g A review of Parson Corporation's accounting records found that at a volume of 146,000 units, the variable and fixed cost per unit amounted to $8 and $5, respectively. On the basis of this information, what amount of total cost would Parson anticipate at a volume of 138,200 units?

Answers

Answer 1

Answer:

The total cost is $1,796,600

Explanation:

Fixed costs are costs that do not change with the change in the volume of good or service sols, but under certain circumstances, when the fixed cost is a direct cost, it can vary on a per unit basis.

Variable costs are costs that change with the change of the volume of goods or service.

Total number of units = 138,200

variable cost per unit = $8

Total variable cost = 8 × 138,200 = 1,105,600

Fixed cost per unit = $5

Total fixed cost = 5 × 138,200 = 691,000

Total cost = 1,105,600 + 691,000 = $1,796,600


Related Questions

Blossom Company incurs these expenditures in purchasing a truck: cash price $20,000, accident insurance (during use) $1,500, sales taxes $1,100, motor vehicle license $200, and painting and lettering $1,600. What is the cost of the truck

Answers

Final answer:

To calculate the cost of the truck, making sure to include all expenditures related to the purchase, we add together the cash price, accident insurance, sales taxes, motor vehicle license, and painting and lettering costs. This results in a total cost of $24,400 for the Blossom Company to purchase the truck.

Explanation:

The cost of the truck for the Blossom Company incorporates several factors. These factors include the cash price of the truck, accident insurance, sales taxes, motor vehicle license, and painting and lettering. In your case, we'll add all these expenditures together to find the total cost of the truck.

The cash price of the truck is $20,000.Accident insurance during the truck's use is $1,500.Sales taxes paid amounted to $1,100.The cost of the motor vehicle license was $200.Finally, the cost for painting and lettering amounted to $1,600.

To calculate the total, you simply add these costs together, i.e., $20,000 + $1,500 + $1,100 + $200 + $1,600 which results in a total cost of $24,400.

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The cost of the truck for Blossom Company, including all associated expenditures, is $24,400.

Here's a breakdown of the expenditures and how they contribute to the total cost:

1. Cash price of the truck: $20,000

  - This is the base cost of acquiring the truck.

2. Accident insurance during use: $1,500

  - This expenditure directly relates to ensuring the truck against accidents during its operational use.

3. Sales taxes: $1,100

  - These are taxes paid on the purchase of the truck, typically calculated as a percentage of the purchase price.

4. Motor vehicle license: $200

  - This is the fee paid to legally register and license the truck for road use.

5. Painting and lettering: $1,600

  - This expenditure is for customizing the truck with painting and lettering, likely for identification or branding purposes.

To find the total cost of the truck, we sum up all these expenditures:

[tex]\[ \text{Total Cost of the Truck} = \text{Cash Price} + \text{Accident Insurance} + \text{Sales Taxes} + \text{Motor Vehicle License} + \text{Painting and Lettering} \][/tex]

[tex]\[ \text{Total Cost of the Truck} = \$20,000 + \$1,500 + \$1,100 + \$200 + \$1,600 \][/tex]

[tex]\[ \text{Total Cost of the Truck} = \$24,400 \][/tex]

​(Measuring growth) If​ Pepperdine, Inc.'s return on equity is 19 percent and the management plans to retain 61 percent of earnings for investment​ purposes, what will be the​ firm's growth​ rate?

Answers

Answer:

11.59% growth rate

Explanation:

This analysis is done in the SUSTAINABLE GROWTH RATE MODEL.

Pepperdine Incorporation's Return on Equity (ROE) is equal to 19%

Pepperdine Incorporation's Retention Ratio (RR) is equal to 61% of it's earnings.

This implies that Pepperdine Incorporation' retains 61% of income(earning) for investment purposes.

The firm's growth rate will be gotten from multiplying the ROE by the RR.

That is: 19% × 61% = 11.59%

That is the answer.

Return on Equity and Retention Rate are two indices used in growth rate measurement.

Final answer:

Pepperdine, Inc.'s growth rate is calculated by multiplying the return on equity (19%) by the retention ratio (61%), resulting in a growth rate of 11.59%.

Explanation:

The student is asking about the growth rate of Pepperdine, Inc., which can be calculated using the retention ratio and return on equity (ROE). The growth rate formula in this context is the product of the retention ratio (the percentage of earnings retained after dividends are paid) and the ROE. Given that Pepperdine, Inc. has an ROE of 19% and plans to retain 61% of earnings, the firm's growth rate can be calculated as:

Growth Rate = Retention Ratio × Return on Equity

Growth Rate = 0.61 × 0.19 = 0.1159 or 11.59%

Therefore, Pepperdine, Inc.'s expected growth rate is 11.59%.

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Edelman Engines has $11 billion in total assets. Its balance sheet shows $1.1 billion in current liabilities, $7.7 billion in long-term debt, and $2.2 billion in common equity. It has 900 million shares of common stock outstanding, and its stock price is $25 per share. What is Edelman's market/book ratio? Round your answer to two decimal places.

