company manufactures pillows. the operating budget was based on production of ​pillows, with ​machine-hours allowed per pillow. budgeted variable overhead per hour was . actual production for was pillows using ​machine-hours. actual variable costs were per​ machine-hour. calculate the​ following: a. the budgeted variable overhead for b. the variable overhead spending variance c. the variable overhead efficiency variance

The result will be an increase in output and in the price of the product.

Lower revenues result from higher pricing and vice versa. As a result, the quantity needed to answer the question is appropriate because the recession will lead income to decline. As a result, the demand curve steepens, the supply yield rises, and the price rises.

Price and quantity are impacted by current changes in supply and demand. The exchange price rises but the quantity declines if the supply curve steepens, reducing the supply while maintaining a steady demand.

An industry that has perfect market structure, where all producers and consumers have complete and symmetric information and no transaction costs, is said to be perfectly competitive. It is distinguished by a large number of knowledgeable buyers and sellers. Theoretically, all markets must be in equilibrium for there to be long-run equilibrium.

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Projected spontaneous liabilities is $4,560.

What is spontaneous liabilities?
A company's obligations that naturally accrue as a result of its regular operations are known as spontaneous liabilities. An increase inside a company's cost of sales, which are the expenses related to production, is typically linked to a rise in spontaneous liabilities. Fixed costs don't fluctuate with sales volumes, like the cost of the a factory building, so they aren't regarded as unforeseen liabilities. Since they outcome from modifications in sales activity, spontaneous liabilities are referred to as "spontaneous." In other words, sales or production volumes, rather than the firm itself, directly control spontaneous liabilities.

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Rule 203 of the AICPA's Code of Professional Conduct pertains to option(b)i.e, Authorities designated to establish accounting standards.

The American Institute of Certified Public Accountants published the AICPA Code of Professional Conduct, which is a set of codified statements outlining a CPA's ethical and professional obligations. The AICPA Code gives CPAs a way to recognize, assess, and deal with threats to conformity with ethical standards using a "threats and safeguards" method.

However, a CPA is not permitted to use the theoretical foundation to get around any restriction or obligation in the AICPA Code. An accounting standard is a collection of procedures and guidelines used to standardize bookkeeping and other accounting operations over time and across different businesses. All aspects of an entity's financial picture, including its assets, liabilities, income, outlays, and shareholders' equity, are subject to accounting standards.

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$5 million is the maximum change in deposits in the banking system.

Demand deposit growth is limited by the equation ADD = AER/r, which also provides the maximum growth rate. Demand deposit growth (ADD), excess reserves (AER) in the banking system, and required reserve ratio (RRR) are all related terms.

We have to find the deposit maximum change in the banking system which results from withdrawal. The formula to find this is given below,

Change in deposits to be checkable = change in reserves in excess×[tex]\frac{1}{r}[/tex]

r is the reserve requirement or reserve ratio and is given by 20%,

20%=  [tex]\frac{20}{100}[/tex]

=0.2

Change in reserves in excess is the withdrawal amount given as $ 1 million.

Therefore, the change in deposits can be calculated as,

1 million×[tex]\frac{1}{0.2}[/tex]

=1×5

=5

Therefore, in the particular banking system, the maximum change in deposits can be $5 million.

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The business employs straight-line depreciation and has a net profit of $188,000 During the current year, it has not documented any adjustments pertaining to this equipment.

A company's net profit, also known as net earnings, net income, or colloquially "the bottom line," is determined by adding up all of its expenses and deducting them from its revenue. The depreciation result shows how much the business has made or lost over a given accounting period, which could be one month, one quarter, six months, or one year.

A company's net profit is its profit after operational costs and any other costs, such as depreciation, interest, and taxes, have been subtracted from total revenue. This definition applies to depreciation any entity that does business, including individuals, organizations, and companies.

