For many years, Zapro Company manufactured a single product called a mono-relay. Then three years ago. the company automated a portion of its plant and at the same time introduced a second product called at bi-relay that has become increasingly popular. The bi-relay is a more complex product, requiring one hour of direct labor time per unit to manufacture and extensive machining in the automated portion of the plant. The mono-relay requires only 0.75 hours of direct labor time per unit and only a small amount of machining. Manufacturing overhead costs are currently assigned to products on the basis of direct labor-hours. Despite the growing popularity of the company's new bi relay, profits have been declining steadily. Management is beginning to believe that there may be a problem with the company's costing system. Material and labor costs per unit are as follows:
Management estimates that the company will incur 1,000,000 in manufacturing overhead costs during the current year and 40,000 units of the mono-relay and 10,000 units of the bi-relay will be produced and sold.
(a) Compute the predetermined manufacturing overhead rate assuming that the company continues to apply manufacturing overhead cost on the basis of direct labor-hours. Using this rate and other data from the problem, determine the unit product cost of each product.

Answers

Answer 1

Manufacturing indirect cost per direct labor hours = Estimated manufacturing indirect costs / Estimated direct labor hours

Manufacturing indirect cost per direct labor hours = $1,000,000 / [(30,000*0.50)+(10,000*1Manufacturing indirect cost per direct labor hours = $1,000,000 / (15,000+10,000)

Manufacturing indirect cost per direct labor hours = $1,000,000 / 25,000 = $40 per direct labor hour

a.

Manufacturing indirect costs allocated to Mono-Relay = 15,000 * $40 = $600,000

Manufacturing indirect costs allocated to Bi-Relay = 10,000 * $40 = $400,000

b.

                               Mono-Relay                         Bi-Relay

Sales                          $1,650,000                         $1,000,000

                                       (30,000*$55)                         (10,000*$100)

Less: Costs:    

Direct materials  1,050,000 (30,000*$35)  480,000 (10,000*$48)

Direct labor          180,000 (30,000*$6)           120,000 (10,000*$12)

Manufacturing

     indirect costs                  600,000                                 400,000

Total costs                       1,830,000                                  1,000,000

Profit (loss)                        ($180,000)                                  $0

The unit cost of a product is calculated by including the overall variable price related to the production of the products in addition to a set fee. it's far the sort of price which isn't dependent on the commercial enterprise pastime.

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Related Questions

a firm produces 400 units of output at a total cost of $1,200. if fixed costs are $200, question 35 options: average fixed cost is $2. average variable cost is $2.50. average total cost is $4. average total cost is $5.

Answers

Average variable cost is $2.50, if fixed costs are $200, As a firm produces 400 units of output at a total cost of $1,200. Hence, option C is correct.

What is the variable cost?

A production expense known as a variable cost can go up or down in response to shifts in a company's manufacturing activities. For instance, the raw materials required to make a product's components are regarded as variable costs because they frequently change depending on the volume of units produced.

An expense that fluctuates in relation to production output or sales is referred to as a variable cost.

Thus, option C is correct.

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Why do we need to carefully plan the operations of the business?​

Answers

Answer:

hi nhi pata bhai soery. long

What are three ways to discover how to involved in your chosen career field

Answers

Answer:

Research industry information. ...

Find out about professional associations. ...

Research career options using LinkedIn.

________________ is defined as any intentional method of distributing a desired good when there are far too many qualified claimants for a good, or the good is much too costly for all to have it.

Answers

Rationing is defined as any intentional method of distributing a desired good when there are far too many qualified claimants for a good, or the good is much too costly for all to have it.

Rationing involves allocating scarce resources or goods in a fair and equitable manner when demand exceeds supply. It is typically implemented during times of scarcity, such as during emergencies, wars, or other situations where resources are limited. Rationing systems can be based on various criteria, such as need, priority groups, random selection, or market-based mechanisms. So,  Rationing is defined as any intentional method of distributing a desired good when there are far too many qualified claimants for a good, or the good is much too costly for all to have it.

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A HSS tool is used to turn a steel workpart that is 300 mm long and 80 mm in diameter. The parameters in the Taylor equation are: n=0.13 and C= 75 (m/min) for a feed of 0.4 mm/rev. The operator and machine tool rate = $30.00/hr, and the tooling cost per cutting edge = $4.00. It takes 2.0 min to load and unload the workpart and 3.50 min to change tools. Determine: a. Tutting speed for maximum production rate, b. Tool life in min of cutting, and c. Cycle time and cost per unit of product.