Answers

Answer:

10.23x

Explanation:

Market/Book Ratio = Stock Price /  Net Book Value per Share

Stock Price = $25 per share

Net Book Value per Share = Net Book Value / shares of common stock outstanding

Shares of common stock outstanding = 900 million shares

where;

Total Assets = $11 billion

Total Liabilities = Current Liabilities + Long-Term Liabilities

Total Liabilities = $1.1 billion + $7.7 billion

Total Liabilities = $8.8 billion

Hence;

Net Book Value = Total Assets - Total Liabilities

Net Book Value = $11 billion - $8.8 billion

Net Book Value = $2.2 billion

Therefore;

Net Book Value per Share = Net Book Value / shares of common stock outstanding

Net Book Value per Share = $2.2 billion / 900 million shares

Net Book Value per Share = $2,200,000,000 / 900,000,000 shares

Net Book Value per Share = $2.44 per share

So;

Market/Book Ratio = Stock Price /  Net Book Value per Share

Market/Book Ratio = $25 per share / $2.44 per share

Market/Book Ratio = 10.23x

It means that Stock is over valued and it has performed well because Market/Book Ratio is greater than 1. So the Stock price is set at higher price in relation to Edelman Engines' Net Book Value, so its Market/Book Ratio is 10.23x.

On April 1, Robert LLC purchased two units of inventory, A and B. The cost of unit A was $650, and the cost of unit B was $625. On April 30, Robert LLC had not sold the inventory. The market value of unit A was now $685 while the market value of unit B was $550. The journal entry associated with the lower-of-cost-or-market method on April 30 will be:

Answers

Answer:

Debit : Cost of Goods Sold : $75

Credit : Inventory : $75

Explanation:

The lower-of-cost-or-market method is based on the conservative accounting theory. This is where company accounts are prepared with caution and verification. All losses are recorded as they are discovered whereas gains are recorded only after realised. In this case, there is a gain in Inventory A, hence it won’t be recorded as of yet. However, the value of Inventory B has reduced and this requires to be recorded.

The cost of Inventory B should be reduced to the lower net realizable value, hence it would be reduced by the difference : $625 - $550 = $75

Debit : Cost of Goods Sold : $75

Credit : Inventory : $75

Policymakers in a small country impose a specific tariff of $2.00 per unit. Prior to the tariff the country imported 10,000 units and after the tariff 8,000 units. The redistributive effects of the tariff are:


Select one:


a. such that $16,000 is forward shifted onto domestic consumers.


b. impossible to determine with the information given.


c. shared equally between domestic producers and domestic consumers.


d. such that $4,000 is backward shifted onto domestic producers.

Answers

Answer:

Option A is the correct answer.

Explanation:

Redistribution effect is also referred to as the transfer effect.

Under the redistribution effect, the price level increases after exacting tariff, this, in turn, increases the producer surplus and decreases the consumer surplus.

Based on the given information tariff =$2 per unit; Total revenue before tariff = PQ, where P is price and Q is quantity.

Let us denote the original price as P.

Therefore, total revenue before tariff = P*10000 = 10000P.

After imposing tariff $2 the price raises and becomes: P+2

So,

Total revenue after tariff = (P+2)*8000 = 8000P+16000

This implies that the extra $16000 amount bears consumers after imposing the specific tariff.

Thus, option A is the correct answer.

The manager of the Beach Division of Treat Time is evaluating the acquisition of a new mobile ice cream server. The budgeted operating income of the Beach Division is currently $2,940,000 with total assets of $28,600,000 and noninterest-bearing current liabilities of $600,000. The proposed investment would add $18,000 to operating income and would require an additional investment of $120,000. The targeted rate of return for the Beach Division is 9 percent. Ignoring taxes, how much is the return on investment of the Beach Division if the ice cream server is not purchased?

Answers

Answer:

ROI = 10.5%

Explanation:

The  ROI of a Division is the portion of then operating assets that is earned by  as operating income  by it. The higher the better.

Net operating assets = 28,600,000 - 600,000 = 28,000,000

ROI = Income/ Net operating assets × 100

ROI = 2,940,000/28,000,000  × 100

      = 10.5%

Lubbock county is planning to construct a bridge across the Rio de Lubbock to facilitate afternoon skiing in the El Dusto ski basin. The first cost of the bridge will amount to $6,500,000. Annual maintenance and repairs will amount to $25,000 for each of the first five years, to $30,000 for each of the next 10 years and to $35,000 for each of the next 5 years. In addition, a major overhaul costing $500,000 will be required at the end of the tenth year. Use an interest rate of 5% and determine the equivalent uniform annual cost for a 20 year period. Please enter your answer without '$' sign.

Answers

Answer:

575,010.25

Explanation:

i = 5%. n = 20 Years. P = 6,500,000.

Annual Maintenance Cost for the first five years, A1 = 25,000.