Date                     General Journal                                     Debit                    Credit        

  Dec.31               Depreciation expenses                            1800

                              Equipment                                                                                             $1800          

                 (Being entry recorded for depreciation expense)

Explanation- Straight line Method-

= Cost of asset- Salvage value of asset/No. of useful life (years)

=($10000-$1000)/5 years

=$9000/5 years

= $1800

Year 2019 depreciation expense = $1800

STARK COMPANY    

INCOME STATEMENT    

FOR THE YEAR ENDED DECEMBER 31        

PARTICULARS   AMOUNT

   $

Service Revenue   35000    

Less-Expenses    

Supplies expense 260  

Interest expense 560  

Insurance expense 2100  

Utilities expense 1600  

Depreciation expense 3500  

Wages expense 7800  

Total  expenses   15820

Net profit  19180

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The expansion phase in the business cycle is a period when the level of business activity rises and GDP grows.

         The business cycle refers to the flow of business and the highs and lows that are experienced by a particular business sector. A business cycle has four stages- expansion, peak, contraction, and trough.

         The expansion stage is the first stage, where the business is slowly growing, developing, and expanding. This level gives a rise in business, and an increase in income, which leads to a rise in the GDP.

         Then comes a peak stage where the business is at its highest point. Then comes contraction, where the expansion ends, and the business comes down a little. This is a period when the income decreases. The trough is the next stage, where the contraction period decreases, and the business slowly goes on again to the expansion phase.

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For the Transitional Relationship Model (TRM) to be implemented successfully, the management should identify the following data: Clients are discharged 5 days earlier than previously, and the number of readmissions has decreased 6% during the past 2 months.

Unless a therapeutic relationship is established with a public care provider, the transitional relationship model (TRM) supports  clients discharge by offering peer support and hospital staff participation.

An indigenous technique was used to analyse qualitative data in order to learn about people's perceptions and experiences with TRM implementation as well as to assist pinpoint the major problems that were either facilitating or impeding it.

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If kelty company’s year-end financial statements reported the following (in millions): total assets $ 41,278 total liabilities 29,465 total shareholders’ equity 11,813 dividends . The amount that  kelty company report for retained earnings at december 31 is: d. $14,380 million.

Using this formula to find the retained earnings

Retained earnings at December 31= Beginning retained earnings + Net income - Dividends

Let plug in the formula

Retained earnings at December 31 =$11,425 + $3160 - $205

Retained earnings at December 31 = $14,380 million

Therefore the correct option is D.

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Using a method based on a non-linear predictive model, the decision tree support strategy generates a hidden-layer analysis of the input data.

A decision tree is a tool for modelling probable outcomes, resource costs, utility costs, and potential consequences. It has a tree-like structure. The presentation of algorithms with conditional control statements can be done using decision trees. They have branches that stand in for choices that might end in a good outcome.

Taking known outcomes and creating a model that can forecast values for novel occurrences is known as predictive modelling. To forecast upcoming events, it makes use of historical data.

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The California-based business, which he started with no financial help from anyone, is often called on to provide "creepy, crawly" moments in the movies. Jules Sylvester is an example of a: sole proprietorship.

This is the term that is sued to refer to a business owner that is known  to be the only only one that is in charge of the business. He is the full owner of the business and he is the one that has to take the profits and the loss of the business enterprise that he has established for the sake of making money in the economy.

In this case, we have seen the way that the business has been explained as well as the ownership of the business. It is said to be the property of Sylvester. He is the one that is in charge of making all of the decisions that would concern the business.

Hence we would conclude by saying that Sylvester is running a sole proprietorship.

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Jules Sylvester had always loved reptiles. When he was asked by a movie producer if he could locate some anaconda snakes for a movie, a business was born. Sylvester is the proud owner and operator of Reptile Rentals. The California-based business, which he started with no financial help from anyone, is often called on to provide "creepy, crawly" moments in the movies. Jules Sylvester is an example of a:

A.

Sole partnership

B.

Sole proprietorship

C.

S corporation

D.

Limited partnership

E.

General proprietorship

Terry pushes his managers to continually exceed their productivity goals  and Terry feels "there is not enough time for training." However, his employees are regularly rewarded for their success in meeting company goals, River City Flooring has an)  adhocracy  culture.

