Calculating Liquidity Ratios SDJ, Inc., has net working capital of $1,050, current liabilities
of $4,300, and inventory of $1,300. What is the current ratio? What is the quick ratio?

Answers

Answer 1

Answer:

Current Ratio = 1.244

Quick Ratio = 0.942

Explanation:

NWC = 1050 = Current Assets – Current Liabilities = CA - 4300

=> CA = 1050+ 4300 = 5350

Current Ratio = Current Assets/Current Liabilities

= 5350/ 4300 = 1.244

Quick Ratio = (Current Assets – Inventory) / Current Liabilities

= (5350 – 1,300)/4300 = 0.942


Related Questions

For each of the following items, calculate the cash sources or cash uses that should be recognized on the statement of cash flows for Baldin Co. for the year ended December 31, 2019: Required: a. Sales on account (all are collectible) amounted to $763,000, and accounts receivable decreased by $22,300. How much cash was collected from customers

Answers

Answer:

$785,300

Explanation:

Cash collected from customers is usually calculated using a Total Trade Receivable T - Account.

Summary of this calculation is done below :

Calculation of cash collected from customers

Sales                                                   $763,000

Add Decrease in Trade Receivables $22,300

Cash collected from customers       $785,300

Using the following information, prepare a bank reconciliation for Oriole Company for July 31, 2022. a. The bank statement balance is $3,760. b. The cash account balance is $4,000. c. Outstanding checks totaled $1,450. d. Deposits in transit are $1,600. e. The bank service charge is $63. f. A check for $85 for supplies was recorded as $58 in the ledger.

Answers

Answer:

See photo. I am a professional so my format may be different than what school tells you. Hopefully you can use this information.

Explanation:

Determining the Effects of Transactions on Stockholders’ Equity

Quick Fix-It Corporation was organized at the beginning of this year to operate several car repair businesses in a large metropolitan area. The charter issued by the state authorized the following stock:

Common stock, $10 par value, 98,000 shares authorized
Preferred stock, $50 par value, 8 percent, 59,000 shares authorized.

During January and February of this year, the following stock transactions were completed:

a. Sold 78,000 shares of common stock at $20 cash per share.
b. Sold 20,000 shares of preferred stock at $80 cash per share.
c. Bought 4,000 shares of common stock from a current stockholder for $20 cash per share.

Required:
Net income for 2014 was $210,000; cash dividends declared and paid at year-end were $50,000. Prepare the stockholders’ equity section of the balance sheet at December 31, 2014.

Answers

Answer:

Quick Fix-It Corporation

Stockholders' Equity Section of the Balance Sheet at December 31, 2014

Authorized share capital:

Common stock, $10 par value, 98,000 shares

8% Preferred stock, $50 par value, 59,000 shares

Common Stock:

Issued 78,000 at 10 par value        $780,000

Additional Paid-in Capital                  740,000

Treasury stock                                   (40,000)

Retained Earnings                             160,000

8% Preferred Stock:

Issued 20,000 at $50 par value $1,000,000

Additional Paid-Capital                     600,000

Total equity                                  $3,240,000

Explanation:

a) Data and Analysis:

Authorized share capital:

Common stock, $10 par value, 98,000 shares

8% Preferred stock, $50 par value, 59,000 shares

Transactions:

a. Cash $1,560,000 Common stock $780,000 Additional Paid-in Capital, Common stock $780,000

b. Cash $1,600,000 8% Preferred stock $1,000,000 Additional Paid-in Capital, 8% Preferred stock $600,000

c. Treasury stock $40,000 Additional Paid-in Capital, Common stock $40,000 Cash $80,000

Net income for 2014 = $210,000

Cash dividends               50,000

Retained earnings      $160,000

PLEASE HURRY
How important do you think it is to believe in your own argument when giving a persuasive speech? Explain your answer.

Answers

it is very important to believe in your own argument when giving a persuasive speech because if you are trying to persuade someone or something into buying anything etc, how are you going to persuade them if you don’t believe what’s coming out of your mouth.

Answer:

Here you go:

Persuasion is the process that is aimed at changing a person’s or a group’s attitude or behavior. A persuasive speech such as sales pitches, debates, and legal proceedings, typically use ethos, pathos and/or logos. When delivering this type of speech, your aim is to change or help develop your audience's point of view on a subject. The only real way to authentically gain a response, is if you truly believe what you are speaking about. There is no point in delivering a persuasive speech unless one has an argument to make. Usually we deliver a persuasive speech because we believe in the subject and that the subject has importance. All in all, to effectively give a persuasive speech, yes, you do need some level of belief in your argument.