Answers

a. The cutting speed for maximum production rate is 1442.31 mm/min. b. The Cutting time is (pi x 80 x Tool life) / (1442.31). c. The Cost per unit is $102.50/unit

a. To determine the cutting speed for maximum production rate, we need to use the Taylor equation:

V = C / (fn)

where V is the cutting speed, C is a constant, f is the feed per revolution, and n is a constant. Plugging in the values given, we get:

V = 75 / (0.4 x 0.13) = 1442.31 mm/min

Therefore, the cutting speed for maximum production rate is 1442.31 mm/min.

b. To determine the tool life in minutes, we can use the following formula:

Tool life = (cutting speed x cutting time) / (pi x diameter)

where cutting time is the time the tool is actually cutting. Rearranging this formula, we get:

Cutting time = (pi x diameter x Tool life) / (cutting speed)

Plugging in the values given, we get:

Cutting time = (pi x 80 x Tool life) / (1442.31)

c. To determine the cycle time, we need to consider the time it takes to load and unload the workpart, change the tool, and actually cut the workpart.

Cycle time = cutting time + tool change time + load/unload time

Since we don't have information about the cutting time or tool life, we cannot calculate the cycle time. However, we can calculate the cost per unit of product, assuming a production rate of 1 part per cycle:

Cost per unit = (cycle time x operator and machine rate + tooling cost per cutting edge) / units produced per cycle

Again, we don't have enough information to calculate the cycle time, but assuming a production rate of 1 part per cycle, the cost per unit would be:

Cost per unit = ((2 + 3.5) x $30.00/hr + $4.00) / 1 = $102.50/unit

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How does a subscription business model function?
A. By asking the government to tax the customers
B. By relying on a series of one-time sales
C. By relying on contracts that bring in a predictable source of
revenue
D. By asking customers to pay costs to the government

Answers

Answer:

B.

Explanation:

How does a subscription business model function?A. By asking the government to tax the customersB. By

the wto may support trade barriers when it discovers that

Answers

Tje wto may support trade barriers when it discovers that a country is violating international trade rules or engaging in unfair trade practices that harm other countries' economies.

Taxes are often ovved on?
initial investments,
the current value of investments.
the real value of investments,
investment returns.

Answers

Answer:

Investment returns

Explanation:

Tax is a compulsory levy imposed by the government on an individual, firms etc for the provision of infrastructure.

Generally speaking, taxes are paid as soon as money is earned. While some taxes are due for payment when investments are sold at a profit, others like dividend , mutual funds are due when distribution is paid on the investment.

The ratio of gain or losses on an investment is referred to as investment returns. The returns could be higher which means profit hence must be taxed. It could also be the other way round,i.e lower returns . In such situation, loss is incurred on the investment and it is not taxed same way as having profit on the investment.

D. investment returns.

Most economists would agree that the best interests of international business are found in a nation with a ? a. laissez-faire policy. b. command economy. c. free trade policy. d. planned economy. e. mercantilist view.

Answers

Most economists would agree that the best interests of international business are found in a nation with a free trade policy.

Free trade policies involve the removal of barriers to international trade, such as tariffs and quotas, which allows businesses to access larger markets, increase competition, and reduce costs. This can lead to greater economic growth and job creation, as well as higher levels of consumer welfare.

While a laissez-faire policy, which emphasizes minimal government intervention in the economy, can be beneficial for businesses in terms of reducing regulatory burdens and taxes, it does not necessarily promote free trade. A command economy, on the other hand, involves government control over the allocation of resources and production decisions, which can limit the ability of businesses to operate efficiently and innovate.

A planned economy, which involves centralized government planning of economic activity, can similarly limit the ability of businesses to operate in a flexible and dynamic manner, while a mercantilist view, which emphasizes trade surpluses and protectionism, can restrict access to markets and limit competition.

Overall, a free trade policy is generally considered to be the most beneficial for international business, as it allows for greater market access and competition, leading to higher levels of economic growth and prosperity.

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a) From a one-way street, you USUALLY make a left turn from: the left curb lane. b) any lane if it is safe to do so. c) the two lanes closest to the left curb.​

Answers

Answer:

c

Explanation:

Juice and Co sells smoothies and mixed fruits drinks in a competitive market. Due to early severe freeze, the prices of many fruits have spiked and the supply of Juice and Co has been reduced. This a. can also be interpreted as a shift of Juice and Co's marginal cost curve. b. Will also reduce the demand for Juice and Co's smoothies. c. Will shift the fixed cost curve upward for Juice and Co. d. will reduce the price of Juice And Co's products.

