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Write a professional email using the following scenario:
The manager is going to a conference in another city. She would like her assistant to book the flight and hotel.
Answers
A professional email based on the given scenario would sound like the following:
To: Assistant
From: Manager
Subject: Flight and Hotel Booking for Chicago
Date: January 28, 2022
Hi,
Please book my flight and hotel reservations for the upcoming conference in Chicago from February 7, 8:00 am to February 11, 2022 (5:00 pm).
Do not forget the company's favorite airline and hotel for the bookings.
Regards,
Tony
Thus, while the email sounds professional, it may be more conversational than formal since it is a workplace request.
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Related Questions
To assign and entrust other with task is to _____
Answers
Which performance improvement method(s) will be the best if
"scope is dynamic, i.e. scope changes very frequently and durations
are hard to predict"? Circle all that apply.
a) Lean
b) Agile with Scrum
c) Agile with Kanban
d) Six Sigma
e) TOC
Answers
b) Agile with Scrum
c) Agile with Kanban performance improvement method(s) will be the best if"scope is dynamic,
Agile with Scrum and Agile with Kanban are the most suitable performance improvement methods when the scope is dynamic and durations are hard to predict.
Agile with Scrum is an iterative and incremental approach to project management that emphasizes flexibility and adaptability. It allows for frequent scope changes through short development cycles called sprints, providing the ability to respond to evolving requirements.
Agile with Kanban is another agile methodology that visualizes work on a Kanban board and uses a pull system to manage the flow of work. It enables teams to handle changing scope by dynamically adjusting the work in progress (WIP) limits and focusing on completing the most important tasks.
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The Lakeshore Hotel's guest-days of occupancy and custodial supplies expense over the last seven months were: Guest-days is a measure of the overall activity at the hotel. For example, a guest who stays at the hotel for three days is counted as three guest-days.
(a) Using the high-low method, estimate a cost formula for custodial supplies expense.
Answers
In cost accounting, the high-low method is a way of attempting to separate out fixed and variable costs given a limited amount of data. The high-low method involves taking the highest level of activity and the lowest level of activity and comparing the total costs at each level.
Particulars Guest Days Custodial Supplies Expense
High Activity Leve l 11500 12600
Low Activity Level 5500 10200
Change 6000 2400
Variable cost per
guest day 0.4
Fixed Cost per
month 8000
Total Cost = Total Variable cost + Total Fixed Cost
10200 = (5500*0.40) + Total Fixed Cost
Total Fixed Cost = 10200-2200
Total Fixed Cost = 8000
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it is personality factor which means doing things even before being told
Answers
Answer:
Initiative.
Explanation:
Initiative is a personality factor which means doing things even before being told.
This ultimately implies that, an initiative refers to the ability of an individual to act by himself or herself without getting any instruction from anybody.
Initiative connotes the personality factor that influences an individual to perform an action or task without being told, urged, compelled or forced to do so.
i like work at a besiness
Answers
Answer:
OK??
Explanation: Up at answer
What are the disadvantages of a closed economy?
Answers
A closed economy is an economic system in which trade with other countries is restricted or prohibited. This means that the country is self-sufficient and relies solely on domestic production to meet its needs.
There are several disadvantages to a closed economy:
Limited access to resources: A closed economy may not have access to all the resources it needs to produce goods and services. This can lead to shortages or higher costs for certain goods.
Limited access to technology: A closed economy may not have access to the latest technology and innovations that are developed in other countries. This can make it difficult for the country to remain competitive and may limit its economic growth.
Limited market size: A closed economy has a smaller market for its goods and services, which can limit the potential for economic growth and development.
Lack of specialization: A closed economy may not have the opportunity to specialize in certain industries or sectors, which can lead to inefficiencies and a lack of competitiveness.
Lack of diversification: A closed economy may be more vulnerable to economic shocks and fluctuations, as it does not have the diversification of a more open economy.
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Complete a departmental expense allocation spreadsheet for Marathon Running Shop. The spreadsheet should assign (1) direct expenses to each of the four departments, (2) the $64,000 of utilities expense to the four departments on the basis of floor space occupied, (3) the advertising department’s expenses to the two operating departments on the basis of the number of ads placed that promoted a department’s products, and (4) the administrative department’s expenses to the two operating departments based on the amount of sales.