Required information The Foundational 15 (Static) [LO13-2, LO13-3, LO13-4, LO13-5, LO13-6] Skip to question [The following information applies to the questions displayed below.] Cane Company manufactures two products called Alpha and Beta that sell for $120 and $80, respectively. Each product uses only one type of raw material that costs $6 per pound. The company has the capacity to annually produce 100,000 units of each product. Its average cost per unit for each product at this level of activity are given below: Alpha Beta Direct materials $ 30 $ 12 Direct labor 20 15 Variable manufacturing overhead 7 5 Traceable fixed manufacturing overhead 16 18 Variable selling expenses 12 8 Common fixed expenses 15 10 Total cost per unit $ 100 $ 68 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. Foundational 13-1 (Static) Required: 1. What is the total amount of traceable fixed manufacturing overhead for each of the two products

Answers

Answer:

Cane Company

Total traceable fixed manufacturing overhead:

Alpha  = $1,600,000

Beta =    $1,800,000

Explanation:

a) Data and Calculations:

                                                                  Alpha      Beta

Selling price per unit                                 $120       $80

Direct materials                                         $ 30       $ 12

Direct labor                                                   20          15

Variable manufacturing overhead                7            5

Traceable fixed manufacturing overhead  16           18

Variable selling expenses                           12            8

Common fixed expenses                            15           10

Total cost per unit                                  $ 100       $ 68

Total traceable fixed manufacturing overhead:

Alpha  = $1,600,000 ($16 * 100,000)

Beta =    $1,800,000 ($18 * 100,000)

For each of the three independent situations below determine the amount of the annual lease payments. Each describes a finance lease in which annual lease payments are payable at the beginning of each year. Each lease agreement contains an option that permits the lessee to acquire the leased asset at an option price that is sufficiently lower than the expected fair value that the exercise of the option appears reasonably certain.

Situation 1 Situation 2 Situation 3
Lease term (years) 5 10 4
Lessor?s rate of return 10% 11% 9%
Fair value of leased asset $62,000 $421,000 $186,000
Lessor?s cost of leased asset $51,000 $421,000 $146,000
Bargain purchase option:
Option price $11,000 $51,000 $23,000
Exercisable at end of the year: 5 5 3

Required:
Determine the annual lease payments for each situation:

Answers

Answer:

a. The annual lease payment for Situation 1 is $12,774.47.

b. The annual lease payment for Situation 2 is $71,486.40.

c. The annual lease payment for Situation 3 is $57,412.37.

Explanation:

The annual lease payments can be calculated using the formula for calculating loan amortization as follows:

P = (A * (r * (1 + r)^n)) / (((1+r)^n) - 1) .................................... (1)

Where,

For Situation 1

P = Annual lease payments = ?

A = Fair value of leased asset = $62,000

r = interest rate = Lessor’s rate of return = 10%, or 0.01

n = Number of years of lease term = 5

Substituting all the figures into equation (1), we have:

P = ($62,000 * (0.01 * (1 + 0.01)^5)) / (((1+0.01)^5) - 1)

P = $12,774.47

Therefore, the annual lease payment for Situation 1 is $12,774.47.

For Situation 2

P = Annual lease payments = ?

A = Fair value of leased asset = $421,000

r = interest rate = Lessor’s rate of return = 11%, or 0.11

n = Number of years of lease term = 10

Substituting all the figures into equation (1), we have:

P = ($421,000 * (0.11 * (1 + 0.11)^10)) / (((1 + 0.11)^10) - 1)

P = $71,486.40

Therefore, the annual lease payment for Situation 2 is $71,486.40.

For Situation 3

P = Annual lease payments = ?

A = Fair value of leased asset = $186,000

r = interest rate = Lessor’s rate of return = 9%, or 0.09

n = Number of years of lease term = 4

Substituting all the figures into equation (1), we have:

P = ($186,000 * (0.09 * (1 + 0.09)^4)) / (((1 + 0.09)^4) - 1)

P = $57,412.37

Therefore, the annual lease payment for Situation 3 is $57,412.37.

