Exercise 23-2 Make or buy LO P1 Gelb Company currently manufactures 43,000 units per year of a key component for its manufacturing process. Variable costs are $5.15 per unit, fixed costs related to making this component are $73,000 per year, and allocated fixed costs are $78,500 per year. The allocated fixed costs are unavoidable whether the company makes or buys this component. The company is considering buying this component from a supplier for $3.70 per unit. Calculate the total incremental cost of making 43,000 units and buying 43,000 units. Should it continue to manufacture the component, or should it buy this component from the outside supplier

Answers

Answer 1

Answer:

If the company buys the units, it will save $135,350.

Explanation:

Giving the following information:

Number of units= 43,000

Make in-house:

Variable costs are $5.15 per unit

Avoidable fixed costs= $73,000

Buy:

Unitary cost= $3.7

We will take into account only the incremental cost, therefore, the unavoidable fixed costs will not be taken into account.

Total cost of production= 43,000*5.15 + 73,000= $294,450

Total cost of purchase= 3.7*43,000= $159,100

If the company buys the units, it will save $135,350.


Related Questions

Amy and Builders Corporation enter into a contract in which Amy agrees to deliver cement to Builders at a construction site. They neglect to include a price in the agreement. A court will a. determine a reasonable price for the cement and insert it into the contract. b. leave the parties in the position in which it found them. c. refuse to enforce the agreement. d. select the lowest quoted price for cement and insert it into the contract.

Answers

Answer:

a. determine a reasonable price for the cement and insert it into the contract.

Explanation:

Since in the question it is mentioned that the amy & builders corporation would entered into a contract where amy agrees to deliver the cement at the construction site. At the same time they deny to include the price in the agreement. So here the court would say that calculate the price for the cement and the same would be involved in the contract as without price the contract is not valid

Hence, the option a is correct  

profit generated by corporations is known as ?

Answers

Answer: Net Income

Explanation:

Net Income is the profit made by a company after it has finished paying off all expenses including taxes and interest payments on debt.

Calculating the net income is the main purpose of the Income statement which is where we will see the expenses that the business is incurring and how much sales they are making to get such profits. This net income is then transferred to the Retained Earnings in the balance sheet.

Indicate which activities of Stockton Corporation violated the rights of a stockholder who owned one share of common stock. (You may ch mooosere than one answer.
a. Did not allow the stockholder to sell the stock to her brother.
b. Rejected the stockholder's request to be put in charge of its retail store.
c. When additional common stock was later issued, the company did not give the shareholder the preemptive right to protect her proportionate interest.
d. The company did not provide all stockholders with timely financial reports.
e. In liquidation, paid the common shareholder after all creditors were already paid.

Answers

Answer and Explanation:

The explanation is as follows;

a. In this, the corporation has violated the right to sell off the stock.

b. Here no rights of the shareholder would be violated as the stockholder do not have the interfere right

c. Here the right is violated with respect to the purchase their proportional common stock share prior made available to the public

d. Here also the right is violated for receiving the timely financial reports

e. Here no rights of the stockholder is  violated because the common stockholder is paid at the last when the creditors payment has been done

An amount for which of the following accounts would not appear in the Balance Sheet columns of the end-of-period spreadsheet?
a. Terry James, Drawing and Unearned Revenue
b. Service Revenue
c. Terry James, Drawing
d. Unearned Revenue

Answers

Answer:

Service revenue

Explanation:

Service revenue does not appear on a balance sheet. It appears on an income statement.

The market research department of the National Real Estate Company conducted a survey among 500 prospective buyers in a suburb of a large metropolitan area to determine the maximum price a prospective buyer would be willing to pay for a house. From the data collected, the distribution that follows was obtained.

Maximum Price Considered, x P(X = x)
(in thousands of dollars)
480 10
500
490 20
500
500 75
500
510 85
500
520 70
500
550 95
500
580 95
500
600 45
500
650 5
500


Required:
Compute the mean, variance, and standard deviation of the maximum price x that these buyers were willing to pay for a house.

