Hall Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below:
Beginning work in process inventory:
Units in beginning work in process inventory 1,000
Materials costs $7,100
Conversion costs $6,400
Percent complete with respect to materials 65%
Percent complete with respect to conversion 30%
Units started into production during the month 13,600
Units transferred to the next department during the month 12,300
Materials costs added during the month $137,224
Conversion costs added during the month $215,050
Ending work in process inventory:
Units in ending work in process inventory 2,300
Percent complete with respect to materials 60%
Percent complete with respect to conversion 25%
The total cost transferred from the first processing department to the next processing department during the month is closest to:______
a. $356,256
b. $380,435
c. $341,325
d. $349,856
Answers
Answer:
c. $341,325
Explanation:
First determine the Equivalent Units of Production
Materials
Units completed and transferred (12,300 × 100%) = 12,300
Units in Ending Work In Process Inventory ( 2,300 ×60%) = 1,380
Equivalent Units of Production = 13,680
Conversion
Units completed and transferred (12,300 × 100%) = 12,300
Units in Ending Work In Process Inventory ( 2,300 ×25%) = 575
Equivalent Units of Production = 12,875
Next Determine the Total Cost Incurred during the period
Materials
Cost in Units of Opening Work In Process = $7,100
Incurred during the period = $137,224
Total Cost = $144,324
Conversion
Cost in Units of Opening Work In Process = $6,400
Incurred during the period = $215,050
Total Cost = $221,450
Then Determine the Total Cost per Equivalent unit of Production
Cost per Equivalent unit = Total Cost / Total Equivalent Units
Materials = $144,324 / 13,680
= $10.54
Conversion = $221,450 / 12,875
= $17.20
Total = $10.54 + $17.20 = $27.74
Finally calculate total cost transferred from the first processing department to the next processing department
total cost transferred = Units transferred × Total cost per equivalent unit of production.
= 12,300 × $27.74
= $341,202
Conclusion :
The total cost transferred from the first processing department to the next processing department during the month is closest to $341,325
Related Questions
For my macroeconomics class, what’s the difference between CONSUMER SPENDING and CONSUMER BUYING?
Answers
Consumer spending refers to the total amount of money spent by households on goods and services during a specific period of time, usually a quarter or a year. This includes purchases of durable goods (such as cars and appliances), non-durable goods (such as food and clothing), and services (such as healthcare and education).
Consumer buying, on the other hand, refers specifically to the act of purchasing a good or service by a household. It is the point at which a consumer acquires ownership of a good or service in exchange for money or other valuable consideration.
In other words, consumer spending is a broader concept that encompasses all of the purchases made by households, while consumer buying is a more specific concept that refers only to the act of purchasing a good or service.
It is worth noting that consumer spending is a key component of gross domestic product (GDP), which is the total value of all goods and services produced in an economy. In fact, consumer spending is typically the largest component of GDP and is considered a major driver of economic growth.
Prepare a comparative income statement for any company extracting their P&L statement for the years 2020-21 & 2021-22. Analyse the incline and decline in the different elements in the P&L Statement and provide detailed insights.
Answers
Answer:
this is my own answer
Explanation:
hi
How to Prepare a Comparative Income Statement?
Step 1: Specify absolute figures of items like goods sold, net sales, selling expenses, etc., relating to the accounting period under consideration for analysis.
Step 2: Calculate the absolute change in the items mentioned in the income statement.
Your restaurant revenue is $710,000, expenses total $890,000, and your total invest is $3 million what is your return investment?
Answers
Answer:
Return on investment = -6%
Explanation:
Given:
Gross revenue of restaurant = $710,000
Total expenses of restaurant = $890,000
Total investment = $3,000,000
Find:
Return on investment
Computation:
Net profit = $710,000 - $890,000
⇒ Net profit = -$180,000
Return on investment = [Net profit / Total investment]100
⇒ Return on investment = [-180,000 / 3,000,000]100
⇒ Return on investment = [-0.06]100
Return on investment = -6%
An employee's allowances determine:
A. the amount of Social Security tax withheld
B. the amount of unemployment tax owed
C. the amount of federal income tax withheld
D. the amount of Medicare tax withheld
Answers
During the tax year 2022–2023, the Employment Allowance enables qualifying firms to pay up to £5,000 less in National Insurance. Its purpose is to assist smaller firms with their labor expenses.
