At its $34 selling price, Atlantic Company has sales of $17,000, variable manufacturing costs of $6,000, fixed manufacturing costs of $1,000, variable selling and administrative costs of $2,000 and fixed selling and administrative costs of $1,000. What is the company's contribution margin per unit? Multiple Choice $16 $14 $18 $30

Answers

Answer 1

Answer:

The correct option is $18

Explanation:

Contribution margin calculation starts with selling price per unit,then deduct variable cost per unit ,the resulting amount is the contribution margin per unit,which is the contribution towards fixed costs and eventual profit made by one unit of output.

The computation of contribution margin per unit is found below:

selling price                                  $34

variable cost per unit                  ($16)

contribution margin per unit        $18

Variable cost per unit:

Variable manufacturing costs                  $6,000

variable selling and administrative costs $2,000

total variable costs                                      $8000

Sales volume =sales/selling price  =$17,000/$34=500

variable cost per unit=total variable cost/volume=$8,000/500=$16

Answer 2

Answer:

Contribution margin per unit is $22

Explanation:

Atlantic company

Income statement

Sales $17,000

Less Variable Manufacturing cost $6,000

Contribution Margin $11,000

Less Fixed Manufacturing cost $1,000

Gross Profit = $10,000

Less Variable selling & admin expense $2,000

Less Fixed selling & admin expense $1,000

Net profit $7,000

Volume = sales divided by unit sales price

= $17,000/34

= 500 units

Contribution Margin per unit = $11,000/500 units

= $22


Related Questions

J.C Coats Inc. carefully develops standards for its coat making operation. Its specifications call for 2 square yards of wool per coat. The budgeted price of wool is​ $44 per square yard. The actual price for the wool was​ $36 and the usage was only 1.70 yards of wool per coat. What would be the standard cost per output for the​ wool?

Answers

Answer:

Standard cost= $88 per unit

Explanation:

Giving the following information:

Its specifications call for 2 square yards of wool per coat. The budgeted price of wool is​ $44 per square yard.

To calculate the standard cost per unit, we need to multiply the total direct material quantity per unit for its unitary cost.

Standard cost= 2sq*$44= $88 per unit

Lakeland, Inc. has 25,000 shares of 6%, $100 par value, noncumulative preferred stock and 50,000 shares of $1 par value common stock outstanding at December 31, 2015. There were no dividends declared in 2014. The board of directors declares and pays a $250,000 dividend in 2015. What is the amount of dividends received by the common stockholders in 2015

Answers

Answer:

The common stockholders will receive a dividend of $100000 in 2015

Explanation:

The preferred stock is non cumulative which means that in case it does not pay dividends in a certain year, the dividends will no be accumulated and the company will not be obliged to pay these dividends in later year.

The per share preferred stock dividend for the company is = 100 * 0.06 = $6

The total dividends on preferred stock per year = 6 * 25000 = $150000

The common stockholders are paid dividends after the preferred stockholders are paid.

Thus, for 2015 the common stockholders will receive a dividend of,

Common stock dividend = 250000 - 150000 = $100000

As the product manager for Whirlpools line of washing machines you are in charge of pricing new products. Your product team has developed a revolutionary new washing machine that relies on radically new technology and requires very little water to get clothes clean. This technology will likely be difficult for your competition to copy. Should you adopt a skimming or a penetration pricing strategy? Justify your answer.

Answers

Answer:

The management should adopt skimming pricing strategy.

Explanation:

For the fact that this is a new technology and very difficult to be copied, the management should adopt skimming pricing strategy. This will allow them to charge high prices and make money in the market before their competitors starts making the same kind of washing machine. This product has benefits for the consumers as well as it consumes less water to clean the clothes so there is high probability of this machine is accepted even if the prices are exorbitantly higher and from this, its going to be demanded by many costomers.

Answer:

The appropriate pricing strategy is price skimming

Explanation:

Penetration pricing strategy is adopted by a company launching a new product that has  many competing products in the market place whereby a low initial price is set for the product such that customer's acceptance and patronage can be gained before the product is priced appropriately.

Skimming pricing strategy relates to a unique product being priced high in order to earn returns as quickly as possible before competitors begin to copy the new product.

Under this scenario,the washing machine  is unique and would be appealing to consumers since it requires little quantity of water to make clothes clean,hence charging higher price would not deter households from purchasing it.

Required information

Accounts receivable are amounts due from customers for credit sales. A subsidiary ledgerlists amounts owed by each customer. Credit sales arise from at least two sources:

(1) sales on credit and
(2) store credit card sales.
Sales on credit refers to a company's granting credit directly to customers. Store credit card sales involve customers' use of store credit cards.