Answers

Answer:

Following are the responses to the given question:

Explanation:

Using formula:

[tex]Mean=\Sigma x \times P(x)\\\\Variance=\Sigma (x-\mu)^2 \times P(x)\\\\Standard \ Deviation=\sqrt{Variance}[/tex]

[tex]x\ \ \ \ \ \ \ P(x)\ \ \ \ \ \ \ x\times P(x)\ \ \ \ \ \ \ (x-\mu)^2\times P(x)\\\\480\ \ \ \ \ \ \ 0.02\ \ \ \ \ \ \ 9.6\ \ \ \ \ \ \ 72.9632\\\\490\ \ \ \ \ \ \ 0.05\ \ \ \ \ \ \ 24.5\ \ \ \ \ \ \ 127.008\\\\500\ \ \ \ \ \ \ 0.14\ \ \ \ \ \ \ 70\ \ \ \ \ \ \ 228.5024\\\\510\ \ \ \ \ \ \ 0.16\ \ \ \ \ \ \ 81.6\ \ \ \ \ \ \ 147.8656\\\\520\ \ \ \ \ \ \ 0.14\ \ \ \ \ \ \ 72.8\ \ \ \ \ \ \ 58.2624\\\\550\ \ \ \ \ \ \ 0.18\ \ \ \ \ \ \ 99\ \ \ \ \ \ \ 16.5888\\\\[/tex]

[tex]580\ \ \ \ \ \ \ 0.18\ \ \ \ \ \ \ 104.4\ \ \ \ \ \ \ 282.2688\\\\600\ \ \ \ \ \ \ 0.12\ \ \ \ \ \ \ 72\ \ \ \ \ \ \ 426.2592\\\\650\ \ \ \ \ \ \ 0.01\ \ \ \ \ \ \ 6.5\ \ \ \ \ \ \ 120.1216\\\\[/tex]

            [tex]Total\ \ \ \ \ \ \ \ \ \ 540.4 \ \ \ \ \ \ \ \ \ \ 1479.84\\\\Mean \ \ \ \ \ \ \ \ \ \ 540.4 \ \ \ \ \ \ \ \ \ \ dollars\\\\Variance \ \ \ \ \ \ \ 1479.84 \ \ \ \ \ \ \ \ dollars^2\\\\St \ Dev \ \ \ \ \ \ \ \ \ \ 38 \ \ \ \ \ \ \ \ \ \ dollars[/tex]

Which of the following is NOT a reason to extend credit to
customers you are trying to sell to?
O Selling on credit was a long-established industry practice before you
entered the market and it is expected.
O You are selling an intangible asset with fat margins and customer's
struggle to find financing and if the customer doesn't pay, you have not
lost much
You feel like you can sell more product by accommodating customers and
you have a high level of knowledge about the industry you sell into and
you can make informed decision quicker than a generic bank.
It is the end of the quarter, and all of the sales people are trying to hit
their quota but you don't have anybody available to check credit or do
financial reviews of new customers. You are selling a low margin product
with a high amount of C.O.G.S.

Answers

The Effect on Sales Revenue.
The Effect on Cost of Goods Sold.
Don't Discount the Probability of Bad Debts.
Entice With a Cash Discount.
Working With Debt.

Sara is about to graduate high school. She has saved money the last few years while working a part-time job. Her parents bought her a car when she turned 16, but her younger brother is about to turn 16 and her parents have promised him the car when he turns 16. This means Sara must buy a car on her own. She has about $6,000 saved, and she received another $1,000 in graduation gifts. She wants to buy a reliable car that will last her throughout college. She has spotted a Honda Accord with low miles, but the asking price is $15,000.

Required:
Which banking service is Sara most interested in?

Answers

Answer:

Loan services

Explanation:

Based on the information given in a situation where She has the saved amount of $6,000 as well as the amount of $1,000 she received in graduation gifts which means that she will have $7,000 ($6,000+$1,000), Now if She wants to buy a car that is reliable in which the asking price of the car is the amount of $15,000 which means that Sara still need the amount of $8,000 ($15,000-$7,000) to balance the already saved amount of $7,000. Based on this the banking service that she most interested in is LOAN SERVICE reason been that this banking service will enable her to acquire the loan amount of $8,000 ($15,000-$7,000) in order for her to buy the Honda Accord she spotted.