Annual Maintenance Cost from year 6 thro' 15, A2 = 30,000.

Annual Maintenance Cost from year 16 thro' 20, A3 = 35,000.

Overhaul Costs = 500,000 at year 10.

EUAC = [6,500,000 + 500,000 (P/F, 5%, 10)] (A/P, 5%, 20) +

25,000 +[{5000 (F/A, 5%, 5) + 5000(F/A, 5%, 15)} (A/F, 5%, 20)]

= [6,500,000 + 500,000 (0.6139)] (0.0802) +

25,000 +[{5000 (5.526) + 5000 (21.579)}(0.0302)]

= 545,917.39 + 29,092.86 = 575,010.25

"Division A, which is operating at capacity, produces a component that currently sells in a competitive market for $25 per unit. At the current level of production, the fixed cost of producing this component is $8 per unit and the variable cost is $10 per unit. Division B would like to purchase this component from Division A. The price that Division A should charge Division B for this component is:"

Answers

Answer:

$25 per unit

Explanation:

Data provided in the question

Selling price per unit = $25

Fixed cost per unit = $8

Variable cost per unit = $10

Based on the above information, the price that division A should charged from Division B is equal to the selling price per unit i.e $25 because Division A currently sells and operates in a competitive market so it should be same for division B

Current Year Prior Year Accounts payable, end of year $ 4,603 $ 8,548 Accounts receivable, net, end of year 18,685 15,726 Inventory, end of year 6,904 6,055 Net sales 220,000 205,000 Cost of goods sold 140,000 130,000 (1) Use the information above to compute the number of days in the cash conversion cycle for each year. (2) Did the company manage cash more effectively in the current year?

Answers

Find the given attachments for the complete solution

Sarah is the manager of a store. As the holiday season approaches, Sarah decides that the store needs to be decorated. She knows Stephanie is creative, so she assigns Stephanie the task of decorating the store.
This is an example of __________.

A. authority
B. responsibility
C. flexibility
D. delegation

Answers

Answer:

D. delegation

Explanation:

Delegation is the process of assigning the authority of completion of a specific task, to someone else. Generally, passed down from a superior to a subordinate. In this case, Sarah has passed down the role of decorating to Stephanie. Delegation in a business not only reduces the workload burden for those who delegate but it is likely to increase motivation of the person the work is being delegated today. This is because they feel valued that their superior is entrusting them with an important task. However, it is important to note that if too much work is delegated, it may infuriate employees as they might feel like they are being overworked.

Coming Home Corporation uses a weighted-average process costing system to collect costs related to production. The following selected information relates to production for October: Materials Conversion Units completed and transferred out 49,000 49,000 Equivalent units: work in process, October 31 11,000 5,000 Total equivalent units 60,000 54,000 Materials Conversion Costs in work in process on October 1 $ 9,000 $ 5,400 Costs added to production during October 243,000 513,000 Total cost $ 252,000 $ 518,400 All materials at Coming Home are added at the beginning of the production process. What total amount of cost should be assigned to the units completed and transferred out during October? a. $676,200 b. $667,800 c. $642,000 d. $690,000

Answers

Answer:

A. $676,200

Explanation:

See attached file

g"Which of the following statements is true about minimum wage laws? Select Answer A. Minimum wage laws are a successful tool to lift people out of poverty. B. Minimum wage laws encourage employers to hire unskilled labor. C. A minimum wage law set above the equilibrium wage will not affect the labor market. D. All of the above are true. E. None of the above are true."

Answers

Answer:

The correct the answer is A. Minimum wage laws are a successful tool to lift people out of poverty.

Explanation:

The minimum wage laws are established to ensure that the employees are not exploited and that they receive a fair amount of pay to ensure a proper standard of living. This however, does not encourage employers to hire unskilled labor and minimum wages affects the labor market.

Which of the following is NOT a part of the business case for why companies should act in a socially responsible manner? A. Acting in a socially responsible manner is in the overall best interest of shareholders. B. Every business has a moral duty to be a good corporate citizen C. Acting in a socially responsible manner reduces the risk of reputation-damaging incidents. D. To the extent that a company's socially responsible behavior wins applause from consumers and fortifies its reputation, a company may win additional patronage. E. Acting in a socially responsible manner can generate internal benefits (as concerns employee recruiting, workforce retention, employee morale, and training costs).

Answers

Answer:

D

Explanation:

Final answer:

The correct answer is B. Every business has a moral duty to be a good corporate citizen.

Explanation:

The correct answer is B. Every business has a moral duty to be a good corporate citizen. The business case for why companies should act in a socially responsible manner includes several factors, such as:

Acting in a socially responsible manner is in the overall best interest of shareholder.Acting in a socially responsible manner reduces the risk of reputation-damaging incidents.To the extent that a company's socially responsible behavior wins applause from consumers and fortifies its reputation, a company may win additional patronage.Acting in a socially responsible manner can generate internal benefits, such as employee recruiting, workforce retention, employee morale, and training costs.

