RSTN Co. produces its product through two sequential processing departments. Direct materials and conversion are added to the product evenly throughout the process. The company uses monthly reporting periods for its process costing system. During October, the company finished and transferred 150,000 units of its product to Department 2. Of these units, 30,000 were in process at the beginning of the month and 120,000 were started and completed during the month. The beginning work in process inventory was 30% complete. At the end of the month, the work in process inventory consisted of 20,000 units that were 80% complete.

Required:
Compute the number of equivalent units of production for October. Use the FIFO method.

Answers

Answer 1

Answer:

RSTN Co.

The number of equivalent units of production for October are:

                                                        Materials              Conversion

Equivalent units of production       140,000                   157,000

Explanation:

a) Data and Calculations

                                                 Units         Materials              Conversion

Beginning work in process      30,000        100%                         30%

Units started and completed 120,000        100%                        100%

Ending work in process          20,000         100%                         80%

Equivalent units using FIFO method:

                                                 Units         Materials              Conversion

Beginning work in process      30,000        0 (0%)                 21,000 (70%)

Units started and completed 120,000 120,000 (100%)       120,000 (100%)

Ending work in process          20,000   20,000 (100%)         16,000 (80%)

Equivalent units of production             140,000                   157,000


Related Questions

Classify each statement about the Federal Reserve System as either true or false.
1. The Federal Reserve was established by the U.S. Constitution in the late 1700s.
2. The national objectives of the Federal Reserve include promoting economic growth, full employment, stable prices, and moderate interest rates.
3. All Federal Reserve actions are subject to veto by the executive branch.
4. The Federal Reserve determines monetary policy in the United States.
5. The Federal Reserve was created by the Federal Reserve Act of 1913.

Answers

Answer:

1. The Federal Reserve was established by the U.S. Constitution in the late 1700s

Classification: False

2. The national objectives of the Federal Reserve include promoting economic growth, full employment, stable prices, and moderate interest rates.

Classification: True

3. All Federal Reserve actions are subject to veto by the executive branch.

Classification: False

4. The Federal Reserve determines monetary policy in the United States.

Classification: True

5. The Federal Reserve was created by the Federal Reserve Act of 1913.

Classification: True

The shareholders' equity of Green Corporation includes $232,000 of $1 par common stock and $430,000 par of 7% cumulative preferred stock. The board of directors of Green declared cash dividends of $53,000 in 2021 after paying $23,000 cash dividends in each of 2020 and 2019. What is the amount of dividends common shareholders will receive in 2021

Answers

Answer:

$8,700

Explanation:

Dividends payable to preferred shareholders = [($430,000*7%)*2 - ($23,000*2)] + ($430,000*7%)

Dividends payable to preferred shareholders = [$60,200 - $46,000] + $30,100

Dividends payable to preferred shareholders = $14,200 + $30,100

Dividends payable to preferred shareholders = $44,300

Dividend available to common shareholders = Total dividend - Dividends payable to preferred shareholders

Dividend available to common shareholders = $53,000 - $44,300

Dividend available to common shareholders = $8,700

So, the amount of dividends common shareholders will receive in 2021 is $8,700.

An outside supplier offers to provide Epsilon with all the units it needs at $64.50 per unit. If Epsilon buys from the supplier, the company will still incur 40% of its overhead. Epsilon should choose to:

Answers

Answer:

See below

Explanation:

The above is an incomplete question. However, the beginning part from similar question is

Epsilon co. Can produce a unit of product for the following costs. Direct material Direct labor overhead total cost per unit

$8.20 $24.20 $41 $73.40

Calculation to determine what Epsilon should choose

Relevant costs to make = $8.2 + $24.20 + [$41 × (100% - 40%)]

Relevant costs to make = $8.2 + $24.20 + ($41 × 60%)

Relevant costs to make = $8.2 + $24.20 + $24.6

Relevant costs to make = $57

Therefore, Epsilon should choose to:

Make since the relevant cost to make it is $57

A company purchased factory equipment for $350,000. It is estimated that the equipment will have a $35,000 salvage value at the end of its estimated 5-year useful life. If the company uses the double-declining-balance method of depreciation, the amount of annual depreciation recorded for the second year after purchase would be:_________ a. $140,000 b. $84,000. c. $126,000 d. $75,600