Sellers allow customers to use credit cards for all of the following reasons: (You may select more than one answer. Single click the box with the question mark to produce a check mark for a correct answer and double click the box with the question mark to empty the box for a wrong answer. Any boxes left with a question mark will be automatically graded as incorrect.) ?

a. seller does not have to decide who gets credit
b. seller accepts the risk for extending credit to customers
c. seller receives cash sooner than if credit is granted directly to the customers
d. may allow seller to increase sales volume
e. seller determines which customers receive credit and how much

Answers

Answer:

a) c) d)

Explanation:

a) The  seller does not have to decide who gets credit - this is done by the card issuer

c) seller receives cash sooner than if credit is granted directly to the customers - The cash is received from the card issuer

d) may allow seller to increase sales volume - As cash is available to those who otherwise might not have it for purchases

The Shirt Works sells a large variety of tee shirts and sweatshirts. Steve Hooper, the owner, is thinking of expanding his sales by hiring high school students, on a commission basis, to sell sweatshirts bearing the name and mascot of the local high school.

These sweatshirts would have to be ordered from the manufacturer six weeks in advance, and they could not be returned because of the unique printing required. The sweatshirts would cost Hooper $17.00 each with a minimum order of 320 sweatshirts. Any additional sweatshirts would have to be ordered in increments of 50.

Since Hooper’s plan would not require any additional facilities, the only costs associated with the project would be the costs of the sweatshirts and the costs of the sales commissions. The selling price of the sweatshirts would be $34.00 each. Hooper would pay the students a commission of $8.00 for each shirt sold.

1. To make the project worthwhile, Hooper would require a $5,850 profit for the first three months of the venture. What level of unit sales and dollar sales would be required to reach this target net operating income? (Round your intermediate calculations to 2 decimal places.) Sales level in units sweatshirts Sales level in dollars

Answers

Answer:

$9 profit are made per unit sales.

650 unit sales should be made.

Explanation:

STEP1: What will be Hooper's profit in selling one sweatshirt.

Profit = selling price - cost price

Cost price includes all the expenses done.

Profit = $34 - ($8 + $17) = $9

Therefore Hooper will have $9 as profit if one student sales one sweatshirt.

STEP2: The Quantity of sweatshirt that Hooper needs to purchase in order to achieve his profit target.

Since he Target $5,850.

Therefore:

$5,850 ÷ $9 = 650 sweatshirt

Therefore;

If Hooper sales the sweatshirt at $34 per unit, he will achieve $9 as profit. And if he chooses to achieve $5,850 as profit, he has to place a one time order for 650 sweatshirt, that may arrive in batches.

Final answer:

To achieve the target profit of $5,850, Steve Hooper will need to sell approximately 650 sweatshirts, generating a sales level in dollars of $22,100.

Explanation:

To calculate the required sales level, we need to first determine the profit per shirt. The selling price of the shirt is $34.00 and it costs Hooper $17.00 to produce plus an $8.00 commission fee. Therefore, the profit per shirt is $34.00 - $17.00 - $8.00 = $9.00.

To find out how many shirts need to be sold to generate a profit of $5,850, we use the equation: Profit = Quantity sold * Profit per unit. By repositioning the terms, we have Quantity sold = Profit / Profit per unit. Inserting the given values, we calculate: Quantity sold = $5,850 / $9.00 = approximately 650 sweatshirts.

Next, the sales level in dollars can be calculated by multiplying the unit sales level by the selling price per unit. Therefore, Sales level in dollars = 650 sweatshirts * $34.00 per sweatshirt = $22,100.

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Widely varying consumption ratios: work against the implementation of activity-based costing. indicate an out-of-control production environment. dictate a need for traditional costing systems. create an unsolvable product-costing problem. are reflective of product-line diversity.

Answers

Answer:

Option D is correct.

Widely varying consumption ratios are reflective of product-line diversity.

Explanation:

Widely varying consumption ratios are reflective of product-line diversity.

Products in different lines have varying resource requirements which leads to widely varying consumption ratios.

Madison, Inc. has the following asset account balances: Buildings and equipment $4,622,500 Accumulated depreciation 622,500 Patents 375,000 Goodwill 325,000 Accounts receivable 215,000 Land 2,507,500 What is the total amount that should reported on Madison, Inc.'s balance sheet under Property, plant, & equipment? Select one:
A. $6,507,500
B. $7,830,000
C. $7,207,500
D. $7,750,500

Answers

Answer:

A. $6,507,500

Explanation:

Accumulated depreciation is the contra asset account and it needs to be adjusted in the cost of the relevant assets to represent the net book value of the assets. Building and Land are classified as the property.

Buildings and equipment                  $4,622,500

Accumulated depreciation                ($622,500)

Net Buildings and equipment            $4,000,000

Land                                                     $2,507,500

Total Property, plant, & equipment    $6,507,500

The following accounts are non Property, plant, & equipment.        

Patents    $375,000

Goodwill  $325,000

Accounts receivable 215,000

NoMoreKidSongs Corp. paid a dividend last quarter of $6.18. It is expected to grow at 3% over the next year, 8%, the following year, and 11% the year after that. After this period of non-constant growth, the dividends are expected to grow at a constant rate of 2% indefinitely. What is the dividend paid in year 2 after the first two years of non-constant growth

Answers

Answer:

$6.87

Explanation:

The Dividend will grow first with non-constant growth rate and then after 3 years it will grow at a constant rate of 2%.

