1.Discuss one specific theorist and debate their theory of development: Kohlberg.
2.Prenatal Influences on Healthy Development: Discuss the family adaptation to the newborn child.
3.The Infant & Early Childhood: Discuss the physical development in early childhood.
In: Nursing
Jane returned to work when her husband deserted her and their 2 sons. She is a bitter angry person but still tries to better herself by taking classes at a local college. She reads voraciously and watches movies that are easy to find since they are low on the Netflix queue.
Group of answer choices
late majority
innovator
early adopter
early majority
laggard
Kristina is elegant. Although in her 30's, she looks 21. She is self-assured, weight-conscious, and a trendy dresser. She and her wealthy husband visit new product blogs and forums and often attend product related forums, seminars, and special events.
Group of answer choices
innovator
early adopter
early majority
late majority
laggard
In: Economics
Please answer of the question ASAP!! You can just 2,3 sentences answer for each question.
2. How have Western views on early childhood development changed
over the years?
3. How have non-Western perspectives on childhood differed from
Western views?
4. How can a knowledge of early childhood development guide
classroom interactions and curriculum planning?
5. How can an understanding of early childhood development guide
the observation and identification of children with
disabilities?
6. How can a knowledge of early childhood development promote an
understanding and appreciation of diversity?
7. How can this knowledge guide advocacy and the shaping of public
policy?
8. Why should professionals study child development from a
multicultural perspective?
In: Psychology
Consider a lottery that pays to the winner an annuity of $350 that begins immediately (an annuity due) and then annually in year 1 through year 11 with one exception. Because of high administrative costs associated with running the lottery, the payment in year 6, and only 6, is not $350 but $0. Using an interest rate of 7%, determine the present value of this cash flow stream.
In: Finance
MCO Leather manufactures leather purses. Each purse requires 3 pounds of direct materials at a cost of $3 per pound and 0.7 direct labor hours at a rate of $19 per hour. Variable manufacturing overhead is charged at a rate of $3 per direct labor hour. Fixed manufacturing overhead is $13,000 per month. The company’s policy is to end each month with direct materials inventory equal to 30% of the next month’s materials requirement. At the end of August the company had 3,180 pounds of direct materials in inventory. The company’s production budget reports the following.
| Production Budget | September | October | November | |||
| Units to be produced | 4,700 | 6,600 | 6,100 | |||
(1) Prepare direct materials budgets for September and
October.
(2) Prepare direct labor budgets for September and
October.
(3) Prepare factory overhead budgets for September
and October.
Prepare direct materials budgets for September and October.
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In: Accounting
P5-3B
Presented here are selected transactions for Shaoshi Inc. during
October of the current year. Shaoshi uses a perpetual inventory
system.
|
Oct. 1 |
Purchased merchandise on account from Micron Ltd. at a cost of $86,000, terms 1/15, n/30, FOB shipping point. |
|
1 |
Freight charges of $1,400 were paid by the appropriate party on the October 1 purchase of merchandise. |
|
2 |
Returned for credit $4,000 of damaged goods purchased from Micron on October 1. |
|
6 |
Purchased supplies for $2,800 cash. |
|
8 |
Sold the remaining merchandise purchased from Micron to Guidant Corp. for $140,000 on account, terms 2/10, n/30, FOB destination. |
|
9 |
Freight charges of $2,300 were paid by the appropriate party on the October 8 sale of merchandise. |
|
10 |
Purchased equipment on account for $62,000. |
|
12 |
Guidant returned damaged merchandise that was purchased on October 8 for a $3,500 credit on account. The merchandise originally cost $2,185 and was not restored to inventory. |
|
15 |
Purchased merchandise for $36,300 cash. |
|
17 |
Received the balance owing from Guidant. |
|
28 |
Sold merchandise for $30,000 on account to Deux Ltée, terms 2/10, n/30, FOB shipping point. The merchandise had a cost of $18,000. |
|
29 |
Freight charges of $750 were paid by the appropriate party on the October 28 sale of merchandise. |
|
30 |
Paid Micron the balance owing. |
|
31 |
Deux returned some of the merchandise that was purchased on October 28 for a $5,000 credit on account. The merchandise originally cost $3,000 and was restored to inventory. |
Instructions
(a) Record the October transactions.