Answers

Answer:

Annual depreciation= $126,000

Explanation:

Giving the following information:

Purchase price= $350,000

Useful life= 5 years

Salvage value= $35,000

To calculate the annual depreciation under the double-declining balance, we need to use the following formula:

Annual depreciation= 2*[(book value)/estimated life (years)]

Annual depreciation= 2*[(350,000 - 35,000) / 5]

Annual depreciation= $126,000

On March 1, 2018, Lewis Services issued a 5% long-term notes payable for $25,000. It is payable over a 5-year term in $5,000 principal installments on March 1 of each year, beginning March 1, 2019. Which of the following entries needs to be made on March 1, 2018?
A. Long - Term Notes Payable 25,000
Accounts Payable 25,000
B. Long - Term Notes Payable 5,000
Cash 5,000
C. Cash 25,000
Long - Term Notes Payable 25,000
D. Current Portion of Long - Term Notes Payable 25,000
Long - Term Notes Payable 25,000

Answers

Answer:

C. Cash 25,000

Long - Term Notes Payable 25,000

Explanation:

Based on the information given we were told that on MARCH 1, 2018, the company issued a 5% long-term notes payable for the amount of $25,000 which therefore means that the appropriate journal entries that is needed to be made on March 1, 2018 will be:

March 1, 2018

Dr Cash $25,000

Cr Long term notes payable $25,000

An investment offers $6,700 per year for 15 years, with the first payment occurring one year from now. a. If the required return is 6 percent, what is the value of the investment today

Answers

Answer: $65070

Explanation:

Based on the information given in the question, the value of the investment today will be:

= amount × pvaf , 1/(1+ rate )^t

= 6700 × pvaf (1/1+6%) ^15

= 6700 × pvaf (1/1.06)^15

= 6700 × 9.712

= $65070

Therefore, the value of the investment today is $65070

Assume declining profits in the market for Internet service force several firms in the area to drop out of the market. All else constant, this would cause the:

Answers

Answer:

Equilibrium quantity will decrease and Price will increase.

Explanation:

The decrease in the number of firms will result in a decrease in supply or quantity in the market. As the quantity decreases, the prices tend to increase. Therefore, the drop of firms in the market will decrease the supply and increase the price.

What is another name for a job fair?

Answers

job expo, career fair, career expo

.What are economies of scale? Take an analysis example

Answers

Answer:

The summary of the given topic is explained below throughout the following portion.

Explanation:

The production phenomenon known might be why the additional expenses you generate that for each unit, are considered as Economies of scale. Mostly since the greater optimized production operations you develop, the further optimized they are.

Example:

Because of its scale, perhaps the company could be interested in receiving credit standards.

What is the fundamental accounting equation?

Answers

Answer:

Explanation:

Asset=Liabilities + Equities

Dong Wang wants to retire when he has saved $1,500,000. He can make 30 payments of $15,000 each, with each payment made at the beginning of the year. What would be the interest rate required to help him achieve his goal

Answers

Answer: 6.94%

Explanation:

You can use an Excel worksheet to solve for this:

Number of periods = 30

Payment = 15,000 (should be a negative number)

Present value = 0

Future value = 1,500,000

Type = 1 (this shows that it is an annuity due because payments are at the beginning of the year).

Rate = 6.94%

The risk that cannot be diversified away is Group of answer choices unique risk and non-systematic risk. market and non-systematic risk. unique and idiosyncratic risk. systematic risk. firm-specific risk. g

Answers

Answer:

firm-specific risk.

Explanation:

Firm-specific risk can be regarded as unsystematic risk tht is associated with a specific investment in a particular firm, and as regards to theory of finance this is completely diversifiable.

Under this risk, It is possible for an investor to lower their risk through increament of the number of investments that they are having in their portfolio. As regards investor,

specific risk can be regarded as hazard which applies to a specific company.

It should be noted that The risk that cannot be diversified away is firm-specific risk.