Answers

The early severe freeze, leading to increased fruit prices and reduced supply for Juice and Co, will likely reduce the price of Juice and Co's products. Option D.

When the prices of fruits spike and the supply decreases due to the freeze, Juice and Co's production costs are likely to increase. This increase in production costs would typically result in a higher marginal cost for producing smoothies and mixed fruit drinks.

However, the impact on the marginal cost curve depends on the elasticity of the cost components. If the price increase of fruits is relatively small compared to other cost components, the shift in the marginal cost curve may be minimal.

The reduction in supply and increased production costs can put upward pressure on the price of Juice and Co's products. However, in a competitive market, Juice and Co may face limitations on how much they can increase prices without negatively affecting demand.

As a result, Juice and Co may decide to absorb some of the increased costs themselves and reduce their profit margins, leading to a lower price for their products.

It is important to note that the freeze's impact on Juice and Co's prices may also depend on the elasticity of demand. If consumers are highly sensitive to price increases, the company may choose to lower prices to maintain demand and market share.

In summary The early severe freeze causing increased fruit prices and reduced supply for Juice and Co will likely lead to a reduction in the price of their products due to cost pressures and market competition. So option D is correct.

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one of the major trends in franchising is the ________ of american franchise systems.

Answers

One of the major trends in franchising is the "globalization" of American franchise systems.

This trend refers to the expansion of American franchises into international markets, allowing them to increase their customer base and generate more revenue.

Globalization has allowed these franchises to become more diverse and adapt to different cultures while still maintaining their brand identity.



In summary, a significant trend in franchising is the globalization of American franchise systems, which involves their growth and expansion into various international markets.

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In which of the eight-step strategic decision-making process would managers determine the strategic factors that pose opportunities and threats?

Answers

The best way for managers to identify the strategic elements that present opportunities and dangers is to scan and assess the external environment.

Environmental scanning is a procedure that methodically examines and analyzes pertinent data to find external opportunities and risks that may have an impact on decisions in the future. It should be utilized as a step in the strategic planning process and is closely tied to a SWOT analysis.

To make the environmental scan a viable tool, each organization must determine which external influences have the greatest impact. An organization should adopt plans to address impacts as necessary after gathering knowledge about the outside environment.

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How do you give brainliest?

I cant figure it out.

Answers

when two or more people answer your question it will give the option

Answer:

for example, click the crown next to my question :)

Explanation:

Which of the following claims involves positive analysis?
A. Those with high incomes do not pay a fair share of their income in taxes.
B. Firms should pay workers based on their productivity.
C. Higher prices will cause the purchasing power of income to fall.
D. Wages should be higher so that those who work have a living wage

Answers

"Firms should pay workers based on their productivity. "What is positive analysis? Positive analysis refers to the analysis of facts, not normative values.

The distinction between positive and normative analysis is used to distinguish what an economist believes (which may include subjective and value-based judgments) from what an economist can demonstrate. It is important to differentiate between positive and normative analysis in economics. Positive statements are statements of truth or falsehood that may be evaluated empirically or mathematically. This sort of analysis is based on provable data and does not require subjective value judgments. Positive analysis does not rely on normative judgments or opinions.

Normative analysis, on the other hand, is dependent on value judgments, since it requires deciding what "should" or "should not" be done. Therefore, the correct option is B. Firms should pay workers based on their productivity. It is important to emphasize that a positive analysis is neither right nor wrong, and it is not inherently better than normative analysis. Both forms of analysis are critical to comprehending how economies function.

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Do you believe that employees communication helps on a business?​

Answers

Answer:

Yea I do cus the more people understand each other the more things go by smoothly, you know there's a saying, ✨communication✨ is the answer

For pdp medication home delivery, the ____ plan will continue to offer a discount for 90-day tier 2, tier 3 and tier 6 prescriptions.

Answers

For pdp medication home delivery, the Medicare part D plan will continue to offer a discount for 90-day tier 2, tier 3 and tier 6 prescriptions.

What is Medicare?

Medicare can be defined as a  medical insurance coverage that help to cover the medical costs  of those people under the plan.

Therefore, For prescription drug plan medication home delivery, the Medicare part D plan will  continue to offer a 90-day tier 2, tier 3 and tier 6 prescriptions discount.