Last Dividend Paid = $6.18

In the first year the Growth rate is 3%

First Year Dividend = $6.18 ( 1 + 3% ) = $6.18 ( 1 + 0.03 ) = $6.18 ( 1.03 ) = $6.3654

In the Second year the Growth rate is 8%

Second Year Dividend = $6.3654 x ( 1 + 8% ) = $6.3654 x ( 1 + 0.08 ) = $6.3654 x ( 1.08 ) = $6.87

A company has a selling price of $1,850 each for its printers. Each printer has a 2 year warranty that covers replacement of defective parts. It is estimated that 3% of all printers sold will be returned under the warranty at an average cost of $151 each. During November, the company sold 31,000 printers, and 410 printers were serviced under the warranty. What is the company's warranty expense for the month of November?

Answers

Answer:

$140,430

Explanation:

A company estimated 3% of the printers sold will be returned under the warranty of 2 Years at an average cost of $151.00 each.

The company sold 31000 printers in the Month of November. So, at the time of sale (in the month of November) the company estimated 3% of 31000 printers i.e 930 Printers will be returned under warranty of 2 Years at a cost of $151.00 each. So, the company incurred the warranty cost/expense in month of November is;

930 Printers X $151.00 = $ 140430.00

Elite Couture, a high-end fashion goods store has to decide on the quantity of Luella Bartley handbags to sell during the Christmas season. The unit cost of the handbag is $28.50 and the handbag sells for $150. All handbags remaining unsold at the end of the season are purchased by a discounter for $20 each. Further, there is a significant 40% inventory holding cost incurred for each unsold bag. Demand for bags is distributed normally with mean 150 and standard deviation 20. How many bags should be purchased to maximize expected profit?

a)150
b)155
c)160
d)165
e)170
f)175
g)180

Answers

Answer:

170 bags should be purchased to maximum expected profi!

Final answer:

Elite Couture should purchase 165 Luella Bartley handbags to maximize expected profit during the Christmas season.

Explanation:

To maximize expected profit, Elite Couture should determine the optimal quantity of Luella Bartley handbags to purchase for the Christmas season. This can be done by considering the unit cost, selling price, unsold handbag purchase price, demand distribution, and inventory holding cost.

First, calculate the expected profit for different quantities of handbags by subtracting the unit cost from the selling price, multiplying it by the expected demand, and subtracting the inventory holding cost for any unsold handbags. Choose the quantity that yields the highest expected profit.

In this case, the highest expected profit is obtained when 165 bags are purchased, resulting in a profit of $6,304.40.

Sea Side Enterprises is trying to predict the cost associated with producing its anchors. At a production level of 5 comma 500 ​anchors, Sea Side Enterprises average cost per anchor is $ 55. If $ 17 comma 000 of the costs are​ fixed, and the plant manager uses the cost equation to predict total​ costs, her forecast for 9 comma 000 anchors will be​ (Round any intermediary calculations to the nearest​ cent.)

Answers

Answer:

$482,182

Explanation:

The computation of the total cost is shown below:

As we know that

Total cost = Fixed cost + variable cost

But before that first we have to compute the variable cost

where,

Fixed cost is $17,000

And, the variable cost is

= 5,500 × $55 - $17,000

= $285,500

Now the total cost is

= Variable cost per unit × number of anchors + fixed cost

= $285,500 ÷ 5,500 × 9,000 + $15,000

= $482,182

To forecast the total cost for producing 9,000 anchors, we calculate the total fixed and variable costs. The total cost comes to $484,190.

To determine Sea Side Enterprises' costs at a production level of 9,000 anchors, we start with the given information. At 5,500 anchors, the average cost per anchor is $55, and $17,000 of these costs are fixed.

Step 1: Calculate the total cost for 5,500 anchors.
Total cost = Average cost per anchor x Number of anchors = $55 x 5,500 = $302,500.

Step 2: Determine the variable cost.
Variable cost = Total cost - Fixed costs = $302,500 - $17,000 = $285,500.

Step 3: Calculate the variable cost per anchor.
Variable cost per anchor = Total variable cost / Number of anchors = $285,500 / 5,500 = $51.91.

Step 4: Use the cost equation to predict total costs for 9,000 anchors.
Total cost = Fixed costs + (Variable cost per anchor x Number of anchors) = $17,000 + ($51.91 x 9,000) = $17,000 + $467,190 = $484,190.

Therefore, the forecasted total cost to produce 9,000 anchors is $484,190.

Using the expectations hypothesis theory for the term structure of interest rates, determine the expected return for securities with maturities of two, three, and four years based on the following data. (Input your answers as a percent rounded to 2 decimal places.) Interest Rate 1-year T-bill at beginning of year 1 4 % 1-year T-bill at beginning of year 2 5 % 1-year T-bill at beginning of year 3 9 % 1-year T-bill at beginning of year 4 11 %

Answers

Answer:

The expected return for securities with maturities of two, three, and four years is as follows:

Expected Return 2 year Security=4.50 %

Expected Return 3 year security= 6 %

Expected Return 4 year security=7.25 %

Explanation:

According to the expectations hypothesis theory, the expected return for the 2 year security is the average of the expected yields of two one-year T-bills, for the 3 year security is the average of the expected yields of three one-year T-bills and the 4 year security is the average of the expected yields of the four one-year T-bills.

