You are considering investing $1,000 in a complete portfolio. The complete portfolio is composed of treasury bills that pay 5% and a risky portfolio, P, constructed with 2 risky securities X and Y. The optimal weights of X and Y in P are 60% and 40% respectively. X has an expected rate of return of 14% and Y has an expected rate of return of 12%. To form a complete portfolio with an expected rate of return of 11%, you should invest __________ of your complete portfolio in treasury bills. 19% 26.8% 36% 50%

Answers

Answer 1

Answer:

You should invest 26.8% of your complete portfolio in treasury bills to earn an expected rate of return of 11% on a complete portfolio.

Explanation:

To begin with, first we have to calculate the return of P portfolio consisting of X and Y securities.

Expected Return (ER) = (Weight of X*Return of X) + ( Weight of Y*Return of Y)

ER = (0.6*0.14) + (0.4*0.12)

ER = 0.084 + 0.048

ER = 0.132 or 13.2%

Now, we have to compute the weight of treasury bills in complete portfolio:

ER = (Weight of TB*Return of TB) + (Weight of P*Return of P)

ER = (wTB * rTB) + (wP * rP)

ER= (wTB * rTB) + rP * (1-wTB)

0.11 = (wTB * 0.05) + 0.132*(1-wTB)

0.11= 0.05wTB + 0.132 - 0.132wTB

0.11 = -0.082wTB + 0.132

Let's make the Weight of Treasury Bills subject:

0.082wTB = 0.132 - 0.11

0.082wTB = 0.022

wTB = 0.022/0.082

Weight of Treasury Bills = 0.268 or 26.8%


Related Questions

A piece of equipment costs $2,500. If this asset depreciates on a 5-year schedule, the Net Fixed Asset value on the Balance sheet in year 2 will be more or less than this same asset depreciating on a 3-year schedule?

Answers

Answer:

More

Explanation:

The computation of balance sheet after 2 will be more or less is shown below:-

After 2 years

Net fixed value after 2 years

For 5 years schedule

$2,500 - (($2,500 ÷ 5) × 2)

= $1,500

For 2 year schedule

$2,500 - (($2,500 ÷ 3) × 2)

= $833.33

After 2 year Net fixed assets will be higher for 5 year schedule at schedule of 2 year.

Final answer:

The Net Fixed Asset value of a $2,500 asset on the Balance Sheet in year 2 will be higher when depreciating over a 5-year schedule compared to a 3-year schedule, due to less accumulated depreciation.

Explanation:

If a piece of equipment costs $2,500 and depreciates on a 5-year schedule, to determine the Net Fixed Asset value on the Balance Sheet in year 2 and compare it to the same asset depreciating on a 3-year schedule, we use the straight-line depreciation method. This method equally spreads the cost of the asset over its useful life. The annual depreciation for a 5-year schedule is $2,500 / 5 = $500, and for a 3-year schedule, it's $2,500 / 3 = $833.33. After 2 years, the accumulated depreciation for the 5-year schedule is 2 * $500 = $1,000, and for the 3-year schedule, it's 2 * $833.33 = $1,666.66. Therefore, the Net Fixed Asset value on the Balance Sheet after 2 years would be $1,500 for the 5-year schedule and $833.34 for the 3-year schedule. This means the Net Fixed Asset value will be more when depreciating over 5 years compared to 3 years.

Mary Willis is the advertising manager for Sheffield Shoe Store. She is currently working on a major promotional campaign. Her ideas include the installation of a new lighting system and increased display space that will add $24,600 in fixed costs to the $128,000 currently spent. In addition, Mary is proposing that a 5% price decrease ($20 to $19) will produce a 20% increase in sales volume (20,000 to 24,000). Variable costs will remain at $12 per pair of shoes. Management is impressed with Mary’s ideas but concerned about the effects that these changes will have on the break-even point and the margin of safety. Collapse question part (a) Compute the current break-even point in units, and compare it to the break-even point in units if Mary’s ideas are used. (Round answers to 0 decimal places, e.g. 1,225.) Current break-even point pairs of shoes New break-even point pairs of shoes

Answers

Answer:

If Mary's idea is implemented the break-even point would increase from 16,000 units to 21,800 units

Explanation:

The break-even point is the level of activity where a business makes no profit or loss. At this level of activity, the total contribution equals the total fixed costs.

To calculate the break even point in units, we use the formula below:

Break-even point = Fixed cost for the period / selling price - variable cost

Current break-even point = 128,000/(20-12)

                                      = 16,000  units

With Mary's idea, the break-even point will be

New break-even point = ( 128,000+ 24600)/(19-12)

                                    = 21,800  units

If Mary's idea is implemented the break-even point would increase from 16,000 units to 21,800 units

Income statements and balance sheets data for Virtual Gaming Systems are provided below.