(b) Assume that Shaoshi took advantage of the 1% purchase discount offered by Micron Ltd. and paid Micron on October 14 rather than October 30. Record the entry that Shaoshi would make on October 14 and determine the cost of missing this purchase discount to Shaoshi.
Record and post purchase and sales transactions; prepare trial balance.
In: Accounting
Problem 2-44A
Tombert Company is a manufacturer of computers. Its controller resigned in October 2016. An inexperienced assistant accountant has prepared the following income statement for the month of October 2016.
| TOMBERT COMPANY Income Statement For the Month Ended October 31, 2016 |
|||||
| Sales (net) | $ 784,600 | ||||
| Less: Operating expenses | |||||
| Raw materials purchases | $264,450 | ||||
| Direct labour cost | 190,900 | ||||
| Advertising expense | 89,300 | ||||
| Selling and administrative salaries | 74,450 | ||||
| Rent on factory facilities | 60,750 | ||||
| Depreciation on sales equipment | 44,700 | ||||
| Depreciation on factory equipment | 31,800 | ||||
| Indirect labour cost | 28,300 | ||||
| Utilities expense | 12,800 | ||||
| Insurance expense | 8,300 | 805,750 | |||
| Net Loss | $(21,150) | ||||
Prior to October 2016, the company had been profitable every month.
The company’s president is concerned about the accuracy of the
income statement. As his friend, he has asked you to review the
income statement and make necessary corrections. After examining
other manufacturing cost data, you have acquired the following
additional information.
1. Inventory balances at the beginning and end of October were as
follows:
| October 1 | October 31 | |||
| Raw materials | $17,500 | $29,600 | ||
| Work in process | 16,500 | 14,500 | ||
| Finished goods | 30,900 | 45,700 |
2. Only 80% of the utilities expense and 51% of the insurance
expense apply to factory operations. The remaining amounts should
be charged to selling and administrative activities.
Calculate the following:
1. Prepare a schedule of the cost of goods manufactured for
October 2016. (Round answers to 0 decimal places, e.g.
125.)
| TOMBERT
COMPANY Cost of Goods Manufactured Schedule For the Month Ended October 31, 2016 |
2.
Prepare a correct income statement for October 2016.
(Round answers to 0 decimal places, e.g. 125. Enter
negative amounts using either a negative sign preceding the number
e.g. -45 or parentheses e.g. (45).)
| TOMBERT
COMPANY Income Statement For the Month Ended October 31, 2016 |
In: Accounting
Work in Process Account Data for Two Months; Cost of Production Reports
Pittsburgh Aluminum Company uses a process cost system to record the costs of manufacturing rolled aluminum, which consists of the smelting and rolling processes. Materials are entered from smelting at the beginning of the rolling process. The inventory of Work in Process—Rolling on September 1 and debits to the account during September were as follows:
Bal., 800 units, 20% completed:
Direct materials (800 x $4.6) $ 3,680
Conversion (800 x 20% x $1.9) 304
$ 3,984
From Smelting Department, 18,320 units $86,104
Direct labor 23,764
Factory overhead 12,796
During September, 800 units in process on September 1 were completed, and of the 18,320 units entering the department, all were completed except 1,700 units that were 60% completed. Charges to Work in Process—Rolling for October were as follows:
From Smelting Department, 21,100 units $103,390
Direct labor 29,590
Factory overhead 15,938
During October, the units in process at the beginning of the month were completed, and of the 21,100 units entering the department, all were completed except 1,000 units that were 90% completed.
Required:
1. Enter the balance as of September 1 in a four-column account for Work in Process—Rolling. Record the debits and the credits in the account for September. Construct a cost of production report and present computations for determining (a) equivalent units of production for materials and conversion, (b) costs per equivalent unit, (c) cost of goods finished, differentiating between units started in the prior period and units started and finished in September, and (d) work in process inventory. If an amount box does not require an entry, leave it blank.
ACCOUNT Work in Process-Rolling Department ACCOUNT NO.
BALANCE
DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT
Sept. 1 Bal., 800 units, 20% completed
3,984
3,984
Sept. 30 Smelting Dept., 18,320 units at $4.7
86,104
Sept. 30 Direct labor
23,764
Sept. 30 Factory overhead
12,796
Sept. 30 Finished goods
Sept. 30 Bal., 1,700 units, 60% completed
If an amount is zero, enter in a zero "0". Round cost per unit answers to the nearest cent.