Therefore the banking service that Sara is most interested in is LOAN SERVICES

Livingston Fabrication has created the following aggregate plan for the next five months:
August September October November December
Forecasting demand (units of finished goods)
1,000,000.00 1,000,000.00 2,000,000.00 4,000,000.00 1,000,000.00
Production plan
2,000,000.00 2,000,000.00 2,000,000.00 2,000,000.00 2,000,000.00
Assume that Livingston will have nothing in inventory at the end of July. Livingston employs 500 production assembly workers and it takes one production assembly worker 3 minutes to assemble one unit of finished good. (The unit is complete at that point.) Each production assembly worker can provide 160 hours of assembly time a month without requiring overtime pay.
Livingston wants to complete this plan without working any overtime in assembly. How many additional production assembly workers does Livingston need to hire, in order to accomplish this? When should they be hired?
Using this production plan, how many units will be in inventory at the end of October?
What will the average inventory level be each month?

Answers

Answer:

Livingston Fabrication

1. Additional production assembly workers needed = 125

2. They should be hired July ending for August production.

3. 2,000,000 units will be in inventory at the end of October.

4. The average inventory level each month will be 1,200,000 units.

Explanation:

a) Data and Calculations:

(in thousands)              August September October November December

Beginning inventory                 0      1,000       2,000        2,000              0

Production plan                 2,000      2,000      2,000        2,000       2,000

Forecasting demand

(units of finished goods)  1,000       1,000      2,000        4,000        1,000

Ending inventory              1,000      2,000      2,000               0        1,000

Number of assembly workers employed = 500

Minutes per employee to assemble one unit of finished good = 3

Total hours that each assembly worker can provide per month = 160

Total time provided by each assembly worker in minutes = 9,600 (160*60)

Total units produced by each worker in a month = 3,200 (9,600/3) units

Total units produced by 500 workers = 1,600,000 (3,200 * 500)

Production planned units per month =  2,000,000

Units required to be produced by hiring extra workers = 400,000

Workers required to produce the extra 400,000 units = 125 (400,000/3,200)

Average inventory level each month = Total ending inventory/5

= 6,000/5

= 1,200

Choose one of the management or leadership theories (you may know of one not listed below) and three of the characteristics listed below. You want to research what details for each characteristic you chose applies to the selected management or leadership theory. You should write at least 100-word minimum for each characteristic.
Management and leadership theories include :_____.
a. Contingency theory
b. Systems theory
c. Chaos theory
d. Theory X and Theory Y
e. Human relations theory
f. Transactional leadership theory
g. Transformational leadership theory
h. Path-goal theory
i. Charismatic leadership theory
j. Situational leadership theory.
Different types of characteristics to consider for each management or leadership theory are :_______.
a. Traits
b. Values, integrity and moral development
c. Confidence and optimism
d. Skills and expertise
e. Behavior
f. Influence tactics
g. Attributes about followers
h. Beliefs and assumptions.

Answers

Explanation:

Theory:  d. Theory X and Theory Y

Characteristics:

a. Traits

b. Values, integrity, and moral

h. Beliefs and assumptions.

The Theory X and Theory Y management theory was developed by Douglas McGregor. According to McGregor, there are two types of managers;

theory X: who takes pride in viewing his employees in a negative sense, that assuming they unmotivated and do not like work, hence believes they should be forced to work.theory Y: this manager has a positive view of his employees. He is the direct opposite of theory X manager since he believes his employees are happy to work. In other words, he believes his employees are self-motivated.

During the current month, Tomlin Company incurs the following manufacturing costs.
(a) Purchased raw materials of $16,940 on account.
(b) Incurred factory labor of $38,528. Of that amount, $32,281 relates to wages payable and $6,247 relates to payroll taxes payable.
(c) Factory utilities of $3,108 are payable, prepaid factory property taxes of $2,008 have expired, and depreciation on the factory building is $8,322.
Prepare journal entries for each type of manufacturing cost. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)
No. Account Titles and Explanation Debit Credit
(a)
(b)
(c)

Answers

Answer:

(a) Dr Raw materials inventory $16,940

Cr Accounts payable $16,940

(b) Dr Factory labor $38,528

Cr Factory wages payable $32,281

Cr Employer Payroll Taxes Payable $6,247

(c) Dr Manufacturing overhead $13,438

Cr Prepaid Property Taxes $2,008

Cr Accumulated Depreciation-Buildings $8,322

Cr Utilities Payable $3,108

Explanation:

Preparation of journal entries for each type of manufacturing cost.