The idea that every business has a moral duty to be a good corporate citizen is not part of the business case for acting in a socially responsible manner. While businesses need to consider their impact on society, it is not necessarily a driving factor in the business case.

During the month of March, Oriole Company's employees earned wages of $80,000. Withholdings related to these wages were $6,120 for FICA, $9,600 for federal income tax, $4,000 for state income tax, and $480 for union dues. The company incurred no cost related to these earnings for federal unemployment tax but incurred $800 for state unemployment tax. Prepare the necessary March 31 journal entry to record salaries and wages expense and salaries and wages payable. Assume that wages earned during March will be paid during April.

Answers

Answer:

Oriole company

The wage earned by the employees is $80,000. However certain deductions need to be recognized and made payable to respective statutory institutions.

After deductions the Employee should receive $59,800 (80,000 - 6,120 - 9,600 - 4,000 - 480)

Journal entries

1.

Debit Wage Account with $59,800

Debit FiCA (Employee) Account with $6,120

Debit Fed. income Tax (Employee) Account with $9,600

Debit State Income Tax (Employee) Account with $4,000

Debit Union Deductions (Employee) Account with $480

Credit Wages Payable Account with $80,000

(Being Wages earned in March and its distribution between accruals to employee and accruals to statutory bodies)

2.

Debit Employer state unemployment taxes Account with $800

Credit Employer state unemployment taxes Payable Account with $800

(Being employer contribution to unemployment taxes in March)

Weisbro and Sons common stock sells for $40 a share and pays an annual dividend that increases by 5.2 percent annually. The market rate of return on this stock is 9.2 percent. What is the amount of the last dividend paid by Weisbro and Sons

Answers

Answer:

$1.52

Explanation:

We know,

Current stock price, [tex]P_{0}[/tex] = [tex]\frac{D_{1}}{r_{s} - g}[/tex]

Given,

Market rate of return, [tex]r_{s}[/tex] = 9.2% = 0.092

Growth rate, g = 5.2% = 0.052

Expected dividend, [tex]D_{1}[/tex] = [tex]D_{0}[/tex] × (1 + g)

Current stock price, [tex]P_{0}[/tex] = $40

Putting the values into the above formula, we can get,

$40 = [[tex]D_{0}[/tex] × (1 + g)] ÷ [([tex]r_{s} - g[/tex])]

or, $40 = [[tex]D_{0}[/tex] × (1 + 0.052)] ÷ (0.092 - 0.052)

or, $40 = ([tex]D_{0}[/tex] × 1.052) ÷ 0.04

or, $40 = [tex]D_{0}[/tex] × 26.3

or, [tex]D_{0}[/tex] = $40 ÷ 26.3

Therefore, last dividend paid by the company, [tex]D_{0}[/tex] = $1.52

Final answer:

Using the dividend discount model formula, the last dividend paid by Weisbro and Sons was calculated to be approximately $1.52.

Explanation:

The question is seeking to determine the last dividend paid by Weisbro and Sons using the given stock price, the growth rate of the dividend, and the market rate of return. To find the amount of the last dividend (D₀) paid, we can use the dividend discount model (also called the Gordon growth model), which states that the price of a stock (P) is equal to the dividend one year from now (D₁) divided by the discount rate (r) minus the dividend growth rate (g). The formula is P = D₁ / (r - g).

Since we have the stock's selling price (P), the dividend growth rate (g), and the market rate of return (r), we need to rearrange the formula to solve for D₁ and then find D₀. Beginning with the formula:

P = D₁ / (r - g)

Multiplying both sides by (r - g) gives us:

D₁ = P * (r - g)

Since D₁ equals D₀ * (1 + g) (because D₁ is the dividend that will be paid next year, which is the dividend that was paid this year (D₀) grown by the rate g), we can rearrange to find D₀:

D₀ = D₁ / (1 + g)

Replacing D₁ with the expression P * (r - g) from the previous step gives us:

D₀ = (P * (r - g)) / (1 + g)

Plugging in the values we have:

D₀ = ($40 * (0.092 - 0.052)) / (1 + 0.052)

D₀ = ($40 * (0.04)) / (1.052)

D₀ = $1.52 approximately.

Thus, the last dividend (D₀) paid by Weisbro and Sons was around $1.52.

Choose the statement that is correct. A. The MC curve intersects the AFC​, AVC​, and ATC curves at their minimums. B. Initially as output​ increases, average variable cost​ decreases, so average total cost decreases and the ATC curve slopes downward. Average fixed cost remains unchanged. C. The ATC curve eventually slopes upward because average variable cost eventually increases. D. An increase in output always increases average total cost.

Answers

Answer: C. The ATC curve eventually slopes upward because average variable cost eventually increases

Explanation:

The Law of Diminishing Marginal Returns causes the Average Total Cost curve to eventually slope upwards because the Average Variable Cost will increase.

Why?

