The Bartlesville plant of Harmon Company produces an industrial chemical. at the beginning of the year, the Bartlesville plant had the following standard cost sheet:

Direct material: (10 pounds @ $1.60)           $16.00

Direct labor: (0.75 hours @ $18.00)              $13.50

Variable overhead: (0.75 @ $4.00)                $3.00

Fixed overhead: (0.75 @ $3.00)                     $2.25

                                                                       _____

Standard cost per unit                                  $34.75

The Bartlesville plant computes its overhead rates using practical volume, which is 72,000 units. The actual results for the year are as follows:

a. Units produced: 70,000.

b. Direct materials purchased: 744,000 pounds @ $1.50 per pound.

c.   Direct materials used: 736,000 pounds.

d. Direct labor: 56,000 hours @ $17.90 per hour.

e. Fixed overhead: $214,000

f.   Variable overhead: $175,400

Required:

1. Calculate all the following variances: (MUST show work)

a. Direct materials price and efficiency variances

b. Direct labor price and efficiency variances.

c.   Variable overhead price and efficiency variances.

d. Fixed overhead price and efficiency variances.

2. Record all the necessary journal entries for:

a. Materials purchases.

b. Materials used in production.

c.   Direct labor costs incurred in production.

d. Actual variable overhead costs incurred.

e. Variable overhead costs applied.

f.   Actual fixed overhead costs incurred.

g. Fixed overhead costs applied.

h. Recognition of variable overhead variances.

i.   Recognition of fixed overhead variances.

j.    Closing of all the variance accounts

A UK lottery prize pays 1000$ at the end of the first year, 2000$ at the second, 3000$ the third, and so on for 20 years. If there is only one prize in the lottery, 10000 tickets are sold, and you could invest your money elsewhere at 15 percent interest, how much is each ticket worth, on average ?

Answer : 3.98 $

Can anyone solve it by converting Arithmetic Series to Annuity first, and then converting Annuity to Present Value ? When I solve it, I am getting the answer 3.35.

Please dont solve it by calculating every year separately. Thanks

Roquan is an attorney and practices as a sole proprietor. This year, Roquan, who is single, had net business income of $90,000 from his law practice. Assume that Roquan pays $40,000 wages to his employees, he has $10,000 of property (unadjusted basis of equipment he purchased last year), has no capital gains or qualified dividends, and his taxable income before the deduction for qualified business income is $100,000. (Leave no answer blank. Enter zero if applicable.) Required: Calculate Roquan’s deduction for qualified business income. Assume the same facts as earlier, except Roquan’s taxable income before the deduction for qualified business income is $300,000.

a. Calculate Roquan’s deduction for qualified business income.

b. Assume the same facts as earlier, except Roquan’s taxable income before the deduction for qualified business income is $300,000.

If we are lucky, there may be a vaccine available for COVID-19 in the next year or so. However, vaccine hesitancy among parents (for their children) as well as among adults (for themselves) exists in the United States which may limit the country's ability to control the COVID-19 pandemic in the United States. As a health psychologist, you have been given the job of using a theory of health behavior change to design a multi-level public intervention to increase the rate of COVID-19 vaccine uptake once it has been found to be effective. Using one or more theories of health behavior change (see Health Behavior Theories in Gurung, Chapter 7 and slides from 6/15 and 6/22), please briefly describe 3 behavior change strategies that encompass multiple levels including strategies that, 1) medical and other social service providers can use with individual patients/families to get them to get the vaccine and/or vaccinate their children; 2) social strategies, including strategies for changing social norms about the benefits of getting the vaccine, and 3) structural strategies including ease of obtaining the vaccine such as the availability, price, amount of time required, etc.

Please be specific regarding which theory (or theories) you are using and the corresponding strategy. For example, using the Theory of Planned Behavior, you might focus on changing parental attitudes about getting the vaccine by creating an instagram posts/videos for parents that focus on the way they value their children's education. The video would demonstrate that by getting the vaccine, it will enable their child - and their child's friends - to be able to attend school in-person.

Describe 3 health behavior strategies and the corresponding theory of health behavior change for increasing the uptake of the potential COVID-19 vaccine.

What is the value today of a money machine that will pay $4,389.00 per year for 21.00 years? Assume the first payment is made 2.00 years from today and the interest rate is 7.00%.

Answer format: Currency: Round to: 2 decimal places.

