Washington State Fisheries, Inc., processes salmon for various distributors. Two departments, processing and packaging, are involved. Data relating to tons of salmon sent to the processing department during May follow:
Percent Completed Tons of Salmon Direct Materials Conversion
Work-in-process inventory, May 1 1,960 80 % 70 %
Work-in-Process inventory, May 31 3,340 50 % 30 %
Started processing during May 8,150
Required:
1. Calculate the number of tons completed and transferred out during the month.
2. Calculate the number of equivalent units for both direct materials and conversion for the month of May, assuming that the company uses the weighted-average method.
3. How would your answer in requirement 2 change if the percentage of completion in ending inventory were as follows:
direct materials 30%, conversion 40%

The affirm has 5 per year carrying on each unit of inventory and annual usage of 40000 unit ordering cost​ was the 200,000.

The term inventory refers to the company are ready to sell the merchandise, goods, and services and the earn profit. The company used the raw material are converted into the finished goods.

holding cost per unit per year = 5 year

average inventory level = 40000

Annual holding cost = ?

Annual holding cost = average inventory level x holding cost per unit per year.

Annual holding cost =  5 × 40000

Annual holding cost = 200,000.

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A major consideration to put in place before choosing a location for restaurant is the zoning rules.

In simple terms it refers to the raws and regulation of a region or a small area, it also dictate how things can be done in terms of properties.

The zoning law is applicable to businesses, residential and commercial activities.

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The factor that reflects the pure market risk for a given corporation is Increased short-term interest rates

Market risk refers to the risk that an investment will decrease in value due to changes in market factors such as interest rates, inflation, or economic conditions. In this case, an increase in short-term interest rates is a market risk factor that can affect the corporation's cost of borrowing, investment returns, and overall financial performance.

The other options mentioned are examples of non-market risk factors that can also affect a corporation's financial performance but are not related to market conditions. These factors are specific to the corporation's operations, management, or external environment and may have varying levels of impact on its financial performance.

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Answer:

Increased short-term interest rates

Explanation:

Based on financial operation and standards, a Letter of Credit is a document from a bank guaranteeing that a seller will receive payment in full as long as certain delivery conditions have been met.

Letter of Credit is usually used during international trade to ensure financial assurance from a creditworthy bank to an exporter of goods.

Some of the types of letters of Credit include:

Hence, in this case, it is concluded that the correct answer is "Letter of Credit."

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When deciding how to invest your money, it's essential to consider several factors such as risk tolerance, investment goals, and time horizon.

However, the least important factor to know is probably the short-term market fluctuations.

Short-term market fluctuations refer to the daily ups and downs in the stock market or other investment platforms. While it can be tempting to focus on these fluctuations, they are generally not indicative of long-term performance and can lead to emotional, impulsive decisions that may not align with your investment strategy. Instead, it's more important to focus on factors that contribute to long-term growth and stability.

A sound investment strategy takes into account your risk tolerance, which is your ability and willingness to withstand potential losses. Additionally, clearly defined investment goals help you create a tailored plan that considers your specific objectives, such as saving for retirement or funding a child's education. Your time horizon, or the length of time you plan to invest, also plays a significant role in determining suitable investment options.

By prioritizing long-term factors like risk tolerance, investment goals, and time horizon, you can make more informed decisions that will ultimately lead to better financial outcomes. Remember that short-term market fluctuations can be distracting and are less important in the grand scheme of your investment journey.

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Answer:

a. Factual knowledge about a task

Explanation:

Anderson's theory distinguishes between two theories. The procedural theory and the declarative theory. While the procedural theory is basically knowledge on how to do something, the declarative knowledge theory is the knowledge about facts. It is the basic knowledge or facts about things that are stored in the memory. It is static in nature. It is knowledge about something, a process or a place or task which is already processed and stored in the memory.

