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Deleon Inc. is preparing its annual budgets for the year ending December 31, 2017. Accounting assistants furnish the data shown below.
|Product JB 50||Product JB 60|
|Anticipated volume in units||400,000||200,000|
|Unit selling price||$20||$25|
|Desired ending finished goods units||30,000||15,000|
|Beginning finished goods units||25,000||10,000|
|Direct materials budget:|
|Direct materials per unit (pounds)||2||3|
|Desired ending direct materials pounds||30,000||10,000|
|Beginning direct materials pounds||40,000||15,000|
|Cost per pound||$3||$4|
|Direct labor budget:|
|Direct labor time per unit||0.4||0.6|
|Direct labor rate per hour||$12||$12|
|Budgeted income statement:|
|Total unit cost||$13||$20|
An accounting assistant has prepared the detailed manufacturing overhead budget and the selling and administrative expense budget. The latter shows selling expenses of $560,000 for product JB 50 and$360,000 for product JB 60, and administrative expenses of $540,000 for product JB 50 and$340,000 for product JB 60. Interest expense is $150,000 (not allocated to products). Income taxes are expected to be 30%.
Instructions Prepare the following budgets for the year. Show data for each product. Quarterly budgets should not be prepared. (c) Direct materials.
It is a higher-order conditioning when:
A. only a genuine, natural US can be used to establish a CR.
B. auditory stimuli are easier to condition than visual stimuli.
C. visual stimuli are easier to condition than auditory stimuli.
D. an already established CS can be used in the place of a natural US.