Lenci Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During May, the company budgeted for 5,120 units, but its actual level of activity was 5,070 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for May:
Data used in budgeting:
Fixed element per month Variable element per unit
Revenue - $ 40.30
Direct labor $ 0 $ 6.20
Direct materials 0 16.40
Manufacturing overhead 42,200 2.00
Selling and administrative expenses 23,400 .90
Total expenses $ 65,600 $ 25.50
Actual results for May:
Revenue $ 198,510
Direct labor $ 29,265
Direct materials $ 80,965
Manufacturing overhead $ 51,905
Selling and administrative expenses $ 23,380
The spending variance for manufacturing overhead in May would be closest to:_________

Answers

Answer:

$435

Explanation:

Spending variance for manufacturing overhead = Manufacturing overheads as per Flexible budget - Actual Manufacturing overheads incurred

Spending variance for manufacturing overhead = [$42,200+$2.00*5,070] -  $51,905

Spending variance for manufacturing overhead = $52,340 - $51,905

Spending variance for manufacturing overhead = $435

So, the spending variance for manufacturing overhead in May is closest to $435.

Though unions can negotiate pay increases for their members, their actions can have unintended consequences for workers. Identify all such possible ones from the list below. It is possible that there is more than one correct answer.
(a) Firms could possibly respond to unions demands for higher wages by hiring fewer workers.
(b) Firms could possibly respond to unions demands for higher wages by substituting capital for labor.
(c) Unions always drive down firms profits.
(d) Higher rates of union membership always diminish aggregate levels of economic output.

Answers

Answer:

(a) Firms could possibly respond to unions demands for higher wages by hiring fewer workers.

(b) Firms could possibly respond to unions demands for higher wages by substituting capital for labor.

Explanation:

Unions are formed to work toward better working conditions and welfare of staff.

Workers act collectively to negotiate better terms of employment with the employers.

However when unions try to negotiate for increased pay the employer may take different actions that will bad for the employee.

The employer may decide to actually pay the higher wage but hire fewer workers. This is usually the case when higher wages for many employees will result in loss for the employer.

Secondly the employer may substitute capital for labour. For example investing more in use of machines and reducing labour.

From the employer's viewpoint this will result in lower labour cost due to higher wage payment

The management of Advanced Alternative Power Inc. is considering two capital investment projects. The estimated net cash flows from each project are as follows:
Year Wind Turbines Biofuel Equipment
1 $280,000 $300,000
2 280,000 300,000
3 280,000 300,000
4 280,000 300,000
The wind turbines require an investment of $887,600, while the biofuel equipment requires an investment of $911,100. No residual value is expected from either project.
Present Value of an Annuity of $1 at Compound Interest
Year 6% 10% 12% 15% 20%
1 0.943 0.909 0.893 0.870 0.833
2 1.833 1.736 1.690 1.626 1.528
3 2.673 2.487 2.402 2.283 2.106
4 3.465 3.170 3.037 2.855 2.589
5 4.212 3.791 3.605 3.353 2.991
6 4.917 4.355 4.111 3.785 3.326
7 5.582 4.868 4.564 4.160 3.605
8 6.210 5.335 4.968 4.487 3.837
9 6.802 5.759 5.328 4.772 4.031
10 7.360 6.145 5.650 5.019 4.192
1a. Compute the net present value for each project. Use a rate of 6% and the present value of an annuity of $1 in the table above.
1b. Compute a present value index for each project.
2. Determine the internal rate of return for each project by (a) computing a present value factor for an annuity of $1 and (b) using the present value of an annuity of $1 in the table above.

Answers

Answer:

Wind turbine

NPV = $82,629.57

IRR = 10%

PVI = 1.09

Biofuel

NPV = $128,431.68

IRR = 12%

PVI = 1.14

Explanation:

Net present value is the present value of after-tax cash flows from an investment less the amount invested.

Internal rate of return is the discount rate that equates the after-tax cash flows from an investment to the amount invested

NPV and IRR can be calculated using a financial calculator

Wind Turbine

Cash flow in year 0 = $-887,600,

Cash flow in year 1 - 4 = 280,000

I = 6%

NPV =   $82,629.57

IRR = 10%

Biofuel

Cash flow in year 0 =  $-911,100

Cash flow in year 1 - 4 = $300,000

I = 6%

NPV = $128,431.68

IRR = 12%

present value index = 1 + (NPV / initial cost of the the project)

Wind turbine

1 + ($82,629.57 /  $-887,600 =  1.09

Biofuel

1 + ( $128,431.68 / $911,100) = 1.14

To find the NPV using a financial calculator:

1. Input the cash flow values by pressing the CF button. After inputting the value, press enter and the arrow facing a downward direction.

2. after inputting all the cash flows, press the NPV button, input the value for I, press enter and the arrow facing a downward direction.  

3. Press compute  

To find the IRR using a financial calculator:

1. Input the cash flow values by pressing the CF button. After inputting the value, press enter and the arrow facing a downward direction.