VIRTUAL GAMING SYSTEMS
Income Statements
For the year ended December 31
2019 2018
Net sales $3,500,000 $3,026,000
Cost of goods sold 2,478,000 1,948,000
Gross profit 1,022,000 1,078,000
Expenses:
Operating expenses 953,000 856,000
Depreciation expense 28,000 26,000
Loss on sale of land 0 7,800
Interest expense 17,000 14,000
Income tax expense 7,800 47,000
Total expenses 1,005,800 950,800
Net income $ 16,200 $ 127,200


VIRTUAL GAMING SYSTEMS
Balance Sheets
December 31
2019 2018 2017
Assets
Current assets:
Cash $ 200,000 $184,000 $142,000
Accounts receivable 74,000 79,000 58,000
Inventory 124,000 103,000 133,000
Prepaid rent 13,800 11,800 5,760
Long-term assets:
Investment in bonds 103,000 103,000 0
Land 298,000 208,000 238,000
Equipment 298,000 268,000 208,000
Less: Accumulated depreciation (94,000) (66,000) (40,000)
Total assets $1,016,800 $890,800 $744,760
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable $ 203,400 $ 64,000 $108,160
Interest payable 8,400 5,600 2,800
Income tax payable 11,800 14,000 13,800
Long-term liabilities:
Notes payable 380,000 283,000 223,000
Stockholders' equity:
Common stock 298,000 298,000 298,000
Retained earnings 115,200 226,200 99,000
Total liabilities and stockholders’ equity $1,016,800 $890,800 $744,760
Questions:

2018 2019
Receivables turnover ratio times times
Inventory turnover ratio times times
Current ratio to 1 to 1
Debt to equity ratio % %
2018 2019
Gross profit ratio % %
Return on assets % %
Profit margin % %
Asset turnover times times

Answers

Answer:

Receivables turnover ratio = net credit sales during the year / average accounts receivable

2018 = $3,026,000 / [($58,000 + $79,000)/2] = 44.2 2019 = $3,500,000 / [($79,000 + $74,000)/2] = 45.8

Inventory turnover ratio = cost of goods sold / average inventory

2018 = $1,948,000 / [($133,000 + $103,000)/2] = 16.52019 = $2,478,000 / [($103,000 + $124,000)/2] = 21.8

Current ratio = current assets / current liabilities

2018 = ($184,000 + $79,000 + $103,000 + $11,800) / ($64,000 + $5,600 + $14,000) = 4.52019 = ($200,000 + $74,000 + $124,000 + $13,800) / ($203,400 + $8,400 + $11,800) = 1.8

Debt to equity ratio = total liabilities / total shareholder equity

2018 = $366,600 / $524,200 = 0.7 = 70%2019 = $603,600 / $413,200 = 1.5 = 146%

Gross profit ratio = gross profit / net sales

2018 = $1,078,000 / $3,026,000 = 36%2019 = $1,022,000 / $3,500,000 = 29%

Return on assets = net income / average total assets

2018 = $127,200 / [($890,800 + $744,760)/2] = 15.6%2019 = $16,200 / [($1,016,800 + $890,800)/2] = 1.7%

Profit margin = net income / net sales

2018 = $127,200 / $3,026,000 = 4.2%2019 = $16,200 / $3,500,000 = 0.5%

Asset turnover = net sales / average total assets

2018 = $3,026,000 / [($890,800 + $744,760)/2] = 3.72019 = $3,500,000 / [($1,016,800 + $890,800)/2] = 3.7

Answer:

Receivables turnover ratio = net credit sales during the year / average accounts receivable

2018 = $3,026,000 / [($58,000 + $79,000)/2] = 44.2 2019 = $3,500,000 / [($79,000 + $74,000)/2] = 45.8

Inventory turnover ratio = cost of goods sold / average inventory

2018 = $1,948,000 / [($133,000 + $103,000)/2] = 16.5 2019 = $2,478,000 / [($103,000 + $124,000)/2] = 21.8

Current ratio = current assets / current liabilities

2018 = ($184,000 + $79,000 + $103,000 + $11,800) / ($64,000 + $5,600 + $14,000) = 4.5 2019 = ($200,000 + $74,000 + $124,000 + $13,800) / ($203,400 + $8,400 + $11,800) = 1.8

Debt to equity ratio = total liabilities / total shareholder equity

2018 = $366,600 / $524,200 = 0.7 = 70% 2019 = $603,600 / $413,200 = 1.5 = 146%

Gross profit ratio = gross profit / net sales

2018 = $1,078,000 / $3,026,000 = 36% 2019 = $1,022,000 / $3,500,000 = 29%

Return on assets = net income / average total assets

2018 = $127,200 / [($890,800 + $744,760)/2] = 15.6% 2019 = $16,200 / [($1,016,800 + $890,800)/2] = 1.7%

Profit margin = net income / net sales

2018 = $127,200 / $3,026,000 = 4.2% 2019 = $16,200 / $3,500,000 = 0.5%

Asset turnover = net sales / average total assets

2018 $3,026,000 / [($890,800 + $744,760)/2] = 3.7 2019 $3,500,000 / [($1,016,800 + $890,800)/2] = 3.7

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Refer to Exhibit 26-3. If Firms J, K, and L were to merge, the four-firm concentration ratio would ____________________ and the Herfindahl Index would _____________________.

a. rise to 59 percent; rise to 1,212
b. rise to 28 percent; rise to 10,000
c. rise to 50 percent; rise to 1,062
d. not be affected; not be affected
e. rise to 60 percent; fall to 986

Answers

Answer:

A

Explanation:

See attached file

Cane Company manufactures two products called Alpha and Beta that sell for $155 and $115, respectively. Each product uses only one type of raw material that costs $6 per pound. The company has the capacity to annually produce 110,000 units of each product. Its average cost per unit for each product at this level of activity are given below: AlphaBeta Direct materials $24 $12 Direct labor 23 26 Variable manufacturing overhead 22 12 Traceable fixed manufacturing overhead 23 25 Variable selling expenses 19 15 Common fixed expenses 22 17 Total cost per unit $133 $107 The company considers its traceable fixed manufacturing overhead to be avoidable, whereas its common fixed expenses are unavoidable and have been allocated to products based on sales dollars. 6. Assume that Cane normally produces and sells 97,000 Betas per year. What is the financial advantage (disadvantage) of discontinuing the Beta product line