What does the president consider to be the most important criterion when making political appointments to the bureaucracy?

Answers

Answer:

loyalty to the President

Explanation:

The President of the United States makes all the important political appointment of the bureaucracy to the Government offices. He does that appointing his favorite officials to the offices of the United States different federal agencies. One of the most important criteria that the President considers while appointing the bureaucracy officials is "loyalty to the President."

The President seeks those people who are loyal to him and follows every orders and advices of the President. The President keeps in mind that no one disobeys him and follows his order without any hesitations.

Thus the answer is "loyalty to the President."

Assume that consumers' incomes and the number of sellers in the market for good A (a normal good) both decrease. Based upon this information we can conclude, with certainty, that equilibrium:

Answers

Answer:

Quantity will Increase

Explanation:

As we know that when market is in equilibrium so the demand curve should be intersected the supply curve. At the time when there is an increase in suppliers so supply curve shift rightward due to which the consumer income would increase and this result in more demand. So the demand could be shift in rightward

So here the price should be the same but the quantity is increased

Felix's profit is maximized when he produces teddy bears. When he does this, the marginal cost of the last teddy bear he produces is $ , which is than the price Felix receives for each teddy bear he sells. The marginal cost of producing an additional teddy bear (that is, one more teddy bear than would maximize his profit) is $ , which is than the price Felix receives for each teddy bear he sells. Therefore, Felix's profit-maximizing quantity corresponds to the intersection of the curves. Because Felix is a price taker, this last condition can also be written as .

Answers

I’ll get you help wait a second ima get my sister to help you brb

You buy a lottery ticket to a lottery that costs $10 per ticket. There are only 100 tickets available to be sold in this lottery. In this lottery there are one $455 prize, two $75 prizes, and four $20 prizes. Find your expected gain or loss. (Round your answer to two decimal places.)

Answers

Answer: Expected loss of $2.45

Explanation:

The expected gain is a weighted probability of the expected outcomes and their individual probabilities.

There is one $455 prize out of 100 tickets so the probability is: 1/100 = 0.01

There are two $75 prizes so the probability is: 2/100 = 0.02

There are four $20 prizes so the probability is: 4/100 = 0.04

There is a chance that you will lose the $10 and that probability is the :

= 1 - 0.01 - 0.02 - 0.04

= 0.93

Expected gain (loss) = (0.01 * 455) + (0.02 * 75) + (0.04 * 20) + (0.93 * -10)

= ($2.45)

Ideally, a profit oriented firm desires to denominate bonds in a currency that: ________.
a. Exhibits a low interest rate and is expected to depreciate.
b. Exhibits a high interest rate and is expected to depreciate.
c. Exhibits a low interest rate and is expected to appreciate.
d. Exhibits a high interest rate and is expected to appreciate.

Answers

Answer: exhibits a low interest rate and is expected to depreciate.

Explanation:

Bonds are the debt securities which are issued by the governments or corporations, and usually have a lower risk and reward than stocks.

A profit oriented firm desires to denominate bonds in a currency that exhibits a low interest rate and is expected to depreciate.

William's Co. is considering spending $15,000 at Time 0 to test a new product. Depending on the test results, the firm may decide to spend $58,000 at Time 1 to start production of the product. If the product is introduced and it is successful, it will produce aftertax cash flows of $45,000 a year for Years 2 through 4. The probability of successful test and investment is 62 percent. What is the net present value at Time 0 given a 14 percent discount rate

Answers

Answer:

$10,275.03

Explanation:

Years                                                  0            1             2           3            4  

Cash flow                                     -15000  -58000   45000  45000   45000

Successful chance result (62%)  -9300   -35960    27900   27900   27900  

Considered cash flow                 -15000  -35960    27900  27900    27900

Discount factor (14%)                        1         0.877      0.769    0.675     0.592  

Present value                         -15000  (31,543.86)  21,468.14  18,831.71 16,519.04

Net present value = -$15000 - $31,543.86 + 21,468.14  + 18,831.71 + 16,519.04

Net present value = $10,275.03

Which of the following statements is incorrect? Employment insurance compensation encourages longer job searches, which may lead to a better match between jobs and employees. Employment insurance compensation increases the opportunity cost of being unemployed. The typical employment insurance compensation is roughly one third of one's latest salary for up to 26 weeks. Demand and supply curves for labor are constantly shifting.

