In October- Glazier Inc- reports 42-000 actual direct labor hours- and.docx

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In October, Glazier Inc. reports 42,000 actual direct labor hours, and it incurs $194,000 of manufacturing overhead costs. Standard hours allowed for the work done is 40,000 hours. The flexible manufacturing overhead budget shows that budgeted costs are $3.80 variable per direct labor hour and $60,000 fixed. Compute the manufacturing overhead controllable variance. Identify whether the variance is favorable or unfavorable? Solution standard manufacturing overheads = (40,000 hours*3.8) +$60,000 = $ 212,000 actual manufacturing overheads = $194,000 Total manufacturing overhead controllable variance = $ 212,000 - $194,000 = $ 18,000 (favourable) .

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In a preparation for a synthetic plant hormone I experiment. 1. Give an arrow pushing mechanism for the reaction performed. 2. If phenol (or phenolate) was substituted for 4-chlorophenol what product would be obtained from the reaction. Explain Solution 2) The soluble properties of compounds differ. Phenols are acidic in nature. When sodium hydroxide a base is added, the acidic components gets deprotonated. It becomes an ionic salt which is soluble in water. The deprotonated salt will be in an aqueous layer form. As phenol is a stronger acidic solution, it requires a strong base of aqueous sodium hydroxide to deprotonate its structure. Hence 4-chlorophenol gets deprotonated rapidly in the presence of NaOH. If phenol is used as substrate, sodium phenoxide will be formed with water as the by-product .

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In 2012 Tony invests $35,000 in an activity for which he is not a material participant. Tony has no other sources of income. Tony\'s losses from the activity are as follows: Income/(Loss) 2012 ($25,000) 2013 ($15,000) 2014 $50,000 Calculate Tony’s deductible loss, basis, and any losses suspended under the at-risk and/or passive activity loss rules each year. Solution As Tonu is not a material participant, the basis will be Year 1 35000 Year 2 10000(35000-25000) Year 3 -5000(10000-15000) The risk will be 2012 35000 2013 10000 2014 0 .

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