(a) Dr Raw materials inventory $16,940

Cr Accounts payable $16,940

(b) Dr Factory labor $38,528

Cr Factory wages payable $32,281

Cr Employer Payroll Taxes Payable $6,247

(c) Dr Manufacturing overhead $13,438

($3,108+$8,322+$2,008)

Cr Prepaid Property Taxes $2,008

Cr Accumulated Depreciation-Buildings $8,322

Cr Utilities Payable $3,108

The following are selected 2017 transactions of Shamrock Corporation.
Sept. 1 Purchased inventory from Encino Company on account for $55,600. Shamrock records purchases gross and uses a periodic inventory system.
Oct. 1 Issued a $55,600, 12-month, 8% note to Encino in payment of account.
Oct. 1 Borrowed $55,600 from the Shore Bank by signing a 12-month, zero-interest-bearing $59,960 note.
Required:
Prepare journal entries for the selected transactions above.

Answers

Answer and Explanation:

The journal entries are shown below:

a.

On Sep-01

Purchases $55,600

        Accounts Payable  $55,600

(Being inventory is  purchased)

On Oct-01

Accounts Payable $55,600

          Notes Payable $55,600

(being note payable is issued)

On Oct-01

Cash $55,600

Discount on Notes Payable $4,360  

          Notes Payable $59,960

(Being amount is borrowed)

b    

On Dec-31

Interest Expense $1,112 ($55,600 × 8% × 3 ÷ 12)

           Interest Payable $1,112

(Being interest on the note is recorded)    

On Dec-31

Interest Expense $1,090 ($4,360 ÷ 12 × 3)

          Discount on Notes Payable $1,090

(Being discount on the note is recorded)  

McElroy Inc, produces is single model of a popular cell phone in large quantities. A single cell phone moves through two departments, assembly and testing. The manufacturing costs in the assembly department during March follow: The assembly department has no beginning work-in-process inventory. During the month, it started 30,000 cell phones, but only 26,000 were fully completed and transferred to the testing department. All parts had been made and placed in the remaining 4,000 cell phones, but only 50% of the conversion had been completed. The company uses the weighted-average method of process costing to accumulate product costs.
1. Compute the equivalent units and cost per equivalent unit for March in the assembly department.
2. Compute the costs of units completed and transferred to the testing department.
3. Compute the costs of the ending work-in-process.

Answers

Question Completion:

The manufacturing costs in the assembly department during March follow:

Direct materials  $187,500

Conversion costs 163,800

Total costs         $351,300

Answer:

McElroy Inc.

                                                 Materials       Conversion

1. Equivalent units                     30,000           28,000

Cost per equivalent units          $6.25              $5.85

2. Costs of units completed and transferred to the testing department:

Cost attributed to:              Materials       Conversion        Total

Units transferred out        $162,500         $152,100      $314,600

3. Ending Work in Process  25,000              11,700          36,700

Explanation:

a) Data and Calculations:

                                        Units       Materials       Conversion

Started during March    30,000      

Completed                    26,000       26,000           26,000

Ending Work in Process 4,000          4,000             2,000 (50%)

Equivalent units                                30,000           28,000

Cost of production:                      Materials       Conversion   Total

Incurred during March                 $187,500        $163,800  $351,300

Cost per equivalent unit:             Materials       Conversion

Total cost of production              $187,500         $163,800

Equivalent units                              30,000             28,000

Cost per equivalent unit              $6.25              $5.85

Cost attributed to:           Units       Materials       Conversion   Total

Units transferred out     26,000    $162,500         $152,100   $314,600

Ending Work in Process  4,000        25,000              11,700       36,700

Total costs                                      $187,500         $163,800   $351,300

The following is a list of various costs of producing T-shirts. Classify each cost as either a variable, fixed, or mixed cost for units produced and sold.
a. Ink used for screen printing Variable
b. Warehouse rent of $8,000 per month plus $0.50 per square foot of storage used Mixed
c. Thread Variable
d. Electricity costs of $0.038 per kilowatt-hour Variable
e. Janitorial costs of $4,000 per month Fixed
f. Advertising costs of $12,000 per month
g. Accounting salaries
h. Color dyes for producing different colors of T-shirts Variable
i. Salary of the production supervisor
j. Straight-line depreciation on sewing machines Fixed
k. Salaries of internal pattern designers
l. Hourly wages of sewing machine operators Variable
m. Property taxes on factory, building, and equipment Fixed
n. Cotton and polyester cloth
o. Maintenance costs with sewing machine company (the cost is $2,000 per year plus $0.001 for each machine hour of use.) Mixed