Answers

Answer:

Employment insurance compensation increases the opportunity cost of being

unemployed.

Explanation:

The Employment insurance program is the benefit that is provided temporarily to the people who do not have jobs or had lost their jobs of no fault of their own. This program helps the unemployed with financial help temporarily so that they can survive and search for another jobs.

The compensations provided from the employment insurance encourages the people for a longer job search and better match between the employees and the jobs. This financial aid is provided for up to a maximum of 26 months and for 1/3rd of one's latest salary. The demand and supply curve for te labor is shifting constantly.

Thus the incorrect statement is :

Employment insurance compensation increases the opportunity cost of being

unemployed.

Assuming the required-reserve ratio is 20%, after a $5 billion purchase of securities (government bonds) from the non-bank public by the Fed, if all banks make loans until excess reserves equal zero and there are no cash leakages, checkable deposits can expand as a result of new lending by a maximum of _____.

Answers

Answer: $25 billion

Explanation:

The increase in cash as a result of a deposit into the banking system, no cash leakages and a required-reserve ratio is:

= Deposit into banking system * Money multiplier

Money multiplier = 1 / Required reserve ratio

= 1 / 20%

= 5

Checkable deposit increase:

= 5 billion * 5

= $25 billion

n investment project has annual cash inflows of $4,000, $4,900, $6,100, and $5,300, for the next four years, respectively. The discount rate is 13 percent. a. What is the discounted payback period for these cash flows if the initial cost is $6,700

Answers

Answer:

the answer is 11,000

Explanation:

Free Skies Inc.'s annual report contained the following information (dollars in millions): Net loss $ (13,302 ) Depreciation, amortization, and impairments 34,990 Decrease in receivables 2,045 Increase in inventories 6,266 Decrease in accounts payable 505 Additions to equipment 4,677 Required: 1. Based on this information, compute cash flow from operating activities using the indirect method.

Answers

Answer: $16,962

Explanation:

The cashflow from operating activities of a company shows the cash it gets from its day-to-day operations.

It is calculated as follows:

= (Net loss) + Depreciation + Decrease in receivables - increase in inventory - Decrease in accounts payable

= -13,302 + 34,990 + 2,045 - 6,266 - 505

= $16,962

Sales $ 610,000 Cost of goods sold 430,000 Salaries 111,000 ($25,200 is indirect) Utilities 17,000 ($6,000 is indirect) Depreciation 48,800 ($17,200 is indirect) Office expenses 26,200 (all indirect) 1. Prepare a departmental income statement for 2019. 2.

Answers

Answer:

Sales                                                                                          $610,000

Less: Cost of Goods sold                                                        ($430,000)

Gross Profit                                                                               $180,000

Less:

 Salaries                                                 $111,000

 Utilities                                                  $17,000

 Depreciation                                         $48,800

 Office expenses                                   $26,200                 ($203,000)

Operating loss                                                                        ($23,000)

 

Sayid is the sole shareholder of an S corporation in Hattiesburg, Mississippi. At a time when his stock basis is $20,000, the corporation distributes appreciated property worth $40,000 (basis of $20,000). There is no built-in gain. Sayid's taxable gain is:

Answers

Answer:

$20,000

Explanation:

The computation of the taxable gain is shown below:

The corporate gain is

= $40,000 - $20,000

= $20,000

Now the stock basis is increased i.e.

= $20,000 + $20,000

= $40.000

Now the stock basis decreased to zero i.e.

= $40,000 - $40,000

= $0

So, here the taxable gain is of $20,000

Last year Ace charged $1,469,867 Depreciation on the Income Statement of Andrews. If early this year Ace purchased a new depreciable asset, the effect on Andrews's financial statements would be (all other items remaining equal):

Answers

Answer:

Increase Net Cash from operations

Explanation:

Note that the purchase of another depreciable asset means that annual depreciation expense would increase( increase on the old asset which is $1,469,867 plus the depreciation on newly acquired asset), hence, assuming that net income remains the same as last year(the meaning of all other items remaining equal), when the amount of increased depreciation is added back to the net income in the cash flow statement, the amount of net cash flow from operations would increase compared to last year.