Answers
Question Completion:
Marathon Running Shop has two service departments (advertising and administrative) and two operating departments (shoes and clothing). The table that follows shows the direct expenses incurred and square footage occupied by all four departments, as well as total sales for the two operating departments for the year 2017
Direct Expenses Square Feet Sales
Department
Advertising $ 18,000 1,120
Administrative 25,000 1,400
Shoes 103,000 7,140 $273,000
Clothing 15,000 4,340 77,000
The advertising department developed and distributed 120 advertisements during the year. Of these, 90 promoted shoes and 30 promoted clothing. Utilities expense of $64,000 is an indirect expense to all departments.
Answer:
Marathon Running Shop
Allocation of service departments' costs to the operating departments:
Service Departments Operating Departments Total
Advertising Administrative Shoes Clothing
Departmental $18,000 $25,000 $103,000 $15,000 $161,000
Utilities 5,120 6,400 32,640 19,840 64,000
After Utilities 23,120 31,400 135,640 34,840 $225,000
Advertising -23,120 17,340 5,780 0
Administrative -31,400 24,492 6,908 0
Total allocated costs $177,472 $47,528 $225,000
Explanation:
a) Data and Calculations:
Direct Expenses Square Feet Sales
Department
Advertising $ 18,000 1,120
Administrative 25,000 1,400
Shoes 103,000 7,140 $273,000
Clothing 15,000 4,340 77,000
Total $161,000 14,000 $350,000
Allocation of Utilities Expense of $64,000
Rate
Advertising (1,120/14,000 * $64,000) = $5,120
Administrative (1,400/14,000 * $64,000) = $6,400
Shoes (7,140/14,000 * $64,000) = $32,640
Clothing (4,340/14,000 * $64,000) = $19,840
Advertising $ 18,000 + $5,120 = $23,120
Administrative 25,000 + $6,400 = $31,400
Shoes 103,000 + $32,640 = $135,640
Clothing 15,000 + $19,840 = $34,840
Advertising expenses consumed by:
Shoes 90/120 * $23,120 = $17,340
Clothing 30/120 * $23,120 = $5,780
Administrative expenses consumed by:
Shoes $273,000/$350,000 * $31,400 = $24,492
Clothing $77,000/$350,000 * $31,400 = $6,908
"I can't believe it! We've spent 18 months developing a relationship with that client. Our families have even socialized together. We've become friends. And they use a one-sentence memo to tell us that we were not selected for the big contract! Not a word of thanks, not a clue as to why we were not selected. I'm very disappointed" said Hugh, Vice President of Sales. Hugh was particularly disappointed because:__________.
i. a personal text message would have been the richest medium for communicating this information memos are the least rich medium for communicating this information
ii. a personal note would have been the richest medium for communicating this information
iii. a face-to-face meeting would have been just as rich as an electronic mail message.
iv. a phone call would have been a richer medium for communicating than a face-to-face conversation
Answers
Answer:
ii. a personal note would have been the richest medium for communicating this information
Explanation:
ii. a personal note would have been the richest medium for communicating this information
In the given passage, Hugh was particularly disappointed because a personal note would have been the richest medium for communicating this information. Therefore, option B is the correct option.
When does a person face disappointment?
A person faces disappointment when his or her expectations or desires are not accomplished. Disappointment means unhappiness which is caused when some desire or wanted thing is lost or can not be obtained.
In the given passage, since Hugh and his family spent so much time with the client and his family, he expected them that they should at least inform them informally about their being rejected for the contract. The reason behind his disappointment is the expectation and not fulfilling the same as he wanted. Disappointment is the consequence of thoughts and expectations which are different from reality.