What is the employee allowance?
An exemption that reduces the amount of income tax you need to withhold from an employee's paycheck is known as a withholding allowance. Smaller withholding allowances result in bigger income tax deductions, whereas larger allowances result in fewer income tax deductions.
Your filing status, the number of jobs you have, and whether or not you have dependents all play a role in this. A single individual with one job, for instance, will claim less allowances than a married person with kids.
The three categories of allowances are as follows. There are three different classifications of allowances: non-taxable, partially taxable, and taxable. An allowance is a sum of money determined by the contract terms to be added to the agreed-upon payment to cover the expense of specific but unspecified prescribed goods.
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What are two types of expenses when considering your budget?
Answers
The two types of expenses when considering your budget include variable and fixed expenses.
What is a budget?A budget is described as a sort of financial planning, and it emphasizes how revenue will be generated and the various expenses. It is mainly conducted periodically and also re-evaluated.
When considering a budget plan, the two types of expenses taken into consideration include fixed expenses and variable expenses. Fixed expenses are the sort of expenses that remain unchanged and only change a few times and occasionally. For example, tuition fees, and insurance payments. The variable expenses include the expenses that change frequently and are mainly dependent on the purchase choices that are made every day. For example, medical bills, and clothing.
It can be concluded that the two types of expenses when considering your budget include variable and fixed expenses.
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When the site of a burn is not specified, _________________.
A. code only according to the extent of body surface involved
B. use an unspecified code
C. read the documentation to find the site
D. ask the provider
Answers
Answer:
A. code only according to the extent of body surface involved.
Explanation:
If the site of a burn is not specified.They used code only,according to the extent of the body surface involved.Sequence first that The code is reflected and the highesh degree of a burn when more than the one burn is present.
✨Hope it helps✨
#CarryOnLearning
Answer:
Code only according to the extent of body surface involved.
Explanation:
Yes suppose look at a situation below
You was cooking food and got burnt in hands .Now you have to take care according to your hand not according to other body partsThe following are objectives of an effective purchasing program except
Answers
The following are the objectives of an effective purchasing program except Estimate the inventory of stocks. The correct option is B.
Ordering, storing, and utilizing inventories are all parts of the inventory management process. This stock management entails creating leads for raw materials, components and completed goods as well as storing and processing those commodities within your business. Before being included on the balance sheet, the inventory that is now available must be physically counted.
The steps and practices involved in purchasing program do not include estimating the inventory of stocks. It often falls under inventory management, which also includes keeping track of and managing the quantity and accessibility of current inventories. Although inventory levels may affect buying choices, they do not directly affect the buying process.
Thus, the ideal selection is option B.
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Your Question seems incomplete most probably your complete Question was:
The following are effective purchasing steps and procedures except one:
A. Develop purchase orders B. Estimate inventory of stocks
C. Identify needs by planning D. Select and negotiate with vendors
The employee benefits manager of a large public university would like to estimate the proportion of full-time employees who prefer adopting the first (plan A) of three available health care plans in the next annual enrollment period. A random sample of the university’s employees and their tentative health care preferences are given in the file Healthcare.xlsx below. Calculate a 88% confidence interval for the proportion of all the university’s employees who favor plan A. What are the values of lower limit and upper limit? Round your answer to 3 decimal places.
Healthcare.xlsx
(0.217,0.330) (0.211,0.323) (0.242,0.358) (0.180,0.287)
Answers
With 88% confidence, the proportion of employees that prefer plan A health care is between \((0.217,0.330)\). The Option A.
What is the 88% confidence interval of employees that prefer plan A?To calculate the confidence interval, we can use the formula: CI = p ± z*√(p(1-p)/n)
p = sample proportion
z is the z-score for the desired confidence level (0.88 in this case)
n = sample size.