At first, with production increasing, a firm will be very efficient at producing a certain good thereby driving the cost down per unit. As time goes on however, the law of Diminishing Marginal Returns comes into play as more is invested into the business. The cost per unit will therefore rise which will lead to the ATC curve going upwards.

I have included a simple graph to illustrate.

If you need any clarification do react or comment.

Both the Onus ferry operator in the monopoly market and each of the Yuri ferry operators in the perfectly competitive market will want to produce at the point that the marginal revenue is equal to the marginal cost. Explain in detail the two reasons that the monopoly’s marginal revenue will always be less than its price while the marginal revenue in the perfectly competitive market will always be equal to the market price. (2 points)

Answers

Answer: Please refer to Explanation.

Explanation:

Monopoly.

The 2 reasons why the monopoly’s marginal revenue will always be less than its price are;

a) Even though Monopolies have very large influence on the prices of goods and services they offer, for a Monopoly to sell more goods, they generally have to lower their prices. This will lead to a situation where Marginal Revenue, which is the additional revenue made per additional unit sold will be less than Price because additional revenue for a new unit will be less than the last one because prices are dropped .

b) A Monopoly's demand schedule is downward sloping. This means that demand rises as prices drop. As prices drop therefore, more goods will be sold but the marginal revenue will be less because prices had to be dropped to get an additional unit to be sold. That unit therefore will bring in less revenue than the last unit.

Perfectly Competitive Market

In such a market, the seller is a Price Taker. This means that sellers in this market do not sell at a price that they want but rather at a price the market has established to be the Equilibrium. This is because of the high competition in the market. Since they are all selling at the same price, this means that every additional revenue they get is the same as the price the market charges. This means that Price equals Marginal Revenue in this market.

Dinklage Corp. has 7 million shares of common stock outstanding. The current share price is $67, and the book value per share is $6. The company also has two bond issues outstanding. The first bond issue has a face value of $60 million, a coupon rate of 7 percent, and sells for 92 percent of par. The second issue has a face value of $45 million, a coupon rate of 6 percent, and sells for 104 percent of par. The first issue matures in 22 years, the second in 7 years. Both bonds make semiannual coupon payments. a. What are the company's capital structure weights on a book value basis

Answers

Answer:

The company's capital structure weights on a book value basis are:

a. 28.57% for equity, and

b. 71.43% for debt.

Explanation:

Book value of equity = 7,000,000 * $6 = $42,000,000

Book value of debts = $60,000,000 + $45,000,000  = $105,000,000

Dinklage Corp.'s total value = $42,000,000 + $105,000,000  = $147,000,000

Book value weights of equity = $42,000,000 / $147,000,000 = 0.2857, or 28.57%

Book value weights of debt = = 1 - 0.2857 = 0.7143, or 71.43%

Therefore, the company's capital structure weights on a book value basis are 28.57% for equity and 71.43% for debt.

Final answer:

To calculate the capital structure weights on a book value basis, multiply the number of shares of common stock by the book value per share and the face value of each bond by the number of bonds outstanding. Then divide the book value of each component by the total book value of the company's capital structure to determine the weights.

Explanation:

To calculate the capital structure weights on a book value basis, we need to determine the book value of the company's common stock and its outstanding bonds. The book value of the common stock is found by multiplying the number of shares outstanding by the book value per share. The book value of the bonds is the face value of each bond multiplied by the number of bonds outstanding. To calculate the weights, divide the book value of each component by the total book value of the company's capital structure.

The book value of the common stock is $42 million (7 million shares x $6 per share).The book value of the first bond issue is $55.2 million ($60 million x 0.92).The book value of the second bond issue is $46.8 million ($45 million x 1.04).

The total book value of the company's capital structure is $144 million ($42 million + $55.2 million + $46.8 million).

The capital structure weights on a book value basis are:

Common stock: 29.17% ($42 million / $144 million)First bond issue: 38.33% ($55.2 million / $144 million)Second bond issue: 32.50% ($46.8 million / $144 million)

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Suppose Stanley's Office Supply purchases 50,000 boxes of pens every year. Ordering costs are $100 per order and carrying costs are $0.40 per box. Moreover, management has determined that the EOQ is 5,000 boxes. The vendor now offers a quantity discount of $0.02 per box if the company buys pens in order sizes of 10,000 boxes. Determine the before-tax benefit or loss of accepting the quantity discount. (Assume the carrying cost remains at $0.40 per box whether or not the discount is taken. And a hint: C*P

Answers

Answer:

The Before Tax benefit = 500 USD

Explanation:

Data Given:

Purchase = 50,000 boxes

Ordering Cost = 0.40 USD per box

EOQ = 5000 boxes = Economic Order Quantity

Vendor Offer = 0.02 USD per Box for the order size of 10,000 boxes.

Our EOQ is 5000:

So, first find costs associated without the offer.

Ordering Cost = (50000/5000) x 100 = 1000 USD

Carrying Cost = (5000/2) x 0.4 = 1000 USD

Total cost before accepting the offer = 1000 + 1000 = 2000 USD

Now, let's find the costs associated with offer accepted.

