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Friou Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During July, the company budgeted for 6,300 units, but its actual level of activity was 6,250 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for July: Data used in budgeting: Fixed element per month Variable element per unit
Revenue
• $ 31.80 Direct labor $ 0.00 $ 4.50 Direct materials
• 13.90 Manufacturing overhead 32,500 1.60 Selling and administrative expenses 20,900 0.30 Total expenses $ 53,400 $ 20.30 Actual results for July: Revenue $ 204,790 Direct labor $ 27,295 Direct materials 83,985 Manufacturing overhead 43,270 Selling and administrative expenses 22,185 The direct labor in the planning budget for july would be closest to
city parks department activities are financed entirely with general fund appropriations. it receives two invoices one
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A debt off Rs1000 with interest at 10% compounded quarterly will be repaid by payments Rs. 200 at the end of 3 months and three equal payments at the end of 6 9 and 12 months.
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Prepare the journal entry to record the issuance of the bonds. Prepare the adjusting entry to record the accrual of interest on December 31, 2008. Show the balance sheet presentation on December 31, 2008.
The journal entry to record accrued interest on a short-term note payable must include an increase to:
If annual overhead costs are expected to be $750,000 and direct labor costs are expected to be $1,000,000, then:
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