2. After inputting all the cash flows, press the IRR button and then press the compute button.  

They are themselves always, and without any exception, the greatest spendthrifts in the society. Let them look well after their own expense, and they may safely trust private people with theirs."

Adam Smith statement would best support what economic concept in the US economy?

increase the nation’s wealth with Mercantilism

providing its citizens with public works

a nation has to be safe.

to protect the economic freedom of all of its citizens

Answers

Answer: to protect the economic freedom of all of its citizens

Explanation:

The above quote by Adam Smith was him criticizing the common practice in those days of nations trying to control the spending habits of their citizens by passing restrictive laws and limiting the importation and production of certain goods and services.

It would therefore support the U.S. policy of protecting the economic freedom of her citizens such that they may trade whatever it is that they want - so long as it is legal - without restrictions by the government.

your team is working on a project due at the end of the quarter. you propose a timeline that some of your teammates disagree with because many milestones conflict with their other work. what would you do? A propose revising the timeline as a group to account for scheduling conflict. B offer time management techniques so they can stay on schedule. C suggest pushing back the projects deadline one week to help avoid some scheduling conflicts. D politely explain that this schedule is necessary to get the project completed on time. E suggest that your teammates send their schedule to you so you can revise the timeline​

Answers

i would do either D or E

Your team is working on a project due at the end of the quarter. You propose a timeline that some of your teammates disagree with because many milestones conflict with their other work. Propose revising the timeline as a group to account for scheduling conflict is suggested in this situation. Option A is the correct answer.

When faced with disagreement from teammates regarding the proposed timeline, a productive approach is to propose revising the timeline as a group to address scheduling conflicts. Option A is the correct answer.

Here's a step-by-step explanation:

1. Gather feedback: First, listen to your teammates' concerns and understand the specific conflicts they are facing. This will help you grasp the extent of the issue and identify areas where adjustments can be made.

2. Collaborate: Initiate a discussion with your team to collectively revise the timeline. Encourage open communication and active participation from all members. By involving everyone, you can ensure that the revised timeline considers the availability and commitments of each team member.

3. Identify and prioritize milestones: Review the project's milestones and evaluate their dependencies and deadlines. Identify any milestones that can be shifted or rearranged to minimize conflicts. It may be necessary to reprioritize tasks to accommodate the availability of team members.

4. Adjust the timeline: Based on the inputs and discussions, modify the timeline accordingly. Make sure to balance the requirements of the project and the availability of your team members. Consider incorporating buffer time between milestones to allow for unexpected delays or conflicts that may arise in the future.

5. Communicate the revised timeline: Once the timeline is revised, ensure that all team members are aware of the changes. Clearly communicate the rationale behind the revisions and the impact on the overall project. This will help foster understanding and buy-in from all members.

6. Regularly review and adapt: As the project progresses, regularly review the timeline to ensure it remains feasible and adaptable to any new conflicts or challenges that may arise. Continuously communicate and collaborate with your team to address any further scheduling issues that may arise.

Learn more about Conflict here:

https://brainly.com/question/26083560

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Discuss the notion of conservation of risk, the reduction of risk in one area is offset by increased risk in another area. As the firm makes capital structure changes, the total risk remains the same. Explain the effect on the cost of equity with the addition of leverage, does the cost of equity increase, decrease or remain constant? Why? What is the impact to the weighted cost of capital does it increase, decrease or remain constant? Why?

Answers

Answer:

Part 1

remain constant, costs from different sources

Part 2

decreases, Leverage has a tax shield due to a deduction allowed for interest

Explanation:

Debt is another term used for Leverage. Addition of leverage does not affect the cost of equity. Cost of equity and cost of debt are costs from different sources

However, Leverage has a tax shield due to a deduction allowed for interest. Therefore as more debt is used, the cost of capital decreases. So weighted average cost of capital calculates costs from pooled resources

Suppose that Ava withdraws $300 from her savings account at Second Bank. The reserve requirement facing Second Bank is 10%. Assume the bank does not wish to hold any excess reserves of new deposits. Use this information to complete the balance sheet below to show how Second Bank's assets and liabilities change when Ava withdraws the $300 from the bank. Instructions: Enter your answer as a whole number. If you are entering a negative number include a minus sign. A Simple Bank Balance Sheet Assets Liabilities.
Change in Reserves: $ -30
Change in Deposits: $ -300
Change in Loans: $ -270

Answers

Answer:

Due to withdrawal of the $300 from saving account. Decrease in the required reserve = 300*10% = $30. So, Change in reserve = -$30

Decrease in loans as there is no excess reserve) = $300 - $30 = $270. So, the change in loans = -$270

Decrease in deposits since it is withdrawn = $300. So, the change in deposit = -$300

                                           Balance Sheet

                  Assets                                              Liabilities

Changes in required reserve = -$30       Change in deposit = -$300

Changes in loans = -$270

Total Change = -$300                               Total Change = -$300

Coronado Industries began the year with 12 units of marine floats at a cost of $11 each. During the year, it made the following purchases: May 5, 27 unit at $15; July 16, 20 units at $20; and December 7, 25 units at $23. Assume there are 30 units on hand at the end of the period. Coronado uses the periodic approach.

Required:
a. Determine the cost of goods sold under FIFO.
b. Determine cost of goods sold under LIFO.
c. Calculate the average unit cost.
d. Determine the cost of goods sold under the average cost.

Answers

Answer:

Explanation:

For computing each part, first we have to determine the sale units i.e

= (Opening units + purchased units) - closing units

= (12 units + 27 unit + 20 units + 25 units) - 30 units

= 54 units

a. The cost of goods sold under FIFO is

Since 54 units are sold and in this starting units would be considered

So 12 units would be taken at $11 each, 27 units would be taken at $15, and the remaining units i.e. 15 units would be taken at $20

So,

= 12 units × $11 + 27 units × $15 + 15 units × $20

= $132 + $405 + $300

= $837

b. The cost of goods sold under LIFO is

Since 54 units are sold and in this ending units would be considered

So 25 units would be taken at $23 each, 20 units would be taken at $20, and the remaining units i.e. 9 units would be taken at $15

So,

= 25 units × $23 + 20 units × $20 + 9 units × $15

= $575 + $400 + $135

= $1,110

c. The average unit cost is

= (12 units × $11) + (27 units × $15) + (20 units × $20) + (25 units × $23) ÷ (12 units + 27 units + 20 units + 25 units)

= ($132 + $405 +  $400 + $575) ÷ (84 units)

= $18 per unit

d. The cost of goods sold under the average cost is

= $18 per unit × 54 units

= $972

Forever Quilting is a small company that makes quilting kits priced at $120 each. The costs of the materials that go into each kit are $45. It costs $5 in labor to assemble a kit. The company has monthly expenses of $1,000 for rent and insurance, $200 for heat and electricity, $500 for advertising in quilting magazines, and $4500 for the monthly salary of its owner. Last month the company sold 150 kits. What is the total fixed cost associated with producing the quilting kits for one month

Answers

Answer:

Total fixed cost= $6,200

Explanation:

Giving the following information:

The company has monthly expenses of $1,000 for rent and insurance, $200 for heat and electricity, $500 for advertising in quilting magazines, and $4500 for the monthly salary of its owner.

The fixed costs do not change with production levels. Electricity can be seen as a mixed cost (variable and fixed), but we will treat it as a fixed cost.

Total fixed cost= 1,000 + 200 + 500 + 4,500

Total fixed cost= $6,200

What are some tasks commonly performed in Facility and Mobile Equipment Maintenance jobs? Check all that apply.

testing vehicles to identify problems
cleaning vehicles and equipment
analyzing the flow of traffic
communicating with customers
steering and navigating vehicles
documenting information

Answers

Answer:

A,B,D,F

is correct

Explanation:

What is the primary characteristic that differentials a zero based budget from a conventional budget. A. A zero based budget does not take inflation into account. B. The zero based budget requires managers to re-justify every planned expenditure every year. C. A zero based budget rolls historical data forward. D. A zero based budget uses a fixed volume growth rate.

Answers

Answer:

B. The zero based budget requires managers to re-justify every planned expenditure every year.

Explanation:

A zero based budget is one that does not take into account historical data when it is considering the present year budget. Each departmental requirement is re-evaluated and a new amount is assigned as budget for the year.

However conventional budgets carryover the previous year's expenses as a base data point. This results in similar budgeting across years.

So the main difference between the two is that zero based budget requires managers to re-justify every planned expenditure every year.

Roland, Inc. provides residential painting services for three home building companies, Alpha, Beta, and Gamma, and it uses a job costing system for determining the costs for completing each job. The job cost system does not capture any cost incurred by Roland for return touchups and refinishes after the homeowner occupies the home. Roland paints each house on a square footage contract price, which includes painting as well as all refinishes and touchups required after the homes are occupied. Each year, Roland generates about one-third of its total revenues and gross profits from each of the three builders. Roland has observed that the builders, however, require substantially different levels of support following the completion of jobs. The following data have been gathered:Major refinishes Hours on job $70
Touchups Number of visits $180
Communication Number of calls $20
Builder Major Refinishes Touchups Communication
Alpha 80 150 360
Beta 35 110 205
Gamma 42 115 190
(a) Assuming that each of the three customers produces gross profits of $100,000, calculate the profitability from each builder after taking into account the support activity required for each builder.

Alpha

Beta

Gamma

Answers

Answer: See attachment

Explanation:

Based on the information provided, the question has been solved and attached.

Profitability for Alpha:

Revenue = $100,000

Cost = $39800

Profit = $60200

Profitability for Beta:

Revenue = $100,000

Cost = $26350

Profit = $73650

Profitability for Gamma:

Revenue = $100,000

Cost = $27440

Profit = $72560

The shadow banking system refers to:______.
a. Non-bank financial firms that acted as banks by borrowing and lending of U.S. Treasury bills in an effort to make a profit.
b. Non-bank financial firms that acted as banks by borrowing and lending in an effort to make a profit.
c. Non-bank financial firms that acted as stock brokers by buying and selling stocks in an effort to make a profit.
d. Non-bank financial firms that provide profit advice to hedge fund managers.

Answers

Answer:

b. Non-bank financial firms that acted as banks by borrowing and lending in an effort to make a profit.

Explanation:

A shadow banking system can be described as a group of non-bank financial intermediaries that render services that are similar to the services that normal commercial banks render but the members of the group are not subject to normal banking regulations.

In addition, a shadow baking system can also be described as unregulated services rendered by regulated institutions.

Structured investment vehicles (SIVs), limited-purpose finance companies (LPFCs), asset-backed commercial paper (ABCP) conduits, and among others are examples of shadow banks.

Based on this explanation, the correct option is b. Non-bank financial firms that acted as banks by borrowing and lending in an effort to make a profit.

Ahnberg Corporation had 660,000 shares of common stock issued and outstanding at January 1. No common shares were issued during the year, but on January 1, Ahnberg issued 280,000 shares of convertible preferred stock. The preferred shares are convertible into 560,000 shares of common stock. During the year Ahnberg paid $168,000 cash dividends on the preferred stock. Net income was $1,950,000.
What were Ahnberg's basic and diluted earnings per share for the year? (Round your answers to 2 decimal places.)

Answers

Answer:

Basic Earnings per share=$2.70

Diluted earnings per share(EPS)=$1.50

Explanation:

Earnings per share is the total earnings attributable to ordinary shareholders divided by the number of units of common stock .

It represents profit per unit of stock unit held by common stock holder investor. The higher, the more profitable and the better.

Earnings per share = Earnings attributable to ordinary shareholders / units of common stock

Earnings attributable to ordinary shareholders= Net income after tax - preference dividend

Net Income for the year   $1,950,000

Preference Dividend  $168,000

Earnings attributable to ordinary shareholders for 2021= 1,950,000-168,000=1,782,000

Basic Earnings per share=$1,782,000/660,000shares=$2.70

Basic Earnings per share=$2.70

Diluted earnings per share(EPS)=Earnings attributable to ordinary shareholders/ Total number of shares assuming conversion

Diluted earnings per share(EPS)=$1,782,000/(660,000+560,000) units

Diluted earnings per share(EPS)=$1.50

In 2001, HP acquired Compaq. The merger had an impact on two different markets: desktop PCs and servers. Pre-merger market shares in the desktop PC market were as follows: Dell, 13; Compaq, 12; HP, 8; IBM, 6; Gateway, 4. Pre-merger market shares in the servers market were as follows: IBM, 26; Compaq, 16; HP, 14; Dell, 7. Source: Bank of America report, October 2001. Data for 2001Q2.
(a) Determine the value of HHI in each market before the merger.
(b) Assuming market shares of each firm remain constant, determine the value of HHI after the merger.
(c) Considering the values determined above and the DoJ merger guidelines, was the Department of Justice right in allowing the merger to take place?

Answers

Answer:

HP and Compaq

Value of HHI          Desktop PC         Servers

a) Before the merger   429                   1,177

b) After the merger      621                   1,616

c) Considering the HHI values determined in the various markets above (before and after the merger) and the DoJ merger guidelines, the DoJ seems to be right in allowing the merger to take place with respect to the desktop PC market as the 200 basis point mark was not reached.  This is not the same with respect to the servers market, where the combined value of HP Compaq exceeds the 200 basis point mark.

Explanation:

a) Data and Calculations:

Pre-merger market shares in the desktop PC and servers markets:

           Desktop PC   Servers

               Market       Market

Dell,            13                 7

Compaq,    12               16

HP,              8                14

IBM,            6               26

Gateway,   4                  0

HHI in the desktop PC market = 13² + 12² + 8² + 6² + 4²

= 169 + 144 + 64 + 36 + 16

= 429

HHI in the servers market = 7² + 16² + 14² + 26² + 0² =

= 49 + 256 + 196 + 676

= 1,177

After the merger:

                Desktop PC   Servers

                    Market       Market

Dell,                   13                 7

HP Compaq    20               30

IBM,                   6               26

Gateway,          4                  0

HHI in the desktop PC market = 13² + 20² + 6² + 4²

= 169 + 400 + 36 + 16

= 621

HHI in the servers market = 7² + 30² + 26² + 0²

= 40 + 900 + 676

= 1,616

                         

Value of HHI          Desktop PC         Servers

a) Before the merger   429                   1,177

b) After the merger      621                   1,616

Market power of Compaq and HP in the desktop PC market before the merger = 208/429 = 48.5% (144 + 64)/429

Market power of HP Compaq in the desktop PC market after the merger = 400/621 = 64.4%

Increase in basis point (HHI) = 192 (621 = 429)

Market power of Compaq and HP in the servers market before the merger = 452/1,177 = 38.4% (256 + 196)/1,177

Market power of HP Compaq in the servers market after the merger = 900/1,616 = 55.7%

Increase in basis point (HHI) = 439 (1,616 - 1,1177)

explain the topic 'market structure' in economics​

Answers

Answer:

Market structure, in economics, refers to how different industries are classified and differentiated based on their degree and nature of competition for goods and services. It is based on the characteristics that influence the behavior and outcomes of companies working in a specific market.

Explanation:

I hope this helps, correct me if I am wrong :) DO NOT CLICK ON RANDOM LINKS AS THEY CONTAIN VIRUSES!

Answer:

Market structure refers to characteristics or properties of marketing economy.

They are mainly represented by curves such as monopolistic characteristics which comprises of perfect and imperfect Monopoly.

And oligopolistic factor.

Borges Machine Shop, Inc. has a 1-year contract for the production of 200,000 gear housings for a new off-road vehicle. Owner Luis Borges hopes the contract will be extended and the volume increased next year. Borges has developed costs for three alternatives. They are general-purpose equipment (GPE), flexible manufacturing system (FMS), and expensive, but efficient dedicated machine (DM). The cost data follow:
General Purpose Flexible Manufacturing Dedicated
Equipment System Machine
GPE FMS DM
Annual contracted units 200,000 200,000 200,000
Annual fixed cost $100,000 $200,000 $500,000
Per unit variable cost $15 $14 $13
Which process is best for this contract?

Answers

Answer:

FMS

Explanation:

The computation is shown below;

For GPE

Given that

Annual contracted unit(Q) = 200000 units

Fixed cost (FC) = $100000

Variable cost (VC) = $15

Now  

Total cost = FC + (Q × VC)

= 100000 + (200000 × 15)

= 100000 + 3000000

= $3100000

For FMS

Given that

Annual contracted unit(Q) = 200000 units

Fixed cost (FC) = $200000

Variable cost (VC) = $14

Total cost = FC + (Q × VC)

= 200000 + (200000 × 14)

= 200000 + 2800000

= $3000000

For DM

Given that

Annual contracted unit(Q) = 200000 units

Fixed cost (FC) = $500000

Variable cost (VC) = $13

Total cost = FC + (Q × VC)

= 500000 + (200000 × 13)

= 500000 + 2600000

= $3100000

So for this type of contract FMS is best as it contains the lowest total cost.

For 126 consecutive days, a process engineer has measured the temperature of champagne bottles as they are made ready for serving. Each day, she took a sample of 8 bottles. The average across all 1,008 bottles (126 days, 8 bottles per day) was 58 degrees Fahrenheit. The standard deviation across all bottles was 1.5 degree.

When constructing an X-bar chart, what would be the center line?

Answers

Answer:

58 degrees fahrenheit

Explanation:

the centerline will be 58 degrees fahrenheit

the upper control limit = 58 degrees + (1.099 x 1.5) = 59.6485 degrees fahrenheit

the lower control limit = 58 degrees - (1.099 x 1.5) = 56.3515 degrees fahrenheit

the A₃ control value for n = 8 is 1.099

On January 1, 2021, Farmer Fabrication issued stock options for 420,000 shares to a division manager. The options have an estimated fair value of $9 each. To provide additional incentive for managerial achievement, the options are not exercisable unless divisional revenue increases by 5% in five years. Suppose that after one year, Farmer estimates that it is not probable that divisional revenue will increase by 5% in five years.
Required:
1. What is the revised estimate of the total compensation?
2. What action will be taken to account for the options in 2022?
3. What journal entry will be needed to account for the options in 2022?

Answers

Answer and Explanation:

The computation and the journal entry is

1 The revised estimated total compensation = 0  

2 The Farmer will able to reverse the 2021 recorded compensation  

3 The journal entry is

Paid in capital-stock options $756,000 ($420,000 × 9)/5

    Compensation expense $756,000

(Being the journal entry for the option is recorded)

Here the paid in capital would be debited as it decreased the equity and the compensation expense is credited as it decreased the liability

Which actions can you take to bring back your computer from sleep mode?
(you can choose more than one answer)

Check the power supply.
Press any key on the keyboard.
Reboot the computer.
Move the mouse around.
Click any button on the mouse.

Answers

Move the Mouse around and Press any key on the keyboard. Well I’m just referring to that because that’s how my computer works
Move the mouse around

who is the richest person on earth?

Answers

Answer: Jeff Bezos

Explanation: Jeffrey Preston Bezos is an American internet entrepreneur, industrialist, media proprietor, and investor. Bezos is the founder and CEO of the multi-national technology company Amazon. He is the richest person in the world according to both Forbes' and Bloomberg's Billionaires Index.

the richest person is Jeff bezos

The charter of Vista West Corporation specifies that it is authorized to issue 209,000 shares of common stock. Since the company was incorporated, it has sold a total of 146,000 shares (at $16 per share) to the public. It has bought back a total of 12,000. The par value of the stock is $5. When the stock was bought back from the public, the market price was $22. Determine the authorized shares.

Answers

Answer:

209,000 shares

Explanation:

The company is authorized to issue 209,000 shares which represent maximum shares that can be issued. Authorized shares is the maximum number of shares a company can issue and this is stated in the corporate charter.

XYZ is considering two proposed machinery investments. Proposals A and B each cost $600,000, have 6-year lives, and have expected total cash flows of $750,000. Proposal A is expected to provide equal annual net cash flows of $125,000 while the net cash flows for Proposal B are as follows: Year 1 $250,000 Year 2 $200,000 Year 3 $150,000 Year 4 $ 75,000 Year 5 $ 50,000 Year 6 $ 25,000 Determine the cash payback period for Proposal A and B. Show all calculations. Rounds answers to 1 decimal place.

Answers

Answer:

Payback period for Proposal A =  4.8 years

Payback period for Proposal B =  3 years

Explanation:

Calculation of Payback period for Proposal A:

Year Investment Net Annual Cash Flow  

0              $600,000                $125,000  

1                                                 $125,000

2                                                $125,000

3                                                $125,000

4                                                $125,000

5                                                $125,000

6                                                $125,000

Cash Payback period = Cost of Capital investment/Net Annual cash flow

Cash Payback period = $600,000/$125,000

Cash Payback period =  4.8 years

Calculation of Payback period for Proposal B:

Year  Investment   Net Annual Cash Flow   Cumulative Net Cash Flows

0       $600,000              $250,000                      $250,000

1                                       $200,000                       $450,000

2                                      $150,000                        $600,000

3                                      $75,000                          $675,000

4                                      $50,000                          $725,000

5                                      $25,000                          $750,000

6

The Cumulative net cash flow of $600,000 is equal to investment cost of $600,000 for 3 years. So, payback period for proposal B is 3 years.

Consider the following information.
First Quarter Second Quarter
Unit Selling Price $15.00 $17.00
Total Units Sold 12,000 11,500
Labor Hours 10,000 9,500
Labor Cost/Hour $9.00 $10.00
Material Usage (lbs.) 5,000 7,500
Material Cost/lb. $12.00 $10.50
Other Costs $25,000 $30,000
a. Which quarter, first or second, had the higher labor productivity (output quantity per labor dollar input)?
b. Which quarter, first or second, had the higher material productivity (output quantity per material dollar input)?
c. Which quarter, first or second, had the higher total productivity (dollar output per total dollar input)?

Answers

Answer:

okay im going to try my best to help you  with this question

one with hire labor production i think its the first quarter

the second quarter had the higher material

the second quarter had the higer productivity  

i hope i didnt give you the wrong answers

Explanation:

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