Answers

Answer:

-$2,100,000

Explanation:

The computation of the financial advantage or disadvantage is shown below

= Fixed costs avoided - contribution margin lost

where,

Fixed cost avoided is

= 110,000 units × $25

= $2,750,000

And, the contribution margin lost is

= (Selling price per unit - direct material per unit - direct labor per unit - variable manufacturing overhead per unit - Variable selling expenses per unit) × normally production & sales units

= ($115 - $12 - $26 - $12 - $15) × 97,000

= $4,850,000

So, the financial disadvantage is

= $2,750,000 - $4,850,000

= -$2,100,000

Final answer:

Cane Company would have a financial advantage of $2,425,000 by discontinuing the Beta product line, calculated by subtracting the total avoidable costs from the revenue generated by selling 97,000 units.

Explanation:

To evaluate the financial advantage or disadvantage of discontinuing the Beta product line at Cane Company, we need to consider the avoidable costs associated with the product, including direct materials, direct labor, variable manufacturing overhead, traceable fixed manufacturing overhead, and variable selling expenses. Since common fixed expenses are unavoidable and allocated, we will not consider them in this calculation.

The total cost to produce and sell 97,000 units of Beta is:

Direct materials: 97,000 units x $12 = $1,164,000Direct labor: 97,000 units x $26 = $2,522,000Variable manufacturing overhead: 97,000 units x $12 = $1,164,000Traceable fixed manufacturing overhead: 97,000 units x $25 = $2,425,000Variable selling expenses: 97,000 units x $15 = $1,455,000The total avoidable cost is therefore $8,730,000.The total revenue from selling 97,000 units of Beta is: 97,000 units x $115 = $11,155,000.

The net financial advantage of discontinuing Beta, therefore, would be the total revenue minus the avoidable costs:

$11,155,000 - $8,730,000 = $2,425,000.

Cane Company would have a financial advantage of $2,425,000 if it discontinues the Beta product line.

Steve has estimated the cash inflows and outflows for his dental firm for next year. The report that he has prepared summarizing these cash flows is called a: A. pro forma income statement. B. sales projection. C. cash budget. D. receivables analysis. E. credit analysis.

Answers

Answer:

C. cash budget.

Explanation:

As we know that

The cash budget refers to the inflow and outflow of cash in which inflow refers to the receipts of the service rendered while the outflow could be in terms of purchase of long term assets in cash, expenses incurred in cash, etc

So while estimated the cash inflows and cash outflows, the cash budget is to prepared so that the firm get to know its cash position

A friend of yours trades stocks based on confidential information he overhears at his work. He even told you once that this information is not available to the general public. However, he keeps complaining to you that he can never make any profit on his stock trades. Based on this, you can argue that the stock market is ___ form efficient.

Answers

Answer:

The correct answer is letter "B": either weak, semi-strong, or strong.

Explanation:

The Efficient Market Hypothesis (EMH) is a theory that states that stocks reflect all the information there is so there is no form investors can beat the market even if having insider information. The EMH establishes then, that technical or fundamental analysis is useless at the moment of "predicting" stock prices.

There are three (3) forms of EMH: weak, semi-strong, and strong. Therefore, if a friend of ours mentions that he cannot beat the market even when having insider information, it implies the market he is trading at is either weak, semi-strong, or strong.

Suppose that your firm's current unlevered value, V*, is $800,000, and its marginal corporate tax rate is 35 percent. Also, you model the firm's PV of financial distress as a function of its debt level according to the relation: PV of financial distress = 800,000 × ((D/V*)^2). What is the firm's levered value if it issues $200,000 of perpetual debt to buy back stock?

Answers

Final answer:

The firm's levered value after issuing $200,000 of perpetual debt and considering the tax shield and PV of financial distress is $820,000.

Explanation:

Calculation of Firm's Levered Value

To calculate the firm's levered value, we must consider both the tax shield from debt and the present value (PV) of financial distress costs. The firm's unlevered value (V*) is $800,000 and it plans to issue $200,000 of perpetual debt. The corporate tax rate is 35%, creating a tax shield on the debt. Additionally, the PV of financial distress as a function of the debt ratio (D/V*) is given by the formula: 800,000 × ([tex](D/V*)^2[/tex]).

First, we calculate the tax shield as follows:
Tax Shield = Debt × Tax Rate = $200,000 × 35% = $70,000.

Next, we calculate the PV of financial distress:
PV of Financial Distress = 800,000 × ([tex]($200,000/$800,000)^2[/tex]) = 800,000 × ([tex]0.25^2[/tex]) = 800,000 × 0.0625 = $50,000.

Finally, we determine the levered value (V) by adding the tax shield to the unlevered value and then subtracting the PV of financial distress:
Levered Value = V* + Tax Shield - PV of Financial Distress = $800,000 + $70,000 - $50,000 = $820,000.

The firm's levered value after issuing $200,000 of debt to buy back stock is $820,000.

"A small company wishes to set up a fund" that can be used for technology purchases over the next 6 years. Their forecast is for $12,000 to be needed at the end of year 1, decreasing by $2,000 each year thereafter. The fund earns 8% per year. How much money must be deposited to the fund now to just deplete the fund after the last withdrawal?