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Detailed variance analysis. The administrator of Break‐a‐Leg Hospital is aware of the need to keep costs down because he has just negotiated a new capitated arrangement with a large insurance company. The following are selected planned and actual expenses for the previous month: Givens Planned Actual Patient days 28,000 27,000 Pharmacy $140,000 $180,000 Miscellaneous supplies $87,000 $97,500 Fixed overhead costs $820,000 $900,000 A Determine the total variance associated with the planned and actual expenses. B Calculate the amount of service‐related variance. C Prepare a flexible expense estimate for variable costs. Compare the budgeted amount, flexible budget, and actual amount (show related volumes). D Determine what variance is due to a change in volume and what variance is due to a change in rates. E Determine the volume variance and rate variance based on per unit rates.
Answers
the total variance associated with the planned and actual expenses is $130,500. Out of this, $50,500 is the service-related variance
A. To determine the total variance associated with the planned and actual expenses, we need to calculate the difference between the planned and actual expenses for each category and then sum them up.
For patient days, the variance is 28,000 - 27,000 = 1,000 patient days.
For pharmacy, the variance is $180,000 - $140,000 = $40,000.
For miscellaneous supplies, the variance is $97,500 - $87,000 = $10,500.
For fixed overhead costs, the variance is $900,000 - $820,000 = $80,000.
The total variance is the sum of all these variances, which is $40,000 + $10,500 + $80,000 = $130,500.
B. To calculate the amount of service-related variance, we need to exclude the fixed overhead costs from the total variance. So the service-related variance is $130,500 - $80,000 = $50,500.
The total variance associated with the planned and actual expenses is $130,500. Out of this, $50,500 is the service-related variance, which focuses on the expenses directly related to the services provided by the hospital.
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The total variance associated with the planned and actual expenses can be determined by calculating the differences between the planned and actual expenses for each category.
A) To calculate the total variance, you need to subtract the actual expenses from the planned expenses for each category and then add up the differences.
- Patient days: Planned - Actual = 28,000 - 27,000 = 1,000
- Pharmacy: Planned - Actual = $140,000 - $180,000 = -$40,000 (negative variance indicates higher actual expenses)
- Miscellaneous supplies: Planned - Actual = $87,000 - $97,500 = -$10,500 (negative variance)
- Fixed overhead costs: Planned - Actual = $820,000 - $900,000 = -$80,000 (negative variance)
Total variance = 1,000 - 40,000 - 10,500 - 80,000 = -$129,500
Therefore, the total variance associated with the planned and actual expenses is -$129,500.
B) The service-related variance can be calculated by subtracting the volume variance from the total variance. In this case, since we don't have the volume variance information, we cannot calculate the service-related variance.
C) To prepare a flexible expense estimate for variable costs, you would need to consider the budgeted amount, flexible budget, and actual amount based on related volumes. Unfortunately, the information provided does not include related volumes, so we cannot prepare a flexible expense estimate for variable costs.
D) Since we do not have the volume variance and rate variance information, we cannot determine the specific variances due to a change in volume or rates.
E) Similarly, without the per unit rates, we cannot calculate the volume variance and rate variance based on per unit rates.
In summary, based on the information provided, we can determine the total variance associated with the planned and actual expenses, but we cannot calculate the service-related variance, prepare a flexible expense estimate for variable costs, determine variances due to a change in volume or rates, or calculate the volume variance and rate variance based on per unit rates.
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Which of the following is a benefit of a bank?
A. You can get your cash quickly and easily.
B. A bank is insured by the federal deposit insurance corporation
C. You assets are safe from theft, loss, and fires
D. All the above
Answers
Answer:
D
Explanation:
Answer:
D. All the above
Explanation:
agricultural commodities are usually sold under which competitive environment?
Answers
agricultural commodities are usually sold in a competitive environment known as a market or marketplace.
When it comes to selling agricultural commodities, they are usually sold in a competitive environment known as a market or marketplace. In this competitive market, multiple buyers and sellers interact to determine the price and quantity of the commodities.
The competitive environment for agricultural commodities can vary depending on factors such as the type of commodity, market conditions, and government regulations. In a competitive market, buyers and sellers have the freedom to enter or exit the market, and prices are determined by the forces of supply and demand.
However, it is important to note that the specific competitive environment for agricultural commodities can differ based on factors such as the level of government intervention, the presence of monopolies or cartels, and the degree of market integration.
