Plant overhead $122‚000 D/L rate/hour $30 Youngstown has a traditional cost system. It calculates a plant-wide overhead rate by dividing total overhead costs by total direct labor hours. Assume‚ for the calculations below‚ that plant overhead is a committed (fixed) cost during the year‚ but that direct labor is a variable cost. 1. Calculate the plant-wide overhead rate. Use this rate to assign overhead costs to products and calculate the profitability of the four products. The assignment
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Port Regulation of Davao This petition for review with prayer for a writ of preliminary injunction and/or restraining order filed by petitioners‚ Philippine Ports Authority ("PPA" for brevity)‚ Port Manager Bienvenido Basco and the Port District Manager‚ Ernesto Fernando of Davao City‚ challenges the jurisdiction of the Regional Trial Court of Davao City‚ Branch 17‚ in a case involving the legality of port charges imposed by the PPA on the respondent Terminal Facilities and Services Corporation
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The revised IFRS 3 and amended IAS 27 Changes to the IFRSs The main changes the revised IFRS 3 and amended IAS 27 will make to existing requirements or practice are: • Partial acquisitions. Non-controlling interests are measured either as their proportionate interest in the net identifiable assets (which is the original IFRS 3 requirement) or at fair value (which is the new requirement in US GAAP). • Step acquisitions: The requirement to measure at fair value every asset and liability at
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BOOK FAIR- 2012 WHEN E-BOOKS MEET THE MANGO PEOPLE… It was a fine sunny morning when I with my bunch of my classmates went to the 18th annual Delhi book fair on 6th September 2012 at Pragati Maidan. It was a nine-day affair featuring discussions on proliferation of e-books and interaction with authors‚ apart from availability of vast number of books on divergent genres. We were supposed to report for a radio show as per our curriculum and were told to reach Pragati Maidan at 10 in morning. Getting
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GAAP vs. IFRS Scott Bailey Acc 311 Debruine Every company in the world must raise funds in order to finance its operations and expansion. The most common form of this funding is through the use of long-term debt. Depending on where the company does business and who uses their financial statements‚ there are different ways of recording this debt through the use of United States Generally Accepted Accounting Principles (U.S. GAAP) and International Financial Reporting Standards (IFRS). The main
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there is an estimated $1‚290‚325 from our national GDP lost for each abortion. If we multiply this by the number of lives lost in the past few years we get‚ $1‚196‚600‚000‚000 taken away from our national debt‚ we would ultimately be debt free. Adoption is the main alternative to
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customers need and also minimize their cost. FILATOI RIUNITI The Italian textile industry Ambrosi Giuliani Bresciani Fialtoi Riuniti Estensi De Blasi Castri FILATOI RIUNITI The Italian textile industry Ambrosi Giuliani Bresciani Fialtoi Riuniti Estensi De Blasi Castri FILATOI RIUNITI The Italian textile industry (a-b) Cost of Production Output x Cost per Unit Cost of Transportation Output x Cost per kg. Total Cost FILATOI RIUNITI The Italian textile
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Lost at the Fair Every august the family would load up and head to the big fair in Leitchfield. Always excited to get there and head to the rides while dad went to the tractor pull. It was always a great experience until the year 1993. Mom was taking me and my brothers to the rides. We had been to several was having an absolute blast. Then my world froze and I was scared for my life. We were coming out of the fun house my brothers were ahead of me and suddenly I couldn’t find them. I looked
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Guidelines and Best Practices in Adoption In order for an adoption to take place‚ a person available to be adopted must be placed in the home of a person or persons eligible to adopt. All states have laws that specify which persons are eligible as adopting parents‚ and which persons can be adopted. In addition many states have laws that designate which persons or entities have the authority to make adoptive placements. Here we will look at the laws both state and federal that protect the rights of
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Open adoption has become increasingly common over time. Open adoption allows the birth and adoptive family to have some form of communication with one another. Communication can happen through emails‚ letters‚ telephone calls‚ social media exchange‚ or visits. Contact between the families may change as the child ages. Over the years‚ adoption has always been kept a secret. The lack of openness leaves children and birth parents with many unanswered questions. Open adoption gives children the ability
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