Answers

Answer:

The money that must be deposited to the fund now to just deplete the fund after the last withdrawal is $34,428.

Explanation:

This is a case of decreasing annuity, in which every year is decreased a fixed ammount. In this case, the decrease does not have a constant rate, so the formula for a increasing (or decreasing) annuity is not applicable.

We have to calculate the present value in a traditional way:

[tex]PV=\sum_{k=1}^6CF_i/(1+i)^k\\\\PV=12,000/(1.08)+10,000/(1.08)^2+8,000/(1,08)^3+6,000/(1.08)^4+4,000/(1.08)^5+2,000/(1.08)^6\\\\PV= 11,111+ 8,573 +6,351+ 4,410+ 2,722+1,260\\\\PV=34,428[/tex]

Answer:

$34,438.11

Explanation:

The explanation is given in the picture below

A firm has $820 in inventory, $3,200 in fixed assets, $670 in accounts receivable, $390 in accounts payable, $500 in long-term debt, and $360 in cash. What is the amount of the net working capital

Answers

Answer:

Look it up

Explanation:

Bingerton Industries uses a perpetual inventory system. The company began the year with inventory of $77,000. Purchases of inventory on account during the year totaled $302,000. Inventory costing $327,000 was sold on account for $504,000. Required: Record transactions for the purchase and sale of inventory. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

Answers

Answer:

Refer explanation

Explanation:

1. Purchase of Inventory ($302000)

This transaction has occurred on account which means that payment was not made immediately but would be made at a future date, thus a creditor to the business.

Debit : Purchases account : $302000

Credit : Accounts Payables account : $302000

2. Sale of inventory ($504000)

The sale of inventory requires two separate transactions. The sale is accounted and along with this, the amount of inventory sold would also have to be accounted as an asset reduction.

A. To reduce inventory:

Debit : Cost of Sales account : $327000

Credit : Inventory account : $327000

B. Record the sale:

Debit : Accounts Receivables account : $504000

Credit : Sales account : $504000

This too is a sale on account which means that a debtor has been incurred who will pay for the sale at a later date.

A person who decides to buy or sell securities based on publicly available information and analysis is called a(n) ______ trader. 1. public 2. inside 3. normal 4. informed 5. block

Answers

Answer:

4. informed

Explanation:

An Informed trader only makes his buying or selling decision based on publicly available information.

5. You want to buy a new sports car 3 years from now, and you plan to save $6,700 per year, beginning one year from today. You will deposit your savings in an account that pays 5.2% interest. How much will you have just after you make the 3rd deposit, 3 years from now?

Answers

The amount that i will have is $21,163.32

Let understand that we will employ the use of Future value of annuity (FVA) formulae here.

I am planning to save $6,700 per year beginning one year todayThe savings will be an account that pays 5.2% interest.

The solution for the amount goes as follows

[tex]Future value of annuity = Annuity * [(1+rate)^{time} - 1] / rate\\Future value of annuity = $6,700 * [(1.052)^3 - 1] / 0.052\\Future value of annuity = $6,700 * 3.158704\\Future value of annuity = $21,163.3168\\Future value of annuity = $21,163.32[/tex]

In conclusion, the amount that i will have after making the 3rd deposit, 3 years from now is $21,163.32.

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brainly.com/question/12173518

Final answer:

To calculate the total amount just after the 3rd deposit 3 years from now, we use the future value of an annuity formula considering an annual deposit of $6,700 at a 5.2% interest rate. The calculation involves understanding the compound interest for each deposit over 3 years.

Explanation:

The question involves calculating the future value of a series of savings deposited annually at a given interest rate. To find out how much you will have just after making the 3rd deposit, 3 years from now, with an annual deposit of $6,700 at an interest rate of 5.2%, we use the future value of an annuity formula: FV = P × [ (a + i)⁾ⁿ - 1 ) / i ], where P is the annual deposit, i is the annual interest rate, and n is the number of deposits.

For this scenario:

P = $6,700i = 5.2% or 0.052 (as a decimal)n = 3

Inserting these values into the formula gives us the future value just after the 3rd deposit. Each deposit compounds over different periods: the first for 2 years, the second for 1 year, and the third does not compound at the time of the final calculation.

The detailed step-by-step calculation includes computing compound interest for each deposit individually and then summing these amounts to get the total value just after the 3rd deposit.

You are thinking about a project to expand your business. In order to start the project, you have to invest $200,000 in new equipment and $50,000 in working capital. You have to spend $15,000 for installation and $5,000 for shipping of the equipment. A few months ago, you spend $7,000 on consulting. The marginal tax rate of your company is 34%. What is the initial outlay of this project

Answers

Answer:

The initial outlay of this project is $270,000

Explanation:

According to the given data we have the following:

cost of new machine= $200,000

shipping cost=$5,000

installation cost=$15,000

working capital=$50,000

Therefore, in order to calculate the initial outlay of this project we would have to make the following calculation:

initial outlay of this project=cost of new machine+shipping cost+installation cost+working capital

initial outlay of this project= $200,000+$5,000+$15,000+$50,000

initial outlay of this project= $270,000

The Museum of Modern Art (MOMA) charges a general admission of $25. For seniors, admission is $15. (b) Barnes & Noble offers a "Buy Two, Get the Third Free" deal for paperbacks. (c) Subscription to The Wall Street Journal costs $4.25 per week for a one-year subscription, $4.00 per week for a two-year subscription and $3.75 per week for a three-year subscription. (d) On February 28, 2019, Disneyland introduced three different prices based on the calendar. A "value" ticket (for Mondays through Thursdays during weeks when most schools are in session) now costs $97. A "regular" ticket (most weekends and many summertime weeks) costs $117. A "peak" ticket (most of December, spring break weeks, July weekends) costs $135.

