Answer:
Based on the calculations, the amount is $135,000.
Explanation:
Book value of the acquiring company's inventory before the merger = $90,000
Fair value of the acquired inventory = $45,000
Total inventory value post-business combination = $90,000 + $45,000 = $135,000
Thus, the total amount is $135,000
Respuesta:
1) Variación de Tasa de Costo Indirecto Variable = ( SR - AR )* AH
= ( $21 - $20) 3,500
= $3,500 Favorable
2) Tasa de Labor = ( SR - AR )* AH
= ( $24 - $24.9) 2,290
= $2,061 U
Explicación:
TOTAL = Costo estándar - Costo incurrido
Costo Estándar = $70,000 + $4,550
= $74,550
Tasa Estándar = $74,550 / 3,550
= $21
costo incurrido = AR * horas de máquina
costo por hora de máquina = $70,000/3,500
= $20
2) Tasa de Labor = ( SR - AR )* AH
= ( $24 - $24.9) 2,290
= $2,061 U
AR = $57,021/2,290 = $24.9
AR = Tasa Real
SR = Tasa Estándar
AH = Horas Reales