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The Whalers are interested in trading their star left tackle. He is a veteran and makes $1.6 million per year. They are considering signing a player from another team who makes $1 million per year. How much money would they save by trading their current left tackle and signing the player from the other team for three years?
Answers
Answer:
$1,800,000
Explanation:
The veteran player makes $1.6 million per year.
The new prayer will be paid $1 million per year.
the Savings per year will be
= $1, 600,000 - 1,000,000
= $ 600,000
The savings in three years will be
=$600,000 x 3
=$1,800,000
What are some benefits of representing data sets using.
Answers
There are several benefits of representing data sets using visualizations. visualizations play a crucial role in data analysis, communication, and decision-making.
Visualizations can be employed to present a convincing data set's story and persuade others using solid arguments. Complex ideas can be conveyed in an effective and captivating way by fusing facts, storytelling, and graphics. The audience is led through the narrative that lies behind the data via the use of visualizations.
The presentation of complex data is made easier and more comprehensible with the use of visualizations. They may make it easier to understand patterns, trends, and linkages in the data that are difficult to understand from just numbers or text.
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Careers in the Hospitality and Tourism career cluster are
O highly desirable and pay high wages.
O bountiful and expected to continue to grow.
O seldom desirable and pay low wages.
O limited and expected to continue to decline.
Answers
Answer:
B
Explanation:
Edge
Careers in the Hospitality and Tourism career cluster are bountiful and expected to continue to grow. Thus option B is correct.
What are Careers?Career sectors are means of classifying various career kinds based on shared characteristics. People can use these criteria to help them focus their job options and select a suitable path.
A collection of occupations that emphasize giving people food, lodging, aid to travelers, and enjoyable activities. The abundance of jobs in the travel and hospitality career cluster is anticipated to persist.
The planning, management, and provision of lodging, dining, entertainment, conferences, and tourism, as well as related arranging and community programs including transport services, are all part of a the hospitality and tourism employment cluster. Therefore, option B is the correct option.
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please type what belongs in the highlighted squares
ill give brainliest
Answers
To get the total revenue for the fourth quarter add the revenue for the month that apply
October revenue + $500 000
November revenue + $425 000
December revenue + \(\\)860 000
the sum total is = 1,011,000
therefore the fourth quarter revenue is $1,011,000
To calculate EBITDA subtract the expenses from the revenue
Revenue $6500 000
Expenses - $5375 000
EBITDA = 1, 125, 000
therefore the EBITDA is $1, 125, 000
To calculate Total Market Capitalization, multiply the number of share by the price per share we divide the
Number of shares \(\\)2500 000
price per share x \(\\) 23 77
= $5,942500, 000
therefore the Total Market Capitalization is $5,942500, 000
To calculate the earning per share divide the earning by the number of shares
Earning $5000 000 / Number of shares $2500 000 = 2
therefore the earning per share is 2
What is EBITDA?The abbreviation. EBITDA for stands for earnings before interest, taxes, depreciation, and amortization in business. EBITDA is very vital in understanding a business's ability to generate cash flow for its owners and use for judging a company's operating performance.
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global fdi flows ____ significantly in ____ due to _____.
Answers
The correct option is A ; Decreased; 2008; the global recession , Foreign Direct Investment (FDI) flows document the value of cross-border transactions connected to direct investment over a specific time period, often a quarter or a year.
Financial flows include equity trades, earnings reinvestment, and intercompany loan transactions.
According to extant research on FDI inflows, the most prevalent variables of FDI inflows include market size, market expansion rate, trade liberalization, exchange rate, business clustering effects, political stability, good governance, tax incentives, labor availability and cost, labour productivity.
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Full Question ;
Global FDI flows ____ significantly in ____ due to _____.
- decreased; 2008; the global recession
- decreased; 2010; increasing regulations
- increased; 2008; the global expansion
- increased; 2010; decreasing regulations
Suppose the bakery has a customer that will buy 6 loaves of bread each day. What is the maximum number of muffins the bakery can make and still supply the bread to this customer?
Answers
Answer: Not enough information provided to solve.
Explanation: There is no information regarding the muffins.
The government has many obligations to provide services to its tax-paying citizens. If you were in Congress, how
would you balance the need for the government to spend money on necessary things with a prudent approach to controlling the debt and the deficit? Use examples in your answer.
