Impairments in people resulting from dysphagia are : physiological impairment – give example – evidenced-based required b. participatory impairment….

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Question Answered step-by-step Hello, can you please help me on this question.Impairments in people resulting from dysphagia are :a. physiological impairment – give example – evidenced-based requiredb. participatory impairment. – give example – evidenced-based required Health Science Science Nursing NURSING 105 Share QuestionEmailCopy link Comments (0)

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Description I'm working on a accounting project and need guidance to help me understand better. Mini-Practice Set Budgeting and Standard Costs In this project you will apply the techniques and principles of budgeting and standard costs to the operations of Speedway Toys, Inc. You will prepare budgets for the year ended December 31, 20XX, determine standards costs per hour and per unit of product, and compute variances for the month of January 20XX. Company’s Operations Speedway Toys, Inc., manufactures a battery-powered toy car that is sold in toy stores and department stores. In the firm’s manufacturing process, highly skilled employees operate molding machines that form semi-liquid plastic into car bodies. Assembly personnel insert a battery driven motor assembly, which the firm purchases from a subcontractor, into the molded car body. Then the assembly personnel add wheels and axles (also purchased from a subcontract) and decorative trim to complete the car. Preparation Budgets SALES BUDGET The sales manager and her staff have analyzed sales records and other data and forecast that 61,000 cars will be sold in 20XX. Standard costs are to be based on this volume of production, which should require 30,000 direct labor hours. PRODUCTION BUDGET Speedway Toys, Inc., expects to begin 20XX with an inventory of 7,000 completed toy cars. The company would like to reduce its finished goods inventory of toy cars at the end of 20XX by 1,000 cars to 6,000 cars. STANDARDS FOR DIRECT MATERIALS AND DIRECT LABOR Speedway Toys, Inc., has established the following standards for direct materials and direct labor, which should be attainable under normal circumstances. Later you will be instructed to compute the standard cost per hour of direct labor and per unit of product. Data related to direct materials follow: Material Quantity Cost per Unit Cost per Car Plastic 1.5 lb per car $3.40 per lb $5.10 Motor assembly 1 motor per car $6.50 per motor $6.50 Wheels and axles 1 set per car $0.40 per set $0.40 Total $12.00 NOTE: Paint and stickers for decorative trim are considered part of indirect materials. Data related to direct labor follow: Job Title Hours per Car Rate per Car Cost per Car Molders 0.2 $15.00 $3.00 Assemblers 0.3 $18.00 $5.40 Total 0.5 $8.40 MATERIALS BUDGET Beginning inventories of raw materials on January 1, 20XX, are expected to be as follows: Material Amount Plastic 5,500 lb Motors 4,000 motors Wheels and axles 2,500 sets Speedway Toys, Inc., would like to have enough raw materials on hand at the end of the year to equal the following percentages of 20XX budgeted requirements: Material Percentage of 20XX Budget Plastic 5% Motors 10% Wheels and axles 1% MANUFACTURING OVERHEAD BUDGET The following information related to variable and fixed manufacturing overhead costs for 20XX has been assembled. Later you will be directed to complete the manufacturing overhead budget and compute the standard overhead cost per hour and per unit. SPEEDWAY TOYS, INC. Analysis of Fixed and Variable Overhead Costs Year Ended December 31, 20XX VARIABLE OVERHEAD PER HOUR FIXED OVERHEAD Controllable Costs Indirect Materials $0.04 ---- Indirect Labor 2.00 $60,000 Payroll Taxes and Fringe Benefits 2.80 9,000 Utilities 0.32 12,000 Repairs and Miscellaneous 0.34 9,600 Non-controllable Costs Depreciation ---- 42,000 Insurance ---- 12,000 Total Manufacturing Overhead $5.50 $144,600 STANDARD COST ACCOUNTING PROCEDURES TO BE COMPLETED During January 20XX, Speedway Toys, Inc., manufactured 4,800 toy cars. The costs of materials, labor, and overhead were as follows: Material Amount Plastic 7,050 lb at $3.60 per lb Motor 4,975 motors at $6.24 per motor Wheels and axles 4,880 sets at $.425 per set Direct Labor Hours Rate Molders 930 hr $15.20 per hour Assemblers 1510 hr $18.40 per hour Overhead Amount Variable $13,120 Fixed $12,050 You are to prepare the following for the month of January 20XX. For all variances computed, show whether they are favorable or unfavorable. B-1 Prepare a summary of materials costs. B-2 Prepare a summary of labor costs. B-3 