The total factory overhead for big light company is budgeted for the year at $1,851,200. big light manufactures two different products - night lights and desk lamps. night lights is budgeted for 14,400 units. each night light requires three hour of direct labor. desk lamps is budgeted for 22,900 units. each desk lamp requires two hours of direct labor. a. determine the total number of budgeted direct labor hours for year. b. determine the single plantwide factory overhead rate using direct labor hours as the allocation base. round your answer to two decimal places, if necessary. c. determine the factory overhead allocated per unit for each product using the single plantwide factory overhead rate calculated in (b). round your answers to two decimal places, if necessary.

Exercise 18-15 sheffield appliance center is an experienced home appliance dealer. sheffield appliance center also offers a number of services for the home appliances that it sells. assume that sheffield appliance center sells ovens on a standalone basis. sheffield appliance center also sells installation services and maintenance services for ovens. however, sheffield appliance center does not offer installation or maintenance services to customers who buy ovens from other vendors. pricing for ovens is as follows. oven only $790 oven with installation service 850 oven with maintenance services 970 oven with installation and maintenance services 990 in each instance in which maintenance services are provided, the maintenance service is separately priced within the arrangement at $180. additionally, the incremental amount charged by sheffield appliance center for installation approximates the amount charged by independent third parties. ovens are sold subject to a general right of return. if a customer purchases an oven with installation and/or maintenance services, in the event sheffield appliance center does not complete the service satisfactorily, the customer is only entitled to a refund of the portion of the fee that exceeds $790. assume that a customer purchases an oven with both installation and maintenance services for $990. (b) indicate the amount of revenue that should be allocated to the oven, the installation, and to the maintenance contract.

Afinancing project has an initial cash inflow of $42,000 and cash flows of −$15,600, −$22,200, and −$18,000 for years 1 to 3, respectively. the required rate of return is 13 percent. what is the internal rate of return? should the project be accepted?

Why is accountability important in managing safety