The work in process inventory account of a manufacturing corporation shows a balance of $18,000 at the end of an accounting period. the job cost sheets of the two uncompleted jobs show charges of $6,000 and $3,000 for materials, and charges of $4,000 and $2,000 for direct labor. from this information, it appears that the corporation is using a predetermined overhead rate, as a percentage of direct labor costs, of:

Answers

Answer 1
Job 1
Direct material 6000
Direct labor 4000
Overhead=4000x
Where x is the predetermined rate

Job 2
Direct material 3000
Direct labor 2000
Overhead=2000x

Total cost=total cost of job 1+Total cost of job 2
18000=6000+4000+4000x+3000+2000+2000x
Solve for x to find the percentage
6000x=3000
X=3000/6000
X=0.5×100=50%
Answer 2

The predetermined overhead rate, as a percentage of direct labor costs of 50%.

First step is to calculate Manufacturing overhead applied  using this formula

Work in process = Direct materials + Direct labor + Manufacturing overhead applied

Let plug in the formula

$18,000 = ($6,000 + $3,000) + ($4,000 + $2,000) + Manufacturing overhead applied

Manufacturing overhead applied = $18,000 - ($6,000 + $3,000) - ($4,000 + $2,000)

Manufacturing overhead applied = $18,000 - $9,000- $6,000

Manufacturing overhead applied= $3,000

Second step is to calculate predetermined overhead rate, as a percentage of direct labor costs using this formula

Manufacturing overhead applied = Predetermined overhead rate × Direct labor costs

Let plug in the formula

$3,000 = Predetermined overhead rate × ($4,000 + $2,000)

Predetermined overhead rate = $3,000 ÷ $6,000

Predetermined overhead rate= 50%

Inconclusion the predetermined overhead rate, as a percentage of direct labor costs of 50%.

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Related Questions

Swot analysis is a technique to analyze the internal and external environment of a firm. what are its advantages and disadvantages?

Answers

SWOT provide a useful starting point for improving firms and better positioning them for discrediting.

Kurt's entertainment has a receivables turnover rate of 14.8, a payables turnover rate of 10.4 and an inventory turnover rate of 22.6. what is the length of the firm's operating cycle?

Answers

The firm’s operating cycle is equivalent to the sum of the total number of days of a cycle of the receivables turnover and the inventory turnover.

Receivables turnover = 365 days / 14.8 = 24.66 days

Inventory turnover = 365 days / 22.6 = 16.15 days

Operating cycle = 24.66 days + 16.15 days = 40.81 days

Answer: 40.81 days

Jay discounts a 100-day note for 25000 at 13%. The effective rate of interest to the nearest hundredth percent is?

Answers

I assume that there are 360 days in a year.
Simple discount
25,000×0.13×(100÷360)=902.78

Cash in hand at the beginning of 100 days is
25,000−902.78=24,097.22

Effective rate of interest is
902. 78=24097.22×r×(100÷360)
Solve for r
r=902.78÷(24,097.22×(100÷360))
r=0.1349×100
r=13.49%.....answer

Answer:

13.49%

Explanation:

Please see attachment .

When you are shopping for a loan, the __________ is the important rate to compare.

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When you are shopping for a loan, the ANNUAL PERCENTAGE RATE is the important rate to compare. This is because, comparing the annual percentage rate is the best way to accurately determine the loan that will cost you more in the long run.

Jayce products buys a $500,000 machine by taking out a bank loan. the company's assets will _____ by $500,000 while its liabilities will _____ by $500,000.

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The answer is

the company's assets will rise by $500,000 while its liabilities will rise by $500,000.

The company's assets will rise by $500,000 while its liabilities will rise by $500,000.

What is accounting equation?

The accounting equation is the assets that are equivalent to the liabilities & equity, and the same should be shown in the balance sheet.

The accounting equation is given as:

Assets = Owner's equity + liability

The asset will rise because the company is purchasing new products, also the liability will rise because of the loan taken to purchase the asset.

Hence, the company's assets will rise by $500,000 while its liabilities will rise by $500,000.

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The? month-end figures are in. although the production quantity met? goals, the scrap rate was over budget. the managers reviewing these numbers are engaging in? _____________.

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The answer that fits the blank above is CONTROL. Based on the given situation, the managers are engaging in control. This kind of scenario is based on what an effective control system is. When we say control system, this refers to the management, commanding, and directing of the systems as a whole and this includes the regulation of the behavior and flow of the system. In addition, this also keeps the business on track while ensuring that it follows all the policies and necessary procedures.

Assume you are representing management (like katherine in this scenario). what exactly would you do in this situation? indicate a specific example for each of the key negotiator behaviors.

