1. Buker Corporation bases its predetermined overhead rate on the estimated machine-hours for the upcoming year. Data for the upcoming year appear below: The predetermined overhead rate for the recently completed year was closest to: A. $22.04 B. $29.59 C. $7.67 D. $29.71 Solution: D 1‚630‚960 / 74‚000 = 22.04 22.04 + 7.67 = 29.71 OR Total est MOH: Total Variable + Total Fixed Total est Quantity of Allocation Based (7.67 * 74‚000) + 1‚630‚960 = 29
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1. Danoff Midwifery’s cost formula for its wages and salaries is $1‚540 per month plus $497 per birth. For the month of March‚ the company planned for activity of 112 births‚ but the actual level of activity was 107 births. The actual wages and salaries for the month was $56‚850. The activity variance for wages and salaries in March would be closest to: A. $2‚485 U B. $354 U C. $2‚485 F D. $354 F Solution: C (1‚540 * 1) + (497 * 112) = 57‚204 (Planned) (1‚540 * 1) + (497 * 107) = 54
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To me‚ being a professional nurse leader means helping other achieve their highest potential though education and competency training. According to Zimmerman (2013)‚ the nursing professional assists and leads nursing staff though changes in technology‚ clinical outcomes and the need for new models of care. As I obtain additional education and knowledge in leadership my perception of the role of the nurse will change from a clinical‚ direct patient care model to a complex system of policy‚ leadership
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I will be comparing Virginia and Maine in the similarities and differences of the Nurse Practice Act. Virginia and Maine have policies regulating the education‚ application‚ and licensure for registered nurses‚ licensed practical nurses‚ and licensed vocational nurses. Virginia and Maine are compact license states allowing nursing to practice between thirty and ninety days while awaiting licensure from the new state board of nursing. Virginia requires continuing education for renewal of licensure
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a Master’s prepared nurse leader should have for your chosen specialty CSM‚ INF‚ NED. How do these competencies guide your own practice? Does your career plan include the competencies you have identified? How important is specialty certification for today’s master’s prepared nurse? Nurse Educators combine clinical expertise with a passion for teaching. Educators are responsible for preparing new nurses and advancing the development of practicing healthcare provider‚ nurse educators possess a solid
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1. Hochberg Corporation uses an activity-based costing system with the following three activity cost pools: The Other activity cost pool is used to accumulate costs of idle capacity and organization-sustaining costs. The company has provided the following data concerning its costs: The distribution of resource consumption across activity cost pools is given below: The activity rate for the Fabrication activity cost pool is closest to: A. $5.30 per machine-hour B. $3.60 per machine-hour
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1. Sioux Corporation is estimating the following sales for the first four months of next year: Sales are normally collected 60% in the month of sale‚ 35% in the month following the sale‚ and the remaining 5% being uncollectible. Based on this information‚ how much cash should Sioux expect to collect during the month of April? A. $286‚500 B. $320‚000 C. $192‚000 D. $94‚500 Solutions: A 270‚000 * 70% = 162‚000 270‚000 * 35% = 94‚500 320‚000 * 60% = 192‚000 94‚000 + 192‚000 = 286
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1. Jawson Corporation uses the weighted-average method in its process costing system. Operating data for the Painting Department for the month of April appear below: What were the equivalent units for conversion costs in the Painting Department for April? A. 67‚300 B. 68‚820 C. 70‚520 D. 63‚900 Solution: C 63‚000 + 65‚600 = 70‚520 2. Paxton Corporation uses the weighted-average method in its process costing system. The Molding Department is the second department in its
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organizations‚ and practice. Nursing careers take widely divergent paths and nursing practice focus varies by setting‚ by type of client‚ by different disease‚ therapeutic approach or level of rehabilitation. More than hundreds years ago‚ state governments enacted laws which protect the public’s health and welfare by overseeing and ensuring the safe practice of nursing("Nurse Practice Act‚ Rules & Regulations‚" n.d.). All of the states in the United States of America have enacted a nurse practice act. Each
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to identify what nurses do or what they are. American Nurses Association defines nursing as‚ “the protection‚ promotion‚ and optimization of health and abilities‚ prevention of illness and injury‚ alleviation of suffering through the diagnosis and treatment of human response‚ and advocacy in the care of individuals‚ families‚ communities‚ and populations” (ANA‚ 2016). Throughout the years‚ the role of nursing has evolved into much more complex profession. Advance Practice Nurse (APN) has taken the
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