Adhocracy culture can be defined as the process in which companies tend to adapt to new changes occurring in  their organization so as to achieve a goals.

Most companies or organization tend to make use of adhocracy culture  to run their day to day operation or when  they want to accomplish a task or when they have a target to meet.

This scenario best illustrate what is called adhocracy culture based on the fact that the  owner of the company tend to always pushes his managers to exceed their productivity goals

Therefore the correct option is D.

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The complete question is:

Terry, the owner of River City Flooring, is driven by competition. His company sells and installs custom flooring, cabinets, and countertops. River City Flooring focuses on customers by delivering quality results on tight deadlines. Terry pushes his managers to continually exceed their productivity goals because that is what increases profits. Terry feels "there is not enough time for training." However, his employees are regularly rewarded for their success in meeting company goals, River City Flooring has an)  culture. Multiple Choice O hierarchy market clan O o adhocracy

David Windorski organized focus groups to elicit ideas from college students. He then made sample Post-it® Flag Highlighter models to distribute in exchange for a feedback survey after a month of use.

3M researcher David Windorski collaborated with a group of local university students to find new uses for Post-it® Flags in their studies. Windorski's lab ideas were reinforced by student suggestions. Students suggested that combining Post-it® Flags with colored felt-tip highlighters could be used as bookmarks on key pages in their textbooks that they highlighted.

Windorski and the team experimented with various prototypes, such as Post-it® Flags on top, sides, and so on. He knew the basic concept was sound, but the designs were not. Windorski then had a breakthrough idea: put small Post-it® Flags inside pens and highlighters that students use.

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A legal action will be taken against Ken or his guardians for unpaid tuition fees, being under 18 years (minors) of age Ken cannot be sued.

A minor is subject to civil litigation. You can sue the kid in their own right if they have been "emancipated." If the youngster is not freed, you can file a lawsuit on their behalf. A court may order a legal representative if they don't have one.

In most cases emancipation is not considered and minor's parents are held responsible. Every state establishes a "age of majority," which is typically 18. Until they are emancipated, those under this age are considered minors and must be looked after by a parent or guardian.

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If any GDP adjustment is made to this number when it reports GDP for the second quarter, it will adjust for seasonality and multiple by four.

GDP (gross domestic product) is the market value of all goods and services produced by an economy during a period of financial year. It considers all the goods and services produced within the national territory of nation.

It serves as a thorough scorecard of the economic situation in a specific nation since it is a broad predictor of total domestic manufacturing. And although GDP is commonly calculated on a yearly basis, it may also be calculated quarterly or semiannually. The private consumption and community consumption, public spending, investments, tends to increase in private inventory levels, compensated infrastructure costs, and the international trade balance are all considered in the computation of a nation's gross Domestic product. (Imported goods are subtracted from the value while exports are incorporated.)

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$21 revenue should Tickets Today recognize for each Riverdance ticket sold because both the fee from the customer and the producer are earned.

Customers' fee = $6

Producer's fee = $15

Total fee income = 15 + 6 = $ 21

Each Riverdance ticket sold should generate $21 in revenue.

Ticket Now has managed to sell the ticket (which is believed to be non-refundable) and has completed the required task (selling the tickets), so the revenue of $21 should be recognized.

Here is the complete question-

Tickets Today contracts with the producer of Riverdance to sell tickets online. Tickets Today charges each customer a fee of $6 per ticket and receives $15 per ticket from the producer. Tickets Today does not take control of the ticket inventory. Average ticket price for the event is $150.

How much revenue should Tickets Today recognize for each Riverdance ticket sold?

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Mento's 7% semiannual coupon bonds with a current market price of $1,023.46, a par value of $1,000, and a yield to maturity of 6.72% will mature in 59 years (or period 118).

The maturity period is the time when the bonds' face value will be repaid.

The maturity period can be computed using an online finance calculator.

The relevant figures to input in the calculation include the yield to maturity rate, the semiannual coupon payment (3.5% of $1,000), the current market price, and the future value.

