Question : 31) Sara employs 25 professional cleaners. Budgeted costs total $900,000 : 1186266

Accounting

31) Sara employs 25 professional cleaners. Budgeted costs total $900,000 of which $525,000 are direct costs. Actual indirect costs were $396,900. Budgeted professional labour hours are 500,000 and actual hours were 525,000. What is the budgeted direct cost assignment rate?

A) $1.80 per hour

B) $1.7857 per hour

C) $0.75 per hour

D) $1.05 per hour

E) $1.00 per hour

32) The difference between actual costing and normal costing is

A) normal costing uses actual direct cost rates.

B) actual costing uses actual quantities of direct cost inputs.

C) normal costing uses budgeted quantities of actual direct cost inputs and budgeted indirect cost rates.

D) actual costing uses actual quantities of cost allocation bases.

E) normal costing uses budgeted indirect cost rates.

Use the information below to answer the following question(s).

Capable Carts manufactures custom carts for a variety of uses. The following data have been recorded for Job 892, which was recently completed. Direct materials used cost $6,300, the budgeted direct materials were $5,900. There were 180 direct labour hours worked on this job at a direct labour wage rate of $20 per hour; the budgeted direct labour wage rate was $21 per hour. There were 75 machine hours used on this job. The budgeted and actual indirect cost allocation rates are $32 and $29 per machine hour used, respectively.

33) What is the total manufacturing cost of Job 892 using normal costing?

A) $9,900

B) $12,300

C) $12,080

D) $12,255

E) $12,075

34) What is the total manufacturing cost of Job 892 using budget costing?

A) $9,900

B) $12,300

C) $12,080

D) $12,255

E) $12,075

35) What is the total manufacturing cost of Job 892 using actual costing?

A) $9,900

B) $12,300

C) $12,080

D) $12,255

E) $12,075

Use the information below to answer the following question(s).

World Engines Ltd. manufactures custom engines for use in the lawn and garden equipment industry. The company allocates manufacturing overhead based on machine hours. Selected data for costs incurred for Job 787 are as follows:

Direct materials used

$3,500

Direct labour hours worked

300

Machine hours used

400

Direct labour rate per hour

$16

Predetermined overhead rate based on machine hours

$18

Budgeted direct labour rate per hour

$20

Budgeted direct labour hours

310

Budgeted machine hours

370

Overhead rate based on actual indirect costs and actual machine hours

$15

Direct materials budgeted

$3,900

36) What is the total manufacturing cost of Job 787 using normal costing?

A) $17,100

B) $14,960

C) $12,800

D) $15,500

E) $14,300

37) What is the total manufacturing cost of Job 787 using budget costing?

A) $17,100

B) $14,960

C) $12,800

D) $15,500

E) $14,300

38) What is the total manufacturing cost of Job 787 using actual costing?

A) $17,100

B) $14,960

C) $12,800

D) $15,500

E) $14,300

39) Beacon Company does residential real estate appraisals. There are 40 professionals on its staff. Each professional is allotted the following number of hours per year:

Budgeted billable time for clients 1,800 hours

Budgeted vacation time 180 hours

Budgeted professional development 100 hours

Budgeted nonbillable time due to lack of demand 0 hours

Budgeted sick leave 120 hours

The company receives more jobs than it can handle and therefore rejects most out of town work. The budgeted salary for each professional is $44,000 per year with fringe benefits of $11,000.

During the previous year, the actual salaries were $46,500, plus fringe benefits of $11,500.

Required:

a.What was the total budgeted direct cost rate if the company believes that clients should be charged directly for its employees’ salaries and benefits?

b.What was the budgeted direct cost rate if the company wants to charge clients for employee vacation, sick leave, and professional development as an indirect cost?