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As a management representative in a transaction with a representative union, there would be the negative response if there were allegations of untruthfulness. As an arbitrator speaking to administration, activities to negate the allegations of lying by demonstrating the informed the entire certainties would demonstrate that administration is honest and legitimate. As an administration delegate in arrangements, searching out a bargain to wind up with a together advantageous determination where the representatives are upbeat and JBL Publishing Company will make progress is the thing that issues most.

A contingency was evaluated at year-end. management felt it was probable that this would become an actual liability and the amount could be reasonably estimated. if this was not reported on the balance sheet or in the notes to the financial statements, what is the effect on the financial reporting of the company? the information about the transaction would be inadequately disclosed in the notes. there would be no effect. the liabilities on the balance sheet would be understated. the net income of the company would be understated.

Answers

The effect on the financial reporting of the company is that the liabilities on the balance sheet would be understated. This is because at the end of the year, a possible event was calculated. The management felt from the calculation of that event that it is possible that the event could become an actual liability and that the amount could be estimated explainably. So it would become understated if these calculations of probable events cannot be written down in the balance sheet or in the notes of the final statements. It is like a forecasting of possible events that may happen in the future to prevent losses in the company.  

When we speak of expansionary fiscal policy, policymakers __________ government spending, or __________ taxes, or both?

Answers

The answers to the blanks provided above are INCREASE, and DECREASE, respectively. When we say expansionary fiscal policy, this is when the government increases the money supply for the purpose of economic growth and to avoid any inflationary price increases. Therefore, what is done is that, the government spending is increased in order to create economic growth and decrease the taxes, or both.

The net cost to society from the imposition of a tax is also known as:

Answers

It is also known as the DEAD WEIGHT LOSS. Dead weight loss refers to the harm and the distortions caused to the economy as a result of imposition of tax. Economic efficiency and production are the ones that are typically most affected. Dead weight loss prevents attainment of equilibrium for a product or service.  

_____ is a technique in which computers are designed with many microprocessors that work together, simultaneously, to solve problems.

Answers

The answer to this question is "Massively parallel technique". Massively parallel is a technique in which computer engineer and expert design their computers with many and a lot of microprocessors that work together simultaneously and very fast to solve complicated and advanced problems. This is the reason why computers now are very fast in processing logical data and other calculations.

If a corporate bond is issued with a coupon rate that varies directly with the required return, the price of the bond will

Answers

The answer to this question is that the price of the bond will be equal to the face value.

Bonds are type of investments in which the investor can receive money on the investment with a fixed interest. Bonds are also known as fixed income securities. This type of investment is less risky because the insurer will return the face value of the investment and interest from the investment is in a fixed rate. 

If a corporate bond is issued with a coupon rate that varies directly with the required return, the price of the bond will Decrease when the required return decreases. The option (B) is correct.

When the market interest rate increases, the present value (PV) of the bond's future payments decreases, making the bond less valuable. Conversely, as the rate decreases, the PV of future payments increases, and the bond becomes more valuable.

Therefore, if the required return on a bond decreases, the price that investors are willing to pay for that bond increases.

This question is not complete, Here I am attaching the complete question:

If a corporate bond is issued with a coupon rate that varies directly with the required return, the price of the bond will:

A) Increase when the required return decreases

B) Decrease when the required return decreases

C) Increase when the required return increases

D) Remain unchanged regardless of the required return

When the interest rate in an economy increases it is likely the result of either?

Answers

When the interest rate in an economy increases, it is likely the result of either A DECREASE IN THE GOVERNMENT'S BUDGET SURPLUS OR AN INCREASE IN ITS BUDGET DEFICIT. Interest rate is the rate that is charged for the use of money. When the interest rate increases in an economy, it is an indication that there is a change in country's budget

Stagflation is the simultaneous occurrence of _____ unemployment and _____ inflation

Answers

Stagflation is the simultaneous occurrence of high unemployment and it accompanied by the rising of prices of goods and services, or inflation and a decline of Gross Domestic Product (GDP). Stagflation is an economic problem and this might lower the spending. There are two causes of stagflation based on theory: an economic phenomenon where the cost of oil rises and reduces the productive capacity and another one will be the result of poorly-made economic policies.

In an interview with lise saari, former director of global workforce research at ibm, she notes that hr must be a true partner of the business, with a deep and up-to-date understanding of business realities and objectives, and must ensure hr initiatives fully support them at all points of the value chain. this is an example of

Answers

The answer to the blank provided above is "interrelationships among activities within the firm". In the given scenario above, it clearly shows the relationship between the firm and the HR's responsibilities and activities within the firm. This emphasizes that both plays an important role in order to ensure that the objectives in the firm are being met.

_____ is designed to help consumers make proper product selections and lower their cognitive dissonance after a purchase.

Answers

The answer in the space provided is informational labeling. It is the labeling where in it helps consumers have the knowledge of the product that they are consuming and in the same time, for the manufacturers to label their offers and practices that could persuade and attract their consumers. It makes consumers have proper selections which is related to the statement above.