What is the value today of a money machine that will pay $1,782.00 every six months for 21.00 years? Assume the first payment is made 4.00 years from today and the interest rate is 10.00%.

Answer format: Currency: Round to: 2 decimal places.

Could really use the help! am trying to understand the process

In Python

Create a function called ????. The function receives a "string" that represents a year (the variable with this "String" will be called uve) and a list containing "strings" representing bank accounts (call this list ????).

• Each account is represented by 8 characters. The format of each account number is "** - ** - **", where the asterisks are replaced by numeric characters.

o For example, “59-04-23”.

• The two central characters of the "string" of each account represent the year in which the account was created.

o For example, the account “59-04-23” was created in 2004.

o Assume that all years are from the year 2000 onwards.

• The year in uve is represented by four characters.

o For example, "2001"

• The function must return a list with all the accounts that were created in the year indicated in ???, with each counts without the “-“ symbols.

o For example, if the accounts are [“49-01-26”, “19-01-33”, “99-01-53”, “59-04-23”] and the year of interest is "2001", then the function should return ["490126", "190133", "990153"]; note that the accounts continue in the form of a "string".

• In addition, the function must return the percentage of accounts that were created in the year indicated by ???.

o For example, if the accounts are [“49-01-26”, “19-01-33”, “99-01-53”, “59-04-23”] and the year of interest is "2001", so the function should return 75% (three accounts were created in 2001, and there are four accounts, therefore 100 × 3/4 = 75%)

A manager receives a forecast for next year. Demand is projected to be 528 units for the first half of the year and 960 units for the second half. The monthly holding cost is $2 per unit, and it costs an estimated $55 to process an order.

a. Assuming that monthly demand will be level during each of the six-month periods covered by the forecast (e.g., 88 per month for each of the first six months), determine an order size that will minimize the sum of ordering and carrying costs for each of the six-month periods. (Round your answers to the nearest whole number.)

Period Order Size

1 – 6 months units

7 – 12 months units

b. If the vendor is willing to offer a discount of $10 per order for ordering in multiples of 50 units (e.g., 50, 100, 150), would you advise the manager to take advantage of the offer in either period? If so, what order size would you recommend? (Round intermediate calculations to 2 decimal places.)

Period Order Size

1 – 6 months units

7 – 12 months units

Consider a project with free cash flows in one year of $ 133 495 in a weak market or $ 199 139 in a strong​ market, with each outcome being equally likely. The initial investment required for the project is $ 90 000​, and the​ project's unlevered cost of capital is 15 %. The​ risk-free interest rate is 9 %. ​(Assume no taxes or distress​ costs.) a. What is the NPV of this​ project? b. Suppose that to raise the funds for the initial​ investment, the project is sold to investors as an​ all-equity firm. The equity holders will receive the cash flows of the project in one year. How much money can be raised in this waylong dashthat ​is, what is the initial market value of the unlevered​ equity? c. Suppose the initial $ 90 000 is instead raised by borrowing at the​ risk-free interest rate. What are the cash flows of the levered equity in a weak market and a strong market at the end of year​ 1, and what is its initial market value of the levered equity according to​ MM?

Closing the Balances in The Variance Accounts at the End of the Year

Yohan Company has the following balances in its direct materials and direct labor variance accounts at year-end:

Unadjusted Cost of Goods Sold equals $1,520,000, unadjusted Work in Process equals $286,000, and unadjusted Finished Goods equals $270,000.

What if any ending balance in a variance account that exceeds $9,000 is considered material? (a) Close the immaterial variance accounts to Cost of Goods Sold. (b) Prorate the largest of the labor variances among Cost of Goods Sold, Work in Process, and Finished Goods on the basis of prime costs in these accounts. (c) Prorate the largest of the material variances among Cost of Goods Sold, Work in Process, and Finished Goods on the basis of prime costs in these accounts. The prime cost in Cost of Goods Sold is $1,050,000, the prime cost in Work in Process is $160,200, and the prime cost in Finished Goods is $128,000. If an amount box does not require an entry, leave it blank or enter "0".

Note: Round all interim calculations to three decimal places, and round your final answers to the nearest dollar. Adjust credit entry for rounding to ensure debits equal credits in journal entry.

What are the adjusted balances in Work in Process, Finished Goods, and Cost of Goods Sold after closing out all variances?