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Question : 51. Rounding often necessary to make the Production Report cumulative cost : 1197775

Accounting

 

51. Rounding is often necessary to make the Production Report cumulative cost total agree to the total costs accounted for. In the following periods, the amount of the adjustment is either added to or subtracted from the _____________ in work in process. 

A. direct materials

B. direct labor

C. manufacturing overhead

D. credit entry

52. A firm had a beginning work in process inventory totaling $4,000 and current period costs of $22,500. Equivalent production was 5,000 units, and 3,000 units were completed and transferred to the finished goods inventory. Inventory costs would be determined using a unit cost of 

A. $8.83.

B. $5.30.

C. $4.50.

D. $7.50.

53. Simon Productions Company had a beginning work in process inventory totaling $6,000. During the current period, the company added materials costs of $12,300, labor cost of $14,500 and overhead of $18,200. Equivalent production was 12,000 units, and 9,000 units were completed and transferred to the finished goods inventory. Inventory costs would be determined using a unit cost of 

A. $5.67.

B. $3.75.

C. $4.25.

D. $8.50.

54. The source of the cost data that appears in a cost of production report is 

A. the Finished Goods Inventory account.

B. the job order cost sheet.

C. the prior period income statement.

D. the Work in Process Inventory accounts.

55. In a process cost accounting system, 

A. the Finished Goods Inventory account is debited for the cost of completed units any time during the month.

B. the Work in Process Inventory accounts are used to accumulate the costs for labor, materials, and manufacturing overhead.

C. manufacturing overhead is not included in the determination of inventory costs.

D. inventory costs are calculated when goods are sold.

56. The entry to transfer costs from Department A to Department B is recorded as 

A. a debit to Finished Goods Inventory and a credit to Work in Process—Dept. A.

B. a debit to Work in Process—Dept. B and a credit to Work in Process—Dept. A.

C. a debit to Work in Process—Dept. A and a credit to Work in Process—Dept. B.

D. a debit to Work in Process—Dept. A and a credit to Finished Goods Inventory.

57. When finished goods are sold, the entry to record the cost of goods sold includes 

A. a debit to Finished Goods Inventory and a credit to Cost of Goods Sold.

B. a debit to Cost of Goods Sold and a credit to Sales.

C. a debit to Cost of Goods Sold and a credit to Finished Goods Inventory.

D. a debit to Finished Goods Inventory and a credit to Sales.

58. At the end of the month, the entry to close the Manufacturing Overhead control account is recorded as 

A. a debit to Manufacturing Overhead Applied and a credit to Manufacturing Overhead.

B. a debit to Work in Process Inventory accounts and a credit to Manufacturing Overhead.

C. a debit to Manufacturing Overhead and a credit to the Work in Process inventory accounts.

D. a debit to Manufacturing Overhead and a credit to Manufacturing Summary.

59. In a process cost accounting system, the average unit cost of a product is determined by dividing the appropriate costs by 

A. the number of units placed in production during the period.

B. the number of units transferred to another department.

C. the equivalent production units.

D. the number of units transferred to the finished goods inventory.

60. On a cost of production report, beginning work in process 

A. is included in the quantity to be accounted for.

B. is included in the quantity accounted for.

C. is not included on the report.

D. appears on the job cost sheet only.

61. The current department costs categories are 

A. work in process—beginning costs, started in production costs, and transferred in costs.

B. materials costs, labor costs, and manufacturing overhead costs.

C. work in process—beginning costs, transferred out to next department costs, and work in process—ending costs.

D. started in production costs, transferred in from prior department costs, and transferred out to next department costs.

62. When beginning inventory is part of the production report, costs from the prior department are included. They are 

A. the beginning inventory amount and the costs transferred in.

B. the beginning inventory amount.

C. the costs transferred in.

D. the beginning inventory costs transferred in.

63. The method that combines the cost of beginning inventory and the current costs of the period is the 

A. market value process costing method.

B. method of net realizable value.

C. replacement cost method.

D. average method of process costing.

 

 

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July 1, 2023
    

  

RESPOND TO THESE DISCUSSION POST BASED ON THE TOPIC “One of the security findings in the gap analysis given in the Case Document was high turnover and low morale among employees. Upon further investigation, you discover that the company does not provide specialized training to bridge special skill gaps, and there is no wellness system in place to help employees keep in physical shape. After completing the assigned readings (The Impact of Rewards Programs on Employee Engagement and How Employee Wellness Programs Can Generate Savings for Your Company), address the following in your initial post:

· List five ideas for a worksite wellness program to help employees improve their stress anxiety, fatigue, and boredom.

