The results for July for Brahms & Sons
follow:
| Actual (based on actual sales of 66,000 units) | Master Budget (based on budgeted sales 64,000 units) | ||||||||||
| Sales revenue | $ | 510,000 | $ | 544,000 | |||||||
| Less | |||||||||||
| Variable costs | |||||||||||
| Direct material | 66,000 | 54,400 | |||||||||
| Direct labor | 82,000 | 96,000 | |||||||||
| Variable overhead | 89,000 | 96,000 | |||||||||
| Marketing | 15,800 | 16,000 | |||||||||
| Administrative | 14,200 | 16,000 | |||||||||
| Total variable costs | $ | 267,000 | $ | 278,400 | |||||||
| Contribution margin | $ | 243,000 | $ | 265,600 | |||||||
| Less | |||||||||||
| Fixed costs | |||||||||||
| Manufacturing | 111,000 | 106,000 | |||||||||
| Marketing | 24,100 | 16,000 | |||||||||
| Administrative | 84,500 | 83,000 | |||||||||
| Total fixed costs | $ | 219,600 | $ | 205,000 | |||||||
| Operating profits | $ | 23,400 | $ | 60,600 | |||||||
Required:
Prepare a profit variance analysis for Brahms & Sons. ( Do not round intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option.)
| actual (66000 units) | Manufacturing variance | Marketing & admin variance | Sales price variance | Flexible budget (units) | Sales activity variance | Master budget (64000 units) | |
| Sales Revenue | 510000 | -51000 /u | 561000 | ? | 544000 | ||
| variable costs | |||||||
| manufacruing | |||||||
| Direct materials | 66000 | ? | ? | ? | 54400 | ||
| Direct Labor | 82000 | ? | ? | ? | 96000 | ||
| Overhead | 89000 | ? | ? | ? | 96000 | ||
| Marketing | 15800 | ? | ? | ? | 16000 | ||
| Admin | 14200 | ? | ? | ? | 16000 | ||
| Contribution Margin | 243000 | ? | ? | ? | ? | ? | 265600 |
| Fixed Costs | |||||||
| Manufacturing | 111000 | ? | ? | ? | 106000 | ||
| Marketing | 24100 | ? | ? | ? | 16000 | ||
| Admin | 84500 | ? | ? | ? | 83000 | ||
| operating profit | 23400 | ? | ? | ? | ? | ? | 60600 |
In: Accounting
Richard, barry and Andrew decided to enter into a partnership agreement as from 1st July 2018, some of the provisions of which were as follows.
Required
Prepare general journal entries necessary to open the records of the partnership.
Prepare the balance sheet of the partnership immediately after formation.
Prepare a Profit Distribution account for the year ended 30 June 2019.
In: Accounting
Buffers based on di- or triprotic acids may have multiple pH regions over which they are stable. That is, they exhibit some stability as the pH of solution is equivalent to each of their pKas (pKa1, pKa2, pKa3). If you have a di- or triprotic buffer, state below whether you see evidence of this in the form of your pH curve. If you do not see evidence of this, explain why this should be the case.
In: Chemistry
Find the pH of each of the following solutions of mixtures of acids.
8.0×10−2 M in HNO3 and 0.185 M in HC7H5O2,
1.5×10−2 M in HBr and 2.0×10−2 M in HClO4,
9.5×10−2 M in HF and 0.230 M in HC6H5O,
0.100 M in formic acid and 5.5×10−2 M in hypochlorous acid
please show work
In: Chemistry
Why are the most abundant elements found in our bodies not the most abundant elements found in Earth's crust? (e.g., What characteristics of the most abundant elements in our bodies make them suitable for life?)
How do the structures of carbohydrates, lipids, proteins (structural and enzymatic), and nucleic acids relate to their functions? Include in your discussion a brief description of the structure of each type of molecule.
In: Biology
Identify the level of measurement (nominal, ordinal, interval or ratio) that is most appropriate:
a.) Ratings in Zagat’s Guide for Boston eateries __________________________________
b.) Altitudes above sea level of Himalayan peaks _________________________________________
c.) Temperature readings in Celsius of arboreal canopies __________________________
d.) Types of nucleic acids found in genetic material _____________________________________
e.) Years that assassinations of world leaders occurred ________________________________
f.) Temperature readings in Fahrenheit of nuclear reactor cores _______________________________
In: Statistics and Probability
In: Chemistry
In which of the three major macromolecules would you find hydrocarbons?
Which functional groups would you find in different types of macromolecules? (Hydroxyl, Carbonyl, Carboxyl, Amino, Sulfhydryl, Phosphate, and Methyl groups)
How does carbon organization vary in fructose compared to glucose monosaccharides? What type of reaction forms the glycosidic linkage in a disaccharide like sucrose?
Please give explanations thank you!
In: Biology
which of the following statements about the charge distribution on the amino acid glutamate is incorrect ?
glutamate has three different ionizable groups
at a very low pH, the most abundant form of glutamate will have net charge of +1
at a very high pH the most abundant form of glutamate will have a net charge of -2
at a pH of aprox. 3.2 glutamate will not contain any charged groups
all of the above are correct
In: Chemistry
DNA template TACGCATTGGAAAGCATC
Messenger RNA _______________________________
Amino acid sequence ________________________________
3. Briefly describe the role of the following RNA molecules in translation.
mRNA, tRNA, rRNA
In: Biology