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July 1, 2023

Instructions
The following are the best practices for creating your speech presentation:

Title Slide: Include the title, audience (who you prepared the presentation for – school or institution), the presenter who prepared it and will be the speaker, and date.
Attention-Getter: Give the audience a reason to pay attention. Make them want to listen to your speech.
Overview: List the main ideas and sections of your presentation for the following purposes:
- To introduce the subject and why the subject is important.
- To preview the main ideas and the order in which they will be covered.
- To establish the tone of the presentation.
- To include the questions you think your audience might have about your topic – questions you will answer during your presentation.
Body of the Presentation: Include the information you found during your research and investigation and organize it in a visually pleasing manner.
- Break out each main idea you will use in the body of your presentation.
- Show some type of division like levels of headers or titles
- Separate groups of bullets for the presentation.
- Use a header for the title of your presentation or subtitle of the section.
- Then, proceed to break out the main ideas. State the main idea, state major subpoints in each main idea, and provide evidence for each subpoint.
- Cite your evidence, quotes, and statistics within your presentation, and use in-text citations in APA format.
Summary and Conclusion: Summarizing is similar to paraphrasing but presents the gist of the material in fewer words than the original. An effective summary identifies the main ideas and major support points from the body of your outline or presentation. Minor details are left out. Summarize the benefits of the ideas and how they affect the thesis statement of the outline and main objective of the presentation.
References: Use the APA citation format. The illustrations should be included with your resources. APA tutorials are available in the Chamberlain University library.
- At least 4 authoritative, outside scholarly sources are required from Week 5 outline. (Anonymous authors or web pages are not acceptable.)
- Appropriate citations within the presentation are required on the last slide. Just copy and paste this from the last page of your outline – the references page. References should be in APA format.
  - Each resource should be entirely double spaced.
  - All entries must use hanging indents – the first line is flush left, and all the rest are indented.
- All Chamberlain University policies are in effect including the plagiarism policy.
Additional Hints
Use a minimum of 5 visual aids to further clarify and support the written part of your presentation. You could use example graphs, diagrams, photographs, flowcharts, maps, drawings, pictograms, tables, and Gantt charts.
Animation and video clips should not be used for this speech. YouTube is not allowed.
Click on the following link to view a presentation of sample slides. Click on the arrows to scroll through the slide show.
Link: Examples

Presentation Requirements (APA format)

Time Length: 5-7 minutes
Slide Length: Minimum of 8 slides
Slide Content
- Title slide
- Attention-Getter
- Overview
- Body of the Presentation
- Summary and Conclusion
- References slide (minimum of 4 scholarly sources from Week 5 outline)
Minimum of 5 visual aids

Grading
This activity will be graded based on W6 Presentation Grading Rubric.

July 1, 2023

Instructions
The following are the best practices for creating your speech presentation:

Title Slide: Include the title, audience (who you prepared the presentation for – school or institution), the presenter who prepared it and will be the speaker, and date.
Attention-Getter: Give the audience a reason to pay attention. Make them want to listen to your speech.
Overview: List the main ideas and sections of your presentation for the following purposes:
- To introduce the subject and why the subject is important.
- To preview the main ideas and the order in which they will be covered.
- To establish the tone of the presentation.
- To include the questions you think your audience might have about your topic – questions you will answer during your presentation.
Body of the Presentation: Include the information you found during your research and investigation and organize it in a visually pleasing manner.
- Break out each main idea you will use in the body of your presentation.
- Show some type of division like levels of headers or titles
- Separate groups of bullets for the presentation.
- Use a header for the title of your presentation or subtitle of the section.
- Then, proceed to break out the main ideas. State the main idea, state major subpoints in each main idea, and provide evidence for each subpoint.
- Cite your evidence, quotes, and statistics within your presentation, and use in-text citations in APA format.
Summary and Conclusion: Summarizing is similar to paraphrasing but presents the gist of the material in fewer words than the original. An effective summary identifies the main ideas and major support points from the body of your outline or presentation. Minor details are left out. Summarize the benefits of the ideas and how they affect the thesis statement of the outline and main objective of the presentation.
References: Use the APA citation format. The illustrations should be included with your resources. APA tutorials are available in the Chamberlain University library.
- At least 4 authoritative, outside scholarly sources are required from Week 5 outline. (Anonymous authors or web pages are not acceptable.)
- Appropriate citations within the presentation are required on the last slide. Just copy and paste this from the last page of your outline – the references page. References should be in APA format.
  - Each resource should be entirely double spaced.
  - All entries must use hanging indents – the first line is flush left, and all the rest are indented.
- All Chamberlain University policies are in effect including the plagiarism policy.
Additional Hints
Use a minimum of 5 visual aids to further clarify and support the written part of your presentation. You could use example graphs, diagrams, photographs, flowcharts, maps, drawings, pictograms, tables, and Gantt charts.
Animation and video clips should not be used for this speech. YouTube is not allowed.
Click on the following link to view a presentation of sample slides. Click on the arrows to scroll through the slide show.
Link: Examples