Substituting the values, we get:
CI = 0.273 ± 1.553√(0.273(1-0.273)/150)
CI = 0.273 ± 1.553√(0.00132314)
CI = 0.273 ± 1.553*0.0363749914
CI = 0.273 ± 0.05649036164
CI = 0.273 - 0.05649036164 or 0.273 + 0.05649036164
CI = 0.21650963836 or 0.32949036164
CI = (0.217,0.330).
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Estate has an ROI of 16% based on revenues of $400,000. the residual income is $14,000 and the investment turnover is 2. what is the hurdle rate? With Explanation
Answers
If Estate has an ROI of 16% based on revenues of $400,000. the residual income is $14,000 and the investment turnover is 2. The hurdle rate is 9%.
How to find hurdle rate?First step is to find the investment turnover using this formula
Investment turnover=Sales/invested capital
Investment turnover = ($14,000 / $400,000) × 2
Investment turnover = 0.035 × 2
Investment turnover =0.07
Second step is to find the hurdle rate using this formula
Hurdle rate = ROI - Investment turnover
Hurdle rate = 0.16 - 0.07
Hurdle rate = 0.09× 100
Hurdle rate = 9%
Therefore the hurdle rate is 9%.
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who is appointed by the owner to manage an existing Business?
Answers
Directors are the persons appointed to direct and supervise the affairs of a company. As per section 2(34) of the Companies Act 2013 director means a director appointed to the board of a company.
Write the quadratic equation in standard form that corresponds to the graph shown below.
Answers
The quadratic equation of the graph in standard form is y = x² + 2x - 8
What is a quadratic equation in standard form?A quadratic equation in standard form is given by y = ax² + bx + c
Given the graph below, to write the quadratic equation for the graph in s tandard form, we notice that the graph has two x - intercepts at
(-4, 0) and(2, 0)The x - intercepts are the roots of the quadratic equation.
So, we have that
x = -4 andx = 2So,
x + 4 = 0 andx - 2 = 0So, the factors of the quadratic equation are
x + 4 andx - 2So, multiplying the factors, we have that the equation is
y = (x + 4)(x - 2)
= x² - 2x + 4x + 4 × (-2)
= x² - 2x + 4x - 8
= x² + 2x - 8
So, the quadratic equation is y = x² + 2x - 8
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how to do in triple column cash book?
Answers
Your gonna write the date of the transaction, then the title of the transaction, then write the discount amount, then leave the cash Felix blank because the transaction says with the bank and finally in the bank field write the discounted amount.
As a firm grows, it must support increases in revenue with new investments in assets. The sustainable, or self-supporting, growth model helps a firm assess how rapidly it can grow, while maintaining a balance between its cash outflows (increase in noncash assets) and inflows (funds resulting from increases in liabilities or equity).
Consider this case:
Green Caterpillar Garden Supplies Inc. has no debt in its capital structure and has $150 million in assets. Its sales revenues last year were $60 million with a net income of $5 million. The company distributed $1.60 million as dividends to its shareholders last year.
What is the firm’s sustainable growth rate?
A. 1.65%
B. 4.60%
C. 1.08%
D. 2.32%
Which of the following are assumptions of the sustainable (self-supporting) growth model? Check all that apply.
A. The firm’s total asset turnover ratio remains constant.
B. The firm pays no dividends.
C. This firm will not issue any new common stock next year.
D. The firm’s liabilities and equity must increase at the same rate.
Answers
Answer:
i think its a
Explanation:
Bacardi Company established a $150 petty cash fund with Eminem as the petty cashier. When the fund
balance reached $19 cash, Eminem prepared a petty cash payment report, which follows.
Answers
Answer:
Petty Cash Fund at the beginning = $150 Petty cash fund balance reach = $19 Total expenditure (150 – 19) = $131 And Expenditure shown $120 Cash short and over (131 – 120) = $19 Journal Entries Date Accounts title and explanation Debit Credit
Explanation:
80% shur
how to use standard deviation, I don't really understand how to calculate and use the formula, someone can please give me an example with formula it would be great thank you so much. 
