When one's counterpart has a negative frame in a negotiation, it is better to advise that counterpart that he or she is adopting a ___________ strategy.
A. Overarching
B. Risky
C. Comprehensive
D. Failsafe
B. Risky
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Which one of the following summary indicators is the most used?
a. Return on investment b. Earnings per share c. Debt-to-equity ratio d. Current ratio
Economies of scale are:
A. unit cost increases associated with learning effects. B. unit cost reductions due to inferior quality of products. C. realized when output is reduced to a minimum. D. realized when the selling price is equal to the cost price of the products. E. unit cost reductions associated with a large-scale output.
The Xtra Store has a Human Resources Department and a Janitorial Department that provide service to three sales departments. The Human Resources Department cost is allocated on the basis of employees, and the Janitorial Department cost is allocated on the basis of space. The following information is available: Human ResourcesJanitorialSales #1Sales #2Sales #3Budgeted cost$45,000 $30,000 Space in Square Feet 4,000 1,000 20,000 30,000 50,000 Number of employees 5 10 15 45 30 Using the direct method, the amount of Janitorial Department cost allocated to Sales Department no. 2 is:
A. $8,654. B. $10,350. C. $9,000. D. $8,571. E. $14,210.
Adelberg Company has two products: A and B. The annual production and sales of Product A is 500 units and of Product B is 1,000 units. The company has traditionally used direct labor-hours as the basis for applying all manufacturing overhead to products. Product A requires 0.4 direct labor-hours per unit and Product B requires 0.2 direct labor-hours per unit. The total estimated overhead for next period is $68,756.The company is considering switching to an activity-based costing system for the purpose of computing unit product costs for external reports. The new activity-based costing system would have three overhead activity cost pools-Activity 1, Activity 2, and General Factory-with estimated overhead costs and expected activity as follows: EstimatedExpected ActivityActivity Cost
PoolsOverhead CostsProduct AProduct BTotalActivity 1$31,0311,0003001,300Activity 2 22,2491,6003001,900Order size 15,476200200400Total$68,756 (Note: The General Factory activity cost pool's costs are allocated on the basis of direct labor-hours.)The overhead cost per unit of Product B under the activity-based costing system is closest to: (Round your intermediate calculations to 2 decimal places.) A. $34.38 B. $7.74 C. $18.41 D. $45.84