paid the full amount due. Assuming the company uses a perpetual inventory system, and records purchases using the gross method, the correct journal entry to record the merchandise return on July 7 is:

Answers

Answer:

Date   Account Titles and Explanation       Debit    Credit

          Accounts Payable                              $1,600

          ($1,800 - $200)

                 Merchandise inventory                             $32

                 (2% * $1,600)

                 Cash                                                           $1,568

          (To record  the merchandise return)

A company purchased $1,800 of merchandise on July 5 with terms 2/10, n/30. On July 7, it returned $200 worth of merchandise. On July 28, it paid the full amount due. Assuming the company uses a perpetual inventory system, and records purchases using the gross method.

The journal entry to record the merchandise return on July 7 using the perpetual inventory system and the gross method would be as follows:

Date: July 7

Merchandise Returns and Allowances $200

Accounts Payable $200

Explanation:

The Merchandise Returns and Allowances account is used to record returns of merchandise to the supplier. By crediting the Accounts Payable account, it reduces the amount owed to the supplier for the returned merchandise.

In this entry, the company is reducing the Accounts Payable by $200 due to the returned merchandise worth $200.

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MC Qu. 90 Sea Company reports the following information... Sea Company reports the following information regarding its production costs: Units produced 46,000units Direct labor$39per unit Direct materials$32per unit Variable overhead$21per unit Fixed overhead$115,000in total Compute the product cost per unit under absorption costing.

Answers

Answer:

Unit product cost= $94.5

Explanation:

The absorption costing method includes all costs related to production, both fixed and variable. The unit product cost is calculated using direct material, direct labor, and total unitary manufacturing overhead.

Unit product cost= direct material + direct labor + total unitary overhead

Total unitary overhead= 115,000 / 46,000= $2.5

Unit product cost= 39 + 32 + 21 + 2.5

Unit product cost= $94.5

E15.1B (L0 1) (Recording the Issuances of Common Stock) During its first year of operations, Endevor Corporation had the following transactions pertaining to its common stock. Apr. 26 Issued 15,000 shares for cash at $4.50 per share. May 11 Issued 10,000 shares to attorneys in payment of a bill for $48,000 for services rendered in helping the company to incorporate. Aug. 1 Issued 20,000 shares for cash at $5 per share. Nov. 1 Issued 10,000 shares for cash at $7 per share. Instructions (a) Prepare the journal entries for these transactions, assuming that the common stock has a par value of $1 per share. (b) Prepare the journal entries for these transactions, assuming that the common stock is no par with a stated value of $3 per share.

Answers

Answer:

Endevor Corporation

Journal Entries:

a) Assuming that the common stock has a par value of $1 per share

Apr. 26 Debit Cash $67,500

Credit Common stock $15,000

Credit APIC $52,500

To record the issue of 15,000 shares for cash at $4.50 per share.

May 11 Debit Attorneys' fees $48,000

Credit Common stock $10,000

Credit APIC $38,000

To record the issuance of 10,000 shares to attorneys in payment of a bill for $48,000 for services rendered in helping the company to incorporate.

Aug. 1 Debit Cash $100,000

Credit Common stock $20,000

Credit APIC $80,000

To record the  issuance of 20,000 shares for cash at $5 per share.

Nov. 1 Debit Cash $70,000

Credit Common stock $10,000

Credit APIC $60,000

To record the issuance of issuance of 10,000 shares for cash at $7 per share.

b) Assuming the common stock is no par with a stated value of $3 per share:

Apr. 26 Debit Cash $67,500

Credit Common stock $45,000

Credit  APIC $22,500

To record the issue of 15,000 shares for cash at $4.50 per share.

May 11 Debit Attorneys' fees $48,000

Credit Common stock $30,00

Credit APIC $18,000

To record the issuance of 10,000 shares to attorneys in payment of a bill for $48,000 for services rendered in helping the company to incorporate.

Aug. 1 Debit Cash $100,000

Credit Common stock $60,000

Credit APIC $20,000

To record the issuance of 20,000 shares for cash at $5 per share.

Nov. 1 Debit Cash $70,000

Credit Common stock $30,000

Credit APIC $40,000

To record the issuance of 10,000 shares for cash at $7 per share.

Explanation:

a) Data and Analysis:

a) Assuming that the common stock has a par value of $1 per share

Apr. 26 Cash $67,500 Common stock $15,000 APIC $52,500 for the issue of 15,000 shares for cash at $4.50 per share.

May 11 Attorneys' fees $48,000 Common stock $10,000 APIC $38,000 issuance of 10,000 shares to attorneys in payment of a bill for $48,000 for services rendered in helping the company to incorporate.