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In the previous question, you determined the the total of Amy's sales over the analysis period. What was her totalprofit?

Answers

Simply put, profit is total revenue less total expenses. It reveals how much your company made after expenses. Profit is a crystal-clear indicator of how your business is operating and performing in the market because the main objective of any business is to make money.

Your remaining cash balance (also known as your net profit) is the sum of all your business expenses. Alternatively put, it's the portion of your overall revenue that you (and your company) get to keep. For instance, the gross profit would be $6,000 if a business had $10,000 in revenue and $4,000 in COGS. Your income statement includes this amount.

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with this type of externality, in the absence of government intervention, the market equilibrium quantity produced will be than the socially optimal quantity.

Answers

The type of externality where market equilibrium quantity produced will be more than socially optimal quantity in absence of governemtn intervention is Negative externality.

Let understand that whenever a production of good or service negatively affect the unrelated third party who is not directly involved in a market transaction, it is said that negative externality exists in the scenario.

A very good example of commonly cited Negative Externalities are air pollution and noise pollution which was caused during production an affects unrelated third party.

If there is presence of government intervention in the production, then, the production of goods or service will be halted.

Therefore, in conclusion, this type of externality is called the Negative Externality.

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Which of the following is the best way to make sure you have good customer retention?
A. Give coupons to new customers
B. Provide good customer service
C. Offer Internet sales
D. Use sales quotas

Answers

Answer:

B. Provide good customer service

Explanation:

Customer service refers to taking care of customers' needs by providing timely, professional, and useful assistance to the customer at all times. It involves addressing customer concerns by providing meaningful support when required.

Customer service entails a one-on-one interaction with a client.  The customer service agent must portray a genuine willingness to support the customer. They need to demonstrate passion for work and customers throughout the interaction. Good customer service create loyal customers.

Question No. 5 (a) Describe the Product Life Cycle theory in detail. (b) What is the Factor Mobility Theory? Why do factors move? What is the relationship between factor mobility and trade? Question No. 6

Answers

The Product Life Cycle Theory, which pertains to the various phases a product undergoes, ranging from its introduction into the market up until its eventual elimination, is a marketing theory.

What are the stages?

There are four distinct phases, namely commencement, expansion, maturation, and deterioration.

The theory of factor mobility elucidates why countries specialize in the production of specific goods and services, in the domain of international trade.

According to the theory, nations will focus on producing commodities and services that require ample factors of production available within their country.

The Factor Mobility Theory has a potential to boost international trade between nations, thereby establishing a connection between the two doctrines.

Assume that a nation with an abundance of resources permits international trade, in that case, resources will pour into that country from abroad.

As a result of this, the country's production of goods that require a significant amount of capital will rise, leading to a boost in its export volume.



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Resource leveling or smoothing can have all the following results on a project EXCEPTSingle choice.
a. Lower peak resource demand.
b. Reduced resource need
c. A longer project duration

Answers

Resource leveling or smoothing can have all the following results on a project except a longer project duration. So option c is the correct option .

Resource leveling: What does that mean?

Resource leveling is a strategy in resource management that can assist teams in anticipating project timeframes and better accommodating resource restrictions. It aids in avoiding bad project management, which frequently results in last-minute delays, exhausted team members, and expense overruns.

What does "resource leveling" and "resource smoothing" mean?

Changing a project's start and finish dates to account for scarce resources is a practice known as resource leveling. While resource smoothing involves altering project operations to make sure that work is finished in accordance with current timelines.

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Find the standard deviation of a series of ACT scores listed below.
20, 24, 19, 32, 15

Answers

5.7619441163552

But you should round it to the nearest hundredth which would be 5.76

Choose a real or made up example of a company, and describe at least three fixed costs the company has. (1-3 sentences. 1.5 points)

Answers

Answer:

Dominos also has many fixed costs. Some examples include rent, ovens, and refrigerators.

Explanation:

The fixed cost remains the fixed it never be changed.

Fixed cost;It is the cost that should be the same whether the production level increased or not. If we take an example of dominos, so here the fixed cost could be in form of rent, ovens, refrigerators. It is the part of the organization expense.

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In order to implement contractionary policy, the government and central bank must _____ goverment spending _______ taxes, and _____ interst rates.​

Answers

Answer:

increase, decrease, decrease

Explanation:

Which of the following best describes ethics?

Answers

Correct/Complete Question:

Which of the following best describes ethics?

