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NEW QUESTION: 1
At the end of the reporting period 600,000 units had been packed and shipped. No inventory remained on hand. If the company used process costing, the cost per unit would be:
A. US $0.590
B. US $0.275
C. US $0.197
D. US $0.315
Answer: A
Explanation:
Process costing is used to assign costs to products or services. It is relatively homogeneous items that are mass produced on a continuous basis. Process costing is the average cost per unit produced, or total cost divided by the number of units US $150,000 + $90,000 $15,000 + $3,000 + $66,000 = US $354,000 - 600,000 = US $0.59). Ramseur Company employs a process costing system for its two-department manufacturing operation using the first-in, first- out FIFO) inventory method. When units are completed in Department 1, they are transferred to Department 2 for completion. Inspection takes place in Department 2 immediately before the direct materials are added, when the process is 70% complete with respect to conversion. The specific identification method is used to account for lost units. The number of defective units that is, those failing inspection) is usually below the normal tolerance limit of 4% of units inspected. Defective units have minimal value, and the company sells them without any further processing for whatever it can. Generally, the amount collected equals, or slightly exceeds, the transportation cost. A summary of the manufacturing activity for Department 2, in units for the current month, is presented in the next column.
NEW QUESTION: 2
Your network has these characteristics:
* CAC mode is set to load-based CAC
* The bandwidth usage is between 75 and 85 percent
* The reserved bandwidth for voice calls is exhausted
Which action occurs to TSPEC requests in this environment?
A. The normal TSPEC request is rejected and the expedited bandwidth request is rejected
B. The normal TSPEC request is admitted and the expedited bandwidth request is admitted
C. The normal TSPEC request is admitted and the expedited bandwidth request is rejected
D. The normal TSPEC request is rejected and the expedited bandwidth request is admitted
Answer: D
NEW QUESTION: 3
ファイバーチャネル経由でDell EMC Unity XTストレージシステムに接続されているホストにプロビジョニングできるストレージリソースは何ですか？
A. LUN、整合性グループLUN、NFSデータストア
B. VMFSデータストア、NFSデータストア、およびVVol（file）データストア
C. 整合性グループLUN、VMFSデータストア、およびVVol（ブロック）データストア
D. LUN、CIFS共有、および整合性グループLUN
Answer: B
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