Cullumber Constructions manufacturing costs for August when producti.pdf

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Cullumber Construction's manufacturing costs for August when production was 1,030 units are as follows: Compute the flexible budget manufacturing cost amount for a month in which 930 units are produced. Flexible Budget Manufacturing Cost $.

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Corporate Headquarters World Clock Note: This is a simplified example of what is a very complicated problem. Different countries apply time zones in different ways. For example, China spans several time zones but applies a uniform time throughout the country. Some countries also shift their time(s) twice a year during daylight saving time (otherwise known as summer time) while others do not apply daylight savings time at all. For example, the reported times in the case problem will be off by 1 hour during daylight saving time for the Seattle, Houston, and New York clocks. To create a truly accurate world clock, you would have to take into account all the various idiosyncrasies of global timekeeping..

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Corqratulations: You have bech hired by the accounting departinent of Palines Company as the Acmonting Maroger oversecing Fintncial Reporting Today is a very escibng day toyoin the team av Paliner is closing a deal that wall rewilt in the acquisition of a 90% coatrabling interest in Stevens Conpany throush a casth payment of Si co0,coo. You tuve beeh hired specinaly becauue of this transaction dae to your expertive in Consollathoo Accounting You have been provided whth an Excet flie iprovided under the in-Ctisc Actwity hepding containing the following ifformation: - Trial Bsiance oitstiveds on daniary 1, 2014 - Fair Values of Ctevens onsits and hatilicies tin danuary 1, 2014. - Trial talarke ol Paliner an kimuarn 1,2014 2 Stivers Crompand 140 poo notr gapale N travable to Palince Company. Stevens Company Balance Sheet As of January 1, 2014 1 Palmer Company Date of Acquisition - January 1, 2014 [Parent General Ledger = YELLOW] ner Company's General Ledger ent General Ledger = YELLOW] Note: By recording an entry here you are indicating that you are making a change to the parent trail balance provided in the case Entry Date Account Name Debit Credit Cash 130,726 Accounts Receivable Inventories Equipment Land Other Assets Goodwill Notes Payable Bonds Payable Accumulated Dep Cash Paid to Stevens CO Non Controlling Interest Computation and Allocation of Differences Schedule [Outside General Ledger System = ORANGE] \begin{tabular}{|l|l|l|l|} \hline Ownership % & Parent & Noncontrolling & Total Value \\ \hline Purchase price and implied value & & & \\ \hline Less: Book value of subsidiary equity & & & \\ \hline \end{tabular} Total book value Diff btwn implied and book Allocations to adjust to fair value: Diff btwn implied and fair value Balance/Check (should be zero).

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Craft Ltd. held 80% of the outstanding ordinary shares of Delta Corp. as at December 31 , Year 12 . In order to establish a closer relationship with Nonaffiliated Corporation, a major supplier to both Craft and Delta, all three companies agreed that Nonaffiliated would take an equity position in Delta. Accordingly, for a cash payment of $14.00 per share, Delta issued 21,000 additional ordinary shares to Nonaffiliated on December 31, Year 12. This was the last transaction that occurred on this date. Statements of financial position for the two companies just prior to this transaction were as follows: Note 1: 49,000 ordinary shares are outstanding on December 31, Year 12. Additional Information - Craft has used the equity method of accounting for its investment in Delta since it acquired its 80% interest in Delta in Year 2. At that time, the acquisition differential was entirely allocated to inventory and patent, which still exists but is not recorded on Delta's separate-entity books. - There were no unrealized intercompany asset profits as at December 31, Year 12. Required: (a) Prepare a consolidated statement of financial position as at December 31, Year 12. Answer is complete but not entirely correct..

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Craft Ltd. held 80% of the outstanding ordinary shares of Delta Corp. as at December 31 , Year 12 . In order to establish a closer relationship with Nonaffiliated Corporation, a major supplier to both Craft and Delta, all three companies agreed that Nonaffiliated would take an equity position in Delta. Accordingly, for a cash payment of $13.90 per share, Delta issued 21,000 additional ordinary shares to Nonaffiliated on December 31, Year 12. This was the last transaction that occurred on this date. Statements of financial position for the two companies just prior to this transaction were as follows: Note 1:49,000 ordinary shares are outstanding on December 31 , Year 12. Additional Information - Craft has used the equity method of accounting for its investment in Delta since it acquired its 80% interest in Delta in Year 2 . At that time, the acquisition differential was entirely allocated to inventory and patent, which still exists but is not recorded on Delta's separate-entity books. - There were no unrealized intercompany asset profits as at December 31, Year 12. (a) Prepare a consolidated statement of financial position as at December 31, Year 12..

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Southeastern Oklahoma State University's business program has the facilities and faculty to handle an enrollment of 2,000 new students per semester. However, in an effort to limit class sizes to a "reasonable" level (under 200, generally), Southeastern's dean, Holly Lutze, placed a ceiling on enrollment of 1,500 new students. Although there was ample demand for business courses last semester, conflicting schedules allowed only 1,450 new students to take business courses. The utilization rate for Southeastern =% (enter your response as a percentage rounded to one decimal place)..

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Southeastem Oklahoma State University's business program has the facilities and faculty to handle an enrollment of 2,200 new students per semester. However, in an effort to limit class sizes to a "reasonable" level (under 200, generally), Southeastern's dean, Holly Lutze, placed a celling on enrollment of 1,600 new students. Although there was ample demand for business courses last semester, conflicting schedules allowed only 1,450 new students to take business courses. The utilization rate for Southeastem = \% (enter your response as a percentege rounded to one decimal place)..

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