Answers
A government is considered to have a budget surplus if it raises more revenue through taxes than it spends. A budget that is balanced means that taxes and spending are equal. The government debt is the total of all prior surpluses and deficits.
What is Budget surplus?A budget surplus occurs when income exceeds expenses. The term is commonly used to describe a government's financial status since citizens have "savings" instead of a "budget surplus." A surplus is evidence of a government's capacity to manage its finances appropriately.
Example,
A resource or good is said to have a surplus if there is more than is presently being utilized. A surplus can refer to a variety of items, such as cash, goods, assets, and earnings. A surplus in the sense of inventory refers to items that remain on store shelves but have not yet been purchased.
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Given the 2020 recession, what should be the goal of monetary policy? Should the Fed enact expansionary or contractionary policy? In other words, should the Fed increase the money supply/credit supply or decrease the money/credit supply. Explain what they might do to achieve their goal.
Answers
Answer:
Expansionary monetary policies
Explanation:
A recession is characterized by reduced economic activities, a high unemployment rate, and low business incomes. The economy experiences a reduced demand for products and services, leading to low production and a slow economic growth rate.
In a recession like in 2020, the Fed should employ measures that will stimulate economic growth. The appropriate measures are the expansionary monetary policies. These policies seek to increase liquidity in the market, thereby increasing the aggregate demand. Expansionary monetary policies increase the money supply in the economy; they include a reduction in the reserve requirement, reduction in the discount rate, and open market purchases.
a retailer purchases merchandise with a catalog list price of $30,000. the retailer receives a 15% trade discount and has credit terms of 2/10, n/30. how much cash will be needed to pay this invoice within the discount period?
Answers
If a retailer purchases merchandise with a catalog list price of $30,000 . The amount of cash that will be needed to pay this invoice within the discount period is: $24,990.
Cash required to pay invoiceFirst step is to calculate the Price after Trade Discount using this formula
Price after Trade Discount = Catalog Price - Trade Discount
Let plug in the formula
Price after Trade Discount = $30,000 - (15% × $30,000)
Price after Trade Discount = $30,000 - $4,500
Price after Trade Discount = $25,500
Second step is to calculate the Cash required to pay invoice using this formula
Cash required to pay invoice = Price after Trade Discount - Purchase Discount
Let plug in the formula
Cash required to pay invoice = $25,500 - (2% × $25,500)
Cash required to pay invoice = $25,500 - $510
Cash required to pay invoice = $24,990
Therefore the amount of cash needed is: $24,990.
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QUESTIONS 4 66. - Neatness has great value Consider the following short run production function: Q=6L-0.4L (each a point) a. Find the value of L that maximizes output and maximum output b. Find the value of L that maximizes marginal product and maximum marginal product c. Find the value of L that maximizes average product and maximum average product Given a short run cost function as TC= 1/3Q¹-2Q²-6Q +100 a. Find the minimum value of AVC and MC (a point) A firm operates in a perfectly competitive market. The market price of its product is 4 birr and the total cost function is given by TC= 1/3Q - SQ+z0Q+50, where TC is the total cost and Q is the level of output. (each a point) a. What level of output should the firm produce to maximize its profit? b. Determine the level of profit at equilibrium. c. What minimum price is required by the firm to stay in the market Which Economic System is suit for Ethiopia? Discuss it? (4 point) Discuss the goals of macroeconomics and the measurement of economic performance of the country (6- the point) 6 6. What are problems and instruments of macroeconomics, Discuss it? (6-point)?
Answers
a. The value of L is 7.5 and the maximum output is 22.5.
b. The value of L is 7.5 and maximum marginal product is 0.
c. There is no value of L.