Answer:

pls translate it in English

Explanation:

I can't understand your language

Answer:

Explanation:

1. The after-tax cash flow arising from disposing of the old machinery is equal to the market value of the old machinery minus the taxes owed on the gain from the sale. Since the old machinery has a zero book value, the entire $3,000 received from the sale is a taxable gain. The taxes owed are equal to 40% of the gain:

$3,000 - ($3,000 x 0.40) = $1,800

Therefore, the after-tax cash flow from disposing of the old machinery is $1,800.

2. The present value of the after-tax cash flows for the next 4 years attributable to the cash operating savings can be calculated using the following formula:

PV = (CF1 / (1 + r)^1) + (CF2 / (1 + r)^2) + (CF3 / (1 + r)^3) + (CF4 / (1 + r)^4)

where PV is the present value, CF is the cash flow, r is the discount rate, and the subscripts 1 to 4 denote the year of the cash flow.

In this case, the cash operating savings each year is $20,800. Using a discount rate of 8%, we can calculate the present value of the cash flows:

PV = ($20,800 / (1 + 0.08)^1) + ($20,800 / (1 + 0.08)^2) + ($20,800 / (1 + 0.08)^3) + ($20,800 / (1 + 0.08)^4)

PV = $74,888.47

Therefore, the present value of the after-tax cash flows for the next 4 years attributable to the cash operating savings is $74,888.47.

3. The tax shield effect of depreciation for year 1 can be calculated as follows:

Tax shield effect = Depreciation x Tax rate

Since the depreciation for year 1 is $13,000 and the tax rate is 40%, we have:

Tax shield effect = $13,000 x 0.40

Tax shield effect = $5,200

Therefore, the present value of the tax shield effect of depreciation

The dividends per share for the common stock in year 1 (Y1) is $0.60 per share, and in year 3 (Y3) is $0.90 per share.

To calculate the dividends per share for the common stock in year 1 (Y1) and year 3 (Y3), we need to determine the total dividends distributed and divide them by the number of common shares outstanding.

Given information:

Cumulative preferred stock: 15,000 shares, 1% dividend

Common stock: 50,000 shares, $30 par value

Dividends distributed:

Y1: $30,000

Y2: $12,000

Y3: $45,000

First, let's calculate the dividends per share for the cumulative preferred stock in each year.

Dividends per share for cumulative preferred stock = (Par value * Dividend rate) / Number of preferred shares

Dividends per share for cumulative preferred stock = ($100 * 1%) / 15,000 shares

Dividends per share for cumulative preferred stock = $1 / 15,000

Dividends per share for cumulative preferred stock = $0.000067 per share

Now, let's calculate the dividends per share for the common stock in year 1 (Y1) and year 3 (Y3).

For Y1:

Total dividends for common stock = Dividends distributed - (Dividends per share for cumulative preferred stock * Number of preferred shares)

Total dividends for common stock = $30,000 - ($0.000067 * 15,000)

Total dividends for common stock = $30,000 - $1.005

Total dividends for common stock = $29,998.995

Dividends per share for common stock in Y1 = Total dividends for common stock / Number of common shares

Dividends per share for common stock in Y1 = $29,998.995 / 50,000 shares

Dividends per share for common stock in Y1 = $0.5999799 per share (rounded to $0.60 per share)

For Y3:

Total dividends for common stock = Dividends distributed - (Dividends per share for cumulative preferred stock * Number of preferred shares)

Total dividends for common stock = $45,000 - ($0.000067 * 15,000)

Total dividends for common stock = $45,000 - $1.005

Total dividends for common stock = $44,998.995

Dividends per share for common stock in Y3 = Total dividends for common stock / Number of common shares

Dividends per share for common stock in Y3 = $44,998.995 / 50,000 shares

Dividends per share for common stock in Y3 = $0.8999799 per share (rounded to $0.90 per share)

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Answer:

the term disposable earnings means the amount of pay remaining after legally required dedication.