I/Y (Interest per year) = 6.72%

PV (Present Value) = $1,023.46

PMT (Periodic Payment) = $35 ($1,000 x 7% x 1/2)

FV (Future Value) = $1,000

Results:

N = 118.109

= 59 years (118.109/2)

Sum of all periodic payments = $4,133.81

Total Interest = $2,110.35

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Based on this question the answer is the buyer. So, the seller need only deliver the goods to the buyer to complete the performance.

The Uniform Commercial Code (UCC) has provisions that require some sale of goods contracts to be in writing and aim to be legally enforceable. The UCC's provisions are known as the Statute of Frauds.

In closing a sale under the Uniform Commercial Code (“UCC”), the first question to consider is whether the goods are conforming. Goods are conforming if they are precise as agreed upon in the build-up to the transaction.

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If windell corporation understates its ending inventory amount, it will have an understated net income.

Companies can overestimate earnings in the future by understating them now, giving themselves a buffer for future bad trade periods and projecting a sense of stability. In order to satisfy investor and analyst demands for extremely consistent and predictable earnings, accounting cushions are used.

If ending inventory is overstated, net income will be understated as well. The cost of goods sold, which is an expense, will be inflated if the ending inventory is overstated. Net income will therefore be understated.

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The transaction price allocatted is computed by the standalone price which is $200, the journal entry will be Software Supplier Inc. A/c Debit $300 to customer's account $300 Monthly Pay: Cash Account Debit $20 to customer account $20

The foundation for calculating revenue is the transaction price. The cost specified in the contract isn't always the case. It is the anticipation of what the company will get. It implies that a company must project the transaction price.

The next step in accordance with ASC 606 is to proportionally apportion the transaction price inside a contract based on the Standalone selling price values established for specific Performance commitments.

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Complete Question: Software Supplier Inc. sells to a customer a perpetual software license and post-contract customer support for a 12-month period, commencing at the time that the software is activated. Software Supplier Inc. charges $300 upfront when the software is purchased and $20 a month for 12 months, due at the end of the month. Software Supplier Inc. sells the software separately for $400 while the standalone selling price of the post-contract customer support is $200.

a. How should the transaction price be allocated among the performance obligation(s)? Round to the nearest dollar.

b. Prepare Software Supplier’s journal entry to record sale of software to the customer and the entry for the first monthly payment

people ask a lot from leaders of their organization - competence and proper management, support for personal and respectful and fair treatment

What is leader?
The ability of a person, group, or organisation to "lead," influence, or guide other people, groups, or entire organisations is referred to as leadership, both as a field of study and also as a practical skill. The term "leadership" is frequently seen as a contentious one. The subject is debated in specialised literature from various points of view, sometimes contrasting Eastern and Western leadership styles as well as (within the West) North American vs European styles. Leadership is "a process of social influence through which an individual can enlist the aid and support of others for the attainment of a common and ethical task," according to academic environments in the United States. Leadership is essentially an influential power relationship in which the strength of one group (the "leader") encourages others to move or change (the "followers").

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Billy Beane despised "making outs on the base paths," which was his main justification for not wanting to steal bases.

Management concluded that the missed opportunities to steal bases and eventually score more runs posed the greatest danger. He used a straightforward strategy to steal the bases. From a, risk standpoint math clearly demonstrated how the risks of trying to commit a theft outweighed their advantages.

Overall, Billy Beane and the management staff wanted to win by limiting and eliminating the danger of failing to complete a steal and avoiding making outs on the base paths. Billy mentioned that as they were trying to manipulate the game, albeit math's worked and the risk exceeded its reward.

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For job-order cost system, which statement Indirect materials are charged to specific jobs is not correct. The cost of manufacturing each product is calculated using the job order technique of pricing.

This costing method is typically used when the producer has to determine the cost for performing a specific task while producing a number of items that differ from one another. Professional services like those provided by doctors, attorneys, and chartered accountants, for instance, are client-specific. The price of these services is therefore determined using the job order costing method.

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Both of the projects that are proposed by Carpet Inc. are worthwhile as they have same IRR of 13.88%

The internal rate of return (IRR) for both cash flows must then be computed in order to determine if a factory should be built in Europe. Cash flows for both proposed projects must first be converted to cash flows in USD using the exchange rate for each corresponding year)/.