Answers

Answer:

a) This is third degree value separation. In this various costs are being charged to various purchaser groups.in this case segregation is done based on age.General affirmation charges are $25 while seniors are charged at $15.  

b) This is second degree value separation. In this various costs are being charged for various amounts. Amount limits are given on mass purchases. Here offer is given i.e Buy two get third free.  

c) This is second degree value separation. As the length of membership is expanded the cost is diminished or we can say that markdown is offered if higher amount is purchased.For multi year membership $3.75 is charged and for multi year $4 is charged and most elevated is for 1 year which is $4.25  

d) This is third degree value separation. In this market is part based on top and off pinnacle season. Here various costs are being charged relying upon a specific market fragment, for example age profile, salary gathering, time of use.When most schools are in meeting least cost of $97 is charged as kids will less inclined to come to Disneyland since they and their folks won't be keen on missing the school. Most significant expense of $135 is charged in December when there is spring breaks as kids will get a kick out of the chance to appreciate the excursions by visiting Disneyland and in this manner, proprietors can procure greatest income. On ends of the week the ticket cost is kept at $117. This will be time when understudies are free and can decide to visit Disneyland or they can remain at home at complete the school assignments.

14. A company that has a profit can increase its return on investment by: A. increasing sales revenue and operating expenses by the same dollar amount. B. increasing average operating assets and operating expenses by the same dollar amount. C. increasing sales revenue and operating expenses by the same percentage. D. decreasing average operating assets and sales by the same percentage.

Answers

Answer:

increasing sales revenue and operating expenses by the same percentage.

Explanation:

Return of investment is defined as the profit that is gained on a certain amount of invested capital in a business.

A business ensures it has a high return on investments to satisfy customer need for profit. It is a ratio of net profit to invested capital.

This also boosts confidence to invest more.

To increase ROI a firm will need to increase profit and operating expense by the same percentage.

For example if profit in a business is $100 and operating expense is $80, the net profit will be $20

However if we increase both sales revenue and operating expense by 10%, we will have profit of $110 and a operating expense of $88. The net profit will now be $22 resulting in a higher ROI.

Answer:

C. Increasing sales revenue and operating expenses by the same dollar amount.

Explanation:

ROI or return on Investment is the amount the which is received as a return on your capital invested. Hence the more the better for business.

For example,

The Sales revenue is $200 and the operating expenses are $100, so the net profit will be => 200-100 = $100.

Now if we increase the sales revenue and operating expenses by the same percentage let say 10%.

The NEW sales revenue will be = 200*1.1 = $220.

The NEW operating costs will be = 100*1.1 = $110.

Hence, the new profit will be = 220-110 = $110.

Therefore, increasing sales revenue and operating costs by the same percentage would increase ROI by $10.

Hope this helps.

Good Luck.

During its first year of operations, White Company bills credit customers $15,100 for services rendered. During the year, White receives $10,500 from all customers, $2,500 of which is received from cash customers. Required: What amount of revenue should be shown on the income statement for the year

Answers

Answer:

Total revenue = $17,600

Explanation:

Given:

Bills credit to customers during the year = $15,100

Receive amount from customer = $10,500

Amount received in cash = $2,500

Total revenue during the year =?

Computation of total revenue during the year:

According to the accrual basis of accounting, total revenue includes the sum of credit and cash sales.

Total revenue = Cash sales + Credit sales

Total revenue = $2,500 + $15,100

Total revenue = $17,600

Final answer:

White Company should show $15,100 as revenue on the income statement, which represents the total amount billed to customers for services during the year.

Explanation:

The revenue to be shown on the income statement for White Company should reflect the amount billed to customers for services rendered, regardless of when cash is received. Since White Company billed credit customers $15,100 for services, this is the amount that should be reported as revenue on the income statement for the year. The actual cash received, including from cash customers, is relevant to the cash flow statement but does not alter the revenue figure on the income statement.

The 2012 financial statements of Marker Co. contain the following selected data (in millions).

Current Assets $ 75

Total Assets 140

Current Liabilities 40

Total Liabilities 95

Cash 8

The debt to total assets ratio is:

a.67.9%.

b.96.4%.

c.28.6%.

d.256%

Answers

Answer:

a.67.9%.

Explanation:

Debt to Total Assets Ratio = Total Liabilities / Total Assets x 100

Total Liabilities = $95,000,000

Total Assets = $140,000,000

Debt to Total Assets Ratio = $95,000,000 / $140,000,000 x 100

Debt to Total Assets Ratio = 0.679 x 100

or

Debt to Total Assets Ratio = 67.9%

Hence, The Assets of Marker Co. are 67.9% funded by creditors.

The following order book exists for a particular stock. The last trade on the stock was at $58.34. Buy Orders Sell Orders Shares Price Shares Price 250 $58.33 250 $58.36 200 58.32 800 58.37 900 58.31 1,000 58.39 175 58.29 600 58.40 350 58.41 a. If you place a market buy order for 200 shares, at what price will it be filled?

Answers

a) Price of a buy order of 200 shares is $58.36.Because there was an offer of sale that is 250 shares at $58.36 per share, so the price would remain constant at 200 Shares.