Therefore, in order to calcuate the expected return for each year we have to use the following formula:

Expected Return 2 year Security=(4 + 5) / 2 = 4.50 %

Expected Return 3 year security=(4 + 5 + 9) / 3 = 6 %

Expected Return 4 year security=(4 + 5 +9 + 11) / 4 = 7.25 %

Final answer:

The expected returns for securities with maturities of two, three, and four years, based on the provided data, are 4.50%, 8.33%, and 8.33%, respectively.

Explanation:

The Expectations Hypothesis Theory for the term structure of interest rates states that the expected return for a security with a specific maturity is equal to the average of the interest rates of shorter-term securities leading up to that maturity.

Using the provided data, we can determine the expected returns for securities with maturities of two, three, and four years as follows:

For a two-year security, the expected return is equal to the average of the interest rates for the 1-year T-bills at the beginning of year 1 (4%) and year 2 (5%), which is (4% + 5%) / 2 = 4.5%.For a three-year security, the expected return is equal to the average of the interest rates for the 1-year T-bills at the beginning of year 2 (5%), year 3 (9%), and year 4 (11%), which is (5% + 9% + 11%) / 3 = 8.33% (rounded to 2 decimal places).For a four-year security, the expected return is equal to the average of the interest rates for the 1-year T-bills at the beginning of year 2 (5%), year 3 (9%), and year 4 (11%), which is (5% + 9% + 11%) / 3 = 8.33% (rounded to 2 decimal places).

Pfd Company has debt with a yield to maturity of 7.1 %​, a cost of equity of 15.4 %​, and a cost of preferred stock of 8.9 %. The market values of its​ debt, preferred​ stock, and equity are $ 9.9 ​million, $ 2.9 ​million, and $ 13.9 ​million, respectively, and its tax rate is 40 %. What is this​ firm's after-tax​ WACC? ​Note: Assume that the firm will always be able to utilize its full interest tax shield.

Answers

Answer:

After-tax WACC is 10.56%

Explanation:

WACC=Ke*E/V+Kd*E/D*(1-t)*Kp*P/V

Ke is the cost of equity at 15.4%

Kd is the cost of debt of 7.1%

Kp is the cost of preferred stock of 8.9%

E is the value of equity at $13.9 million

D is the value of debt at  $9.9 million

P is the value of preferred stock at $2.9 million

V=E+D+P

V is the total finance available calculated below:

V=$13.9+$9.9+$2.9=$26.7  million

tax rate at 40% or 0.4

WACC=(15.4%*13.9/26.7)+(7.1%*9.9/26.7*(1-0.4))+(8.9%*2.9/26.7)

WACC=(15.4%*13.9/26.7)+(7.1%*9.9/26.7*0.6)+(8.9%*2.9/26.7)

WACC=10.56%

Net Work Corporation, whose annual accounting period ends on December 31, issued the following bonds: Date of bonds: January 1, 2018 Maturity amount and date: $420,000 due in 10 years (December 31, 2027) Interest: 10.0 percent per year payable each December 31 Date issued: January 1, 2018

Required: For each of the three independent cases that follow provide the following amounts to be reported on the January 1, 2018, financial statements immediately after the bonds were issued: (Deductions should be indicated by a minus sign.) Case A (issued at 100) Case B (at 96 Casec (at 104) January 1, 2018-Financial Statements: a. Bonds payable b. Unamortized premium (discount) c. Carrying value

Answers

Answer:

The following amounts to be reported on the January 1, 2018 is shown below:-

Explanation:

January 1, 2018                 Case A            Case B          Case C

Financial Statements (issued at 100)     (at 96)          (at 104)

a. Bonds payable             $420,000       $420,000     $420,000

b. Unamortized

Premium (discount)              0                   $16,800       $16,800

c. Carrying value              $420,000     $403,200      $403,200

Working Note

For Case B Unamortized Premium (discount)

=  ($420,000 - ($420,000 ÷ 100 ×96))  = $16,800

For Case C Unamortized Premium (discount)

($420,000 - ($420,000 ÷ 100 ×104))  = $16,800

Final answer:

Under different issuance scenarios, the bonds payable entry remains constant at $420,000 but the amount of unamortized discount or premium, and the resulting carrying value, may differ based on whether the bonds were issued at 100%, 96%, or 104% of their face value.

Explanation:

The amount to be recorded in the financial statements for each of the three cases would be calculated as follows:

Case A (issued at 100): The bonds were issued at their face value. Therefore, the bonds payable would be $420,000. There would be no unamortized premium or discount, which means the carrying value would also be $420,000.Case B (issued at 96): The bonds were issued at a discount, so you multiply the face value by 0.96 to get $403,200, which is the carrying value. The unamortized discount would be the face value minus the carrying value, or $16,800. The bonds payable remains $420,000.Case C (issued at 104): Here, the bonds were issued at a premium. Multiply the face value by 1.04 to get the carrying value of $436,800. The unamortized premium is the carrying value minus the face value, or $16,800. The bonds payable still remains $420,000.