Ordering Cost = (50000/10000) x 100 = 500 USD

Carrying Cost = (10000/2) x 0.4 = 2000 USD

Total Cost = 2500 USD

Cost Saved from Discount = 50000 x 0.02 = 1000 USD

So, Total after accepting the offer = 2500 USD - 1000 USD

Total after accepting the offer = 1500 USD

So, the Before Tax benefit = 500 USD

Final answer:

The before-tax benefit of accepting the quantity discount is $15,900.

Explanation:

The before-tax benefit or loss of accepting the quantity discount can be calculated by comparing the costs of ordering and carrying inventory for both scenarios: with and without the discount. Without the discount, the ordering cost for 50,000 boxes of pens is $100. The carrying cost per box is $0.40, so the carrying cost for 50,000 boxes is $20,000. With the discount, the ordering cost for 10,000 boxes of pens is $100, and the carrying cost for 10,000 boxes is $4,000. Therefore, the before-tax benefit of accepting the quantity discount would be the difference between the costs of both scenarios: ($100 + $20,000) - ($100 + $4,000) = $15,900.

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5. Ren Inc. has expected earnings before interest and taxes of $63,300, an unlevered cost of capital of 14.7 percent, and a combined tax rate of 23 percent. The company also has $11,000 of debt that carries a coupon rate of 7 percent. The debt is selling at par value. What is the value of this company?

Answers

Answer:

$334,101.43

Explanation:

The computation of the value of this company is shown below:

Value of unlevered firm= [$63,300 × (1 - 23%)] ÷ 14.7%

= $331,571.43

And,

Value of this company = 331,571.43 + 23% of $11,000

= $331,571.43 + $2,530

= $334,101.43

As we know that value of the company is the mix o f levered firm and the unlevered firm according to that we done the calculations

There are three economy situations and two stocks Information is as follows Economy Stock A Stock B Booming 0.3 10 20 Neutral 0.3 5 0 Recession 0.4 0 10 a What are the expected returns for both stock A and B respectively b What is the standard deviation risk for stock A c What is the portfolio return given that you have $10000 and allocate $4000 in stock A

Answers

Answer:

a) A = 4.50% and B = 2.00%

b) SD for A = 4.15 %

c) Portfolio Return = 3.0%

Explanation:

a) Expected Returns for Both A and B respectively:

In order to calculate the expected returns, let's categorize the given data first.

Economy        Probability      Stock A       Stock B

Booming            0.30               10%               20%

Neutral               0.30                5%                 0%

Recession          0.40                 0%                -10% (not 10%)

So,

Expected Return for Stock A:

A =   Sum of (all Probability x Stock A)

A = (0.30 x 0.10) + (0.30 x 0.05) + (0.40 x 0.00)

A = 0.045

A = 4.50 %

Return for Stock B:

B = Sum of all Probability x Stock B

B = (0.30 x 0.20) + (0.30 x 0.00) + (0.40 x -0.10)

B = 0.002

B = 2.0%  

b) Standard Deviation /Risk for Stock A:

SD for A = Sum (Square Root (Probability*(Stock A Return - Expected Return of Stock A)²) )

SD for A = [tex]\sqrt{0.30*(0.10-0.045)^2 + 0.30*(0.05-0.045)^2+0.40*(0.00-0.045)^2}[/tex]

SD for A = 0.0415

SD for A = 4.15%

c) Portfolio Return Given that:

                                        Value          Weight         Return

Stock A                          4000              0.4               4.50%

Stock B                          6000             0.6                 2.0%

                                      10000

Portfolio Return =  Sum of ( Weight x Return)

                          = (0.4 x 0.045) + (0.6 x 0.02)

                          = 0.03

Portfolio Return = 3%

Rihanna, Inc. sells watches for $100 per watch. The variable expenses are $20 per unit, and the fixed expenses total $80,000 per period. By how much will net operating income change if watch sales are expected to increase by $400,000

Answers

Answer:

Net operating income = $240,000

Explanation:

At first we have to determine the break-even sales.

We know,

Break-even sales in units = Fixed expense ÷ (Sales price per unit - Variable cost per unit)

Break-even sales in units = $80,000 ÷ ($100 - 80)

Break-even sales in units = $80,000 ÷ $20 = 4,000 units.

Therefore, if the company sells 4,000, there will be no operating income.

If the total sales of Rihanna, Inc. is increased by $400,000, it means the company sells $400,000 ÷ $100 = 4,000 more units.

Therefore,

Sales                                                     = $400,000

Less: Variable expense (4,000*$40)  = $160,000

Contribution Margin                             = $240,000

The new net operating income will be $240,000 as the fixed expense remains same for the entire period.

