The team effectiveness model classifies the key components of effective teams into three general categories: context, compositio

Answer:

a. Overall labor variance $4,000 Unfavorable

Labor rate variance $1,200 Unfavorable

Labor efficiency variance $2,860 Unfavorable

b. $2,300 Favorable

Explanation:

a. The calculation of total, price, and quantity variances for labor is detailed below:

1. Total labor variance = (Produced units × Direct labor hours × Rate per hour) - (Actual direct labor hours × Average wage rate)

= (2,000 × 1.90 × $14.00) - (4,000 × $14.30)

= $53,200 - $57,200

= $4,000 Unfavorable

Labor price variance = (Hourly rate - Average rate) × Actual direct labor hours

= ($14.00 - $14.30) × 4,000

= -$0.3 × 4,000

= $1,200 Unfavorable

Labor quantity variance = (Produced units × Direct labor hours - Actual direct labor hours) × Hourly rate

= (2,000 × 1.90 - 4,000) × $14.30

= (3,800 - 4,000)  × $14.30

= -200 × $14.30

= $2,860 Unfavorable

b) Total overhead variance = Manufacturing overhead incurred - (Produced units × Direct labor hours × Predetermined overhead rate)

= $81,300 - (2,000 × 1.90 × $22.00)

= $81,300 - $83,600

= $2,300 Favorable

Answer

The solutions and explanations for the exercise are included in the corresponding documents attached.

You will find the necessary procedures, formulas, or explanations in the documents provided below. Feel free to ask if you have any questions so I can clarify your doubts kindly.

El gerente de una planta de procesamiento de alimentos enlatados tiene dos opciones de máquinas etiquetadoras. Con base en un análisis de tasa de retorno con un MARR del 20% por año, determina (a) qué modelo es económicamente mejor, y (b) si la selección cambia, siempre que ambas opciones tengan una vida útil de 4 años y todas las demás estimaciones permanezcan iguales.

Answer:

La respuesta se encuentra a continuación

Explanation:

Primero, compararemos los valores presentes (PV) de todos los gastos de las inversiones para tomar una decisión de inversión.

Dada la fórmula de PV = ((C1/(1+r)1) + ((C2/(1+r)2) + ((C3/(1+r)3) +…….+ ((Cn/(1+r)n) + valor presente de la inversión – valor presente del valor de salvamento

Donde, Cn es el gasto incurido en el periodo n y r es la tasa de interés por periodo.

Por lo tanto, para la Máquina A, el valor presente de los gastos es

= ((1600/(1+0.20)1) + ((1600/(1+0.20)2) + 15,000 – ((3000/(1+0.20)2)

= 1333.33 + 1111.11 + 15000 – 2083.33

= 15361.11

Para la Máquina B, el valor presente de los gastos es

= ((400/(1+0.20)1) + ((400/(1+0.20)2) + ((400/(1+0.20)3) + ((400/(1+0.20)4) + 25,000 - ((4000/(1+0.20)2)

= 333.33 + 277.77 + 25,000 – 2777.77

= 22833.33

Por lo tanto, se muestra que la Máquina A es la alternativa de menor costo y debe ser seleccionada.

Answer:

130 days

Explanation:

The Cash Conversion Cycle measures the average duration required for a company to transform its resources into cash.

It can be calculated using the formula

Days of Inventory Outstanding + Days of Sales Outstanding - Days of Payables Outstanding

where

Days of Inventory Outstanding represents the time taken to convert inventory into sales

Days of Sales Outstanding refers to the duration it takes for customers to settle their payments, and

Days of Payables Outstanding is the period the firm took to pay for the purchases made

Substituting in the values we have

= 100 + 60 - 30

= 130 days

The company's cash conversion cycle amounts to 130 days.