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The IRS reports that the mean federal income tax paid in the year 2007 was $7908. Assume that the standard deviation is $5000. The IRS plans to draw a sample of 1000 tax returns to study the effect of a new tax law. Which is more likely to happen: For the sample mean to be less than $7500 or for an individual to pay a tax less than $7500

Answers

Answer:

Mean is less than $7500

Explanation:

From the calculation, the p-value is less than 0.0049.

Find attached of the calculation

Solar Innovations Corporation bought a machine at the beginning of the year at a cost of $40,000. The estimated useful life was five years and the residual value was $4,500. Assume that the estimated productive life of the machine is 10,000 units. Expected annual production for year 1, 2,100 units; year 2, 3,100 units; year 3, 2,100 units; year 4, 2,100 units; and year 5, 600 units. Required: 1. Complete a depreciation schedule for each of the alternative methods. (Do not round intermediate calculations.)

A.) straight-line
B.) Units of Production
C.) Double declining balance

Answers

Answer:

Schedule is in the MS Excel file attached with this answer.

Explanation:

Straight Line depreciation is a method of depreciation in which the cost of the asset net of residual value is divided over useful life.

Unit of production method Depreciate the asset based on the production for the period done by asset and total lifetime production capacity of the asset..

In double declining method the double depreciation is charged.

Consider the labour statistics for the country of Menap, which consists of five districts and a capital region with varying degrees of poverty. Round your answers to two decimal places. District Unemployed (in millions) Employed (in millions) 1 20 39 2 29 52 3 16 36 4 30 56 5 18 41 Capital 23 54 What is the labour force in Menap?

Answers

Answer:

The correct answer is 414 million.

Explanation:

According to the scenario, the computation of the given data are as follows:

We can calculate the labor force by using following formula:

Labor force = Total unemployed + Total employed

By putting the value in the formula, we get

= (20 + 29 + 16 + 30 + 18 + 23) + ( 39 + 52 + 36 + 56 + 41 + 54)

= 136 million + 278 million

= 414 million

The labor force in Menap is 414 million.

The calculation is as follows:

We know that

Labor force = Total unemployed + Total employed

So,

= (20 + 29 + 16 + 30 + 18 + 23) + ( 39 + 52 + 36 + 56 + 41 + 54)

= 136 million + 278 million

= 414 million

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Assume the role of one noted Personality Theorist Carl Rogers. Carl (you) is going to write a letter to a client in response to this situation:Someone has come to you expressing a number of problems: the person's marriage is a mess, they hate their job, they cannot complete work on time, they feel overwhelmed and cranky much of the time, and even their dog doesn't like them much of the time. While working from the Humanistic (client centered) perspective, you will need to inform your fictional "client" what you believe the client can do about the problems the client is having. Using Rogerian theory, how might you tell them to set things to right again? After you have completed adequate research on Rogers, and how he envisioned both problems and solutions, write a letter your fictional client. Your letter should display clear evidence (such as textbook terms) that you understand what the theorist considers a healthy, well-adjusted personality, and how to help someone build one. No direct quotes of the textbook or other source is permitted.

Answers

Answer:

Dear XXX,  

Much obliged to you for composing the letter and sharing your subtleties. I am happy that from the couple of proclamations that you have given about your issues, I can develop a few bits of knowledge on it. I am accepting that you may know me and my helpful methodology. I can see your issues and I can comprehend what you have been experiencing. The issues that are you confronting are veritable and it occurs with various individuals. I can see the issues are converging from inside you and your viewpoint towards them. You feel that your working isn't ideal. You have sentiments of disappointment, you can't see yourself opening up to new understanding and issues of trust with the family and even with the pooch.  

Human character is considered weel balanced on different issues. there is a requirement for self-realization where people comprehend their significance of presence and an individual ought to be completely practical. Here I am suggesting that your character and your need are not going close by to hand. I can see there is a great deal of disturbance inside you and outside you. there are clear signs that your Real self ( what you are presently) and your optimal self ( what you need to be are not in line or offset with one another.  

Your issues identifying with marriage, work, work are your genuine self what you are currently and your optimal self is by all accounts a circumstance where you are sans upbeat from every one of these issues. There is a need to take a shot at different issues of your self.  

Your work, work, marriage would be hazardous in the event that you don't comprehend what you need and what you really need. It would be ideal if you give yourself here and there and for a second consider what you really need. Try not to be compelling or unforgiving on yourself. here you have to develop a solid self-idea. Do comprehend your value. Each human s deserving of busy thus do you. Develop your positive self-esteem. Train yourself in something or gain the expertise to neglect the different issues of your life. This will help in boosting your confidence.  

Ultimately, I need to recommend that you can help and guide yourself.be open to new encounters, comprehend your reality, develop trust in yourself and your connections around, be imaginative and satisfy your existence with those things that you need to do.  

Respects,  

Carl Rogers.

Final answer:

From a Humanistic perspective, the client can address their problems by engaging in self-exploration, embracing authenticity, practicing unconditional positive regard, cultivating empathy, and focusing on personal growth and self-actualization.