After compiling a list of potential customers, a salesperson must a. determine whether or not each prospect is really in his target market. b. contact each of the prospects to get an initial feel for how likely they are to purchase his products. c. evaluate whether each prospect is able, willing, and authorized to buy the product. d. find and analyze information about each prospect's specific needs and current brand choices. e. develop a presentation for each of the potential customers on his list.

Answers

Answer:

Evaluate whether each prospect is able, willing and authorized to buy the product.

Explanation:

A sales person can be defined as an individual that sells goods and services to a variety of customers. A sales person utilizes different mediums inorder to persuade the customers to purchase their product.

A sales person must possess the following characteristics:

1) He/she must be a good listener that must be able to get information about the various needs and requirements of the customers.

2) He/she must be able to effectively compete with other competitors in the market.

3) The sales person must be able to build a strong relationship with the customers.

Brad, Scott, and Jake each contribute property to form BSJ Corporation. Brad contributes a building with a fair market value of $450,000 and a basis of $100,000 and receives 45% of the stock of BSJ. Scott contributes $100,000 cash and equipment with a fair market value and tax basis of $350,000, receiving 45% of the stock of BSJ. Jake contributes a collection of vintage automobiles with a fair market value of $150,000 and tax basis of $130,000 in exchange for 10% of the stock of BSJ and $50,000 cash. What tax basis will each take in their respective BSJ stock

Answers

Answer:

The answer is $700,000

Explanation:

From the example given, we find the tax basis will each take in their respective BSJ stock

Contributions done partner wise         (All values in $)

Partner  Contribution Tax Share in Stock  % of Tax   Base Tax base in stock

Name                               Base

Brad         450000        100000         45%          17%       120689.7

Scott 100000         350000         45%          60%     422413.8

Jake 150000          130000         10%          22%     156896.6

               700000           580000                      100%     700000

Therefore, The Total Assets contributed will be equivalent to stock of BSJ issued = $ 700,000

On January 1, 2021, Splash City issues $460,000 of 8% bonds, due in 15 years, with interest payable semiannually on June 30 and December 31 each year. Required: Assuming the market interest rate on the issue date is 8%, the bonds will issue at $460,000. Record the bond issue on January 1, 2021, and the first two semiannual interest payments on June 30, 2021, and December 31, 2021. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)

Answers

Answer:

The journal entry is shown below:

Explanation:

Journal Entry.

Jan.1  Cash A/c Dr    $460,000

           To Bonds payable A/c    $460,000

(Bond issue is being recorded)  

Jun.30  Interest Expense A/c Dr    $18,400

           To Cash A/c    $18,400  ($460,000×4% = $18,400)

(Interest is being recorded)

Dec.31  Interest Expense A/c Dr    $18,400

           To Cash A/c    $18,400  ($460,000×4% = $18,400)

(Interest is being recorded)    

The appropriate journal entries to  record the bond issue on January 1, 2021, and the first two semiannual interest payments on June 30, 2021, and December 31, 2021 are:

Splash City Journal entries

January 01, 2021

Debit Cash $460,000  

Credit Bonds payable $460,000  

(To record Issuance of bonds )  

June 30, 2021

Debit Bond interest expense $18,400  

Credit Cash  $18,400

(8%/2×$460,000 )

(To record Interest on bond paid)

 

December 31, 2021

Debit Bond interest expense $18,400  

Credit Cash  $18,400  

(To record Interest on bond paid)

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The W3C advisory committee must review every proposal for a(n) ______ made up of representatives of the W3C membership group, invite experts, and W3C team members to work on the ________, which may involve writing one or more ______. These go through an extensive review process that includes Requests For Comments (RFC). At any point in the process, a(n) _______ may be terminated.

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Answer:

The W3C advisory committee must review every proposal for a meeting made up of representatives of the W3C membership group, invite experts, and W3C team members to work on the activity , which may involve writing one or more proposals . These go through an extensive review process that includes requests for comments(RFC). At any point in the process, a request may be terminated.

Good luck buddy.

A firm is considering moving its manufacturing plant from Chicago to a new location. The industrial engineering department was asked to identify the various alternatives together with the costs to relocate the plant and the benefits. The engineers examined six likely sites, together with the do-nothing alternatives of keeping the plant at its present location. Their findings are summarized as follows: Plant Location First Cost ($000s) Uniform Annual Benefit($000s) Denver $300 $52 Dallas 550 137 San Antonio 450 117 Los Angeles 750 167Cleveland 150 18Atlanta 200 49Chicago 0 0The annual benefits are expected to be constant over the 8-year analysis period.Required:(a) Construct a choice table for interest rates from 0% to 100%.(b) IT the firm uses a 10% annual interest in its economic analysis, where should the manufacturing plant be located.Use MARR=15%, and only use Excel to check your results.

Answers

Answer:

City                    2% 10%         20%  30%          50% 100%

Denver        80.93 -22.58 -100.47 -147.92 -200.06 -248.20

Dallas        453.59 180.88 -24.31 -149.32 -286.69 -413.54

SanAntonio 407.08 174.19 -1.05 -107.81 -225.13 -333.46

LosAngeles 473.36 140.93 -109.19 -261.57 -429.03 -583.65

Cleveland -18.14 -53.97 -80.93 -97.36 -115.40 -132.07

Atlanta       158.95 61.41 -11.98 -56.69 -105.82 -151.19

Chicago         0.00 0.00   0.00    0.00     0.00     0.00

b) The manufacturing plant should be located in Dallas (IRR=19%).