Ivanhoe Corp.'s 2021 income statement had pretax financial income of $502000 in its first year of operations. Ivanhoe uses an accelerated cost recovery method on its tax return and straight-line depreciation for financial reporting. The differences between the book and tax deductions for depreciation over the five-year life of the assets acquired in 2021, and the enacted tax rates for 2021 to 2025 are as follows:
Book Over (Under) Tax
Tax Rates
2021 $(102000) 25%
2022 (132000) 20%
2023 (32000) 20%
2024 122000 20%
2025 142000 20%
There are no other temporary differences.
Required:
A) In Ivanhoe's December 31, 2021 balance sheet, the noncurrent deferred income tax liability and the income taxes currently payable should be ___________.

Answers

Answer:

$20,400 and $100,000

Explanation:

The computation of the non-current deferred income tax liability and the income taxes currently payable is shown below:

The non-current deferred income tax liability is

= $102,000 × 20%

= $20,400

And, the income taxes currently payable is

= ($502,000 - $102,000) × 25%

= $400,000 × 25%

= $100,000

Since we have to determine for the year 2021 so we considered the 2021 amount and tax rate for another year for the first part and for the second amount we take the remaining amount and then multiplied it by the tax rate of 2021

The neighborhood ice cream shop finds that when it charges $3 per ice cream cone, its total revenues are $90,000. It has total variable costs of $30,000 and total fixed costs of $40,000. From this we can infer the:a. shop should be moved because the rent is too high.

b. price is less than average total cost.

c. economic profits are $20,000.

d. shop will be closed in the long run.

e. shop sells 10,000 ice cream cones.

Answers

Answer:

The correct answer is Option C.

Explanation:

Economic profit is simply the difference between the total revenue generated from the sale of an output minus the opportunity cost and all costs used in the production of that output.

The costs used in the production of that output are regarded as explicit costs.

Opportunity cost is subjective and judgemental and usually determined by management.

Based on the question, the Economic cost = Total revenue - Total variable cost - Total fixed cost

Economic cost = $90,000 - $30,000 - $40,000 = $20,000

A new electric saw for cutting small pieces of lumber in a furniture manufacturing plant has a cost basis of $6,000 and a 10-year depreciable life. The estimated SV of the saw is zero at the end of 10 years. Use the DB method to calculate the annual depreciation amounts when:

(a) R = 2/N (200% DB method)


(b) R = 1.5/N (150% DB method)

Answers

Answer:

A) book value after 10 years = $644

depreciation after 10 years = $5356

B) book value after 10 years = $1181

depreciation after 10 years = $4819

Explanation:

cost basis  =$6000

10 year depreciable life

SV after 10 years = 0

N = 10

A) Annual depreciation when R = 2/N ( 200% DB method )

year 1 : book value = $6000, R = 2/10 * 100

B) Annual depreciation when R = 1.5/N ( 150% DB method )

year 1: book value = $6000 , R = 1.5/10 * 100

attached to this is a tabular solution using the DB method  

Final answer:

The annual depreciation amounts using the DB method for the electric saw can be calculated based on the given rates. For the 200% DB method, the annual depreciation amount is $1,200, and for the 150% DB method, it is $900.

Explanation:

To calculate the annual depreciation amounts using the declining balance (DB) method, we need to determine the depreciation rate (R) and apply it to the cost basis of the electric saw.

(a) For the 200% DB method, R = 2 / N, where N is the depreciable life of 10 years. So, R = 2 / 10 = 0.2.

Depreciation amount = R * Cost basis = 0.2 * $6,000 = $1,200 per year.

(b) For the 150% DB method, R = 1.5 / N, where N is still 10 years. So, R = 1.5 / 10 = 0.15.

Depreciation amount = R * Cost basis = 0.15 * $6,000 = $900 per year.

In budgeting direct labor hours for the coming year, it is important to a.multiply production in units by the labor wage rate. b.multiply production in units by the direct labor hours per unit. c.divide production in units by the direct labor hours per unit. d.subtract direct labor hours per unit from production in units. e.subtract production in units from the direct labor hours per unit.

Answers

Answer:

b.multiply production in units by the direct labor hours per unit

Explanation:

In order to calculate the budgeted direct labor hours we simply multiplied the units production with the direct labor per unit

In mathematically,

Budgeted direct labor hours = Production in units × direct labor hours per unit

By considering the units production and direct labor hours per unit we can get the budgeted direct labor hours which are to be considered as a estimated direct labor hours  

Final answer:

In budgeting direct labor hours for the coming year, it is important to multiply production in units by the direct labor hours per unit.

Explanation:

In budgeting direct labor hours for the coming year, the correct approach is to multiply production in units by the direct labor hours per unit.



This is because direct labor hours per unit give us the amount of labor required to produce each unit, and by multiplying this with the production in units, we can estimate the total labor hours required for the coming year.



For example, if the direct labor hours per unit is 2 and the production in units is 100, then the estimated direct labor hours for the coming year would be 2 x 100 = 200 hours.