· To what extent do you think a wellness program influences employees’ productivity?

· To what extent do you think rewards affect employee performance?

· What strategies do you propose to address lack of knowledge, skills, and abilities?

Then, thoughtfully respond to your classmates. Do you agree with their assessment of a rewards and/or wellness program? Why or why not? Do you have any personal experience to support your opinion?” (TWO (2) PARAGRAPHS EACH WITH REFERENCES ON EACH OF THEM SEPARATELY, 

NOT TOGETHER)

1.Jon swea 

The items that we use at our office to reduce the low morale and turnover are commissions, healthy PTO collection, set work hours, and active employment in areas of interest. This help leads my team to keep on track with what needs to be done as well as knowing that we care about them. Everyone is given a good salary that people can live off of, and the options to earn extra money by putting in the extra effort. This allows my team to determine how much they would like to work this month or how little. Armed with this choice, the majority choose to put in the extra effort to live more comfortably with the additional income. Tied in with the extra income is the faster-earning rate of PTO. This allows people to break away from work when needed for vacation purposes, appointments, etc. without the concern of being docked pay. The option to change their work schedule also allows my team to lessen the use of PTO for such things as appointments. This option gives those members with kids ability to decrease their costs by being able to take their kids to school and not pay for daycare.

By working as a third party IT company, the team is exposed to a multitude of different problems to resolve on a daily basis. This gives the team the understanding that the work is done each day will vary based on the issues that are called in. By having this variety, you help to lessen the problem of boredom from working the same point over and over again. When we tie in items of interest to the team members, we allow them to expand on the knowledge that they find interesting while increasing the technical awareness of the entire team. When one person learns something new, they tend to show it to others and help them understand the same thing.

With these choices that we as the company have made, we have seen an increase in the work performance from our members while reducing the amount of time that each person is out of the office. If companies take the time to understand and care about their employees, the companies will find that their employees will be more willing to give additional effort in their work. With this extra energy from their employees, you see a want from the people to stick around, and that keeps the morale up and the costs of employee turnover.

2.Ter bAR). SIX ONE

High stress can result in depression, anxiety, compulsive behaviors and substance abuse. Moreover, it can lead to headaches, fatigue, insomnia, stomach disorders, hypertension and high blood pressure.

A study published August 2011 in BMC Public Health, Psychosocial Working Conditions and the Utilization of Health Care Services, shows that those with high-stress jobs visited physician’s 26 percent more often than those with low-stress jobs. The European Agency for Safety and Health at Work reports that over half of the 550 million working days lost annually in the U.S. from absenteeism are stress-related. It goes on to say that unanticipated absenteeism is estimated to cost American companies $602 per worker per year and the price tag for large employers could approach $3.5 million annually. (2011)

My company uses various programs to improve stress, fatigue and stress. These programs keep employees from being content and complacent. At the phone company, many employees have high seniority only see retirement. Though, many are interested in wellness programs. Our company is focused on prevention to improve the wellness of our employees. We have an aging workforce at the phone company. Periodically, we have wellness drives available such as blood pressure and diabetes screening. A well workforce increases productivity and absenteeism.

Many of our programs have team captains, worksheets to log progress. I participated in a group in my building where we counted steps each week. It was a fun exercise and a stress reliever. We also get a great discount with the nationally known LA Fitness.

1. Chairman’s Fit Bit challenge we log our steps each week and the winners are recognized in company newsletter.

2. We have a program mentoring and job shadow program to allow employees who interested in a different job it’s titled - “Swapopportunities” This will keep employees from being stagnant.

3. We have company call Alliance that’s partnered with the company they have aerobics, line dancing and yoga classes during lunch.

4. We have a company gym, nonetheless the only drawback it’s closed on weekends and at 7pm in the evenings.

5. Meditation rooms are available in all buildings.

3.tIM Kor)

For wellness programs I will look at programs I have seen, and my perception of the impact.

1. Hewlett Packard, circa late 1970’s early 1980’s – Child care was made available on site and fresh fruit bowls were placed around the work areas. The child care program was a resounding success with people working longer hours since if they were in the middle of a project they did not need to run out to make a pick up deadline for the kids, etc. Fruit bowls were popular and seemed to help overall attitude but I don’t know if it made any impact on physical health.

2. US Navy, circa early 1980’s – competition between the different submarines on the waterfront in physical activities (volleyball, handball, racquetball, etc.) Worked out well after Doc started getting people to do warmups first. Quite a few strains and pulled muscles to start.