Explanation:

We have the cost and uniform annual benefits for each city:

Plant Location First Cost ($000s) Uniform Annual Benefit($000s)

Denver 300 52

Dallas 550 137

San Antonio 450 117

Los Angeles 750 167

Cleveland 150 18

Atlanta 200 49

Chicago 0 0

The cash flow can be written as:

[tex]NPV=-I_0+CF[\frac{1-(1+i)^{-8})}{i}]=-I_0+CF\cdot A[/tex]

where:

I0: first cost.

CF: uniform annual benefit

i: discount rate

A: annuity factor

The annuity factor that multiplies the CF is equal for every city, so it can be calculated beforehand:

[tex]A=\frac{1-(1+i)^{-8})}{i}[/tex]

For some rate of returns, we have:

r=2% A=7.33

r=10% A=5.33

r=20% A=3.84

r=30% A=2.92

r=50% A=1.92

r=100% A=1.00

a) Then, for each city, we have this NPV, in function of differents discount rates:

City                    2% 10%         20%  30%          50% 100%

Denver        80.93 -22.58 -100.47 -147.92 -200.06 -248.20

Dallas        453.59 180.88 -24.31 -149.32 -286.69 -413.54

SanAntonio 407.08 174.19 -1.05 -107.81 -225.13 -333.46

LosAngeles 473.36 140.93 -109.19 -261.57 -429.03 -583.65

Cleveland -18.14 -53.97 -80.93 -97.36 -115.40 -132.07

Atlanta       158.95 61.41 -11.98 -56.69 -105.82 -151.19

Chicago         0.00 0.00   0.00    0.00     0.00     0.00

b) The firm uses a 10% annual interest. For this situation, we can look up in the table from the previos question and see that Dallas has the higher NPV at this discount rate.

So the manufacturing plant should be located in Dallas.

(NOTE: the IRR of the project relocating to Dallas is 19%)  

Final answer:

Firms consider many factors when deciding on plant locations, with labor costs, supplier proximity, taxes, and local governance being key. Environmental regulation costs are minor compared to these factors. When facing higher labor costs, firms may choose to invest in capital-intensive production to increase labor productivity.

Explanation:

When deciding on the relocation of its manufacturing plant, a firm must consider various factors, including but not limited to the costs of labor and financial capital, proximity to reliable suppliers and customers, the quality of the local infrastructure such as transportation, communications, and electrical power, the level of taxes, and the competence and honesty of the local government. While the cost of complying with environmental regulations is a factor, it usually accounts for a mere 1 to 2% of the total costs faced by large industrial plants, making it much less significant than the other factors.

The selection of a plant location involves a careful analysis of long-run costs, including both fixed and variable costs. For example, an automobile designer like Kitt has to choose between a labor-intensive or a robot-intensive assembly plant, with the decision hinging upon the anticipated production volume. High fixed costs could be justified if the variable costs per unit decrease significantly with increased production.

In response to increased labor costs, such as those resulting from union negotiations, firms might opt for production methods that favor capital over labor to increase labor productivity. This decision can affect the total cost of production and must be strategically considered by firms.

Sloan Transmissions, Inc., has the following estimates for its new gear assembly project: price = $2,900 per unit; variable costs = $580 per unit; fixed costs = $5.2 million; quantity = 88,000 units. Suppose the company believes all of its estimates are accurate only to within ±15 percent. What values should the company use for the four variables given here when it performs its best-case scenario analysis? What about the worst-case scenario?

Answers

Answer:

in its best case scenario:

selling price = $2,900 + 15% = $3,335 per unit

variable costs = $580 - 15% = $493 per unit

fixed costs = $5.2 million - 15% = $4.42 million

quantity = 88,000 + 15%  = 101,200 units

estimated profits in best case scenario = $337,502,000 - $49,891,600 - $4,420,000 = $283,190,400

in its worst case scenario:

selling price = $2,900 - 15% = $2,465 per unit

variable costs = $580 + 15% = $667 per unit

fixed costs = $5.2 million + 15% = $5.98 million

quantity = 88,000 - 15%  = 74,800 units

estimated profits in best case scenario = $184,382,000 - $49,891,600 - $5,980,000 = $128,510,400

The firm is still profitable because the contribution margin is huge even in the worst case scenario. In he best case scenario the break even point is 1,556 units, while the break even point in the worst case scenario is 3,326 units. It's a very low break even point considering total expected sales.

Oslo Company prepared the following contribution format income statement based on a sales volume of 1,000 units (the relevant range of production is 500 units to 1,500 units): Sales $ 20,000 Variable expenses 13,000 Contribution margin 7,000 Fixed expenses 3,780 Net operating income $ 3,220 Required: 1. What is the contribution margin per unit

Answers

Answer:

$7

Explanation:

Given: Sales volume= 1000 units.

           Sales= $20000.

           Variable expense= $13000.

            Contribution margin= $7000.

            Fixed expense= $3780

            Net operating income= $3220.

Now, finding the contribution margin per unit.

Formula; Contribution margin per unit= [tex]\frac{(sales- variable\ expense)}{Number\ of\ sales\ units}[/tex]

⇒ Contribution margin per unit=  [tex]\frac{(20000-13000)}{1000}[/tex]

⇒ Contribution margin per unit= [tex]\frac{7000}{1000}[/tex]

∴ Contribution margin per unit= [tex]\$ 7[/tex]

Hence, $7 is the contribution margin per unit.