Aug. 1 Cash $100,000 Common stock $20,000 APIC $80,000 issuance of 20,000 shares for cash at $5 per share.

Nov. 1 Cash $70,000 Common stock $10,000 APIC $60,000 issuance of 10,000 shares for cash at $7 per share.

b) Assuming the common stock is no par with a stated value of $3 per share:

Apr. 26 Cash $67,500 Common stock $45,000 APIC $22,500 for the issue of 15,000 shares for cash at $4.50 per share.

May 11 Attorneys' fees $48,000 Common stock $30,000 APIC $18,000 issuance of 10,000 shares to attorneys in payment of a bill for $48,000 for services rendered in helping the company to incorporate.

Aug. 1 Cash $100,000 Common stock $60,000 APIC $20,000 issuance of 20,000 shares for cash at $5 per share.

Nov. 1 Cash $70,000 Common stock $30,000 APIC $40,000 issuance of 10,000 shares for cash at $7 per share.

When Susan, the CEO of Gregarious Simulation Systems, expanded her operations to a different international market, she was surprised to see how little competition she faced. In her home country, the competition for simulation systems is incredibly fierce. As a result of her international expansion, her firm has been able to easily position themselves as a major player. Which of the four categories of Porter's Diamond framework best explains this advantage?

a. competitive intensity in the focal industry
b. related and supporting industries/complementors
c. demand conditions
d. factor conditions

Answers

Answer: A competitive intensity in the focal industry.

Explanation:

Porter's competitive intensity explains the level of rivalry that exists in a particular industry. The competitive intensity is influenced by different factors, such as the fixed cost, concentration of the industry, switching cost, rate of industrial growth etc.

Therefore, from the information given, since the company expanded her operations to a different international market, and the subsequent little competition that was faced, this is explained by the competitive intensity in the focal industry.

Therefore, the correct option is A.

Identify a company in any sector. Using relevant examples, defend the use of information technology to bring about a cost reduction in this company’s products and services.

Answers

Answer:

Amazon is a ecommerce company that makes use of IT in enhancing productivity and reducing costs. Such as reducing delivery time and packaging expenses.

Explanation:

The simplest methods to reduce the costs in any company is by reducing the supply expenses and cutting the production, expenditure and making use of effective time strategy all through the use of virtual and information technology. Narrowing down the focus, making most of space etc.

In an indirect message, valid reasons for the refusal are presented before the bad news. Which option is most effective

Answers

Answer:

Following are the response to the given question:

Explanation:

The oblique message attempts to soften a piece of bad news, in order to achieve this aim, a soothing discourse sends the message describing why the negative stuff was being reported prior to hit the fact and minimizing its effect. Throughout the case of transmitting bad news, indirect speech is better accepted, because persons tend to better accept the explanation. So letter c matches an oblique speech better effectively, that's why These acceptability guidelines for the used computer hardware would have to be established since only new computers offer guarantees, young elite, and matching devices.

Grace Company gathered the following reconciling information in preparing its July bank reconciliation: Cash balance per books, 7/31 $4,500 Deposits in transit 150 Notes receivable and interest collected by bank 850 Bank charge for check printing 20 Outstanding checks 2,000 NSF check 170 The adjusted cash balance per the books on July 31 is____.a. $5,010.
b. $3,310.
c. $3,460.
d. $5,160.

Answers

Answer:

d. $5,160

Explanation:

Calculation to determine what The adjusted cash balance per the books on July 31 is

Cash balance per books, 7/31 $4,500

Add Notes receivable and interest collected by bank $850

Less Bank charge for check printing ($20)

Less NSF check ($170)

Cash balance per the books on July 31 $5,160

Therefore The adjusted cash balance per the books on July 31 is $5,160

Oerstman, Inc., uses a standard costing system and develops its overhead rates from the current annual budget. The budget is based on an expected annual output of 125,000 units requiring 500,000 direct labor hours. (Practical capacity is 520,000 hours.) Annual budgeted overhead costs total $820,000, of which $590,000 is fixed overhead. A total of 119,400 units using 498,000 direct labor hours were produced during the year. Actual variable overhead costs for the year were $262,000, and actual fixed overhead costs were $555,050.

Required:
a. Compute the fixed overhead spending and volume variances.
b. Compute the variable overhead spending and efficiency variances.