Compute the quantity and price variances for each material. B-4 Compute the efficiency and rate variance for each type of labor. B-5 Compute the total manufacturing overhead variance. Analyze the total overhead variance, using the three-variance analysis method. B-6 Prepare entries in general journal form to record each of the following (omit explanations): a. Charge the raw materials to production and record the materials variances. b. Charge the labor to production and record the labor variances. c. Charge the manufacturing overhead to production and record the overhead variances. d. Transfer the completed units to finished goods. All tutors provide: high quality help, quick responsive communication, original explanations and answers with any outside resources cited. 1 attachments Slide 1 of 1 attachment_1 attachment_1 UNFORMATTED ATTACHMENT PREVIEW Mini-Practice Set Budgeting and Standard Costs In this project you will apply the techniques and principles of budgeting and standard costs to the operations of Speedway Toys, Inc. You will prepare budgets for the year ended December 31, 20XX, determine standards costs per hour and per unit of product, and compute variances for the month of January 20XX. Company’s Operations Speedway Toys, Inc., manufactures a battery-powered toy car that is sold in toy stores and department stores. In the firm’s manufacturing process, highly skilled employees operate molding machines that form semi-liquid plastic into car bodies. Assembly personnel insert a battery driven motor assembly, which the firm purchases from a subcontractor, into the molded car body. Then the assembly personnel add wheels and axles (also purchased from a subcontract) and decorative trim to complete the car. Preparation Budgets SALES BUDGET The sales manager and her staff have analyzed sales records and other data and forecast that 61,000 cars will be sold in 20XX. Standard costs are to be based on this volume of production, which should require 30,000 direct labor hours. PRODUCTION BUDGET Speedway Toys, Inc., expects to begin 20XX with an inventory of 7,000 completed toy cars. The company would like to reduce its finished goods inventory of toy cars at the end of 20XX by 1,000 cars to 6,000 cars. STANDARDS FOR DIRECT MATERIALS AND DIRECT LABOR Speedway Toys, Inc., has established the following standards for direct materials and direct labor, which should be attainable under normal circumstances. Later you will be instructed to compute the standard cost per hour of direct labor and per unit of product. Data related to direct materials follow: Material Plastic Motor assembly Wheels and axles Quantity 1.5 lb per car 1 motor per car 1 set per car Cost per Unit $3.40 per lb $6.50 per motor $0.40 per set Cost per Car $5.10 $6.50 $0.40 $12.00 NOTE: Paint and stickers for decorative trim are considered part of indirect materials. Data related to direct labor follow: Job Title Molders Assemblers Hours per Car 0.2 0.3 0.5 Rate per Car $15.00 $18.00 Cost per Car $3.00 $5.40 $8.40 MATERIALS BUDGET Beginning inventories of raw materials on January 1, 20XX, are expected to be as follows: Material Plastic Motors Wheels and axles Amount 5,500 lb 4,000 motors 2,500 sets Speedway Toys, Inc., would like to have enough raw materials on hand at the end of the year to equal the following percentages of 20XX budgeted requirements: Material Plastic Motors Wheels and axles Percentage of 20XX Budget 5% 10% 1% MANUFACTURING OVERHEAD BUDGET The following information related to variable and fixed manufacturing overhead costs for 20XX has been assembled. Later you will be directed to complete the manufacturing overhead budget and compute the standard overhead cost per hour and per unit. SPEEDWAY TOYS, INC. Analysis of Fixed and Variable Overhead Costs Year Ended December 31, 20XX Controllable Costs Indirect Materials Indirect Labor Payroll Taxes and Fringe Benefits Utilities Repairs and Miscellaneous Non-controllable Costs Depreciation Insurance Total Manufacturing Overhead VARIABLE OVERHEAD PER HOUR FIXED OVERHEAD $0.04 2.00 2.80 0.32 0.34 ---$60,000 9,000 12,000 9,600 ------$5.50 42,000 12,000 $144,600 BUDGETING PROCEDURED TO BE COMPLETED To contribute to the budgeting of Speedway Toys, Inc., you are to prepare the following budgets for the year ended December 31, 20XX. Remember that the sales budget has already been prepared. INSTRUCTIONS A-1 Prepare a production budget based on expected production for 20XX. A-2 Prepare a materials budget based on expected production for 20XX. A-3 Prepare a direct labor budget based on expected production for 20XX. A-4 Prepare a monthly flexible overhead budget at 90, 100, and 110 percent of capacity. Capacity