Final answer:

Consumer behavior is designed to help consumers make proper product selections and lower their cognitive dissonance after a purchase.

Explanation:

Consumer behavior is designed to help consumers make proper product selections and lower their cognitive dissonance after a purchase. Cognitive dissonance refers to the mental discomfort experienced when a person holds conflicting beliefs or experiences tension between their beliefs and actions.

This occurs when a person feels regret or doubts about a purchase they have made. Consumer behavior helps consumers resolve this dissonance by providing information and tools to make informed product choices and alleviate regret.

Total planned real expenditures measured along the aggregate demand curve are made up of

Answers

Total planned real expenditures measured along the aggregate demand curve are made up of consumption spending, investment spending, government spending, and net export spending.

 

To add, components of aggregate expenditure are defined as the total amount that firms and households plan to spend on goods and services at each level of income.

Final answer:

Total planned real expenditures along the aggregate demand curve in an economy include consumption, investment, government spending, and net exports. The aggregate demand curve depicts the total spending on domestic goods and services at each price level, affected by changes in the price level measured by the GDP deflator.

Explanation:

Total planned real expenditures measured along the aggregate demand curve comprise several key components of an economy's spending. These components are consumption, investment, government spending, and net exports, which is calculated by subtracting imports from exports. The aggregate demand reflects how much money all of these activities represent at various price levels, illustrating how a change in the general price level impacts overall spending.

The aggregate demand curve thus shows the relationship between the price level - indicated by an index number such as the GDP deflator - and the total amount of goods and services that households, businesses, the government, and foreign buyers are willing and able to purchase at each price level.

The risk-free rate of return is 5%, the required rate of return on the market is 11%, and high-flyer stock has a beta coefficient of 1.5. if the dividend per share expected during the coming year, d1, is $4.45 and g = 4%, at what price should a share sell?

Answers

First step is to calculate the required equity return (Re) which is the minimum percentage of annual income from a certain investment that encourages individual to put money into this investment.

We will use the CAMP method to calculate the Re:
Re = risk free rate% + beta coefficient (required rate of return on market - risk free rate of return%) = 5% + 1.5(11%-5%) = 14%  
 
 The second step is to use the dividend growth model to calculate the stock value (V) where:
V = dividend per share(1+g) / (Re-g)
   = 4.45(1+4%) / (14%-4%)
   = 2.225$                                     

Olivera corporation's flexible budget performance report for last month shows that actual indirect materials cost, a variable cost, was $31,178 and that the spending variance for indirect materials cost was $2,261 unfavorable. during that month, the company worked 11,900 machine-hours. budgeted activity for the month had been 12,200 machine-hours. the cost formula per machine-hour for indirect materials cost must have been closest to:

Answers

To solve this problem, we should recall the spending variance is expressed as:

Spending variance = Actual results - Flexible budget

Where,

Spending variance = $ 2,261 Unfavorable

Actual results = $ 31,178

Flexible budget = 11,900  X

X represents the cost formula per machine-hour for indirect materials. Substituting the values to the equation:

2,261 = 31,178 - 11,900  X

- 11,900  X = - 28,917

X = $ 2.43           (ANSWER)

Cunningham, inc. sells mp3 players for $60 each. variable costs are $40 per unit, and fixed costs total $120,000. what sales are needed by cunningham to break even?

Answers

An equation is:
120,000 + 40 x = 60 x,
where: x stays for the number of mp3 players sold;
60 x - 40 x = 120,000
20 x = 120,000
x = 120,000 : 20
x = 6,000
6,000 * $60 = $360,000
Answer: Cunningham will need to sale 6,000 mp3 players for $360,000.

Cunningham, Inc. needs to sell 6,000 units of MP3 players to break even.

To calculate the sales needed for Cunningham, Inc. to break even, we use the break-even point formula:

Break-even point = Fixed costs / (Selling price per unit - Variable cost per unit)

Given:
Selling price per unit = $60
Variable cost per unit = $40
Fixed costs = $120,000

Substitute these values into the formula:

Break-even point = 120,000 / (60 - 40)

Break-even point = 120,000 / 20

Break-even point = 6,000 units

Therefore, Cunningham, Inc. needs to sell 6,000 units of MP3 players to break even.

Goal setting, when combined with relapse prevention, is effective at facilitating positive transfer of training

Answers

I will assume this is a true or false question. The answer is true. Goal setting is the way toward choosing what you need to fulfill and concocting an arrangement to accomplish the outcome you crave. For business visionaries, the objective setting is a critical piece of business arranging. This objective defining definition underscores that objective setting is a three section process.