Answers

Solution :

a. Ink used for screen printing   ---  Variable

b. Warehouse rent of $8,000 per month plus $0.50 per square foot of storage used   ---   Mixed

c. Thread  ---   Variable

d. Electricity costs of $0.038 per kilowatt-hour  ---   Variable

e. Janitorial costs of $4,000 per month   ----  Fixed

f. Advertising costs of $12,000 per month  ----  FIXED

g. Accounting salaries   ---    FIXED

h. Color dyes for producing different colors of T-shirts   -----  Variable

i. Salary of the production supervisor   ----   FIXED

j. Straight-line depreciation on sewing machines    -----     Fixed

k. Salaries of internal pattern designers   -----   FIXED

l. Hourly wages of sewing machine operators    ------    Variable

m. Property taxes on factory, building, and equipment  -----    Fixed

n. Cotton and polyester cloth   ----    VARIABLE

o. Maintenance costs with sewing machine company (the cost is $2,000 per year plus $0.001 for each machine hour of use.)   ---- Mixed

Skysong, Inc. reported net income of $194,500 for 2020. Skysong also reported depreciation expense of $47,500 and a loss of $6,200 on the disposal of plant assets. The comparative balance sheet shows a decrease in accounts receivable of $18,200 for the year, a $20,200 increase in accounts payable, and a $5,000 decrease in prepaid expenses. Prepare the operating activities section of the statement of cash flows for 2020. Use the indirect method.

Answers

Answer:

Net cashflow from operating activities =$271,400

Explanation:

The cash flow statement is a financial statement that provides information about the sources and the usage of cash during a particular accounting period usually a year.

It provides the cash inflow and outflows under three (3 ) categories of activities operating investing, financing.

The net operating activities section of the  cash flow is prepared below:

                                                                            $  

Net income                                                      194,500

Add Depreciation expense                             47,500

Add Loss on disposal                                       6,200

Add Decrease in account receivable             18,200

Add Increase in accounts payable                  5,000

Net cashflow from operating activities      271,400  

Murray Exports (U.S.) exports heavy crane equipment to several Chinese dock facilities. Sales are currently 10,000 units per year at the yuan equivalent of $24,000 each. The Chinese yuan (renminbi) has been trading at Yuan8.20/$, but a Hong Kong advisory service predicts the renminbi will drop in value next week to Yuan9.00/$, after which it will remain at that rate for the foreseeable future. Based onthis forecast, Murray Exports faces a pricing decision in the face of the impending devaluation. It may either (1) maintain the same yuan price and in effect sell for fewer dollars, in which case Chinese volume will not change; or (2) maintain the same dollar price, raise the yuan price in China to offset the devaluation, and experience a 10% drop in unit volume. In both cases, direct costs per unit are 75% of the current U.S. sales price of $24,000.
A. What would be the short-run(one-year) impact of each pricing stragety?
B. Which do recommend?

Answers

Answer:

Murray Exports (U.S.)

A. The short-run impact of each pricing strategy is as follows:

                                            Alternative 1                    Alternative 2

                              Reduce Price to $21,867    Maintain Price at $24,000

Gross profit                         $38,670,000               $54,000,000

Reduction in Gross Profit   $21,330,000                 $6,000,000

B.  (2) maintain the same dollar price of $24,000, raise the yuan price in China to Yuan 216,000 per unit to offset the devaluation, and experience a 10% drop in sales unit volume.  

 

Explanation:

a) Data and Calculations:

Current exchange rate = Yuan 8.20/US$

Current exports of heavy crane equipment per year to China = 10,000

US unit price of printer in dollars = $24,000

Chinese unit price of crane equipment in Yuan equivalent = Yuan 196,800 ($24,000 * Yuan 8.20)

Unit price of crane equipment in Chinese Yuan when the currency is devalued = Yuan 216,000 ($24,000 * Yuan 9.00)

The reduced dollar price with devaluation, when Yuan price is maintained = $21,867 (Yuan 196,800/9.00)

Before Devaluation of Chinese Yuan:

Sales volume            10,000

Sales revenue $240,000,000 (10,000 * $24,000)

Direct costs        180,000,000 (10,000 * $18,000) (75% of $24,000)

