Which of the following sales promotion activities is aimed primarily at wholesalers and retailers of a product?
A. coupons
B. point-of-purchase materials
C. promotion allowances
D. portfolios
E. bonuses
Answer: C
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Devon Company uses activity-based costing to determine the costs of its two products: A and B. The total estimated cost of the purchasing function activity pool is $14,000. The cost driver for that pool equals number of purchase orders. A total of 400 purchase orders are expected to be issued for the budgeted production of Product A and 300 purchase orders are expected to be issued for the budgeted production of Product B. The activity rate for the purchasing cost pool is:
Rachel Stein works for the LeBray Beverage Company. She helps define product specifications and also provides information for evaluating alternatives. Rachel plays the role of gatekeeper
Indicate whether the statement is true or false
If a contract for the sale of goods is F.O.B. Minneapolis and the seller is in Minneapolis and the
buyer is in Chicago, the contract is a shipment contract. Indicate whether the statement is true or false
The Safety Chemical Company produces a special kind of body oil that is widely used by professional sports trainers. The oil is produced in three processes: Refining, Blending, and Mixing. Raw oil materials are introduced at the beginning of the refining process. A "mountain-air scent" material is added in the blending process when processing is 50% completed.The following Work-in-Process account for the Refining Department is available for the month of July. The July 1 Work-in-Process balance contains $1,500 in material costs.Work-in-Process: Refining Beginning balance (5,000 gal, 80% complete)$6,500 Materials (30,000 gal.) 12,300 Direct labor 14,500 Overhead 21,750 Ending balance (6,000 gal., 2/3 complete) ?? The following Work-in-Process account for the Blending
Department is available for the month of July. The July 1 Work-in-Process balance contains $5,920 in material costs and $1.56/unit in costs transferred in from the Refining Department.Work-in-Process: Blending Beginning balance (8,000 gal, 30% complete)$22,850 Costs transferred in from Refining ??? Materials 20,810 Direct labor (725 hours) 5,748 Overhead 11,600 Ending balance (4,000 gal., 40% complete) The Safety Chemical Company uses first-in, first-out (FIFO) costing for the Refining Department and weighted-average costing for the Blending Department.Required (use 4 decimal places for computations):Part 1: Refining Department(a) Compute the equivalent units of production for July.(b) Compute the material cost per unit and the conversion cost per unit for July.(c) Compute the costs transferred to the Blending Department for July.(d) Compute the July 31 Work-in-Process Inventory balance.Part 2: Blending Department(e) Compute the equivalent units of production.(f) Compute the unit costs in the Blending Department for the month of July.(g) Compute the costs transferred out for July.(h) Compute the July 31 Work-in-Process Inventory balance. What will be an ideal response?