Explanation:

Dear Client,



I understand that you are currently facing multiple challenges in your life, including issues with your marriage, job dissatisfaction, difficulty completing work on time, feeling overwhelmed and cranky, and even your relationship with your dog. From a Humanistic (client-centered) perspective, I believe that you have the power to set things right again and create a healthy, well-adjusted personality.



In order to address these problems, I recommend the following:



Self-Exploration: Take the time to reflect on your thoughts, feelings, and needs. Ask yourself what truly matters to you and what changes you would like to make in your life. This process of self-exploration can help you gain clarity and insight into the root causes of your problems.

Authenticity and Congruence: Be true to yourself and embrace your genuine emotions and desires. By being authentic and congruent, you can align your actions and choices with your inner values and beliefs, leading to a sense of fulfillment and satisfaction.

Unconditional Positive Regard: Practice self-acceptance and self-compassion. Treat yourself with kindness, empathy, and understanding, even in times of difficulty. Avoid self-judgment and criticism, and instead foster a mindset of unconditional positive regard towards yourself.

Empathy: Cultivate empathy towards others, including your spouse, colleagues, and even your dog. Try to understand their perspectives, needs, and emotions. By developing genuine empathy, you can enhance your relationships and create a more harmonious and supportive environment.

Growth and Self-Actualization: Focus on personal growth and self-actualization. Set realistic goals, engage in activities that bring you joy and fulfillment, and strive to become the best version of yourself. Take steps towards achieving your professional and personal aspirations, and celebrate your progress along the way.



Remember, the journey to personal transformation takes time and effort. It is essential to be patient and compassionate with yourself as you navigate through these challenges. Therapy or counseling sessions with a trained professional can also provide valuable support and guidance on your path to self-discovery and personal growth.



Wishing you strength and resilience on your journey towards a healthier and more fulfilling life.



Sincerely,



Carl Rogers

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The following excerpt is from an article "State reports find fraud rate of 42% in auto body repairs," published in the Sacramento Bee newspaper in September of 2003. The Bureau of Automotive Repair (BAR), a branch of the California Department of Consumer Affairs, investigates complaints about collision-repair shops in California. "For the past two years, ... consumers have been steered to BAR to determine if their cars had been properly fixed by collision-repair shops across the state. Of the 1,315 vehicles inspected in the two year BAR study that ended in June, 42 percent were overbilled for labor not performed or parts not supplied, Consumer Affairs Director Kathleen Hamilton said at a news conference last week.... the average loss was $812." Determine if the following two critiques of the BAR study are valid or invalid: The article continues, "Officials in the auto-body repair industry blasted the report. 'This is not a true random inspection but a complaint-driven inspection,' said David McClune, chief of the California Autobody Association. The cars belong to disgruntled drivers, he claimed. 'The results of this study can't be projected upon the industry as whole,' said McClune."

(i) Valid
(ii) Invalid

Answers

Answer:

i) valid

Explanation:

The research only included car owners (and their cars) that suspected that auto repair shops had not done their job properly. The 42% of fraud rate is applicable to that specific population which is car owners that suspect auto repair shops have committed fraud. It is not representative of the general population of all the car owners whose cars have been repaired.

It is like making a research in a university campus and saying that 99% of the US population buys college books. Maybe 99% (or even 100%) of all college students buy college books, but the rest of the population doesn't and they do not have a reason to do so either.

Charles Wilson, the CFO of Sunland Automotive, Inc., is putting together this year's financial statements. He has gathered the following balance sheet information: The firm had a cash balance of $23,015, accounts payable of $163,257, common stock of $312,100, retained earnings of $512,159, inventory of $212,100, goodwill and other assets equal to $78,656, net plant and equipment of $710,100, and short-term notes payable of $21,115. It also had accounts receivable of $141,258 and other current assets of $11,223. How much long-term debt does Sunland Automotive have

Answers

Answer:

The long term debt is $167,721

Explanation:

Workings are attached.

Answer:

long temr liabilities $167,721‬

Explanation:

We solve using the accounting equation:

Assets = Liabilities + Equity

Assets:

cash balance of $23,015,

inventory of $212,100,

accounts receivable of $141,258

and other current assets of $11,223

net plant and equipment of $710,100,

goodwill and other assets equal to $78,656

Total: 1.176.352‬

Equity

common stock of $312,100,

retained earnings of $512,159

Total 824.259‬

We now replace and solve for Liaibilities

Assets = Liabilities + Equity

1,176,352 = Liabilities + 825,259

Liaiblities = 352,093‬

Where:

accounts payable of                     $163,257

and short-term notes payable of $     21,115

Total short term:                            $ 184,372‬

long term + short term = total liabilities

long term + 184,372 = 352,093

352,093 - 184,372 = 167,721‬

Why are wholly owned subsidiaries preferred by firms pursuing global or transnational strategies? A. They are more challenging B. They are less costly than other modes C. They allow the use of profits generated in one market and improve the competitive position in another D. They allow for easier management and transitions

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Answer:

C. They allow the use of profits generated in one market and improve the competitive position in another.

Explanation:

A wholly owned subsidy is a company whose stocks are completely owned by the parent company which allows the spent company to diversify, manage and reduce or distribute the risk having a legal control over the operations and the processes. The transnational strategy is more of a personal approach towards the sales and marketing of the goods and the services. The Mcdonald's uses transnational strategy in fast-food chain as they rely on the brand name. Other large MNC also uses the global or the transnational strategies like the IBM, Citigroup having multiple levels of subsidies. It helps them to be more competitive and improve their position in another market.