Pittsburgh Aluminum Company
Cost of Production Report-Rolling Department
For the Month Ended September 30
Whole Units Equivalent Units
Units Direct Materials (a) Conversion (a)
Units charged to production:
Inventory in process, September 1
Received from Smelting Department
Total units accounted for by the Rolling Department
Units to be assigned costs:
Inventory in process, September 1
Started and completed in September
Transferred to finished goods in September
Inventory in process, September 30
Total units to be assigned costs
Costs
Costs Direct Materials Conversion Total Costs
Cost per equivalent unit:
Total costs for September in Rolling Department $
$
Total equivalent units
Cost per equivalent unit (b) $
$
Costs assigned to production:
Inventory in process, September 1 $
Costs incurred in September
Total costs accounted for by the Rolling Department $
Costs allocated to completed and partially completed units:
Inventory in process, September 1 balance (c) $
To complete inventory in process, September 1 (c) $
$
Cost of completed September 1 work in process $
Started and completed in September (c) $
Transferred to finished goods in September (c) $
Inventory in process, September 30 (d)
Total costs assigned by the Rolling Department $
2. Provide the same information for October by recording the October transactions in the four-column work in process account. Construct a cost of production report, and present the October computations (a through d) listed in part (1). If an amount box does not require an entry, leave it blank.
ACCOUNT Work in Process-Rolling Department ACCOUNT NO.
Balance
DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT
October 1 Balance
October 31 Smelting Dept., 21,100 units at $4.9
October 31 Direct labor
October 31 Factory overhead
October 31 Finished goods
October 31 Bal., 1,000 units, 90% completed
If an amount is zero, enter in a zero "0". Round cost per unit answers to the nearest cent.
Pittsburgh Aluminum Company
Cost of Production Report-Rolling Department
For the Month Ended October 31
Whole Units Equivalent Units
Units Direct Materials (a) Conversion (a)
Units charged to production:
Inventory in process, October 1
Received from Smelting Department
Total units accounted for by the Rolling Department
Units to be assigned costs:
Inventory in process, October 1
Started and completed in October
Transferred to finished goods in October
Inventory in process, October 31
Total units to be assigned costs
Costs
Costs Direct Materials Conversion Total Costs
Cost per equivalent unit:
Total costs for October in Rolling Department $
$
Total equivalent units
Cost per equivalent unit (b) $
$
Costs assigned to production:
Inventory in process, October 1 $
Costs incurred in October
Total costs accounted for by the Rolling Department $
Costs allocated to completed and partially completed units:
Inventory in process, October 1 balance (c) $
To complete inventory in process, October 1 (c) $
$
Cost of completed October 1 work in process $
Started and completed in October (c)
Transferred to finished goods in October (c) $
Inventory in process, October 31 (d)
Total costs assigned by the Rolling Department $
3. The cost per equivalent unit for direct materials
from August to October. The cost per equivalent unit for conversion costs
from August to October. These changes
be investigated for their underlying causes, and any necessary corrective actions should be taken.
In: Accounting
Work in Process Account Data for Two Months; Cost of Production Reports
Pittsburgh Aluminum Company uses a process cost system to record the costs of manufacturing rolled aluminum, which consists of the smelting and rolling processes. Materials are entered from smelting at the beginning of the rolling process. The inventory of Work in Process—Rolling on September 1 and debits to the account during September were as follows:
Bal., 400 units, 30% completed:
Direct materials (400 x $3.1)$ 1,240
Conversion (400 x 30% x $1.3)156
$ 1,396
From Smelting Department, 9,320 units$29,824
Direct labor8,672
Factory overhead4,670
During September, 400 units in process on September 1 were completed, and of the 9,320 units entering the department, all were completed except 700 units that were 90% completed. Charges to Work in Process—Rolling for October were as follows:
From Smelting Department, 10,700 units$36,380
Direct labor10,720
Factory overhead5,765
During October, the units in process at the beginning of the month were completed, and of the 10,700 units entering the department, all were completed except 500 units that were 60% completed.
Required:
1. Enter the balance as of September 1 in a four-column account for Work in Process—Rolling. Record the debits and the credits in the account for September. Construct a cost of production report and present computations for determining (a) equivalent units of production for materials and conversion, (b) costs per equivalent unit, (c) cost of goods finished, differentiating between units started in the prior period and units started and finished in September, and (d) work in process inventory. If an amount box does not require an entry, leave it blank.