Explanation:

disposable incomes is the amount of money that a person or household has to spend or save after income taxes are deducated

Answer:

CIRD (Centre for Integrated Rural Development) plays a crucial role in promoting small-scale businesses by providing support and resources to rural entrepreneurs. Here are some ways in which CIRD helps:

Training and skill development: CIRD offers training and skill development programs to rural entrepreneurs to improve their business skills and knowledge. This includes training on financial management, marketing, and product development.

Access to finance: Small-scale businesses often struggle to get financing from banks and other financial institutions. CIRD provides financial assistance in the form of loans, grants, and credit facilities to help rural entrepreneurs start or expand their businesses.

Market linkages: CIRD helps small-scale businesses to connect with markets and customers. This includes linking them with retailers, wholesalers, and distributors, as well as organizing trade fairs and exhibitions.

Technology support: CIRD provides technical support to small-scale businesses to improve their production processes and product quality. This includes introducing new technologies, providing equipment, and offering technical training.

Overall, CIRD's support and resources help rural entrepreneurs to start and grow their businesses, creating employment opportunities and promoting economic development in rural areas. (please could you kindly mark my answer as brainliest)

Answer:

Horace Company

1. 2020 Income Statement using variable costing

Sales revenue                      $7,992,000

Variable Cost of goods sold:

Manufacturing costs            $2,183,000

Marketing cost per unit sold  $851,000

Contribution margin           $4,958,000

Fixed Costs:

Manufacturing costs $1,550,000

Administrative costs   $906,000

Marketing costs        $1,479,000

Total fixed costs =            $3,935,000

Net income =                     $1,023,000

2. 2020 Income Statement using absorption costing:

2. Sales revenue                      $7,992,000

Cost of goods sold:

Variable Manufacturing costs $2,478,000 ($118 * 21,000)

Fixed Manufacturing costs        1,550,000

Total cost of production         $4,028,000

Less Ending Inventory                 479,525

Cost of goods sold                 $3,548,475

Gross profit                            $4,443,525

Period costs:

Variable marketing costs $851,000

Fixed marketing costs     1,479,000

Administrative costs         906,000

Total period costs                $3,236,000

Net income                           $1,207,525

3. The differences that Horace obtains in the operating incomes under variable costing and absorption costing are due to the fixed manufacturing costs that are included in the ending inventory under absorption costing, making the cost of goods sold to be less and resulting in more profits. Under variable costing, the ending inventory does not include the fixed manufacturing costs.  So the cost of goods sold is higher, resulting in reduced profits.

4. A bonus for Horace's supervisors based on gross margin under absorption costing will entice supervisors to produce more and  sell less products so that the fixed costs can be carried forward.  Many products will be left in inventory at the end of the period, which is then carried forward to the following period, thus, enhancing the period's gross profit for maximum bonus for the supervisors.

Modifications that Horace management could make to improve the bonus plan is ensuring that production units do not exceed the budgeted sales units by a large margin and ensuring that ending inventory does not exceed an established limit.  This will entice the supervisors to produce according to market demand.

Explanation:

a) Data and Calculations:

Budgeted production and sales units for 2020 = 25,000

Actual production units for 2020 = 21,000

Actual sales unit for 2020 = 18,500

Ending inventory units for 2020 = 2,500

Selling price per unit = $432

Sales revenue = $7,992,000 ($432 * 18,500)

Variable cost:

Manufacturing cost per unit produced:

Direct materials                        $33

Direct manufacturing labor     $23

Manufacturing Overhead       $62 $118

Marketing cost per unit sold  $46

Total variable costs per unit $164

Fixed cost:

Manufacturing costs $1,550,000

Administrative costs   $906,000

Marketing costs        $1,479,000

Total fixed costs =   $3,935,000

1. 2020 Income Statement using variable costing

Sales revenue                      $7,992,000 ($432 * 18,500)

Variable Cost of goods sold:

Manufacturing costs            $2,183,000 ($118 * 18,500)

Marketing cost per unit sold  $851,000 ($46 * 18,500)

