Examples of variable costs include all the following except: A. the plant manager's salary. B. direct labor costs. C. electricity used in running production machinery. D. raw materials costs.

Answers

Answer 1

Examples of variable costs include all of the following except the plant manager's salary, which is an example of a fixed cost, which is an expense that does not change regardless of other related factors.

Other examples such as direct labor costs, costs of electricity used in the operation of production machines and raw material costs are variable costs, which are values that change according to the quantity of products or services sold.

Fixed costs, on the other hand, are related to costs that do not vary, that is, they remain the same regardless of the production volume, so the plant manager's salary is an example of fixed cost.

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Related Questions

The appropriate section in the statement of cash flows for reporting the purchase of land in exchange for common stock is: Multiple Choice Operating activities. Financing activities. Investing activities. In a note to the statement or in a separate schedule. Reconciliation of cash balance.

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The purchase of land in exchange for common stock should be adequately reported in cash flows statement through the Schedule of Non-cash investing or financing activity.

Basically, the non-cash investing and financing activities entails use of some financial tools (not cash) to make an investment or purchase.

The examples of transaction reported as non-cash investing and financing activities is  taking out of loan or signing a note payable.

In conclusion, the purchase of land in exchange for common stock should be reported in the schedule of Non-cash investing or financing activity.

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The CEO of Tough Mudder believes that teams in his company are not working as effectively as they could, and he is asking you for advice. Provide the best answer to his question.

“Our teams in different countries have learned a great deal, so I am putting together an international team to study and share the best practices that have been developed. This team will have people from each continent where we operate. How should I plan to manage this team?”

a. To promote a sense of privacy, do not monitor online team communications. Keep information that may change frequently to yourself, as sharing it would be confusing.
b. Speak about everyone on the team as though they are the same to help team members feel they are being treated equally. Do not single people out for special recognition.
c. Encourage team members to socialize online by sharing photos and videos. Reach out to people from cultures where proactively sharing ideas is not valued.
d. Understand that some people use online technology more than others and cannot be expected to participate as much. Accept that Internet culture often involves “trolling,” or disrespectful disagreement, and do not interfere if this happens.

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Answer:

c. Encourage team members to socialize online by sharing photos and videos. Reach out to people from cultures where proactively sharing ideas is not valued.

a wifi router has a mtbf of 10 months. What is the availability if the mttr is 12 hours and the number of days in a month is 30 ?

Answers

Answer:

40

Explanation:

Answer:

MTBF = 30 days = 30 * 24 = 720 hour. MTTR = 12 hour. i.e. A = 720 / (720 + 12) = 0.9836 = 98.36%

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XYZ Company had 200,000 shares of common stock outstanding on December 31, 2020. On July 1, 2021, XYZ issued an additional 44,000 shares for cash. On January 1, 2021, XYZ issued 16,000 shares of convertible preferred stock. The preferred stock had a par value of $100 per share and paid a 6% dividend. Each share of preferred stock is convertible into 8 shares of common. During 2021, XYZ paid the regular annual dividend on the preferred and common stock. Net income for the year was $270,000. Required: Calculate XYZ's basic and diluted earnings per share for 2021. (Round your answers to 2 decimal places.)

Answers

The XYZ Company's basic earnings per share are $0.71, while the diluted earnings per share are $0.72.

Data and Calculations:

Outstanding Common stock shares on Dec. 31, 2020 = 200,000 shares

July 1, 2021, Issuance of 44,000 shares

Total outstanding common stock

January 1, 2021, Issuance of 16,000 convertible preferred stock

Par value of preferred stock = $100 per share

The Dividend rate of preferred stock = 6%

Convertibility of preferred stock = 8 common shares

Net income = $270,000

Preferred dividend = $96,000 ($1,600,000 x 6%)

Earnings for common stockholders = $174,000 ($270,000 - $96,000)

Basic earnings per share = (Net income - Preferred Dividend)/244,000

= ($174,000)/244,000

= $0.71

Convertible Preferred into Common stock = 128,000 (16,000 x 8) shares

Total shares = 372,000 (244,000 + 128,000)

Diluted earnings per share = $270,000/372,000

= $0.73

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