Using the 10% needed return as a benchmark, the IRR for the German facility is 13.87% and the IRR for the Swiss plant is 13.88%, meaning that both projects are acceptable. The Swiss project ought to be picked if just one project is to be chosen because it has a little higher IRR than the German project.

The complete question and the calculation are attached.

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The likelihood that the European Union's denial of the health claims contributed to the product's low sales suggests that business analysis played a major role in this failure.

Business analysis: What is it?

Business analysis is the process of identifying a company's poor sales, completing tasks to ascertain those needs using specialized approaches, and then advocating adjustments and offering solutions that add value for the stakeholders or health claims. Software systems development is a common component of solutions, but they can also involve process improvements, organizational change, strategic planning, and policy creation. Product failure, Planning and management of requirements are steps in the business analysis process, Elicitation of Requirements, Analysis and documentation of requirements

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Eleven years ago, a guitar cost $1,800. today, that same guitar costs $3,650. what has been the inflation rate on this instrument is 6.64 percent.

The CPIH items annual inflation rate multiplied to 13.2% in September 2022, from 13.0% in August, following a 0.7% boom withinside the month. Between August and September 2022, CPIH offerings rose through 0.2%, which supposed that the once-a-year inflation fee rose to 5.3% in September 2022, from 5.1% in August the inflation fee yrs. over yrs. is 8.202% (in comparison to 8.263% for the preceding month). Inflation from August 2022 to September 2022 become 0.215%.

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In case X signifies a discrete irregular variable and f(x) signifies the likelihood mass work of X, at that point the anticipated esteem of X can be calculated as:

E(X)=∑x⋅f(x)

Arithmetic Cruel: This can be a basic normal of all information values in a test. It is calculated by taking the entirety of all the information and separating this by the estimate of the sample.

Weighted Cruel: An normal can too be computed by relegating diverse weights or probabilities to each information esteem. The entirety of the weighting variables must be rise to to one. Each calculate than duplicates the information esteem as they are summed.

Median: The middle is another degree of central tendency, which is unaffected by exceptions within the information. It signifies the 50 percentile in a information set. Answer

The portfolio's value:

increases by 15% amid a monetary boom increases by 5% amid typical times decreases by 13% amid

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To establish a strong and positive organizational culture craft organizational vision, values, and goals.

Businesses can fuel their staff, help them realize their potential, and give consistency and direction by creating a strong corporate culture. Even though organizational culture is an essential component of a company, long-term employees may not always notice it.

The majority of innovations are little, constant enhancements to already-existing ideas, goods, or services in the market.

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If the equilibrium in the market for a good if demand and supply increase simultaneously then the equilibrium quantity will always increase equilibrium price will always decrease.

An equilibrium fee is a balance of demand and delivery factors. there is a bent for costs to return to this equilibrium until some traits of call for or deliver exchange. modifications within the equilibrium rate arise whilst either demand or deliver, or each, shifts or circulate.

A market is in equilibrium if on the market fee the amount demanded is the same as the amount provided. The fee at which the quantity demanded is the same as the amount furnished is called the equilibrium fee or market clearing fee and the corresponding amount is the equilibrium amount.

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However, the two concepts are significantly different, as the law of diminishing returns refers to a decrease in production output as a result of an increase in only one input, while diseconomies of scale refer to an increase in cost per unit as a result of an increase in output.

In economics, diminishing returns is the decrease in marginal (incremental) output of a production method as the amount of a single component of production is incrementally multiplied, preserving all different elements of production equal (ceteris paribus). The law of diminishing returns (additionally referred to as the law of diminishing marginal productivity) states that inefficient tactics, increasing a component of production by one unit, whilst preserving all other production elements regularly, will some unspecified time in the future return a decreased unit of output in line with an incremental unit of entering. The law of diminishing returns no longer motivates a lower in standard production capabilities, as a substitute it defines a point on a production curve wherein producing a further unit of output will bring about a loss and is called negative returns.

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