Contribution margin           $4,958,000 ($268 * 18,500)

Fixed Costs:

Manufacturing costs $1,550,000

Administrative costs   $906,000

Marketing costs        $1,479,000

Total fixed costs =            $3,935,000

Net income =                     $1,023,000

2. Sales revenue                      $7,992,000

Cost of goods sold:

Variable Manufacturing costs $2,478,000 ($118 * 21,000)

Fixed Manufacturing costs        1,550,000

Total cost of production         $4,028,000 (per unit = $191.81)

Less Ending Inventory                 479,525 ($191.81 * 2,500)

Cost of goods sold                 $3,548,475

Gross profit                            $4,443,525

Period costs:

Variable marketing costs $851,000

Fixed marketing costs     1,479,000

Administrative costs         906,000

Total period costs                $3,236,000

Net income                           $1,207,525

Following are the emerging issues in organization design and architecture:Technology and Globalization, Customer Relations,Technical Knowledge, Flexibility, Employee's Well-being.

Following are the emerging issues in organization design and architecture:

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Answer:a) utilization factor, P =4/5

b)Probability that the system is idle, P₀=1/5

C) the probability that exactly one customer is in the system,P ₁=4/25

Explanation:

A)

From the question,

Customer arrives at the rate of λ equal 36  per hour

Also,

Customers can be served by the postal office at a rate of μ equals 45 per hour

Therefore, we have that

utilization factor. P = λ / μ

where

λ = 36 / hour

μ = 45 / hour

P= 36 / 45

P= 4/5

The utilization factor is 4/5

b) the probability that the system is idle, i.e., no customer is waiting or being served.

Probability that the system is idle P₀ =1 - P

1 - 4/5

=1/5

C) the probability that exactly one customer is in the system, i.e., no customer is waiting but one is served.

probability that exactly one customer is in the system,P ₁=(λ/μ)¹ x (1-λ/μ)

(36 / 45) x (1-36 / 45)

4/5 x (1-4/5)

4/5 x 1/5

=4/25

In a monopolistically competitive industry, each firm has some control over the price it sets due to product differentiation.

Stan mentioned that he is earning an economic profit and setting his price equal to his marginal cost. To determine whether he is producing the profit-maximizing amount of coffee, we need to consider a few factors.
1. First, let's understand the relationship between price, marginal cost, and profit maximization. In a competitive market, profit maximization occurs where marginal cost equals marginal revenue. However, in monopolistic competition, firms have some market power, so the profit-maximizing quantity occurs where marginal cost equals marginal revenue, not price.
2. Setting the price equal to marginal cost does not necessarily guarantee profit maximization. If Stan's price is equal to marginal cost, it means that he is covering his variable costs, but it does not take into account his fixed costs. To maximize profit, Stan should set his price above marginal cost, considering both variable and fixed costs.
3. If Stan is currently earning an economic profit, it suggests that he may not be producing the profit-maximizing amount of coffee. In monopolistic competition, firms tend to have excess capacity, meaning they produce less than the quantity that would minimize average total cost. By increasing his output, Stan may be able to reduce his costs and increase his profit.

Considering these factors, here are a few suggestions for Stan:
- Conduct a cost analysis: Stan should evaluate his fixed and variable costs to understand the full picture of his expenses. By knowing his costs, he can set a more informed price and determine the profit-maximizing quantity.
- Consider demand elasticity: Stan should also assess the price elasticity of demand for his coffee. If demand is relatively elastic, a small price increase may result in a significant decrease in quantity demanded, potentially reducing his profits. On the other hand, if demand is inelastic, Stan may be able to increase his price without a significant drop in sales.
- Experiment with pricing: Stan could consider experimenting with different prices to find the optimal point that maximizes his profit. By monitoring customer response to different prices, he can identify the price that generates the most revenue while covering his costs.

By taking these steps and considering the unique characteristics of monopolistic competition, Stan can better position his coffee shop for long-term success and profitability.

