Although they often help guide our decision making, ______ can be problematic because they aren’t grounded in research.
A. commonsense theories
B. inductive theories
C. practical theories
D. scholarly theories
A. commonsense theories
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Stock Dividends Distributable is classified on the balance sheet as
a. stockholders' equity; b. an expense; c. an asset; d. a liability; e. a revenue.
The following information pertains to the Braun Company for March: Standard direct labor hours per unit .5 hours Budgeted production level 20,00 . units Actual units produced 22,00 . units Standard variable rate per direct labor hour $2.00 Standard fixed rate per direct labor hour $3.00 Actual direct labor hours worked 10,500 hours Actual direct labor costs $150,000 Actual fixed factory overhead
31,800 Actual variable factory overhead 22,200 Using the four-variance method of factory overhead variance analysis, what is the variable overhead efficiency variance? a. $1,200 unfavorable b. $200 unfavorable c. $1,00 . favorable d. $200 favorable
"Direct recognition" occurs when the insurance company
A) reduces dividend payments because of an unexpected increase in costs. B) increases premiums in recognition of the insureds advancing age. C) reduces the rate earned on a portion of the cash value, because the insured has taken out a policy loan. D) revises its actuarial factors to reflect the changing risk environment.