What is the value of L?a. To get value of L that maximizes output (Q), we need to differentiate the production function with respect to L:
\(Q = 6L - 0.4L^2\)
Taking derivative with respect to L:
dQ/dL = 6 - 0.8L
6 - 0.8L = 0
0.8L = 6
L = 6 / 0.8
L = 7.5
The value of L that maximizes output is 7.5 and maximum output (Q) will be:
\(Q = 6(7.5) - 0.4(7.5)^2\)
Q = 45 - 0.4(56.25)
Q = 45 - 22.5
Q = 22.5
To get value of L that maximizes marginal product (MP), we have to differentiate function:
MP = dQ/dL = 6 - 0.8L
Setting MP = 0:
6 - 0.8L = 0
0.8L = 6
L = 6 / 0.8
L = 7.5
The maximum marginal product is computed by substituting value into function:
MP = 6 - 0.8(7.5)
MP = 6 - 6
MP = 0
c. To find the value of L that maximizes average product (AP):
AP = Q / L = (6L - 0.4L^2) / L
Simplifying:
AP = 6 - 0.4L
Taking derivative:
dAP/dL = -0.4
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Drag each tile to the correct location. Match each scenario to the appropriate form of business communication. Arty wants to talk with a coworker about providing support for another coworker. Samir wants to share an editing checklist he created with his team. Elena wants to quickly ask her team leader a question about a task she's working on. Rosanna needs to talk to an employee about his poor performance.
Answers
Answer:
digital messaging:
Samir wants to share an editing checklist he created with his team.Elena wants to quickly ask her team leader a question about a task she’s working on.face-to-face or phone calls
Rosanna needs to talk to an employee about his poor performance.Arty wants to talk with a coworker about providing support for another coworkerlars deposited $50 into
Answers
Answer:Lars deposited $50 into a savings account for which interest is compounded quarterly. According to the rule of 72, what interest rate will cause his money to double in approximately 29 years? A 0.6% B 1.7%
Explanation:idek this is what i could find ab this question hope its right!
Answer:
0.6
Explanation:
in the mid-twentieth century, can manufacturing companies required the purchase of can-filling machinery if customers wanted to buy cans. this is an example of , which is a type of price discrimination.
Answers
In the mid-twentieth century, can manufacturing companies employed a type of price discrimination called tying by requiring customers to purchase can-filling machinery if they wanted to buy cans. This practice allowed the companies to maximize profits and maintain control over the market for both products.
Tying is a business practice where a company requires customers to purchase a particular product or service in order to gain access to another product or service. In the mid-twentieth century, can manufacturing companies would only sell their cans to customers who also purchased can-filling machinery. By doing so, the companies were able to increase their profits and control the market for both products.
Price discrimination, on the other hand, is a strategy where a company charges different prices to different customers for the same product or service. This is typically done based on the customer's ability or willingness to pay, the quantity purchased, or other factors. Tying is one form of price discrimination, as the combined price of the cans and can-filling machinery may be higher for some customers than others, depending on their specific needs and purchasing power.
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which type of damages would occur if the parties specify in advance the amount of losses or a formula
Answers
Answer:
it could damage the country
Which identifies a key difference between a professional certification exam and a CMP?
Answers
The primary distinction between a professional certification exam and a CMP is that a certification exam certifies the testee's existing knowledge, but a CMP ensures that the certified professional keeps adding to that knowledge.
Some other differences include-The difference between a professional certification exam and the CMP is that the former certifies the testee's existing knowledge, while the latter assures the certified professional keeps expanding that knowledge.The knowledge of the test taker is verified by a professional certification exam, whilst the certified professional's green activity is verified by the CMP.The knowledge of the test taker is verified by a professional certification exam, whilst the certified professional's green activity is verified by the CMP.To know more about CMP visit:
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what is the presumed era for the third stratum
Answers
The Presumed era of the Third Stratum is regarding the cognitive ability.
What is the 3 stratum theory?The American psychologist John Carroll introduced the three-stratum theory of cognition in 1993. It is based on a factor-analytic investigation of the association of individual-difference variables using data from more than 460 datasets, including information from psychological testing, academic performance, and competence assessments.
According to the three-stratum hypothesis, there are three categories into which individual variances in cognitive capacity may be divided: narrow, wide, and general.
Therefore, it can be concluded that Regarding cognitive capacity, the Third Stratum is assumed to have existed.