Answers
Karen owns a designer clothing store in a small town. Since her store is the only store that offers designer outfits, she charges high prices for them. In the same town, another store deals in similar apparels but offers them at cheaper rates. Karen wants to maintain the exclusivity of her store. She is planning to slash prices. This move may incur losses. However, she is determined to give a tough competition to her competing store and ensure that it goes out of business.
Answers
Answer:
Antitrust law
Explanation:
The government uses Antitrust laws to prevent creation of monopolies. These laws ensure that no single firm prevents competition unreasonably. So, Karen's action of cutting down prices to eliminate the competitor will come under government scrutiny.
Which of the following is not a systematic process of controlling?
Select one:
A.
Establishing standards and methods of measuring performance.
B.
Measuring both quantity and quality
C.
Measuring performance
D.
Determining whether performance matches the standards
Answers
Measuring both quantity and quality (option B) is not a systematic process of control.
What is controlling?Controlling is described as a process in management, and it is a vital management function. It is important to mention that in the lack of any control process, management will fail to work properly. The management will fail to formulate a plan and work and will be unable to according to the implemented plan.
Measuring just the quantity and the quality, the performance measurement is overlooked. It is the main objective of control is to work as per plan and the level of performance must be by the formulated plan. However, measuring only the quality and quantity will not lead to a systematic process of control.
It can be concluded that measuring both quantity and quality (option B) is not a systematic process of control.
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What does a person's will list?
what their current financial goals are
what should happen to their finances after
they die
O what types of insurance they have
what their plan for retirement is
Answers
A person's will should include, "what should happen to their finances after
they die."
The goal of behavioural finance, an area of study in economics, is to comprehend people's financial decisions by looking at the psychology behind people's motives and general human behaviour patterns. We may claim that these choices are affected by personal and family finances because they are inextricably tied to those elements.
These two sciences—economics and psychology—have "flir-ted" at various points without ever really settling on a point in common. For a long time, Homo Economicus—a hypothetical human being who produces and consumes only on the basis of his own rationality—was the ideal that Economics perceived in the components it investigated.
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Use the data (In $Millions) below from the latest Integrated Program Management Report (IPMR) from your contractor: BCWS BCWP ACWP BAC EAC 7 6 6 10 10 Calculate the Cost Performance Index (CPI). Based on the CPI: a. The contractor has spent 85% of the budget. b. The contractor is on track to meet the Budget at Completion (BAC). c. The contractor will finish on time. d. The contractor seems inefficient in terms of cost.
Answers
Answer:
a. The contractor has spent 85% of the budget.
Explanation:
Cost Performance Index measures the financial efficiency of the projects under consideration. It is a method which measures the work completed for every unit of cost spent on the project.
EAC = BAC + BCWS - BCWP
EAC = 10 + (7-6)
EAC = 11
Which of the following is not a relevant factor in computing depreciation? Multiple Choice Cost. Salvage value. Useful life. Depreciation method. Market value.
Answers
The factor that is not a relevant factor in computing depreciation is: market value.
What is market value?Market value can be defined as the value at which an assets will be sold in the market.
All the following factor listed above above are relevant or important when calculating depreciation which can be defined as the wear and tear of an assets.
CostSalvage valueUseful lifeDepreciation methodInconclusion the factor that is not a relevant factor in computing depreciation is: market value.
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Do you agree with the EU's threat to use trade agreements as a weapon in the fight against low-cost subcontracting? If governments were to regulate the number of subcontractors that can be involved in the production of a product, do you believe businesses that outsource their work would be more prone to respond ethically to catastrophes and to working conditions in general? •
Answers
Trade agreement is known to influence companies in different ways. I agree with EU’s threat to use trade agreements as a weapon in the fight against low-cost subcontracting.
Businesses that outsource their work would not be more prone to respond ethically to catastrophes because Outsourcing by firms mount pressure on the business to monitor and maintain high-quality standards.This can be a way to handling the issue with the developing countries. Tariffs on trade was once used by the European Union.