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Total interest=$489.58

Balance after 100th day=$5,819.44

Balance after 180th day=$2,448.77

Final payment=$2,489.58

Compute the total interest, the balances on the 100th and 180th days as well as the final payment of the loan?

In the first place, ordinary interest means simple interest, in other words, the simple interest approach would be used in computing the interest due at every point in time.

Interest=loan balance*interest rate*number of days that interest is due/360 days

Interest on 100th day=$11,500*10%*100/360

Interest on 100th day=$319.444444

balance after 100th day=initial principal+ interest-partial payment

balance after 100th day=$11,500+$319.444444 -$6,000

balance after 100th day=$5,819.444444

Note it has been 80 days since the payment of the last interest on 100th

interest on 180th day=$5819.444444 *10%*80/360

interest on 180th day=$129.320988

balance of the loan on the 180th day=$5,819.444444+$129.320988-$3,500

balance of the loan on the 180th day=$2,448.765432

The final payment would be the balance as of the 180th day plus the interest for the last 60 days(180th-240th)

final interest=$2,448.765432*10%*60/360

final interest =$40.812757

Final payment=$2,448.765432+$40.812757

Final payment=$2,489.58

Total interest=$319.444444+$129.320988+$40.812757

Total interest=$489.58

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M1 includes checking deposits and savings deposits, but not money market mutual funds or small time deposits. The economy now has $3950 billion in currency.

Therefore, M1 = $8000 + $1750 = $9750 billion.

To calculate the amount of currency in the economy, we need to subtract the non-currency components of M1 (checking deposits and savings deposits) from M2.

Therefore, currency = M2 - checking deposits - savings deposits

                                  = $13700 billion - $1750 billion - $8000 billion

                                  = $3950 billion.

So, the amount of currency in the economy is $3950 billion.

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Answer: c. The $13,500 is taxable compensation.

Explanation:

The $13,500 received is to be considered a taxable compensation because amounts paid for teaching or research, even to students, should be included in the gross income calculation which makes it a taxable compensation.

There are some exceptions to this however such as income from the National Health Service Corps Scholarship Program, the Armed Forces Health Professions Scholarship and Financial Assistance Program but this does not apply here.

Answer:

Opportunity cost

Explanation:

Opportunity cost is the sacrificed benefits in decision making. Making a decision involves selecting one option from several choices. The forfeited advantage from the next best alternative is the opportunity cost.

Monica has chosen to join college. She has sacrificed her job at the supermarket to make time for college. Her forfeited weekly pay from her job is the opportunity cost for joining college.

I don't understand

Brainliest

I believe that the best method to maintain stability is to start small and then grow.

When one starts small and grows however, they will be able to deal with problems as they come and gain the experience necessary to overcome such problems.

They will also discover their competitive advantage during growth which they can then leverage on as they grow to become even more competitive. Growth also allows management to be more in tune with lower employees as they would be hired gradually.

In conclusion, starting small and growing is key.

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The strategically relevant components of the pizza restaurant segment of the U.S. quick service restaurant industry macro-environment are as follows:

Technological advancements: In recent years, the pizza industry has seen technological advancements, including the ability to place online orders, which can result in increased customer convenience. Many pizza restaurants have mobile apps that customers can use to order food, making it easier to use their services. Online advertising has also been used by pizza restaurants to reach new customers.

Environmental factors: Pizza restaurants need to consider the effect of weather changes on sales. Extreme weather events can affect sales as people tend to avoid ordering food when they cannot go out of their homes. Pizza restaurant owners need to evaluate how they will deal with such instances.

Demographic factors: Demographics play a crucial role in the success of pizza restaurants. The pizza restaurant industry targets a broad range of customers and has a significant customer base among younger customers. In recent years, there has been an increase in health-conscious customers, leading to changes in the pizza industry, including the addition of new healthy menu items.