is considered to be the 30,000 direct labor hours required to manufacture the 60,000 cars projected for 20XX. A-5 Prepare a manufacturing costs budget. (Include costs per car.) A-6 Using the budget overhead for 20XX computed at 100 percent of capacity (in Instruction A4), compute the standard cost per direct labor hour and the standard cost per unit of product for 20XX. STANDARD COST ACCOUNTING PROCEDURES TO BE COMPLETED During January 20XX, Speedway Toys, Inc., manufactured 4,800 toy cars. The costs of materials, labor, and overhead were as follows: Material Plastic Motors Wheels and axles Amount 7,050 lb at $3.60 per lb 4,975 motors at $6.24 per motor 4,880 sets at $.425 per set Direct Labor Molders Assemblers Hours 930 hr 1510 hr Overhead Variable Fixed Amount $13,120 $12,050 Rate $15.20 per hour $18.40 per hour You are to prepare the following for the month of January 20XX. For all variances computed, show whether they are favorable or unfavorable. B-1 Prepare a summary of materials costs. B-2 Prepare a summary of labor costs. B-3 Compute the quantity and price variances for each material. B-4 Compute the efficiency and rate variance for each type of labor. B-5 Compute the total manufacturing overhead variance. Analyze the total overhead variance, using the three-variance analysis method. B-6 Prepare entries in general journal form to record each of the following (omit explanations): a. b. c. d. Charge the raw materials to production and record the materials variances. Charge the labor to production and record the labor variances. Charge the manufacturing overhead to production and record the overhead variances. Transfer the completed units to finished goods. MANAGERIAL DECISIONS From the data given on the previous pages and the work you have done, answer the following questions about the operations of Speedways Toys, Inc. (Write your answers to these questions on the ruled paper provided in the Study Guide and Working Papers or on separate sheets.) 1. What factors might cause Speedway Toys, Inc., to revise its sales budget for the year? 2. What factors might have influenced the management of Speedway Toys, Inc., to set the level of the ending inventory for plastic, motors, and wheels and axles at 5, 10, and 1 percent budgeted requirements for this year? 3. A. Assume that production in February was 5,500 cars. (1) What would be the total budgeted variable overhead cost? (2) What would be the total budgeted fixed overhead cost? (3) What would be the total budgeted overhead cost? 4. B. Assume that production in March was 5,250 cars. (1) What would be the total budgeted cost for indirect materials? (2) What would be the total budgeted cost for utilities? (3) What would be the total budgeted cost for insurance? 5. The president of Speedway Toys, Inc., thinks that the standard costs should be based on theoretical standards instead of normal standards as a way to motivate employees to reach a higher level of performance. What do you think about this plan? 6. Explain how the variances that you have computed for Speedway Toys, Inc., wanted to make a gross profit of 40 percent for the year, what selling price would it set for the toy cars? 7. Answer the following questions about the materials variances: a. Give some possible causes for each materials variance that you computed b. Which person in the company is probably responsible for each of these variances? 8. Answer the following questions about the labor variances: a. Give some possible causes for each labor variance that you computed. b. Which person in the company is probably responsible for each of these variances? 9. Answer the following questions about the manufacturing overhead variances: a. Give some possible causes for each overhead variance that you computed. b. Which person in the company is probably responsible for each of these variances? 10. The financial vice president states that he has heard of a four-variance method for analyzing overhead variances and asks you what it is and how much each variance would have been if that analysis method had been used. Respond to his question. Purchase answer to see full attachment Tags: Total Material costs Wheels and axles Direct Labor Molders hours Assemblers hours User generated content is uploaded by users for the purposes of learning and should be used following Studypool's honor code & terms of service.
Question Answered step-by-step Provide an analysis of the processes that influence the developmentand implementation of health policy for application in health care environments. Health Science Science Nursing Share QuestionEmailCopy link Comments (0)
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