Primara Corporation has a standard cost system in which it applies overhead to products based on the standard direct labor-hours allowed for the actual output of the period. Data concerning the most recent year appear below: Total budgeted fixed overhead cost for the year $ 250,000 Actual fixed overhead cost for the year $ 254,000 Budgeted direct labor-hours (denominator level of activity) 25,000 Actual direct labor-hours 27,000 Standard direct labor-hours allowed for the actual output 26,000 Required: 1. Compute the fixed portion of the predetermined overhead rate for the year. (Round Fixed portion of the predetermined overhead rate to 2 decimal places.) 2. Compute the fixed overhead budget variance and volume variance. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance.). Input all amounts as positive values.)

Answers

Answer 1
Answer:

Answer:

1. The fixed portion of the predetermined overhead rate for the year is $10,000 per direct labor hour.

2. The fixed overhead budget variance is $4,000 unfavourable and the fixed overhead volume variance is $10,000 favourable.

Explanation:

In order to calculate the the fixed portion of the predetermined overhead rate for the year we would have to use the following formula:

predetermined overhead rate for the year=Total fixed overhead cost year

                                                                          Budgeted direct labor-hours

                                                                     =$ 250,000/25,000

                                                                      =$10,000

1. The fixed portion of the predetermined overhead rate for the year is $10,000 per direct labor hour.

In order to calculate the fixed overhead budget variance, we use the following formula:

2. fixed overhead budget variance=Actual fixed overhead cost for the year- budgeted fixed overhead cost for the year

                                                     =$ 254,000-$ 250,000

                                                     =$4,000 unfavourable

In order to calculate the fixed overhead volume variance, we use the following formula:

fixed overhead volume variance=budgeted fixed overhead cost for the year-fixed overhead appliead to work in process

                                                     =$ 250,000-(26,000×10)

                                                     =$10,000 favourable


Related Questions

Paula, a human resource executive, is setting up a mentoring program at her company. Which action will best help the program succeed
Ski West, Inc., operates a downhill ski area near Lake Tahoe, California. An all-day adult lift ticket can be purchased for $85. Adulit customers also can purchase a season pass that entitles the pass holder to ski any day during the season, which typically runs from December 1 through April 30. Ski West expects its season pass holders to use their passes equally throughout the season. The company's fiscal year ends on December 31. On November 6, 2018, Jake Lawson purchased a season pass for $450.1. What will be included in the Ski West 2018 Income statement and balance sheet related to the sale of the season pass to Jake Lawson? Complete this question by entering your answers in the tabs below. 2. When should Ski West recognize revenue from the sale of its season passes?3. Prepare the appropriate ournal enteries that Sky West would record on November 6 and December 31.
Back Bay Company is a price−taker and uses target pricing. Refer to the following​ information:Production volume602,000units per yearMarket price$34per unitDesired operating income17​%of total assetsTotal assets$13,800,000What is the target full product cost per​ unit? (Round your answer to nearest​ cent.) Assume all units produced are sold.
Melinda invests $200,000 in a City of Heflin bond that pays 6 percent interest. Alternatively, Melinda could have invested the $200,000 in a bond recently issued by Surething Inc., that pays 8 percent interest and has risk and other nontax characteristics similar to the City of Heflin bond. Assume Melinda’s marginal tax rate is 25 percent. (Leave no cells blank - be sure to enter "0" wherever required.)Required:What is her after-tax rate of return for the City of Heflin bond?How much explicit tax does Melinda pay on the City of Heflin bond?How much implicit tax does she pay on the City of Heflin bond?How much explicit tax would she have paid on the Surething Inc. bond?What is her after-tax rate of return on the Surething Inc. bond?
Next year, Baldwin plans to include an additional performance bonus of 0.5% in its compensation plan. This incentive will be provided in addition to the annual raise, if productivity goals are reached. Assuming the goals are reached, how much will Baldwin pay its employees per hour? $28.15 $29.70 $31.04 $28.29 Wages are 28.15 annual raise is 5%

Carter Industries has two divisions: the West Division and the East Division. Information relating to the divisions for the year just ended is as follows: West East Units produced and sold 31,000 41,000 Selling price per unit $ 6 $ 13 Variable costs per unit 2 3 Direct fixed cost 49,000 111,000 Common fixed cost 41,000 41,000 Common fixed expenses have been allocated equally to each of the two divisions. Carter's segment margin for the West Division is:

Answers

Answer:

Total= $34,000

Explanation:

Giving the following information:

West Units produced and sold 31,000 units

Selling price per unit $ 6

Variable costs per unit 2

Direct fixed cost 49,000

Common fixed cost 41,000

Segment margin:

Sales= 186,000

Variable costs= 62,000

Direct fixed costs= 49000

Common fixed costs= 41000

Total= $34,000

How can strategic leaders be successful in an industry like the airlines industry

Answers

Answer:

Strategic leaders can help any airline related issue to be solved

Explanation:

Strategic leaders are needed everywhere. An airline company would indeed benefit from a strategic leader and or manager

Following are interest rates (annual percentage rates) for a 30-year-fixed-rate mortgage from a sample of lenders in a certain city. It is reasonable to assume that the population is approximately normal. 4.327, 4.461, 4.547, 4.662 , 4.365, 4.526 , 4.842 Find the upper bound of the 99% confidence interval for the mean rate.

Answers

Hey There!:

Sample Mean = 4.4823

SD = 0.1859

Sample Size (n) = 7

Standard Error (SE) = SD/root(n) = 0.0703

alpha (a) = 1-0.99 = 0.01

t(a/2, n-1 ) =  3.7074

Margin of Error (ME) =  t(a/2,n-1)x SE = 0.2606

99% confidence interval is given by:

Sample Mean +/- (Margin of Error)

4.4823 +/- 0.2606 = (4.222 , 4.743)

Hope this helps!