Socio-Cultural factors: The pizza industry has experienced increased competition from new entrants such as gourmet pizza restaurants. The preference of customers for the type of pizza and the eating experience has also changed. People prefer pizzas that are customized to their taste buds, including the type of crust and toppings.

Political/Legal factors: Pizza restaurants need to comply with government regulations such as health and safety standards, as well as taxes. The pizza industry is also affected by regulations on labor practices and food labeling requirements.

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Using the appropriate tool from the Accountant Tools menu, the 4  options that can be batch reclassified in QuickBooks Online Accountant are options A, B, C  and F:

In the above question, too batch reclassify these items, you can use the "Batch Reclassify Transactions" tool, which can be found under the Accountant Tools menu.

This tool allows you to select multiple transactions and reclassify them to a different account, class, customer, or product/service.

Therefore, Locations, tax codes, and suppliers cannot be batch reclassified using this tool. However, you can edit individual transactions to change their location, tax code, or supplier if necessary.

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See full question below

Using the appropriate tool from the Accountant Tools menu, which 4 of the following can be batch reclassified in QuickBooks Online Accountant?

Classes

Customers

Products and Services

Locations

Tax Code

Account

Suppliers

Applying the concept of "Thinking at Margin",  the relevant statement for a TV manufacturer to make a decision is: the average cost of 10 televisions is $100 each. Option C. This is further explained below.

Generally, It implies giving some thought to the next move you will take. "extra" is the meaning of the term "marginal." On a hot day, the first glass of lemonade you drink satisfies your thirst, but the subsequent glasses may not have the same effect.

When you ponder at the margin, you are contemplating what the next or subsequent action will entail for you personally.

In conclusion, Using the "Thinking at Margin" methodology, the important statements for a television maker to consider while making a choice are as follows: the typical cost of producing 10 TVs is $100 apiece. Alternative C

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By comparing prices at different stores, consumers will save money and make informed purchasing decisions.

Comparing prices at different stores allows consumers to make informed purchasing decisions and save money. By taking the time to research and compare prices, consumers can identify the best deals and discounts available for the products they intend to buy.

This practice helps them ensure that they are getting the most value for their money. It can also help consumers uncover any price discrepancies or inflated prices allowing them to avoid overpaying for goods and services.

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The interest is calculated using the formula: I = P * r * t

In this case,

P = $8000

r = 10% = 0.1 (as a decimal)

t = 3 years: I = $8000 * 0.1 * 3

I = $2400

Therefore, Rush clothing manufacturers will receive an interest of $2400 after three years. The total amount at the end of 3 years would be the original principal plus the interest, which is $8000 + $2400 = $10,400.

In the fields of finance and economics, interest is the payment made at a set rate by a borrower or deposit-taking financial institution to a lender or depositor in excess of the principle amount (the amount borrowed). It is not the same as a charge that the borrower could pay to the lender or another entity.

It also differs from a dividend, which is money given to shareholders (owners) by a company from its profit or reserve, but not at a set rate predetermined in advance, but rather on a pro-rata basis as a share of the reward received by risk-taking businesspeople when revenue is earned that exceeds all costs.

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Answer:

it is A i hope it helps you on the test

Answer:

a.) Bought machine that was fast in production

Explanation:

correct

Answer: D

Explanation:

Where hazmat are put away should be plainly checked, and a should be posted in that space are SDS. Subsequently choice (B) is right.

Perilous products, truncated DG, are substances that when moved are a gamble to wellbeing, security, property or the climate. Certain risky merchandise that posture gambles in any event, while not being space moved are known as dangerous materials (syllabically curtailed as Hazardous materials or hazmat materials).

A model for risky products is perilous waste which is squander that has significant or possible dangers to general wellbeing or the climate

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Answer:

Explanation:

1) Indirect Competition is a business whose services are different from yours but satisfy the same need.

True

2) All Companies that sell goods and services are Indirect Competitors.

False

3) When your target audience buys products from a competitor instead from you, that is Indirect Competition.

False

4) Direct Competition is a company that offers the same thing you offer.

True