ACCOUNTWork in Process-Rolling Department ACCOUNT NO.
BALANCE
DATEITEMPOST. REF.DEBITCREDITDEBITCREDIT
Sept. 1Bal., 400 units, 30% completed
Sept. 30Smelting Dept., 9,320 units at $3.2
Sept. 30Direct labor
Sept. 30Factory overhead
Sept. 30Finished goods
Sept. 30Bal., 700 units, 90% completed
If an amount is zero, enter in a zero "0". Round cost per unit answers to the nearest cent.
Pittsburgh Aluminum Company
Cost of Production Report-Rolling Department
For the Month Ended September 30
Whole UnitsEquivalent Units
Units Direct Materials (a)Conversion (a)
Units charged to production:
Inventory in process, September 1
Received from Smelting Department
Total units accounted for by the Rolling Department
Units to be assigned costs:
Inventory in process, September 1
Started and completed in September
Transferred to finished goods in September
Inventory in process, September 30
Total units to be assigned costs
Costs
Costs Direct Materials Conversion Total Costs
Cost per equivalent unit:
Total costs for September in Rolling Department $ $
Total equivalent units
Cost per equivalent unit (b) $ $
Costs assigned to production:
Inventory in process, September 1 $
Costs incurred in September
Total costs accounted for by the Rolling Department $
Costs allocated to completed and partially completed units:
Inventory in process, September 1 balance (c) $
To complete inventory in process, September 1 (c) $ $
Cost of completed September 1 work in process $
Started and completed in September (c) $
Transferred to finished goods in September (c) $
Inventory in process, September 30 (d)
Total costs assigned by the Rolling Department $
2. Provide the same information for October by recording the October transactions in the four-column work in process account. Construct a cost of production report, and present the October computations (a through d) listed in part (1). If an amount box does not require an entry, leave it blank.
ACCOUNTWork in Process-Rolling Department ACCOUNT NO.
Balance
DATEITEMPOST. REF.DEBITCREDITDEBITCREDIT
October 1Balance
October 31Smelting Dept., 10,700 units at $3.4
October 31Direct labor
October 31Factory overhead
October 31Finished goods
October 31Bal., 500 units, 60% completed
If an amount is zero, enter in a zero "0". Round cost per unit answers to the nearest cent.
Pittsburgh Aluminum Company
Cost of Production Report-Rolling Department
For the Month Ended October 31
Whole UnitsEquivalent Units
Units Direct Materials (a)Conversion (a)
Units charged to production:
Inventory in process, October 1
Received from Smelting Department
Total units accounted for by the Rolling Department
Units to be assigned costs:
Inventory in process, October 1
Started and completed in October
Transferred to finished goods in October
Inventory in process, October 31
Total units to be assigned costs
Costs
Costs Direct Materials Conversion Total Costs
Cost per equivalent unit:
Total costs for October in Rolling Department $ $
Total equivalent units
Cost per equivalent unit (b) $ $
Costs assigned to production:
Inventory in process, October 1 $
Costs incurred in October
Total costs accounted for by the Rolling Department $
Costs allocated to completed and partially completed units:
Inventory in process, October 1 balance (c) $
To complete inventory in process, October 1 (c) $ $
Cost of completed October 1 work in process $
Started and completed in October (c)
Transferred to finished goods in October (c) $
Inventory in process, October 31 (d)
Total costs assigned by the Rolling Department $
3. The cost per equivalent unit for direct materials from August to October. The cost per equivalent unit for conversion costs from August to October. These changes be investigated for their underlying causes, and any necessary corrective actions should be taken.
In: Accounting
Pittsburgh Aluminum Company uses a process cost system to record the costs of manufacturing rolled aluminum, which consists of the smelting and rolling processes. Materials are entered from smelting at the beginning of the rolling process. The inventory of Work in Process—Rolling on September 1 and debits to the account during September were as follows:
Bal., 1,000 units, 30% completed:
Direct materials (1,000 x $5) $ 5,000
Conversion (1,000 x 30% x $2.1) 630
$ 5,630
From Smelting Department, 24,000 units $122,400
Direct labor 34,978
Factory overhead 18,834
During September, 1,000 units in process on September 1 were completed, and of the 24,000 units entering the department, all were completed except 2,400 units that were 90% completed. Charges to Work in Process—Rolling for October were as follows:
From Smelting Department, 27,600 units $146,280
Direct labor 40,840
Factory overhead 21,996
During October, the units in process at the beginning of the month were completed, and of the 27,600 units entering the department, all were completed except 1,300 units that were 60% completed.
