Business, 30.05.2020 05:58, staffordkimberly
Capacity management, denominator-level capacity concepts. Match each of the following numbered descriptions with one or more of the denominator-level capacity concepts by putting the appropriate letter(s) by each item:a) Theoretical capacity b) Practical capacity c) Normal capacity utilization d) Master-budget capacity utilization 1. Measures the denominator level in terms of what a plant can supply. 2. Is based on producing at full efficiency all the time.3. Represents the expected level of capacity utilization for the next budget period. 4. Measures the denominator level in terms of demand for the output of the plant. 5. Takes into account seasonal, cyclical, and trend factors. 6. Should be used for performance evaluation in the current year. 7. Represents an ideal benchmark. 8. Highlights the cost of capacity acquired but not used. 9. Should be used for long-term pricing purposes. 10. Hides the cost of capacity acquired but not used. 11. If used as the denominator-level concept, would avoid the restatement of unit costs when expected demand levels change?
Answers: 1
Business, 21.06.2019 21:00, FombafTejanjr3923
The plastic flowerpots company has two manufacturing departments, molding and packaging. at the beginning of the month, the molding department has 2,100 units in inventory, 70% complete as to materials. during the month, the molding department started 18,500 units. at the end of the month, the molding department had 3,150 units in ending inventory, 80% complete as to materials. units completed in the molding department are transferred into the packaging department. cost information for the molding department for the month follows: beginning work in process inventory (direct materials) $ 1,300 direct materials added during the month 28,900 using the weighted-average method, compute the molding department's (a) equivalent units of production for materials and (b) cost per equivalent unit of production for materials for the month. (round "cost per equivalent unit of production" to 2 decimal places.)
Answers: 1
Business, 22.06.2019 13:40, LilFabeOMM5889
The cook corporation has two divisions--east and west. the divisions have the following revenues and expenses: east west sales $ 603,000 $ 506,000 variable costs 231,000 300,000 traceable fixed costs 151,500 192,000 allocated common corporate costs 128,600 156,000 net operating income (loss) $ 91,900 $ (142,000 ) the management of cook is considering the elimination of the west division. if the west division were eliminated, its traceable fixed costs could be avoided. total common corporate costs would be unaffected by this decision. given these data, the elimination of the west division would result in an overall company net operating income (loss)
Answers: 1
Business, 22.06.2019 13:50, xcoder1732
Suppose portugal has 700 workers and 26,000 units of capital, and france has 18,000 workers and 700 units of capital. technology is identical in both countries. assume that wine is the capital-intensive good and cloth is the labor-intensive good. which of the following statements is correct if the nations start trading with each other? a) wages will increase in portugal. b) rental rates in france will increase. c) wages in france will decrease. d) rental rates in portugal will increase.
Answers: 2
Capacity management, denominator-level capacity concepts. Match each of the following numbered descr...
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