Cost allocation for indirect costs Cost Pool – Set of costs that are added together before being allocated to cost objects on some common basis Cost Driver/ Allocation base Cost Object Cost Driver Rate = Total Costs in Pool/ Total Quantity of Driver Where total quantity of driver = practical capacity of driver Cost of excess capacity = Cost Driver Rate * Excess capacity Predetermined overhead rate - cost per unit of the allocation base used to charge overhead to products. Predetermined
Premium Costs Cost driver Cost
Checkpoint: Relationship characteristics Choose one close relationship in your life; it does not have to be a romantic love relationship. Post a 200- to 300-word response describing the defining characteristics of this close relationship. Use the information presented in Ch. 11 to formulate your response. I have chose to discuss my relationship with my husband of 2 years; we have been together a total of 6 years. We have experienced a wide variety of emotions and situations together
Premium Interpersonal relationship
CHAPTER 3 COST-VOLUME-PROFIT ANALYSIS TRUE/FALSE 1. To perform cost-volume-profit analysis‚ a company must be able to separate costs into fixed and variable components. Answer: True Difficulty: 1 Objective: 1 Terms to Learn: cost-volume-profit (CVP) analysis 2. Cost-volume-profit analysis may be used for multi-product analysis when the proportion of different products remains constant. Answer: True Difficulty: 1 Objective: 1 Terms to Learn: cost-volume-profit (CVP)
Premium Variable cost Costs Contribution margin
Chapter 1 – Exploring Race and Ethnicity Quick Quiz Multiple Choice Questions 1. In sociology‚ minority refers to the ________ group. a. dominant b. subordinate c. ruling d. sovereign Answer: b Question Title: TB_01_01_Ranking Groups_Remember_LO 1.1 Learning Objective: 1.1: Explain how groups are ranked. Topic: Ranking Groups Skill Level: Remember the Facts Difficulty Level: 1 – Easy Page Reference: 4 2. Which of the following statements is true of gender groups? a. Women are physically
Premium Minority group Ethnic group Race
Week 9 - Target Corporation’s Financial Health Tamara Ray ACC 230 April 22‚ 2012 Milton Robinson Week 9 - Target Corporation’s Financial Health Target Corporation was founded in 1902 by George Dayton‚ a banker and real estate investor‚ the original name was Dayton Dry Goods Company‚ later in 1911 becoming Dayton Department Store‚ and in 1962 becoming Target a discount chain store. Target and its iconic red bulls-eye‚ named because it is a marksman’s goal to hit the center mark‚ much as it
Premium Balance sheet Generally Accepted Accounting Principles Asset
probability distribution f(x) = 16 for x = 0‚1‚2‚3‚4‚ and 5. He also knows that there is a profit of $ 1.00 for each cake which he sells and a loss (due to spoilage) of $0.40 for each cake he does not sell. Assuming that each cake can be sold only on the day it is made‚ find the baker’s expected profit for a day on which he bakes a. 3 of the cakes; b. 4 of the cakes; c. 5 of the cakes. 18. If a contractor’s profit on a construction job can be looked upon as a continuous random variable having the
Premium Random variable Expected value Probability theory
Media Media is defined as the means of communication‚ as radio and television‚ newspapers‚ and magazines that reach or influence people widely. There-fore‚ one would assume that knowing the definition of media one would already be expecting to be influenced or persuaded in a particular direction based on what type of media outlet they are watching‚ reading‚ and or listening to. Why do we let mainstream media persuade mainstream America? Media is delivered
Premium Mass media Media bias
1)Permutation----nPr = n! ---- (n-r)! 2)Combination----nCr = nPr = n! ----- ------- n r! r! (n-r)! 3)Summation-----∑ X i i =1 n 4)Product--------Л Xi i=1 5)Age specific fertility rate(Asfr)=No of
Premium Arithmetic mean Sample size Normal distribution
of accounting for an employee stock option or similar equity instrument and encourages all entities to adopt that method of accounting for all of their employee stock compensation plans. it also allows an entity to continue to measure compensation cost for those plans using the intrinsic value based method of accounting‚ Accounting for Stock Issued to Employees. This is a common method used by corporations to compensate executives. The presumption is that executives will work harder since they
Premium Security Call option Put option
40‚000 | | 100‚000 | | 404 | | | | 20‚000 | 20‚000 | 40‚000 | | 405 | | | | | 20‚000 | 20‚000 | | Total | 90‚000 | 120‚000 | 90‚000 | 60‚000 | 40‚000 | 400‚000 | 2 Physical Measures Method | Produced | Proportion | Joint Cost Allocation | Unit Cost | 401 | 90‚000 | (90‚000/400‚000)0.225 or 22.5% | (200‚000 x 0.225)45‚000 | (45‚000/90‚000)0.5 | 402 | 120‚000 | (120‚000/400‚000)0.3 or 30% | (200‚000 x 0.3)60‚000 | (60‚000/120‚000)0.5 | 403 | 90‚000 | (90‚000/400‚000)0.225 or 22.5%
Premium Costs Variable cost