In essence, the correct option in this case is that there would be an increase in net cash from operations not just an increase in amount of asset in the balance sheet

Mauro Products distributes a single product, a woven basket whose selling price is $19 per unit and whose variable expense is $15 per unit. The company’s monthly fixed expense is $12,000. Required: 1. Calculate the company’s break-even point in unit sales. 2. Calculate the company’s break-even point in dollar sales. (Do not round intermediate calculations.) 3. If the company's fixed expenses increase by $600, what would become the new break-even point in unit sales? In dollar sales? (Do not round intermediate calculations.)

Answers

Answer:

Results are below.

Explanation:

Giving the following information:

Selling price= $19

Unitary variable cost= $15

Fixed costs= $12,000

To calculate the break-even point in units and dollars, we need to use the following formulas:

Break-even point in units= fixed costs/ contribution margin per unit

Break-even point in units= 12,000 / 4

Break-even point in units= 3,000

Break-even point (dollars)= fixed costs/ contribution margin ratio

Break-even point (dollars)= 12,000 / (4/19)

Break-even point (dollars)= $57,000

Now, the fixed costs are $12,600:

Break-even point in units= 12,600 / 4

Break-even point in units= 3,150

Break-even point (dollars)= 12,600 / (4/19)

Break-even point (dollars)= $59,850

Hamell Company has gathered the following data on a proposed investment project: Discount rate 8% Life of the project 8 years Initial investment $330,000 Annual cash inflows 54,450 Salvage value 0 Assume that excess of incremental revenues over the incremental expenses (including depreciation) equal the annual cash inflows. The simple rate of return on the proposed investment is closest to: (Round your answer to 1 decimal place.)

Answers

Answer: 16.5%

Explanation:

Following the information given in the question, the simple rate of return on the proposed investment will be calculated thus:

= Annual cash flow / Initial investment

= $54,450 / $330,000

= 0.165

= 16.5%

Therefore, the simple rate of return on the proposed investment is 16.5%.

To select a strategy in a two-person, zero-sum game, Player A follows a ________ procedure and Player B follows a ________ procedure.

Answers

Answer:

None of these is correct

Explanation:

None of these is correct. The correct answer is that; it should be minimax

Consider public policy aimed at smoking.

a. Studies indicate that the price elasticity of demand for cigarettes is about 0.4. If a pack of cigarettes currently costs $2 and the government wants to reduce smoking by 20 percent, by how much should it increase the price?
b. If the government permanently increases the price of cigarettes, will the policy have a larger effect on smoking one year from now or five years from now?
c. Studies also find that teenagers have a higher price elasticity of demand than do adults. Why might this be true?

Answers

Answer:

1. government shoud increase price by 50%. so it would be $3

2. larger effect 5 years from now

3. this is true due to their limited finance compared to adults

Explanation:

1. prices elasticity = % change in quantity demanded ÷ % change in price

price elasticity = 0.4

% change in dmd = 20%

% change in price = ?

[tex]0.4=\frac{0.20}{?}[/tex]

we cross multiply

? = 0.20/0.4

= 0.5

= 50%

so if the government wants to reduce smoking by 20%, it has to increase the price of cigarettes by half of its price= $2 + $1 = $3

2. goods usually have more elastic demand as time goes on. So if cigarette price is permanently raised, it would have a bigger effect five years from now. This is based on the fact that the people may not feel short run effect of the increase as they would in the long run. But gradually given this increase, people may start to gradually reduce their smoking.

3. The effect of the change in price would be more felt on the teenagers. this is due to the fact that they have limited financial strength compared to adults. Also they are new to smoking compared to the adults and are more likely to be less involved in the habit.

everyone makes mistakes sometimes. when we ask your most recent manager what types of mistakes you would be least likely to make on the job what will they say

Answers

Answer:

needs to be more spefic

Explanation:

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