3. Federal Government (various agencies), currently – time (limited) is given during the workday for physical activity. Partially successful, people that are self-starters already take advantage of it. I think it needs more management encouragement to get some people started.  

4. US Embassy Islamabad Pakistan, currently – Local food producers are invited in once a week to bring fresh items in to sell to the staff. Working very well, menu in the Embassy has changed because of people enjoying the local food were able to get it brought in as a regular menu choice.

5. Erbil Iraq Diplomatic Support Facility, circa 2013-14 – Volleyball every day at lunchtime. Small compound and it became a source of pride that we played every day regardless of the weather (120 degrees to blizzards 7days a week).

One of the most successful reward programs I saw was in the early 1980’s with the US Navy doing “BeneSugg” (Beneficial Suggestions). If a sailor found a product or service that could be obtained at a better price they would submit the recommendation. It would get evaluated to make sure it was equivalent or better than the current product/service and if the Navy was able to adopt it the sailor would get a onetime check for 10% of the annual savings.

My favorite way to address lack of knowledge, skills, and abilities is mentorship. I have found if the program is supported by upper management it has the ability to form a very strong commitment to the mission of the organization and foster a good working environment.  I believe it is also a stress reduction due to the ability to have candid conversations between mentor and person being mentored.

PLEASE READ THIS.IT IS VERY IMPORTANT

Allow your discussion posts to be detailed and capable of sharing knowledge, ideas and points.  You must discuss the topic using your own words first.  Using your own words indicate you understand the topic of discussions.  Secondly, you must cite your sources in-text.  This is necessary to justify your points. Sources from several sources showed good research abilities.  Lastly, you must provide references at the bottom of your post.  A discussion post without justification with sources does not show proper research abilities. A terse and not detailed discussions represent post that would not provide enough sharing of knowledge or proper understanding of the topic. DO NOT just copy and paste a sentence from online with citation at the end as your own discussion. I have not asked for definitions, I asked for discussions and will not buy this.  You must show understanding of the discussion topic by using your own words to describe the topic and then justify that with sources.

www.citationmachine.net to format references into the APA style if necessary. Extremely important. Intext citations is very essential and highly needed as well.

 

use double spacing, 12-point Times New Roman font, and one-inch margins. Sources should be cited according to APA citation method (citation should be relevant and current). Page-length requirements:2 PAPARAGRAPHS FOR EACH PROMPT ANSWER. Make sure you cite if you take a piece of someone’s work, very important and your reference should relate to your writing (don’t cite a reference because it relates to the course and not this very paper) at least 2 current and relevant academic references. No heavy paraphrasing of others work.

   

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July 1, 2023
    

Overview

The nature of a disaster determines the response and future preparedness. The geographic scope, number of populations affected, and uniqueness of the threat may present unique difficulties in disaster preparedness and emergency management. Preparing for and addressing emergencies effectively is a joint responsibility of all the stakeholders. On the basis of their capabilities, responsibilities, and priorities, each stakeholder plays a role in responding to the emergency, which contributes to the overall response.

Before you begin working on the assignment, review the module learning resources. Use the module resources to choose one interagency recovery coordination case study, which you will use to complete this assignment.

In this assignment, you will analyze your selected case study to understand the magnitude of the emergency, the involvement of stakeholders, challenges with the emergency planning, effectiveness of the plan, and areas for improvement. On the basis of your analysis, you will write an assessment summarizing the agency or agencies’ involvement in the disaster response efforts and make recommendations for future improvement to the federal agency. By being able to explain how federal agencies address stakeholder needs during an emergency, including how competing priorities between federal and state agencies impact local-level stakeholders and how stakeholders influence disaster recovery and preparedness plans, you will be even more prepared to successfully complete Project Two.

Prompt

Choose and analyze one interagency recovery coordination case study provided in the module resources. Then, submit a document containing both an assessment report and a recommendation letter to the head of the federal agency involved in the disaster recovery.

You must cite at least three additional outside sources to support your assessment and recommendations. You may not use any of the module resources to support your claims (with the exception of the case study you chose from the module resources). For additional help with completing this assignment, refer to the Shapiro Library Guide: Nursing – Graduate item in the Start Here module. You may also use the Online Writing Center, located in the Academic Support module.