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he left the clinic. start's with that
Answers
Answer:
sí, salió de la clínica
Explanation:
Required information Exercise 2-15 (Static) Plantwlde and Departmental Predetermined Overhead Rates; Job Costs [LO2-1, LO2-2, LO2-3, LO2-4] [The following information applies to the questions displayed below] Delph Company uses a job-order costing system and has two manufacturing departments-Molding and Fabrication. The company provided the following estimates at the beginning of the year: During the year, the company had no beginning or ending inventories and it started, completed, and sold only two jobsJob D-70 and Job C-200. It provided the following information related to those two jobs: Delph had no underapplied or overapplied manufacturing overhead during the year. Exercise 2-15 (Static) Part 1 Required: 1. Assume Delph uses departmental predetermined overhead rates based on machine-hours. a. Compute the departmental predetermined overhead rates. b. Compute the total manufacturing cost assigned to Job 0.70 and Job C-200. c. If Delph establishes bid prices that are 150% of total manufacturing cost, what bid prices would it have established for Job D-70 and Job C-200? d. What is Delph's cost of goods sold for the year? Complete this question by entering your answers in the tabs below. Aswume Delph uses departmental predetermined overhead rates based on machine-hours, Compute the departmental predetermined overhead rates.
Answers
Total manufacturing cost of Job D-70 and Job C-200= $36,900 + $44,500= $81,400The cost of goods sold is:Cost of goods sold = Total manufacturing cost - Ending inventory = $81,400 - $0 = $81,400The total cost of goods sold for Delph is $81,400.
The departmental predetermined overhead rate is calculated using the following formula:Estimated overhead cost / Estimated allocation baseThe two departments’ predetermined overhead rates are calculated using the following formula:Molding department predetermined overhead rate= Estimated overhead cost / Estimated machine-hours= $375,000 / 150,000 = $2.50 per machine-hourFabrication department predetermined overhead rate= Estimated overhead cost / Estimated direct labor-hours= $375,000 / 125,000 = $3.00 per direct labor-hourThe total manufacturing cost assigned to Job D-70 and Job C-200 is shown below:Job D-70Job C-200Direct materials$18,400$32,500Direct labor ($18 x 750)$13,500($18 x 1,500) $27,000Manufacturing overhead allocated using departmental predetermined overhead ratesMolding department (2,000 × $2.50)$5,000($2,000 × $2.50) $5,000Fabrication department (2,000 × $3.00)$6,000($2,000 × $3.00) $6,000Total manufacturing cost assigned to Job D-70$36,900$68,500Total manufacturing cost assigned to Job C-200$44,500Therefore, the bid prices that Delph established for Job D-70 and Job C-200 are as follows:Job D-70= Total manufacturing cost × 150% = $36,900 × 150% = $55,350Job C-200= Total manufacturing cost × 150% = $44,500 × 150% = $66,750The cost of goods sold is calculated by adding up the total cost of goods manufactured and then subtracting the ending inventory from the sum. Delph Company has no beginning or ending inventories and started, completed, and sold only two jobs, Job D-70 and Job C-200. Therefore, the total cost of goods manufactured is:Total manufacturing cost of Job D-70 and Job C-200= $36,900 + $44,500= $81,400The cost of goods sold is:Cost of goods sold = Total manufacturing cost - Ending inventory = $81,400 - $0 = $81,400The total cost of goods sold for Delph is $81,400.
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Which one of the following is not a part of an account?
A) Credit side
B) Debit side
C) Trial balance
D) Title
Answers
The trial balance is not a part of an account. A trial balance is a list of all the accounts and their balances, including both the debit and credit sides of each account. Therefore, the correct answer is option C.
A trial balance is a list of all the accounts and their balances, usually prepared at the end of an accounting period to check for accuracy and completeness.
The trial balance includes both the debit and credit sides of each account, which are two essential parts of an account. The debit side records all the transactions that increase the account balance, while the credit side records all the transactions that decrease the account balance.
The third part of an account is the title, which indicates the name of the account, such as "Cash" or "Accounts Receivable." The title helps to identify the account and the type of transactions recorded in it.
In summary, the three parts of an account are the title, debit side, and credit side, while a trial balance is a report that lists all the accounts and their balances and is used to verify the accuracy of the accounting records. Therefore, the correct answer is option C.
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