Learn more about budgeting direct labor hours here:

https://brainly.com/question/33091352

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In an appraisal interview, the rating manager should never ________. take any responsibility for an employee's performance assist the employee in setting goals refuse to take some responsibility for an employee's performance if the supervisor neglected to provide regular performance feedback refuse to discuss negative employee performance as a defense against a possible lawsuit

Answers

Answer:

The correct answer is letter "C": refuse to take some responsibility for an employee's performance if the supervisor neglected to provide regular performance feedback.

Explanation:

Performance appraisals are evaluations managers make of employees to find out if they are meeting the expectations of their duties. These tests aim to measure the efficiency of employees in their day-to-day activities at work, The appraisals have a standard method of rating workers according to their tasks and position in the firm and based on that standard feedback is provided.

Supervisors are in charge of giving workers immediate suggestions on how workers could improve their operations but if they have not done that resulting in poor performance of an employee, the managers conducting the tests must accept part of the responsibility for that to happen relies on the managers.

A preferred stock has a face value of $100 and pays annual dividends at a rate of 8 percent. The required rate of return on this stock is 12 percent. What is the price of this security if the next dividend is paid in exactly one year?

Answers

Answer: $66.67

Explanation:

The value of a Preferred Stock is calculated with the following formula,

Value of the preferred stock = Annual Dividend/rate of return

The Annual Dividend is 8% of the face value so,

= 0.08 * $100

= $8

Therefore the Value of the Stock is,

= 8/0.12

= $66.67

Answer: $66.67

Explanation:

GIVEN the following ;

Face value of preferred stock = $100

Dividend rate per annum = 8% = 0.08

Required rate of return = 12% = 0.12

Price of stock if Dividend is paid in exactly one year =?

Price of stock = ( Dividend ÷ Rate of return)

Dividend = (annual dividend rate × face value of stock)

Dividend = 0.08 × $100 = $8

Price of stock = ($8 ÷ 0.12)

Price of stock = $66.667

Therefore price of security if Dividend is paid in exactly one year = $66.67

Jennifer Baskiter is president and CEO of Plants&More, an Internet company that sells plants and flowers. The success of her startup Internet company has motivated her to expand and create two divisions. One division focuses on sales to the general public and the other focuses on business-to-business sales to hotels, restaurants, and other firms that want plants and flowers for their businesses. She is considering using a return on investment as a means of evaluating her divisions and their managers. She has hired you as a compensation consultant. What issues or concerns would you raise regarding the use of ROI for evaluating the divisions and their managers?

Answers

Answer:

Evaluating Divisional Managers on the basis of ROI may not be goal congruent.

Explanation:

While Return On Investment (ROI) is a common denominator for comparing the returns of dissimilar business or divisions, it has its demerits.

A problem exists when this measure is used to evaluate performance of divisional managers. Evaluating Divisional Managers on the basis of ROI may not be goal congruent.

Divisional Managers will accept or not accept projects in their best interest if new projects does not result in greater ROI than the previous,leaving or ignoring the company interest.

Niles and Marsha adopted an infant boy (a U.S. citizen). They paid $17,500 in 2016 for adoption-related expenses. The adoption was finalized in early 2017. Marsha received $3,600 of employer-provided adoption benefits. For question a) assume that any adoption credit is not limited by modified AGI or by the amount of tax liability.

A. What amount of adoption credit, if any, can Niles and Marsha take in 2017? $9,970
B. Using the information in question a), assume that their modified AGI was $222,000 in 2017. What amount of adoption credit is permitted in 2017? (Do not round intermediate calculations. Round your final answer to the nearest whole dollar amount.)

Answers

Answer:

A) the adoption credit for 2017 was $13,570 per child. This credit applies only to adoption processes finalized during that year. This case applies since the adoption process was started in 2016 but ended in 2017.

total adoption credit = $13,570 - $3,600 received in benefits from employer = $9,970

B) the phase out range in 2017 was $203,540–$243,540. Since their income was $222,000, their adoption credit will phase out proportionally by = ($222,000 - $203,540) x ($13,570 / $40,000) = $18,460 x 0.33925 = $6,263

So the adoption tax credit = $13,570 - $6,263 = $7,307

Final answer:

Niles and Marsha can claim a $13,900 adoption credit if it is not limited by their AGI or tax liability. For a modified AGI of $222,000, the credit would begin to phase out, requiring further information for an exact calculation.

Explanation:

When answering part A, if the adoption credit is not limited by modified AGI or tax liability, Niles and Marsha can claim the full amount of their adoption-related expenses as a credit. Given that they have $17,500 in adoption expenses and received $3,600 in employer-provided adoption benefits, they can claim the remaining expenses of $13,900 as an adoption credit.

For part B, since Niles and Marsha have a modified AGI of $222,000 in 2017, their adoption credit begins to phase out. According to the tax brackets provided, their income places them in the range where the credit begins to phase out (phased-out adoption credit). The phase-out amount and the resulting adoption credit they can claim would require additional tax calculation information that has not been provided. Typically, for these calculations, one would need to refer to the specific IRS adoption credit phase-out rules and limits for the year 2017.

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