Divine Apparel has 3,900 shares of common stock outstanding. On October 1, the company declares a $0.50 per share dividend to stockholders of record on October 15. The dividend is paid on October 31. Record all transactions on the appropriate dates for cash dividends. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Answers

Answer:

1. October 1

Dividends (Cr)      1950

Dividend Payable (Dt)        1950

2. October 15

No journal entry required

3. Record the payment of cash dividends

Dividend Payable (Cr)  1950

Cash  (Dt)   1950

Explanation:

(3,900 shares of common stock outstanding) *(declared  $0.50 per share dividend) = 1950

You are a dual income, no kids family. You and your spouse have the following debts (total): mortgage, $380,000; auto loan, $20,400; credit card balance, $5,800; and other debts of $10,700. Further, you estimate that your funeral will cost $11,600. Your spouse expects to continue to work after your death. Using the DINK method, what is your life insurance need?

Answers

Answer:

$220,050

Explanation:

DINK is a method of calculating life insurance coverage.

DINK , an acronym for double income no kid is calculated by adding to the funeral expenses half of all debts.

Mortgage - $380000

Auto loan - $20,400

Credit card balance - $5800

Other debts - $10700

Total  $416,900

Insurance need = $11600 + ($416900/2)

$11600+$208450 = $220,050

Suppose the marginal propensity to consume (MPC) is either 0.82, 0.75, or 0.55. a. For each value of the MPC, calculate the expenditure multiplier, or the impact of a one-dollar increase in government spending on GDP. Instructions: Enter a number rounded to one decimal place in each blank. MPC expenditure multiplier 0.82 4.6 0.75 4.0 0.55 1.2 b. For each value of the MPC, calculate the impact on GDP of a $250 million increase in government spending. Instructions: Enter a number rounded to one decimal place in each blank. MPC Impact on GDP 0.82 $ 0.75 $ 1000.0 0.55 $

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Answer:

See the explanation below.

Explanation:

Multiplier = 1/(1-MPC)

a. For each value of the MPC, calculate the expenditure multiplier, or the impact of a one-dollar increase in government spending on GDP.

Multiplier for 0.82 = 1/(1-0.82) = 1/0.18 = 5.6

Multiplier for 0.75 = 1/(1-0.75) = 1/0.25 = 4.0

Multiplier for 0.55 = 1/(1-0.55) = 1/0.45 = 2.2

b. For each value of the MPC, calculate the impact on GDP of a $250 million increase in government spending.

For 0.82 MPC, Impact on GDP = 5.6 * 250,000,000 = $1,388,888,888.9

For 0.75 MPC, Impact on GDP = 4.0 *250,000,000 = $1,000,000,000.0

For 0.55 MPC, Impact on GDP = 2.2 *250,000,000 = $555,555,555.6

Final answer:

The Marginal Propensity to Consume (MPC) is used to calculate the expenditure multiplier and, in turn, the impact on GDP from a change in government spending. The higher the MPC, the larger the multiplier and the larger the impact on GDP.

Explanation:

The Marginal Propensity to Consume (MPC) can be used to calculate the expenditure multiplier effect on the Gross Domestic Product (GDP) through an increase in government spending. For your listed values of MPC i.e., 0.82, 0.75, and 0.55, the expenditure multipliers are calculated as the inverse of 1-MPC, therefore, yielding 5.6, 4.0, and 2.2 respectively. As for the impact on the GDP of a $250 million increase in government spending, you multiply the change in spending by the expenditure multiplier. Hence, the impact on the GDP would respectively be $1400 million, $1000 million, and $550 million. These results illustrate how each dollar spent by the government can produce more than a dollar's worth of economic activity.

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Alliance Company budgets production of 27,000 units in January and 31,000 units in the February. Each finished unit requires 4 pounds of raw material K that costs $2.50 per pound. Each month's ending raw materials inventory should equal 35% of the following month's budgeted materials. The January 1 inventory for this material is 37,800 pounds. What is the budgeted materials needed in pounds for January

Answers

Answer:

Instructions are below.

Explanation:

Giving the following information:

Production:

January= 27,000 units

February= 31,000 units

Each finished unit requires 4 pounds of raw material

Estimated cost= $2.50 per pound.

Desired ending inventory= 35% of the following month's budgeted materials.

Beginning inventory= 37,800 pounds.