Answers

Answer:

Oerstman, Inc.

a. Fixed overhead spending variance

= $34,950 F

Fixed overhead volume variance

= $2,360 F

b. Variable overhead spending variance

= $32,868 U

Variable overhead efficiency variance

= $20,400 U

Explanation:

a) Data and Calculations:

Expected annual output = 125,000 units

Required direct labor hours = 500,000 hours

Standard direct labor hours per unit = 4 hours (500,000/125,000)

Practical capacity of direct labor hours = 520,000 hours

Annual budgeted overhead costs = $820,000

Fixed overhead = $590,000

Fixed overhead rate per dlh = $1.18 ($590,000/500,000)

Variable overhead = $230,000 ($820,000 - $590,000)

Variable overhead rate per dlh = $0.46 ($230,000/500,000)

Actual production = 119,400

Actual direct labor hours used = 498,000

Actual variable overhead costs = $262,000

Actual variable direct hours used per unit = 4.17 hours (498,000/119,400)

Actual variable overhead rate per dlh = $0.526 ($262,000/498,000)

Actual fixed overhead costs = $555,050

Actual fixed overhead rate per dlh = $1.115 ($555,050/498,000)

a. Fixed overhead spending variance = Actual fixed overhead Minus Budgeted fixed overhead

= $555,050 - $590,000

= $34,950 F

Fixed overhead volume variance = budgeted fixed overhead Minus applied fixed overhead costs

= standard rate * (500,000 - 498,000)

= $2,360 F

b. Variable overhead spending variance = Actual direct labor hours (Actual overhead rate - Standard overhead rate)

= 498,000 * ($0.526 - $0.46)

= 498,000 * $0.066

= $32,868 U

Variable overhead efficiency variance = (standard hours direct labor hours – actual direct labor hours) * standard variable overhead rate per hour

= (477,600 - 498,000) * $0.46

= $20,400 U

If Karla spent $200 on Wednesday to have the windows in her building washed, recorded the
accounting event that afternoon and on Friday paid $550 for a repair to the water heater
and recorded that event on Friday evening, which of the accounting principles below is she
following?

Answers

Answer:

Accrual Principle

Explanation:

The accrual principle is when a transaction is recorded in the time period that it occurs. In this case, recording a Friday transaction on Friday.

who is the richest person in the world ?​

Answers

Answer:

Jeffrey Preston Bezos

Explanation:

Jeffrey Preston Bezos is an American investor, business tycoon, media proprietor, and he is founder and executive chairman of Amazon. Although, he had served as the chief executive officer (CEO), president and chairman of Amazon before becoming its executive chairman.

He was born on the 12th of January, 1964 in Albuquerque, New Mexico, United States of America.

According to Forbes magazine, Jeff currently has an estimated net worth of two hundred and five (205) billion dollars, making him the richest man in the world and on Earth.

In conclusion, Jeffrey Preston Bezos is the richest person in the world.

Suppose management estimated the market valuation of some obsolete inventory at $99,000; this inventory was recorded at $120,000, which resulted in recognizing a loss of $21,000. The auditors obtained the following information: The inventory in question could be sold for an amount between $78,000 and $92,000. The costs of advertising and shipping could range from $5,000 to $7,000.

Required:
a. Would you propose an audit adjustment to the management estimate?
b. Prepare the appropriate accounting entry.

Answers

Answer:

a. An audit adjustment is needed since the best case scenario, where the net realizable value is highest would result in $92,000 - $5,000 = $87,000.

b. the value of inventory must decerase by $99,000 - $87,000 = $12,000, so COGS must increase by that amount:

Dr Cost of goods sold 12,000

    Cr Merchandise inventory 12,000

Grays Company uses a perpetual inventory system. On May 1, the company had inventory of 20 units at a cost of $8 each. On May 3, it purchased 30 units at $10 each. 22 units are sold on May 6. Under the weighted average inventory costing method, what amount will be reported as cost of goods sold for the 22 units that were sold

Answers

Answer: $9.20

Explanation:

Using the weighted average inventory costing method, the price is abased on the number of units and their price.

The above inventory cost would be calculated as follows:

= [ (Opening units * Cost of units) + (Units purchased * Cost of purchase) ] / Total units in inventory

= [ (20 * 8) + (30 * 10) ] / (20 units + 30 units)

= [ 160 + 300 ] / 50

= $9.20

How does Porter characterize the industrial and trade potential of western New York and the Midwest? What does he argue will help the region realize that full potential?

Answers

Answer:

Porter market forces will helps in realizing the full potential.

Explanation:

M. porter characterized the industrial and trade potentialities of western new York and Midwest as these region will help to increase in globalization and industrial development of the nation. The factors like the bargaining power of buyers and suppliers and threat of substitutes create a market full of competition.
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