Luzadis company makes furniture using the latest automated technology. the company uses a job-order costing system and applies manufacturing overhead cost to products on the basis of machine-hours. the predetermined overhead rate was based on a cost formula that estimates $900,000 of total manufacturing overhead for an estimated activity level of 75,000 machine-hours. during the year, a large quantity of furniture on the market resulted in cutting back production and a buildup of furniture in the company’s warehouse. the company’s cost records revealed the following actual cost and operating data for the year: machine-hours 60,000manufacturing overhead cost $ 850,000inventories at year-end: raw materials $ 30,000work in process (includes overhead applied of $36,000) $ 100,000finished goods (includes overhead applied of $180,000) $ 500,000cost of goods sold (includes overhead applied of $504,000) $ 1,400,000required: 1. compute the underapplied or overapplied overhead.2. assume that the company closes any underapplied or overapplied overhead to cost of goods sold. prepare the appropriate journal entry.3. assume that the company allocates any underapplied or overapplied overhead proportionally to work in process, finished goods, and cost of goods sold. prepare the appropriate journal entry.4. how much higher or lower will net operating income be if the underapplied or overapplied overhead is allocated to work in process, finished goods, and cost of goods sold rather than being closed to cost of goods sold?

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explanation:

p.s. how much is the inhartige

sound is invisible, but sometimes we can feel it. when a kettle-drum is thumped with a stick that time the tight drum skin moving up and down very quickly for some time and then it pumped sound waves into the air. loudspeakers also work in a similar manner.

components of a speaker:

electromagnet

in order to translate an electrical signal into an audible sound, an electromagnet is used in looudspeakers

  suspension

suspension is used to   center the voice coil in the gap of the magnet and it exerts a restoring force to keep it there. suspension is used to limits the maximum mechanical excursion of the diaphragm and voice coil.

voice coil

voice coil is a coil of wire which is attached to the apex of a loudspeaker cone. it provides the motive force to the cone by the reaction of a magnetic field to the current passing through it.

cone

in a   loudspeaker, a   thin, semi-rigid membrane attached to the voice coil, which moves in a magnetic gap due to which it vibrates   and produced sound. it is known as diaphragm and it can also be called a cone, though not all speaker diaphragms are cone-shaped.

surround

surround is also known as front suspension. surround is used to join the cone to the chassis. together with the suspension it controls the cone excursion, and it is also used to   determine how energy which is   travelling through the cone is absorbed, and how the speaker limits when it reaches the ends of its travel.

dustcap

dustcap is used to protect the voice coil from dust and dirt. it is a part of the cone.

how speaker work

the outer part of the cone is fastened to the outer part of the loudspeaker's circular metal rim. the inner part is fixed to   voice coil that sits just in front of a permanent magnet . when loudspeaker is hooked up to a stereo, electrical signals feed through the speaker cables into the coil. it will convert the coil into an electromagnet magnet . when electricity flows back and forth in the cables, the electromagnet either repels or attract the permanent magnet. this moves the coil back and forth, and it pull and push the loudspeaker cone. like a drum skin vibrating back and forth, the moving cone pumps sounds out into the air.in this way loudspeakers works.

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