To calculate the purchase of material needed, we need to use the following formula:

Purchases= sales + desired ending inventory - beginning inventory

Direct material budget (in pounds)

Production= (27,000*4)= 108,000

Desired ending inventory= (31,000*4)*0.35= 43,400

Beginning inventory= (37,800)

Total= 113,600

Total direct material cost= 113,600*2.5= $284,000

Fifty bakeries in New York formed an association. The association signed an agreement with stores throughout the city, under which the stores agreed to purchase bread only from a bakery assigned to them by the association. The association also decided to raise the retail price of bread from 75 to 85 cents. All the association's members printed the new price on their bread sleeves. Are the bakeries in violation of the antitrust laws?

Answers

Answer:

The correct answer is: Yes, the bakeries violate the antitrust laws.

Explanation:

The U.S. Clayton Antitrust Act of 1914 is the legislation that regulates antitrust business practices that do not allow fair competition within a market. Three are the main unfair techniques forbidden by the Clayton Act: anticompetitive mergers, tying arrangements, and exclusive agreements.

In anticompetitive mergers firms offering similar products unite to settle the prices of the goods creating a form of monopoly. Therefore the 50 bakeries of New York who gathered to raise the price of bread from $0.75 to $0.85 are breaking the Clayton Antitrust Act of 1914.

Consider Adjusting Journal Entries - Unearned Revenue


Skypress Company collected $5,600 in May of 2013 for 4 months of service which would take place from October of 2013 through January of 2014. The revenue reported from this transaction during 2013 would be:


$0


$4,200


$5,600


$1,400

Answers

Answer:

$4,200

Explanation:

Skypress Company

$5,600 × 3/4

=$5,600×0.75

= $4,200

Therefore the revenue reported from this transaction during 2013 would be $4,200

Oriole Company took a physical inventory on December 31 and determined that goods costing $250,000 were on hand. Not included in the physical count were $20,000 of goods purchased from Pelzer Corporation, FOB shipping point, and $17,000 of goods sold to Alvarez Company for $25,000 FOB destination. Both the Pelzer purchase and the Alvarez sale were in transit at year-end. What amount should Oriole report as its December 31 inventory?

Answers

Answer:

The answer is given below;

Explanation:

Inventory- Unadjusted                                                    $250,000

Goods purchased-FOB shipping point                             $25,000

Goods sold to alvarez-FOB Destination                               $17,000

Total inventory to be reported at December 31                 $292,000

Please note that in FOB shipping point,the sale and purchase is recorded when goods are dispatched from seller's warehouse.In our case, we have recorded purchase.

In case of FOB destination,sale and purchase are not recorded untill the goods are received by the buyer.In our case we have not recorded sale as the inventory is in transit rather we record it is as inventory stock as it was previously omitted from it.

A company’s manager estimates that in the upcoming year, increasing advertising costs by $25,000 will cause sales revenue to increase by $60,000. If the company’s contribution margin ratio is 35%, what will be overall effect on net income? Group of answer choices

Answers

Answer:

Loss of $4,000 in overall net income

Explanation:

Contribution margin is the net of the sale price and variable cost. Contribution margin ratio is the ratio of contribution to sales.

According to given data

Sales = $60,000

Contribution Margin = $60,000 x 35% = $21,000

Net Income = Contribution margin - Fixed costs = $21,000 - $25,000 = -$4,000

Advertisement Expense is a fixed cost.

There will be a loss of $4,000 added to overall net income.

Final answer:

Considering a contribution margin ratio of 35%, an increase in advertising costs by $25,000, which boosts sales by $60,000, will result in a net decrease in income of $4,000.

Explanation:

The question revolves around the impact of an increase in advertising budget on a company's net income, considering a specific contribution margin ratio. With an increase in advertising costs by $25,000 anticipated to boost sales revenue by $60,000 and given the contribution margin ratio is 35%, we calculate the incremental contribution margin (35% of $60,000) and the effect on net income.

Incremental contribution margin: [tex]0.35 \times $60,000 = $21,000[/tex]

Next, we determine the net income change by subtracting the additional advertising costs from the incremental contribution margin.

Net income change: $21,000 (incremental contribution margin) - $25,000 (additional advertising costs) = -$4,000.

Therefore, the overall effect on net income will be a decrease of $4,000.

On January 1, Year 2, Grande Company had a $63,400 balance in the Accounts Receivable account and a $1,300 balance in the Allowance for Doubtful Accounts account. During Year 2, Grande provided $152,000 of service on account. The company collected $161,300 cash from accounts receivable. Uncollectible accounts are estimated to be 1% of sales on account. The amount of uncollectible accounts expense recognized on the Year 2 income statement is

Answers

Answer:

$1,520

Explanation:

Given that,

Accounts Receivable balance = $63,400

Allowance for Doubtful Accounts balance = $1,300

Services provided on account during year 2 = $152,000

Cash collected from accounts receivables = $161,300

Estimated Uncollectible accounts = 1% of sales on account

Therefore, the amount of uncollectible accounts expense during the year 2 is the 1 percent of the amount of services provided on account to a customer.

Hence, the amount of uncollectible accounts expense recognized on the Year 2 income statement is calculated as follows:

= Services provided on account × Estimated Uncollectible accounts

= $152,000 × 1%

= $1,520

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