I believe that trade agreements are good tools that can fight against poor labor conditions that is prevalent developing nations.
The regulation used can make firms to have a more concentrated and vertical supply chain that is manageable and accountable.
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Ruiz Co. provides the following sales forecast for the next four months. April May June July Sales (units) 530 610 560 650 The company wants to end each month with ending finished goods inventory equal to 30% of next month's forecasted sales. Finished goods inventory on April 1 is 159 units. Prepare a production budget for the months of April, May, and June
Answers
Answer:
Ruiz Co.
Production Budget
April May June
Sales (units) 530 610 560
Ending inventory 183 168 195
Total units available 713 778 755
Beginning inventory 159 183 168
Production 554 595 587
Explanation:
a) Data and Calculations:
Production Budget
April May June July
Sales (units) 530 610 560 650
Ending inventory 183 168 195 0
Total units available 713 778 755 650
Beginning inventory 159 183 168 195
Production 554 595 587 455
b) The production budget shows the units to be produced. Ruiz Co. can begin the budgeting by estimating the sales units (market demand) for each period. The sales unit is then added to the ending inventory to obtain the total units that are available for sale. From this figure, the beginning inventory is deducted to arrive at the units that must be produced to meet the sales target.
Wally's Walleyes wants to introduce a new product that has a start-up cost of $7,800. The product has a 2-year life and will provide cash flows of $4,500 in Year 1 and $4,300 in Year 2. The required rate of return is 15 percent. Should the product be introduced? Why or why not?
Answers
The calculated NPV is negative, indicating that the present value of expected cash flows does not exceed the start-up cost of the project. In other words, the project is expected to generate a net loss.
To determine whether Wally's Walleyes should introduce the new product, we can calculate the net present value (NPV) of the project. The NPV measures the present value of expected cash flows, taking into account the required rate of return.
To calculate the NPV, we need to discount the cash flows using the required rate of return (15 percent). The formula for calculating NPV is:
NPV = Cash Flow Year 1 / (1 + Required Rate of Return)^1 + Cash Flow Year 2 / (1 + Required Rate of Return)^2 - Start-up Cost
\(NPV = $4,500 / (1 + 0.15)^1 + $4,300 / (1 + 0.15)^2 - $7,800\)
\(NPV = $4,500 / 1.15 + $4,300 / (1.15)^2 - $7,800\)
NPV = $3,913.04 + $3,537.41 - $7,800
NPV = -$350.55
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ABC Co. has an average collection period of 45 days and an operating cycle of 130 days. It has a policy of keeping at least $10 on hand as a minimum cash balance, and has a beginning cash balance for the first quarter of $10. Beginning receivables for the quarter amount to $35. Sales for the first and second quarters are expected to be $110 and $125, respectively, while purchases amount to 80% of the next quarter's forecast sales. The accounts payable period is 90 days. What is the ending cash balance for the first quarter
Answers
Answer:
hile purchases amount to 80% of the next quarter's forecast sales. The accounts payable period is 90 days. What is the ending cash balance for the first quarterResearch about Alexander Hamilton Maria Reynolds Scandal.Djiboli Rapper is bad, followed by its level and its intention.
There is no one Jibouli of us who follows his intention.
With the group
You don't get like godfather in rap.
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I became a rap artist.
I burned for most of the rap.
I suffered in my life and patience Lynn Masmni Godfather.
.
Anyone has any right to philosophize and say how is his guardian.
I love the art of rap
I am a fan of the art of rap
I woven it for rap
So they called me the godfather
I am the one who opened this door and opened people's eyes to it
Anybody's money any right to philosophize and tell how his guardian
I hear about young people wearing their heads down
And whoever prevents me from hurting them and turning their lives into misery
On the day I ask about them, I want to sing them. I want to know who they are.