Gabriel applies for a home loan and, mark signs the agreement promising to pay off the debt in case gabriel fails to do so. in this case mark is:

a. the cosigner be. the obligee

c. the obligor

d. the assignor

Answers

The answer is letter a, cosigner. Mark is a cosigner is someone who is in charged of the other person's debt when that person he's in signed with wasn't able to meet the requirements or fail to pay or comply. That is why Mark is considered to be a cosigner of Gabriel if Gabriel fails to comply to pay the loan and Mark is in charged to settle it if Gabriel fails to do so.

Consider a hypothetical economy where there are no taxes and no international trade. households spend $0.80 of each additional dollar they earn and save the remaining $0.20. if there are no taxes and no international trade, the oversimplified multiplier for this economy is .

Answers

Final answer:

The question is about calculating the simple spending multiplier in a no-tax, no-trade economy. With an MPC of 0.80, the multiplier would be 5, indicating that $5 of economic activity is generated for every additional dollar earned.

Explanation:

The student's question relates to the concept of the multiplier effect in economics, specifically how household spending behavior affects overall economic activity. In a hypothetical economy where households spend 80% of their additional income and save the remaining 20%, the multiplier would be calculated using the marginal propensity to consume (MPC) or the fraction of extra income that households consume rather than save. Since there are no taxes or international trade in this scenario, the simple spending multiplier can be calculated as the reciprocal of the marginal propensity to save (MPS), which is the complement of the MPC (1 - MPC).

In this case, with an MPC of 0.80, the MPS would be 1 - MPC, which equals 0.20. Therefore, the multiplier would be 1 divided by the MPS, which equals 1 / 0.20, or 5. This means that for every additional dollar earned, $5 of economic activity is generated.

You deposit $3000 into an account which earns 5.1% interest per year, compounded annually. your friend simultaneously deposits $2000 into an account which earns a yearly interest rate of 7.5% compounded continuously. after how many years will both accounts have the same amount of money?

Answers

3000 (1+0.051)^(t)=2000 e^(0.075t)
Solve for t using Google calculator
To get
T=16.05 years

A(n) _____ is a characteristic that consumers may have difficulty assessing even after purchase because they do not have the necessary knowledge or experience.

Answers

Credence quality is the answer. Hope this helps. :)

How many crates of apples will be sold after the price floor has been imposed?

Answers

I have attached the image for this problem. In the Price vs Quantity plot, the demand and supply lines are shown. The intersection of the two is the equilibrium point. The price floor should be above this points. The green line is the price floor for different quantities of supply and demand. Notice that the line is above the intersection of the supply and demand lines.
At the price floor, the demand is at 16 million crates while the supply is at 32 million crates. The supply is more than enough to meet the demand which means that 16 million crates of apples will be sold after the price floor will be imposed.

Final answer:

A price floor's impact on the sale of apple crates is complex and depends on the market dynamics, potentially leading to a surplus, increased consumer costs, and resource wastage.

Explanation:

We can discuss the concept of a price floor and its general effects on a market. A price floor is a government- or body-imposed minimum price that can be charged for a product or service. When a price floor is set above the market equilibrium, it can lead to potential unintended consequences in the market for that commodity.

Surplus: A price higher than the equilibrium price may reduce the quantity of apples purchased by consumers, leading to a surplus where the supply exceeds demand.Increased costs for consumers: With the enforcement of a price floor, consumers have to pay more for apples than they would in an unregulated market, effectively decreasing their purchasing power for apples.Wastage of resources: Surplus produce may lead to wastage if it is not sold, has a limited shelf life, or lacks alternative markets.

In an enterprise-class database system, reports are created by ________.

Answers

Reports are created by the data base application in an enterprise-class database system.
When there is a huge collection of data, large organizations and enterprises used this system to manage their data. The user, data base, data base management system, data base application, these all are the basic components of this system.

Reinforcement, contact, honesty, and fair expectations are

Answers

Reinforcement, contact, honesty, and fair expectations are: Ways of maintaining relationships
Reinforcement is a form of encouragement for our partner. Contact is the way we communicate with our partners both physically and emotionally. Honesty is the tendency, to tell the truth to our partners. Fair expectations is a situation when we do not expect our partners to be something that he/she is not.

ways of maintaining relationships.

If the U.S. dollar depreciates, _____.

Answers

Domostic goods are cheaper, imported goods become more expensive, so more U.S. consumer spend on goods, U.S exports increase (give goods to foreigners) while U.S. imports decrease.

If profit per unit equals (price - cost per unit) and costs are temporarily fixed, then the aggregate supply curve will have

Answers

If profit per unit equals (price - cost per unit) and costs are temporarily fixed, then the aggregate supply curve will have a positive slope. From the equation that the profit per unit is equal to price minus by the cost per unit meaning that as prices rises and more output is produced. In doing so, as the effect of more output corresponding to an increase in price with a slope rising to the right depends on the response of the costs.
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