Gross profit       $60,000,000

                             Alternative 1                         Alternative 2

                       Reduce Price to $21,867    Maintain Price at $24,000

Sales volume                10,000 units             9,000 (10,000 * 90%) units

Sales revenue      $218,670,000             $216,000,000 ($24,000 * 9,000)

Direct costs            180,000,000               162,000,000 ($18,000 * 9,000)

Gross profit           $38,670,000               $54,000,000 ($6,000 * 9,000)

Direct costs = $180m ($18,000 * 10,000)  = $162m ($18,000 * 9,000)

At the beginning of his current tax year, David invests $13,410 in original issue U.S. Treasury bonds with a $10,000 face value that mature in exactly 25 years. David receives $540 in interest ($270 every six months) from the Treasury bonds during the current year, and the yield to maturity on the bonds is 3.4 percent. (Round your intermediate calculations to the nearest whole dollar amount.) a. How much interest income will he report this year if he elects to amortize the bond premium

Answers

Answer:

The amount of income that David will report this year if he elects to amortize the bond premium is $455.94.

Explanation:

This can be calculated as follows:

Interest income = Carrying value of the bond * Yield to maturity…………….. (1)

Where;

Carrying value of the bond = $13,410

Yield to maturity = 3.4%

Substituting the values into equation (1), we have:

Interest income = $13,410 * 3.4% = $455.94

Therefore, the amount of income that David will report this year if he elects to amortize the bond premium is $455.94.

Finn Corporation produces inflatable rafts for recreational use. The company has heard about lean accounting and is anxious to find out more about the system, to determine whether it will help streamline its operations and cut costs.
The company has hired you as a consultant to help them implement their lean accounting program, and also to assist with recreating some data lost in a recent computer mishap.
This year, Finn Corporation implemented programs designed to assess the costs of quality for the company. However, the company recently suffered a data loss, and some of its records have been either partially or completely erased. The accounting intern for Finn Corporation has located a copy of a recent cost of the quality report, shown below, but the quality activity analysis used to create the report has been lost.
Cost of Quality Report
Quality Cost Classification Quality Cost Percent of Total Quality Cost Percent of Total Sales
Prevention $172,800.00 60.0% 14.4%
Appraisal 51,840.00 18.0 4.3
Internal failure 37,440.00 13.0 3.1
External failure 25,920.00 9.0 2.2
Total $288,000.00 100.0% 24.0%
As mentioned on the Cost of Quality Report panel, Finn Corporation recently suffered a data loss, and some of its records have been lost. After reviewing the Cost of Quality Report panel, recreate the quality activity analysis in the table below from which the cost of the quality report was created.
Quality Activity Analysis
1 Rework
2 Inspecting incoming raw materials
3 Warranty work
4 Process improvement effort
5 Total $288,000.00

Answers

Answer:

Rework-Internal Failure Cost $37,440

Inspecting incoming raw materials-Prevention $172,800

Warranty work-External Failure Cost $25,920

Process Improvement effort-Appraisal $51,840

Total activity cost $288,000

Explanation:

Calculation to recreate the quality activity analysis

QUALITY ACTIVITY ANALYSIS

Quality Cost classification Activity Cost

Rework-Internal Failure Cost $37,440

($288,000*13%)

Inspecting incoming raw materials-Prevention $172,800 ($288,000*60%)

Warranty work-External Failure Cost $25,920 ($288,000*9%)

Process Improvement effort-Appraisal $51,840 ($288,000*18%)

Total activity cost $288,000

($37,440+$172,800+$25,920+$51,840)

Therefore the quality activity analysis recreation are :

Rework-Internal Failure Cost $37,440

Inspecting incoming raw materials-Prevention $172,800

Warranty work-External Failure Cost $25,920

Process Improvement effort-Appraisal $51,840

Total activity cost $288,000

Bramble Company reports the following operating results for the month of August: sales $325,000 (units 5,000); variable costs $212,000; and fixed costs $70,400. Management is considering the following independent courses of action to increase net income. Compute the net income to be earned under each alternative. 1. Increase selling price by 10% with no change in total variable costs or sales volume. Net income $ 2. Reduce variable costs to 60% of sales. Net income $ 3. Reduce fixed costs by $18,000. Net income $ Which course of action will produce the highe

Answers

Answer

See below

Explanation:

