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Dani’s dishwasher unexpectedly broke so she goes to Home Depot and tells the sales rep that she’s looking for a sleek, inexpensive, and most importantly dependable dishwasher. The sales rep tells her to focus her search on LG and Whirlpool dishwashers because of their design and dependability, but those are also the most expensive dishwashers. Dani asks about the Samsung dishwashers and the sales rep says they are not known for their dependability, but they are cheaper, and they are offering a five-year warranty on their product. Dani decides to buy the Samsung because it’s cheaper and she feels assured by the five-year warranty. What layer of product convinced Dani to buy the Samsung dishwasher?

Assume that Rio conducts an ABC analysis for a second product of Agatha, the ‘Darkhold’ annual planner, which is very popular amongst young professionals that have moved on from their first career job. Rio’s analysis indicates  the following based on actual results: Traditional system MOH allocation information:  30,000 DLH  $420,000 MOH allocated to the ‘Darkhold’ annual planer. ABC MOH allocation information. Activity Calculation ABC Cost Production $10.33 per machine hour × 30,000 machine hours $309,900.00  Supervisor Wages $21.20 per hour × 4,000 hours 84,800.00  Quality Inspection $10.39 per inspection hour × 10,000 inspection hours 103,900.00  Total $498,600.00 Given the above information and the other information associated with Exhibit 1, Explain what would be the benefits to Agatha from adopting an Activity Based Cost system. Is there evidence of production cross-subsidization? How may Agatha’s management use the ABC information to improve decision making? YOU MAY ADDRESS THE QUESTIONS IN A PARAGRAPH OR IN BULLET POINTS BUT MAKE SURE YOU ARTICULATE COMPLETE THOUGHTS.       

During 2025, KM Construction sold 10,000 units, with beginning and ending units for the year of 1,000. Manufacturing costs were as follows: ​Variable FixedManufacturing costs per unit$11.00$7.00Operating costs (variable is per unit)$3.00$2.50Which of the following statements is true?

Allocate MOH costs to the production of the ‘Witches’ Road’ annual planner using the plant-wide rate of $14 per DLH (same as you would do for a normal costing system).

Gigi is considering launching a new jewelry business that’s operated out of a truck, like a food truck for jewelry. She’s running the financials and is trying to identify her break-even point. The cost of the truck is $100,000. The average unit price for the jewelry is $20. The average unit variable cost is $15. How many units must Gigi sell to breakeven?

Rosemary is a brand manager for The North Face and manages their school backpack business. Her boss just asked her to bring their unit market share of the school backpack category in Upper Arlington to the board of directors call in five minutes. Rosemary pulled the data and here’s what she found. North Face: 20 backpacks ($20/unit), JanSport: 30 backpacks ($10/unit), Champion: 50 backpacks ($6/unit). What is The North Face’s UNIT market share:

Chapulin Co. uses a normal costing system and applies MOH to jobs using a budgeted MOH rate based on machine hours. The budgeted manufacturing overhead for the year was estimated to be $172,000 and the estimated capacity for the plant was estimated at 25,000 machine hours. On January 1, Chapulin did not have jobs in process. During January, four jobs were placed in production Jobs #101, #102, #103 and #104, as follows : Job # 101 Job # 102 Job # 103 Job # 104 Machine Hours Used by the Job 800 950 555 300 Direct Materials $2,000 $3,000 1,500 800 Direct Labor 1,500 2,600 1,000 500 Manufacturing OVH ? ? ? ? Total ? ? ? ? Actual MOH cost for the month of January was $14,000. During the month, Chapulin completed Jobs #101 and #103. Required: [1 point] Calculate Chapulin’s budgeted overhead rate. [4 points] What was Chapulin’s Ending Balance for the WIP account for the month of January ? [2 points] What does any amount of over- or under-applied overhead mean for any balances in WIP Inventory and Finished Goods Inventory on the balance sheet?    

As mentioned in the lecture, pharmaceutical companies often use a(n) _________________ pricing strategy because they charge more for the drug when their patent is active, and then they lower the price once the patent ends and generics enter the market.

Which is an example of an ether?

Reddington Computers uses a job-order costing system. The following transactions occurred during May. While interning at Reddington Computers, Dembe was asked to prepare journal entries, in good form, for the following transactions: Raw materials purchased on account, $145,000. Raw materials used in production, $165,000 ($160,000 direct materials and $5,000 indirect materials). Direct labor cost of $66,000 and indirect labor cost of $15,000. Depreciation and other manufacturing overhead costs incurred/accrued during May, $100,000. The company applies manufacturing overhead cost to production using a predetermined rate of $24 per direct labor hour. A total of 4,000 direct labor hours were used in May. Jobs costing $250,000 according to their job cost sheets were completed during May and transferred to Finished Goods. Jobs that had cost $230,000 to complete according to their job cost sheets were shipped to customers during the month. These jobs were sold on account at 150% of manufacturing cost. Required (you may use scratch paper for calculation, however, J/Es must be written in the space below): a.    [6 points] Prepare journal entries to record the transactions:  3, 5, 6b.    [2 points] Determine the amount of overapplied MOH or underapplied MOH.c.    [2 points] Prepare the journal entry to eliminate any overapplied MOH or underapplied MOH, using the direct write-off method.