Presentation Requirements (APA format)

Time Length: 5-7 minutes
Slide Length: Minimum of 8 slides
Slide Content
- Title slide
- Attention-Getter
- Overview
- Body of the Presentation
- Summary and Conclusion
- References slide (minimum of 4 scholarly sources from Week 5 outline)
Minimum of 5 visual aids

Grading
This activity will be graded based on W6 Presentation Grading Rubric.

July 1, 2023

Instructions
The following are the best practices for creating your speech presentation:

Title Slide: Include the title, audience (who you prepared the presentation for – school or institution), the presenter who prepared it and will be the speaker, and date.
Attention-Getter: Give the audience a reason to pay attention. Make them want to listen to your speech.
Overview: List the main ideas and sections of your presentation for the following purposes:
- To introduce the subject and why the subject is important.
- To preview the main ideas and the order in which they will be covered.
- To establish the tone of the presentation.
- To include the questions you think your audience might have about your topic – questions you will answer during your presentation.
Body of the Presentation: Include the information you found during your research and investigation and organize it in a visually pleasing manner.
- Break out each main idea you will use in the body of your presentation.
- Show some type of division like levels of headers or titles
- Separate groups of bullets for the presentation.
- Use a header for the title of your presentation or subtitle of the section.
- Then, proceed to break out the main ideas. State the main idea, state major subpoints in each main idea, and provide evidence for each subpoint.
- Cite your evidence, quotes, and statistics within your presentation, and use in-text citations in APA format.
Summary and Conclusion: Summarizing is similar to paraphrasing but presents the gist of the material in fewer words than the original. An effective summary identifies the main ideas and major support points from the body of your outline or presentation. Minor details are left out. Summarize the benefits of the ideas and how they affect the thesis statement of the outline and main objective of the presentation.
References: Use the APA citation format. The illustrations should be included with your resources. APA tutorials are available in the Chamberlain University library.
- At least 4 authoritative, outside scholarly sources are required from Week 5 outline. (Anonymous authors or web pages are not acceptable.)
- Appropriate citations within the presentation are required on the last slide. Just copy and paste this from the last page of your outline – the references page. References should be in APA format.
  - Each resource should be entirely double spaced.
  - All entries must use hanging indents – the first line is flush left, and all the rest are indented.
- All Chamberlain University policies are in effect including the plagiarism policy.
Additional Hints
Use a minimum of 5 visual aids to further clarify and support the written part of your presentation. You could use example graphs, diagrams, photographs, flowcharts, maps, drawings, pictograms, tables, and Gantt charts.
Animation and video clips should not be used for this speech. YouTube is not allowed.
Click on the following link to view a presentation of sample slides. Click on the arrows to scroll through the slide show.
Link: Examples

Presentation Requirements (APA format)

Time Length: 5-7 minutes
Slide Length: Minimum of 8 slides
Slide Content
- Title slide
- Attention-Getter
- Overview
- Body of the Presentation
- Summary and Conclusion
- References slide (minimum of 4 scholarly sources from Week 5 outline)
Minimum of 5 visual aids

Grading
This activity will be graded based on W6 Presentation Grading Rubric.

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Question : 31) Sara employs 25 professional cleaners. Budgeted costs total $900,000 : 1186266

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