Given the above information,

1. Increase selling price by 10% with no change in total variable costs or variable cost

Net income = Sales - Variable cost - Fixed cost -

10% increase in selling price = $325,000 × 10% = $357,500

Net profit = $357,500 - $212,000 - $70,400

Net profit = $75,100

2. Reduce variable costs to 60% of sales

Variable costs = $325,000 × 60% = $195,000

Net profit = Sales - Variable costs - Fixed costs

Net profit = $325,000 - $195,000 - $70,400

Net profit = $59,600

3. Reduce fixed costs by $18,000

Net profit = Sales - Variable costs - Fixed costs

Net profit = $325,000 - $212,000 - $18,000

Net profit = $95,000

What types of money are included in the M2 category? Check all that apply.
currency
savings accounts
checking accounts
commodity money
O short-term investment accounts

Answers

Answer:

A B C E

Explanation:

on edge :)

Answer:

A

B

C

E

CORECT ON EDGE

Explanation:

The Waverly Company has budgeted sales for the year as follows: The ending inventory of finished goods for each quarter should equal 25% of the next quarter's budgeted sales in units. The finished goods inventory at the start of the year is 3,000 units. Scheduled production for the second quarter is (in units): A. 17,500 units. B. 16,500 units. C. 15,000 units. D. 13,000 units.

Answers

The question is incomplete. The complete question is as follows,

The Waverly Company has budgeted sales for the year as follows:

Quarter sales in unit

1=12,000

2=14,000

3=18,000

4=16,000

The ending inventory of finished goods for each quarter should equal 25% of the next quarter's budgeted sales in units. The finished goods inventory at the start of the year is 3,000 units. Scheduled production for the second quarter (in units) is:

a.17,500 units.

b.16,500 units.

c.15,000 units.

d.13,000 units.

Answer:

Production = 15000 Units

Option C is the correct answer

Explanation:

To calculate the scheduled production for the second quarter, we first need to find the opening and ending inventory for the third quarter. The ending inventory for each quarter will become the opening inventory for next quarter. It is mentioned in the question that the ending inventory in each quarter is equal to 25% of the next quarter's budgeted sales. Then,

Ending Inventory First Quarter = 0.25 * 14000  =  3500 units

Ending Inventory Second Quarter = 0.25 * 18000  =  4500 units

The production of units in second quarter can be calculated as follows,

Budgeted Sales  =  Opening Inventory + Production - Closing Inventory

14000 = 3500 + Production - 4500

14000 + 4500 - 3500 = Production

Production = 15000 Units

Why do they say Accounting Equation is the basis for the preparation of statement of financial position in accordance to IFRS financial statement presentation ?​

Answers

Answer:

The Statement of Financial Position (SFP) or Balance Sheet, shows the assets of the company on one side and then the way the funding that enabled these assets to be acquired on the other.

This is the basis of the Accounting equation which is:

Assets = Equity + Liability

One one side of the (SFP), you have the assets shown. These assets are added up to find the Net Total Assets.

The other side of the (SFP) will have the Equity and the liabilities listed. These are then added up too and they are to be equivalent to the amount of Assets.

This would therefore prove the equation that when you add up Equity and Liabilities, you get Assets.

Which TWO details should be covered by the scope of Loretta’s business message?

Loretta is writing a brochure about storm preparedness for the county’s emergency management services. In the brochure, Loretta should include information about the....
a. Different kinds of storms, b. storm routes in the neighboring county, c. storm shelters in the county .

She should also inform the recipients about the..... a. specific medical procedures to follow,b. history of emergency services, c. emergency supplies to have on hand. .

Answers

Answer:

The two details which should cover the scope of Loretta's business message include:

Loretta is writing a brochure about storm preparedness for the county’s emergency management services. In the brochure, Loretta should include information about the....

b. storm routes in the neighboring county.

She should also inform the recipients about the....

c. emergency supplies to have on hand.

Explanation:

A construction company is considering investing $80,000 in a dump truck. The truck will last 5 years, at which time it will be sold for $15,000. The maintenance cost at the end of the first year is estimated to be $9,000. Maintenance costs for the truck are estimated to increase by $1000 per year over its life. As an alternative, the company may lease the truck from a dealership for $X per year, including maintenance.

Required:
a. Draw a cash flow diagram of both alternatives.
b. For what value of X should the company lease the truck if the company does business with a MARR of 7%. Assume end-of-year lease payments.