If I extend my hand on him, his tears will fall before the palm
I ask about his past, they tell me he was sniffing
Ok, in this case I do not respond to the same quality
A little chickens shout that you don't get any harm
I know hypocritical people hand out smiles
In my face when they meet me loudly laughing
Open your mouth at the end and laugh, I mean, you became my friend
Huh
I think you count my mind by intentions
Wind your face muscles do not smile much
Do not be deceived that I am a young man in front of you
I am over with the hawks. Mali is the chicken sitting
And the falcon empty a falcon is not as well as what we need
After the incarceration, my darling, my eyes changed the perception that a friend is a friend
And I understood my life as a lesson, no one who said I am your brother, I mean, I have no
The first of them are the people who disappeared from my detention
I will not hold and do the same as some people
Sell me Sabouni, I love to knock the head off
If my life passed a mistake I will not regret it
But he took it as a lesson in my life and made it a basis for meساعات أجلس لحالي أقعد فيها أفكر.
أتذكر أشياء كثيرة كنت فيها معاك مقصر.
اتندم على كل لحظة ذرفتي فيها علشاني الدمعة.
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يا عمري أبغاك تكون.
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حبيبتي اسمعيني.
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الإنسان اللي تمنيته.
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Which of the following statements is TRUE?
A. Stock exchanges are always physical places for trading.
B. A stock exchange is a place where investors can buy and
sell different investments.
C. All investment trading is done exclusively on the New
York Stock Exchange.
D. All of the above
Answers
Answer:
B. A stock exchange is a place where investors can buy and
Explanation:
A stock exchange market is a place where shares and other market securities are traded. The market is divided into the primary and secondary markets. The primary market facilitates the issuance of new shares in the market, while the secondary market refers to the trading of already issued shares.
The stock exchange market allows investors to buys and sell shares, bonds, treasury bills, and other securities. Trading is done through brokers. A majority of the transactions, if not all, are done through an electronic platform.
Which one of the following is the financial statement that summerizes a firms revenue and expenses over a period of time?
a. income statement.
b. balance sheet.
c. statement of cash flows.
d. tax reconciliation statement.
e. market value report.
Answers
Answer:
income statement is correct
While advocates of a market-oriented economy tend to argue that consumers benefit substantially when firms seek short-term profits by providing differentiated products, critics of market-oriented economies may argue that product differentiation (along with marketing and advertising) is _______________. Select the correct answer below: dishonest socially wasteful low quality boring
Answers
Answer: socially wasteful
Explanation:
Product differentiation is when a product is being distinguished from similar products in order to make it more appealing and therefore drive consumers choice.
It should be noted that critics of market-oriented economies may argue that product differentiation is socially wasteful.
Suppose that the global crude oil price has risen due to refinery breakdowns caused by middle-east politics and warfare. Crude oil is an input in the gasoline production. At the same time, the demand for driving and, therefore, the demand for gasoline has also risen in the United States. You can accurately predict that the domestic price of gasoline is:_______
Answers
Answer:
"Definitely increase" is the correct approach.
Explanation:
As fuel demand rises, consumption exceeds the amount, as manufacturers are unable to cope with either the surge in demand whenever the profit margin is still rising.We could perhaps state precisely that consumption overtakes the output of petrol or the curve of availability to that same right as well as would therefore be at that same greater degree.Thus the above is the correct answer.
July 1 purchased 6,300 of merchandise on credit from tahoe company invoice dated june 30, terms 2/10, n/30
Answers
Product Inventory -$6,300 debit
Invoices Payable -$6,300 credit
Which inventory do you refer to?All the materials, products, and other items that a company keeps on hand with both the goal of reselling these for a profit are collectively referred to as inventory. As an illustration, merely the item will indeed be considered inventory if a newspaper seller uses a van to distribute newspapers to clients.
What does inventory actually imply at work?Inventory consists of goods or resources that a business intends to resale to customers at a profit. Merchandise management, a key element of the supply chain, involves tracking inventory from manufacturers through storage and from these places to a point of sale.
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A good handler wants to use a thermometer to measure the air temperature inside of a cooler. To what temperature should the thermometer
be accurate?
Answers
Answer:
2°F, or ±1.0°C
Explanation: