Answer:
$3.389
Explanation:
Data provided as per the question below
Fixed cost = $300,000
Variable cost = $200,000
Total cost = $500,000
Units produced = 59,000
The computation of variable cost per unit is shown below:-
Variable cost per unit = Variable cost ÷ Units produced
= $200,000 ÷ 59,000
= $3.389
Therefore we applied the above formula.
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The existence of an optional entity indicates that its minimum cardinality is zero. The following are the types of the optional entities.
• Super type (optional) is the generalized fundamental entity that shares its attributes and associations with this fundamental entity. This can be the fundamental entity originating from the super type business term that this fundamental entity originates from.
• Sub types (optional) is the fundamental entities that inherit the attributes and associations from this fundamental entity.
• Attributes (optional) is the attributes that describe this fundamental entity. When attributes are united crossways multiple important entities, consider defining a super type fundamental entity to hold the shared attributes and define them only once. These attributes are based on the secondary business terms related to the primary business term that this fundamental entity originates from, and on the description of that primary business term.
• Relationships (optional) is the relationships to other entities. An important unit can be relative of one or more relationships with an associative unit. A fundamental unit can also be right associated to another fundamental entity as a child or a parent when the cardinality is at most a one to many. These relationships are founded on the related main relations to the business term that this fundamental entity creates from.
Answer:
annual percentage rate: 7.0404%
Explanation:
We need to solve for the annual convertible rate when we are given with the annual effective rate:
![(1+APR/52)^{52}=1+0.07289\\APR =( \sqrt[52]{1.07289} -1) \times 52\\](https://tex.z-dn.net/?f=%281%2BAPR%2F52%29%5E%7B52%7D%3D1%2B0.07289%5C%5CAPR%20%3D%28%20%5Csqrt%5B52%5D%7B1.07289%7D%20-1%29%20%5Ctimes%2052%5C%5C)
apr = 0.0704035593 = 7.0404%
Answer:
What would be the impact on January 1, 2015, the date of the sale?
The following journal entries should be made to register the sale:
January 1, 2015: 2 cars are sold
- Dr Cost of Goods Sold 37,000
- Cr Merchandise Inventory 37,000
- Dr Accounts Receivable 50,000
- Cr Sales Revenue 50,000
On January 30, 2015 Outback Subaru Limited received payment in full from the town for the cars. What would be the impact of this transaction on this date?
The following journal entry should be made to register the payment:
January 30, 2015: the local government paid the cars
- Dr Cash 50,000
- Cr Accounts Receivable 50,000
