Trak corporation incurred the following costs while manufacturing its bicycles. bicycle components $100,000 advertising expense $45,000 depreciation on plant 60,000 property taxes on plant 14,000 property taxes on store 7,500 delivery expense 21,000 labor costs of assembly-line workers 110,000 sales commissions 35,000 factory supplies used 13,000 salaries paid to sales clerks 50,000 (a) identify each of the above costs as direct materials, direct labor, manufacturing overhead, or period costs. bicycle components select a classification depreciation o

Instructions are listed below.

Explanation:

Giving the following information:

Bicycle components $100,000.

Advertising expense $45,000.

Depreciation on plant 60,000.

Property taxes on plant 14,000.

Property taxes on store 7,500.

Delivery expense 21,000.

Labor costs of assembly-line workers 110,000.

Sales commissions 35,000.

Factory supplies used 13,000.

Salaries paid to sales clerks 50,000.

- Direct materials are those materials and supplies that are consumed during the manufacture of a product, and which are directly identified with that product.

- Direct labor is production or services labor that is assigned to a specific product, cost center, or work order.  

- Manufacturing overhead refers to indirect factory-related costs that are incurred when a product is manufactured.

- Period costs are not directly tied to the production process. Overhead or sales, general, and administrative (SG&A) costs are considered period costs. SG&A includes costs of the corporate office, selling, marketing, and the overall administration of company business.

Direct material:

Bicycle components $100,000.

Direct labor:

Labor costs of assembly-line workers 110,000.

Manufacturing overhead:

Depreciation on plant 60,000.

Property taxes on plant 14,000.

Factory supplies used 13,000.

Period cost:

Advertising expense $45,000.

Property taxes on store 7,500.

Delivery expense 21,000.

Sales commissions 35,000.

Salaries paid to sales clerks 50,000.

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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