Required:
1. Enter the balance as of September 1 in a four-column account for Work in Process—Rolling. Record the debits and the credits in the account for September. Construct a cost of production report and present computations for determining (a) equivalent units of production for materials and conversion, (b) costs per equivalent unit, (c) cost of goods finished, differentiating between units started in the prior period and units started and finished in September, and (d) work in process inventory. If an amount box does not require an entry, leave it blank.
ACCOUNT
Work in Process-Rolling Department
ACCOUNT NO.
BALANCE
DATE
ITEM
POST. REF.
DEBIT
CREDIT
DEBIT
CREDIT
Sept. 1 Bal., 1,000 units, 30% completed
Sept. 30 Smelting Dept., 24,000 units at $5.1
Sept. 30 Direct labor
Sept. 30 Factory overhead
Sept. 30 Finished goods
Sept. 30 Bal., 2,400 units, 90% completed
If an amount is zero, enter in a zero "0". Round cost per unit answers to the nearest cent.
Pittsburgh Aluminum Company
Cost of Production Report-Rolling Department
For the Month Ended September 30
Whole Units
Equivalent Units
Units
Direct Materials (a)
Conversion (a)
Units charged to production:
Inventory in process, September 1
Received from Smelting Department
Total units accounted for by the Rolling Department
Units to be assigned costs:
Inventory in process, September 1
Started and completed in September
Transferred to finished goods in September
Inventory in process, September 30
Total units to be assigned costs
Costs
Costs
Direct Materials
Conversion
Total Costs
Cost per equivalent unit:
Total costs for September in Rolling Department $ $
Total equivalent units
Cost per equivalent unit (b) $ $
Costs assigned to production:
Inventory in process, September 1 $
Costs incurred in September
Total costs accounted for by the Rolling Department $
Costs allocated to completed and partially completed units:
Inventory in process, September 1 balance (c) $
To complete inventory in process, September 1 (c) $ $
Cost of completed September 1 work in process $
Started and completed in September (c) $
Transferred to finished goods in September (c) $
Inventory in process, September 30 (d)
Total costs assigned by the Rolling Department $
2. Provide the same information for October by recording the October transactions in the four-column work in process account. Construct a cost of production report, and present the October computations (a through d) listed in part (1). If an amount box does not require an entry, leave it blank.
ACCOUNT
Work in Process-Rolling Department
ACCOUNT NO.
Balance
DATE
ITEM
POST. REF.
DEBIT
CREDIT
DEBIT
CREDIT
October 1 Balance
October 31 Smelting Dept., 27,600 units at $5.3
October 31 Direct labor
October 31 Factory overhead
October 31 Finished goods
October 31 Bal., 1,300 units, 60% completed
If an amount is zero, enter in a zero "0". Round cost per unit answers to the nearest cent.
Pittsburgh Aluminum Company
Cost of Production Report-Rolling Department
For the Month Ended October 31
Whole Units
Equivalent Units
Units
Direct Materials (a)
Conversion (a)
Units charged to production:
Inventory in process, October 1
Received from Smelting Department
Total units accounted for by the Rolling Department
Units to be assigned costs:
Inventory in process, October 1
Started and completed in October
Transferred to finished goods in October
Inventory in process, October 31
Total units to be assigned costs
Costs
Costs
Direct Materials
Conversion
Total Costs
Cost per equivalent unit:
Total costs for October in Rolling Department $ $
Total equivalent units
Cost per equivalent unit (b) $ $
Costs assigned to production:
Inventory in process, October 1 $
Costs incurred in October
Total costs accounted for by the Rolling Department $
Costs allocated to completed and partially completed units:
Inventory in process, October 1 balance (c) $
To complete inventory in process, October 1 (c) $ $
Cost of completed October 1 work in process $
Started and completed in October (c)
Transferred to finished goods in October (c) $
Inventory in process, October 31 (d)
Total costs assigned by the Rolling Department $
3. The cost per equivalent unit for direct materials
from August to October. The cost per equivalent unit for conversion costs
from August to October. These changes
be investigated for their underlying causes, and any necessary corrective actions should be taken.
In: Accounting