Horton Consulting is considering investing in a video conferencing system. How would the firm primarily benefit from such a system? providing variety to employees through job rotation minimizing the time it takes to train employees eliminating the need for costly software upgrades saving time and money traveling to meetings

Answers

Answer:

The correct answer is *saving time and money traveling to meetings

Explanation:

Through video conferencing, travelling time.and the costs of travelling, including costly over seas travelling can be minimised and the meetings will be more effecient as well. Moreover, this will help employees to manage their work life balance a well.

The following transactions occurred during May, the first month of operations for Hunter Products, Inc: * Issued 55,000 shares of capital stock to the owners of the corporation in exchange for $660,000 cash. * Purchased a piece of land for $450,000, making a $175,000 cash down payment and signing a note payable for the balance. * Made a $65,000 cash payment on the note payable from the purchase of land. * Purchased equipment on credit from BBW, Inc. for $68,000.

Answers

Answer:

$420,000

Explanation:

Data provided as per the question

Issuance of capital stock = $660,000

Cash down payment = $175,000

Cash payment on the note payable = $65,000

The computation of balance of cash account is shown below:-

Cash balance = Issuance of capital stock - Cash down payment - Cash payment on the note payable

= $660,000 - $175,000 - $65,000

= $420,000

Final answer:

This question pertains to financial accounting in Business at a College level. It involves understanding the impact of different business transactions on the financial position and accounting books of a company. The transactions are indicative of the company's financial activities and can be used to prepare their financial statements.

Explanation:

The subject of the question is related to the field of Business, specifically to financial accounting. During May, Hunter Products, Inc. conducted several operations, all of which influence their financial position. They issued shares of capital stock worth $660,000, made a cash down payment on the purchase of a land property, and committed to a loan for the outstanding balance. Additionally, they also repaid a part on the issued note payable, and made credit purchases for business equipment.

The impact of these actions on the company's financial books would vary. The issuance of capital stock increases owners equity, land purchase either decreases cash holdings or increases liabilities depending on the mode of purchase, payment on note payable decreases liabilities, and purchase of equipment on credit increases assets and liabilities.

The transaction details provided give a snapshot of the company's financial activities in the month of May. This information can be used to prepare a balance sheet, income statement, or cash flow statement.

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A restaurant is considering adding fresh brook trout to its menu. Customers would have the choice of catching their own trout from a simulated mountain stream or simply asking the waiter to net the trout for them. Operating the stream would require $10,600 in fixed costs per year. Variable costs are estimated to be $6.70 per trout. The firm wants to break even if 800 trout dinners are sold per year. What should be the price of the new item

Answers

Answer:

Selling price = $19.95

Explanation:

The break-even point is the level of activity where a business makes no profit or loss. At this level of activity, the total contribution equals the total fixed costs.

To calculate the break even point in a multi product scenario, we use the formula below:

Break-even point (units)= Fixed cost for the period / contribution per unit

800 = 10,600/ y

Cross multiplying

800y = 10,600

800y  = 10,600

800 y = 10,600

y = 10,600/800

y= 13.25

Selling price = contribution + variable cost

= 13.25 + 6.70 = $19.95

Final answer:

The restaurant should set the price of the trout meal at $19.95 in order to break even taking into account their annual fixed costs and per meal variable cost based on an estimated sale of 800 meals a year.

Explanation:

The challenge brought forward in this problem is determining the break-even price for the restaurant's proposed new dish: the brook trout. To calculate this, we need to take into account both fixed and variable costs. Fixed costs are costs that do not change with the level of output - in this case, the $10,600 per year for operating the stream. Variable costs, on the other hand, change according to the level of output, which in this instance is $6.70 per trout. The restaurant anticipates selling 800 trout dinners a year.

To break even, the total revenue must equal total costs. Total cost is the sum of fixed and variable costs.

Variable cost for 800 trout will be $6.70 * 800 = $5,360,

The total costs will be $10,600 + $5,360 = $15,960.

Therefore, the break-even price per meal should be the total costs divided by the number of meals sold, i.e $15,960 / 800 = $19.95. So, the restaurant should price the trout meal at $19.95 to break even.

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Zira Co. reports the following production budget for the next four months. April May June July Production (units) 582 610 616 596 Each finished unit requires four pounds of raw materials and the company wants to end each month with raw materials inventory equal to 40% of next month’s production needs. Beginning raw materials inventory for April was 931 pounds. Assume direct materials cost $5 per pound. Prepare a direct materials budget for April, May, and June.

Answers

Answer:

Instructions are below.

Explanation:

Giving the following information:

Production (units):

April= 582

May= 610

June= 616

July= 596

Each finished unit requires four pounds of raw materials.

Desired ending inventory= 40% of next month’s production needs. Beginning raw materials inventory for April was 931 pounds.

Assume direct materials cost $5 per pound.

To calculate the purchases of raw material, we need to use the following formula for each month:

Purchases= sales + desired ending inventory - beginning inventory

April (in pounds):

Production= (582*4)= 2,328

Desired ending inventory= (610*4)*0.4= 976

Beginning inventory= (931)

Total pounds= 2,373

Total cost= 2,373*5= $11,865

May (in pounds):

Production= (610*4)= 2,440

Desired ending inventory= (616*4)*0.4= 986

Beginning inventory= (976)

Total pounds= 2,450

Total cost= 2,450*5= $12,250

June (in pounds):

Production= (616*4)= 2,464

Desired ending inventory= (596*4)*0.4= 954

Beginning inventory= (986)

Total pounds= 2,450

Total cost= 2,432*5= $12,160

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