Calculate the EOQ size for the following case. What is the EOQ size and the number of orders placed per year? For your answer, round up the figures up to 0 decimal points. (size/number) The annual demand for the item is 2580 units. It costs $500 to place an order and costs $20 per item to carry it a year without passing it to the customer.

Answers

Answer:

EOQ = 359 units

Number of order placed =  7.2 times

Explanation:

The Economic Order Quantity (EOG) is the order size that minimizes the balance of ordering cost and holding cost. At the EOQ, the carrying cost is equal to the ordering cost.

It is computed using he formulae below

EOQ = √ (2× Co× D)/Ch

C0- 500, Ch- 20, D- 2,580

EOQ=  √ (2× 500× 2580)/20

        =359.16

EOQ = 359 units

Number of order place d per year = Annual demand / order size

Number of order placed = 2,580/ 359

                                        = 7.2 times

The following information was available for Paul Company at December 31, 2020: beginning inventory $90,000; ending inventory $70,000; cost of goods sold $968,000; and sales $1,360,000. Paul’s inventory turnover in 2020 wasa21.5 days.b.26.4 days.c.30.2 days.d.33.8 days.

Answers

Answer:

Option (c) is correct.

Explanation:

Given that,

Beginning inventory = $90,000;

Ending inventory = $70,000;

Cost of goods sold = $968,000

Sales = $1,360,000

Average inventor:

= (Beginning inventory + Ending inventory) ÷ 2

= ($90,000 + $70,000) ÷ 2

= $160,000 ÷ 2

= $80,000

Inventory turnover is the ratio of cost of goods sold and average inventory.

Paul’s inventory turnover in 2020:

= Cost of goods sold ÷ Average Inventory

= $968,000 ÷ $80,000

= 12.1 times

Days in inventory:

= 365 days ÷ Inventory turnover ratio

= 365 days ÷ 12.1

= 30.16 or 30.2 days

Financial institutions in the U.S. economySuppose Nick would like to invest $10,000 of his savings.
One way of investing is to purchase stock or bonds from a private company.
Suppose TouchTech, a hand-held computing firm, is selling stocks to raise money for a new lab—a practice known as---------(debt/equity)------ finance. Buying a share of TouchTech stock would give Nick-----(a claim to partial ownership in/an IOU, a promise to pay, from)------- the firm. In the event that TouchTech runs into financial difficulty, --------(nick and the other stockholders/ the bondholders)------will be paid first.
Suppose Nick decides to buy 100 shares of TouchTech stock.
Which of the following statements are correct? Check all that apply.

----Expectations of a recession that will reduce economy-wide corporate profits will likely cause the value of Nick's shares to decline.
----The Dow Jones Industrial Average is an example of a stock exchange where he can purchase TouchTech stock.
----An increase in the perceived profitability of TouchTech will likely cause the value of Nick's shares to rise.

Alternatively, Nick could invest by purchasing bonds issued by the government of Japan.

Assuming that everything else is equal, a bond issued by a government that is engaged in a civil war most likely pays a ----(higher/lower)---- interest rate than a bond issued by the government of Japan.

Answers

Answer:

(1) A practice known as "equity" finance

(2) Busing a share of TouchTech stock would give Nick "a claim to partial ownership"

(3) "the bondholders" will be paid first"

(4) Of the three statements provided, statement # 1 and statement # 3 are correct

(5) A government that is engaged in civil war mist likely pays a "higher" interest rate

Explanation:

Lets look at the answer to each question individually below:

(1) Touch Tech is selling stocks to raise money. The process involves issuing common shares through investment banks in a primary market to raise capital. The firm is essentially selling pieces of itself to investors, or "shareholders" which is known as equity finance

(2) The firm sells a part of itself to the investors who buy stocks and shares in the company. This means that essentially the company is selling ownership up to a certain amount. This gives the shareholders rights to residual income of the company. So each shareholders is a part owner and their individual ownership depends on the percentage of shares that they hold relative to the total shares outstanding.

(3) Shareholders by definition have a claim on the residual income/cashflows of the company. This is income that has been derived after paying for operating activities, other expenses, interest payments, and tax payments. Bondholders are debt holders of a company and in terms of seniority of claim, the debt holders are paid off first. The shareholders come at the very bottom of the hierarchy in terms of getting paid compared to debt holders, the government, and preference shareholders.

(4) Expectation of a recession would mean a company finds it hard to achieve sales and therefore impacts the profitability. If the profitability is impacted negatively, shareholders would get a lower rate of return on their investment which would push down the demand for share, and this is why the price of the shares would likely decline. Similarly, if investors believe the Touch Tech will be able to earn good sales figures and good profitability, the rate of return on investment would be expected to be higher. Therefore, in this case, the increased demand for shared would drive up the price of the shares as well. Therefore both these statements are true,

On the other hand, the Dow Jones Industrial Average is NOT a stock exchange. An example of a stock exchange is the NYSE (New York Stock Exchange) where investors can buy and sale shares. This is the exchange where Nick can buy the shares. The DJIA is simply an index that indicates how the prices of a select number of stocks from across the board are moving. The level at which the DJIA is at gives investors and idea as to how the overall market is performing rather than looking at the share price and volume trades of each individual stock.

(5) A war torn government issuing bonds would be perceived by investors as having difficulties in pay back its debts. Tax collections and economic performance of the country would be deeply impacted by the civil war. This would make the risk of not getting paid back a lot higher for a bondholder than a government that is stable and plenty of cash reserves. To compensate for this added risk, the government of a war torn state would have to offer investors a higher rate of return in exchange for their investment.

Other Questions