A. An academic discipline which originated in the early 1900s.

B. A descriptive approach that provides an account of how and why people do act the way they do.

C. The study of how human beings should properly live their lives.

D. A normative approach such as psychology and sociology.

Answer:

C

Explanation:

Ethics can be defined as a branch of knowledge that is concerned with morals or moral principles. These moral principles are the principles by which people should live their lives. Moral principles tells us right from wrong.

Ethics is a sub-course under philosophy as it involves the provision, systematizing as well as defense of the concept of what should be right or what should be wrong.

Ethics can also be called moral philosophy. It can be divided into metaethics, normal ethics and applied ethics.

Cheers.

Which of the following is a service?
A restaurant meal
B taxi cab ride
C dry-cleaning fluid
D concert t-shirt

Answers

Answer:

B: Taxi cab ride

Explanation:

Because the rest you do youself and the taxi ride someone or you are doing it for someone else

The balance on a credit card, that charges a 20%
APR interest rate, over a 1 month period is given in
the following table:
Days 1-5: $200 (initial balance)
Days 6-20: $350 ($150 purchase)
Days 21-30: $150 ($200 payment)
What is the finance charge, on the average daily
balance, for this card over this 1 month period?
finance charge = $ [?]
Round to the nearest hundredth.
Enter

Answers

The balance on a credit card, that charges a 20% APR interest rate, the Finance charge is given as

$4.3055

This is further explained below.

What is the APR interest rate?

Generally, The interest rate that is applied to a loan, mortgage loan, credit card, etc. is referred to as an annual percentage rate of charge, which sometimes corresponds to a nominal APR and sometimes corresponds to an effective APR.

The annual percentage rate of charge is the interest rate for the entire year, as opposed to just a monthly fee or rate. It is a fee for financing that is presented in the form of an annual rate.

Interest rate APR = 12%

Average balance = ((200*5)+(350*15)+(150*10))/30

Average balance = $258.33

Average balance*APR/12

Finance charge =\(\frac{258.33*20 \%}{12 }\)

Finance charge = $4.3055

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how did the industrial revolution affect economic relationships among nations?

Answers

The Industrial Revolution had a profound effect on the economic relations between nations. Some of the ways this relationship affects include:

Expansion of trade: The growth of manufacturing and the emergence of new industries led to an increase in international trade and the exchange of goods and services between countries.Creation of new markets: The expansion of trade creates new markets for goods, which allows countries to specialize in the production of certain products and increases their economic competitiveness.Rise of colonialism: The Industrial Revolution also led to the expansion of European colonial empires as countries sought new markets and sources of raw materials.Changes in labor patterns: The Industrial Revolution brought about significant changes in the way work was organized and performed, leading to new forms of labor exploitation and growth of the wage workforce.Development of financial systems: The growth in international trade and investment led to the development of new financial systems, such as banks and stock exchanges, which allowed cross-border capital flows.

Overall, the Industrial Revolution changed economic relations between countries, leading to increased globalization and the establishment of new economic systems and patterns of trade and investment.

The Industrial Revolution was a period of rapid economic and social change that occurred between the late 18th and early 19th centuries. It is characterized by a shift from manual labour-intensive production methods to machine-based manufacturing processes and the widespread use of new technologies and innovations.

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A study of the potential demand for a new hospitality and travel business is called______

Answers

Answer:

market analysis

Explanation:

A market analysis is the studies the dynamics of the study market such that of a potential rise in demands for a new hospitality and travel business. The market analysis is also a part of the global environmental analysis.  It identifies the possible strengths and weaknesses along with the opportunities and threats. It areas include market trends, growth probability, and key success factors.
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The height of the wall is 5 meters and the slanted section begins 1.2 meters up the wall at an angle of 14 degrees. college students typically recall more good grades than bad grades when they look back at their high school experiences. this memory phenomenon is known as: Changing state and federal laws demonstrates a change of long-standing societal ______. multiple choice question. The table shows the heights of 40 students in a class.a) Calculate an estimate for the mean height of the studentsb) Explain why your answer to part (a) is an estimate If you were to make a quadrilateral by rotating triangle RST 180 degrees about U, which type of quadrilateral would form Can anyone help me on this please A ladder that is 17 feet in length is resting on a branch of a tree and the base of the ladder is 8 feet from the tree on the level ground how high up is the branch on which the latter is resting Write F beside each sentence fragment and then correct it. 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