Answer:
The amount of overhead debited to Work in Process Inventory should be: a. $182,00
Explanation:
The Overheads are Applied in the Manufacturing Costs as:
Budgeted Rate × Actual Activity for the Month
At the End of the Period we would need to determined whether this amount of overhead is Over or Under Applied by comparing it to the actual overheads incurred of $180,000 (given)
In our Case, the predetermined overhead rate is 70% of direct labor cost
<em>Thus we need to find the Direct Labor Cost first</em>:
Total Labor Costs $360,000
<em>Less </em>Indirect Labor Costs<em> </em>$100,000
Direct Labor Cost $260,000
<em>Therefore Overheads applied would be determined as:</em>
= $260,000 × 70%
= $182,000
Answer:
O $ 900,000
Explanation:
When a fee is received in advance for a service yet to be rendered, the revenue for such fee is said to be unearned. The entries required are
Debit Cash account and Credit Unearned fees or deferred revenue.
As the service is performed and the revenue is earned, debit Unearned fees and credit revenue.
Given that
- the specialized directory that is published semiannually and shipped to subscribers on April 15 and October 15 and
- Subscriptions received after the March 31 and September 30 cutoff dates are held for the next publication and
- Cash from subscribers is received evenly during the year and is credited to deferred subscription revenue
The amount to be deferred is the sum of the amounts collected after September 30 (from October to December year 2
= 3/12 * $3,600,000
= $900,000
Answer:
Before the listing agreement is signed.
Explanation:
A listing agreement is a contract between a property owner and a real estate broker asking the real estate broker to get a buyer for his or her property. The property owner implements the listing agreement so as to empower the real estate broker to act in the capacity of the agent to the owner in the course of trying to sell the property. Generally certain commission is paid to the real estate broker by the property owner.
Answer:
valence
Explanation:
Valence, as per the subject of psychology, implies the inherent attraction or adverseness of an event, object or scenario, particularly regarding emotions. The word also characterises different feelings and classifies them. For instance, feelings generally referred to as "evil" have harmful valence, such as fear and anger.
Valence can be given a number and regarded as if it had been weighed, but it is unclear how accurate a statistic is based on a subjective study. Measurement based on visual emotion findings, using the Facial Activity Coding System and micro-expressions or muscle activity identified by facial electromyography, or current functioning brain scanning will resolve the opposition.
Answer:
Using the ''You'' view means that the audience is made the subject of the correspondence. This makes the message more effective as the audience will see it from their perspective.
You will issued a new chip-enabled credit cards to replace expired or lost cards and prevent increasingly costly pay-outs resulting from fraud.
With a new schedule of low-cost, any-day flights, you can now fly to Hawaii whenever you want.
Should you wish to rent power equipment, you must demonstrate your proficiency in its use.
Employees are requested to complete the attached online survey by April 1 to enable the development of master schedule to efficiently manage your summer vacations.
Your content can now be shared, liked and subscribed to via the new free app, Fan Boosters.
You can now save costs on the location of your training class by having a customized class for your employees right in your own building.
You can now only receive store credit for returned merchandise.
