Haver Company currently produces component RX5 for its sole product. The current cost per unit to manufacture the required 50,000 units of RX5 follows. Direct materials $ 5.00 Direct labor 9.00 Overhead 10.00 Total costs per unit 24.00 Direct materials and direct labor are 100% variable. Overhead is 70% fixed. An outside supplier has offered to supply the 50,000 units of RX5 for $19.00 per unit. Required: 1. Calculate the incremental costs of making and buying component RX5.

Answers

Answer 1
Answer:

Answer:

The incremental costs of making and buying component RX5 is $100,000

Explanation:

For computing the increment cost of making and buying component RX5, first we have to compute the cost of making and buying component RX5 separately.

Cost of making includes:

Direct Material = 50,000 × $5 = $250,000

Direct Labor = 50,000 × 9 = $450,000

Variable Overhead cost = 50,000 × 10 × 30% = $150,000

So, total cost of making = Direct material cost + direct labor cost + variable overhead cost

= $250,000 + $450,000 + $150,000

= $850,000

Now, the cost of buying component is equals to

=  units × RX5 per unit

= 50,000 × $19

= $950,000

So, the incremental costs of making and buying component RX5 is equals to

= cost of making - cost of buying component

= $950,000 - $850,000

= $100,000

Hence,  the incremental costs of making and buying component RX5 is $100,000

Answer 2
Answer:

Final answer:

The incremental cost of making component RX5 is $5.00 per unit.

Explanation:

To calculate the incremental costs of making and buying component RX5, we need to compare the cost of making the component in-house versus buying it from an outside supplier. The incremental cost of making the component is the difference between the current cost per unit to manufacture and the cost offered by the supplier. Here's how to calculate it:

  1. Incremental cost of making = Total costs per unit - Cost offered by the supplier
  2. Incremental cost of making = $24.00 - $19.00
  3. Incremental cost of making = $5.00 per unit

The incremental cost of making component RX5 is $5.00 per unit.

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Hadrana corporation reports that at an activity level of 5,500 units, its total variable cost is $275,330 and its total fixed cost is $86,240. what would be the average fixed cost per unit at an activity level of 5,600 units? assume that this level of activity is within the relevant range.

Answers

Calculation of average fixed cost per unit at an activity level of 5,600 units:

The average fixed cost per unit can be calculated using the following formula:

Average Fixed cost Per unit = Total Fixed Cost / Number of Units

Total Fixed Cost at the level of 5,600 units is given $86,240

Hence, Average Fixed cost Per unit = 86240/5600 = $15.40


So, the average fixed cost per unit at an activity level of 5,600 units is $15.40








Coburn (beginning capital, $55,000) and Webb (beginning capital $95,000) are partners. During 2017, the partnership earned net income of $71,000, and Coburn made drawings of $17,000 while Webb made drawings of $25,000. Assume the partnership income-sharing agreement calls for income to be divided 30% to Coburn and 70% to Webb. Prepare the journal entry to record the allocation of net income.

Answers

Answer:

Given that,

Beginning capital of Coburn = $55,000

Beginning capital of Webb = $95,000

Partnership earned net income = $71,000

Coburn made drawings = $17,000

Webb made drawings = $25,000

Income-sharing ratio = 30:70

Coburn's share in profits = Net income earned × 30%

                                          = $71,000 × 0.3

                                          = $21,300

Webb's share in profits = Net income earned × 30%

                                       = $71,000 × 0.7

                                       = $49,700

Therefore, the journal entry is as follows:

Profit and loss A/c  Dr. $71,000

          To Coburn's capital A/c      $21,300

           To Webb's capital A/c        $49,700

(To record the allocation of net income)

Gibson Valves produces cast bronze valves on an assembly line, currently producing 1600 valves each 8-hour shift. If the productivity is increased by 10%, it would then be A) 180 valves/hr

B) 200 valves/hr

C) 220 valves/hr

D) 880 valves/hr

E) 1760 valves/hr

Answers

Answer:

C) 220 valves/hr

Explanation:

Gibson Valves currently producing 1600 valves each 8-hour shift, then its current productivity is 200 valves per hour.

If the productivity is increased by 10%, it would then be 220 valves per hour =

200 *(1+10%)

Final answer:

The productivity after a 10% increase would be 1760 valves/hr.

Explanation:

To calculate the productivity after a 10% increase, we need to find 10% of the current productivity and add it to the current productivity. First, we need to calculate 10% of 1600 valves, which is 160 valves. Then we add this to the current productivity of 1600 valves to get the new productivity, which is 1760 valves.

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For an all-equity firm: (a) as earnings before interest and taxes (EBIT) increase, the earnings per share (EPS) increases by the same percentage. (b) as EBIT increases, the EPS increases by a larger percentage. (c) as EBIT increases, the EPS decreases at the same rate. (d) as EBIT increases, the EPS decreases by a larger percentage. (e) as EBIT increases, the EPS might either increase or decrease

Answers

Answer:

(a) as earnings before interest and taxes (EBIT) increase, the earnings per share (EPS) increases by the same percentage.

Explanation:

Since the firm has no debt and no preferred stocks, EBIT is just EBT (earnings before taxes). So any change in EBIT (or EBT) will change earnings per share in the same proportion.

For example:

EBIT = $200

outstanding shares = 100

taxes = 25%

EPS = ($200 x 75%) / 100 = $1.50 per share

if EBIT increases by 50%  to $300

EPS = ($300 x 75%) / 100 = $2.25 per share

EBIT increased by 50% and EPS also increased by 50%

Barkley’s Resort had 2,000 shares of $20 par value common stock outstanding. On June 1, Barkley’s purchased 200 shares of treasury stock at $21 per share and later reissued them for $22 per share. Which amount of profit from the reissuance will be reported?

Answers

Answer:

NONE

Explanation:

The treasury stock sales increase additional paid-in capital treasury stock. It do not generate net income the stokc are part of equity transactions. They cannot generate a gain, the differnece in value betwene cost and reissuance of the shares will be adjusted against additional paid-in capital Treasu Stock as state before.

Dollar General uses a cost leadership strategy. The Dollar General slogan is "Save time. Save money. Every day!®" Dollar General will be more effective if it has a mechanistic structure. Which of the following reasons explain this? Check all that apply.-Narrow spans of management ensure that employees operate efficiently.
-Centralized decision making allows the organization to place tighter controls on the way work is done and, in the process, achieve economies of scale

Answers

Answer:

Narrow spans of management ensure that employees operate efficiently.

Centralized decision making allows the organization to place tighter controls on the way work is done and, in the process, achieve economies of scale.

Explanation: When the spans of management is narrow, proper supervising and controlling and coordination of work is done to achieve effective and efficient work done by the Employees.

A centralised decision making process helps the Organisation to have a tight control on its spendings and in the way work is done, this will help the Organisation to cut cost and take strategic decisions for organisational growth and development.

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