Specifically, you must address the following rubric criteria:

  1. Background of Disaster or Emergency: Briefly describe the background of the selected disaster or emergency case study from the healthcare perspective.
  2. Role of Federal Response Agencies: Analyze the role of the federal response agency in emergency or disaster management from the selected case study. Consider the following questions in your response:
    1. How does the federal agency’s involvement impact the overall emergency response management in the chosen case study?
    2. How did coordination between the federal agency and other stakeholders positively and/or negatively impact the emergency response management?
  3. Stakeholders’ Influence: Analyze the influence of stakeholders on the emergency preparedness policies. Consider the following questions in your response:
    1. Who among the stakeholders led and/or influenced the emergency response management in the selected case study?
    2. Who (federal, state, or local agencies), according to you, has a more significant impact on the emergency preparedness policies, and why?
  4. Impact of Stakeholders’ Priorities: Describe the impact of stakeholders’ priorities on the effectiveness of emergency response management. Consider the following questions in your response:
    1. How do the priorities of federal and state agencies impact emergency response management?
    2. Which factors do federal and state agencies consider when setting up the priorities for emergency response management?
  5. Summary of Analysis: Summarize your analysis of the case study, including what was effective and what was ineffective in emergency response management. Consider the following questions in your response:
    1. Which three response efforts do you consider effective, and why?
    2. Which three response efforts do you consider ineffective, and why?
    3. Which of the stakeholders contributed more effectively than others, and why?
  6. Recommendations: Recommend a minimum of two strategic improvement suggestions to the federal agencies about emergency response management. Consider the following question in your response:
    1. How will your suggestions help underserved/vulnerable populations?
default image
July 1, 2023
    

Overview

The nature of a disaster determines the response and future preparedness. The geographic scope, number of populations affected, and uniqueness of the threat may present unique difficulties in disaster preparedness and emergency management. Preparing for and addressing emergencies effectively is a joint responsibility of all the stakeholders. On the basis of their capabilities, responsibilities, and priorities, each stakeholder plays a role in responding to the emergency, which contributes to the overall response.

Before you begin working on the assignment, review the module learning resources. Use the module resources to choose one interagency recovery coordination case study, which you will use to complete this assignment.

In this assignment, you will analyze your selected case study to understand the magnitude of the emergency, the involvement of stakeholders, challenges with the emergency planning, effectiveness of the plan, and areas for improvement. On the basis of your analysis, you will write an assessment summarizing the agency or agencies’ involvement in the disaster response efforts and make recommendations for future improvement to the federal agency. By being able to explain how federal agencies address stakeholder needs during an emergency, including how competing priorities between federal and state agencies impact local-level stakeholders and how stakeholders influence disaster recovery and preparedness plans, you will be even more prepared to successfully complete Project Two.

Prompt

Choose and analyze one interagency recovery coordination case study provided in the module resources. Then, submit a document containing both an assessment report and a recommendation letter to the head of the federal agency involved in the disaster recovery.

You must cite at least three additional outside sources to support your assessment and recommendations. You may not use any of the module resources to support your claims (with the exception of the case study you chose from the module resources). For additional help with completing this assignment, refer to the Shapiro Library Guide: Nursing – Graduate item in the Start Here module. You may also use the Online Writing Center, located in the Academic Support module.

Specifically, you must address the following rubric criteria:

  1. Background of Disaster or Emergency: Briefly describe the background of the selected disaster or emergency case study from the healthcare perspective.
  2. Role of Federal Response Agencies: Analyze the role of the federal response agency in emergency or disaster management from the selected case study. Consider the following questions in your response:
    1. How does the federal agency’s involvement impact the overall emergency response management in the chosen case study?
    2. How did coordination between the federal agency and other stakeholders positively and/or negatively impact the emergency response management?
  3. Stakeholders’ Influence: Analyze the influence of stakeholders on the emergency preparedness policies. Consider the following questions in your response:
    1. Who among the stakeholders led and/or influenced the emergency response management in the selected case study?
    2. Who (federal, state, or local agencies), according to you, has a more significant impact on the emergency preparedness policies, and why?
  4. Impact of Stakeholders’ Priorities: Describe the impact of stakeholders’ priorities on the effectiveness of emergency response management. Consider the following questions in your response:
    1. How do the priorities of federal and state agencies impact emergency response management?
    2. Which factors do federal and state agencies consider when setting up the priorities for emergency response management?
  5. Summary of Analysis: Summarize your analysis of the case study, including what was effective and what was ineffective in emergency response management. Consider the following questions in your response:
    1. Which three response efforts do you consider effective, and why?
    2. Which three response efforts do you consider ineffective, and why?
    3. Which of the stakeholders contributed more effectively than others, and why?
  6. Recommendations: Recommend a minimum of two strategic improvement suggestions to the federal agencies about emergency response management. Consider the following question in your response:
    1. How will your suggestions help underserved/vulnerable populations?
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