Answers

Answer:

a) attached below

b) X  < 2.7767.8

Explanation:

Working with the information available

a) Diagram of the cash flow of both alternatives ( Buying and leasing alternatives )

attached below

b) Determine the value of X if the company leases the truck

Given that : MARR = 7%

assuming end-of-year lease payments

Note : The company will only lease the truck if the cost of buying the truck is higher than the cost of leasing in the long term

∴ we will calculate for The cost of buying ( equivalent annual cost )

= -8000( A/P, 7%, 5 ) - 9000 - 1000 (A/G, 7%, 5 ) + 15000 (A/F, 7%, 5 )

= - 27767.8

Hence the value of X that the company should lease instead of buying will be : X  < 2.7767.8

HURRY IM BEING TIMED



Most loans are paid back in __________ installments.A. daily. weekly. monthly. yearly

Answers

Answer:

monthly as far as I know

It should be noted that most loans are paid back in monthly basis to the financial institution.

What is loan?

A loan serves as the sum of money that is been borrowed by individuals or companies from financial institutions or banks.

This is usually done to financially manage planned one business, however, most loans are paid back in monthly basis.

Learn more about loan at;

https://brainly.com/question/25599836

Locomotive Corporation is planning to repurchase part of its common stock by issuing corporate debt. As a result, the firm’s debt–equity ratio is expected to rise from 30 percent to 50 percent. The firm currently has $3.3 million worth of debt outstanding. The cost of this debt is 9 percent per year. Locomotive expects to have an EBIT of $1.32 million per year in perpetuity. Locomotive pays no taxes.
a. What is the market value of Locomotive Corporation before and after the repurchase announcement?
b. What is the expected return on the firm’s equity before the announcement of the stock repurchase plan?
c. What is the expected return on the equity of an otherwise identical all-equity firm?
d. What is the expected return on the firm’s equity after the announcement of the stock repurchase plan?

Answers

Answer: See explanation

Explanation:

a. What is the market value of Locomotive Corporation before and after the repurchase announcement?

Equity value = Debt value / Debt to equity ratio

= 3,300,000/0.3

= 11,000,000

Market value = Debt value + Equity value

= $3,300,000 + $11,000,000

= $14,300,000

b. What is the expected return on the firm’s equity before the announcement of the stock repurchase plan?

To solve this, we need to know the interest payment first which will be:

= $3,300,000 × 9%

= $3,300,000 × 0.09

= $297000

Return on equity will now be:

= (EBIT - interest) / Equity

= (1320000 - 297000) / 11000000

= 9.30%

c. What is the expected return on the equity of an otherwise identical all-equity firm?

This will be:

= Earnings before Interest / Unlevered firm value

= 1320000 / 14300000

= 9.23%

d. What is the expected return on the firm’s equity after the announcement of the stock repurchase plan?

This will be:

= 9.23% + 50% × (9.23% - 9%)

= 9.35%

Ester transfers land (basis of $200,000 and fair market value of $355,000) to a controlled corporation in return for stock in the corporation. However, shortly before the transfer, Ester mortgages the land and uses the $25,000 proceeds to meet personal obligations. Along with the land, the mortgage is transferred to the corporation. Ester has a realized gain on the transfer of_____and a recognized gain of_____.

Answers

Answer:

Ester will have a realized gain on the transfer of $155,000 and a recognized gain of $25,000

Explanation:

Calculation to determine realized gain on the transfer and recognized gain

Amount realized=($300,000+$25,000)-$200,000

Amount realized=$355,000-$200,000

Amount realized=$155,000

Based on the information given her recognized gain will be $25,000

Sable, Inc. has budgeted direct materials purchases of $400,000 in March and $500,000 in April. Past experience indicates that the company pays for 60% of its purchases in the month of purchase and the remaining 40% in the next month. Other costs are all paid during the month incurred. During April, the following items were budgeted: Wages expense $120,000 Purchase of office equipment 200,000 Selling and administrative expenses 126,000 Depreciation expense 18,000 Compute the amount of budgeted cash disbursements for April.

Answers

Answer:

$906,000

Explanation:

Cash disbursements for April.

Purchases - 60 %                                      $300,000

Purchases - 40 %                                       $160,000

Wages expense                                         $120,000

Purchase of office equipment                  $200,000

Selling and administrative expenses       $126,000

Total                                                           $906,000

therefore,

the amount of budgeted cash disbursements for April is $906,000

Andy derives utility from two goods, potato chips (Qp) and Cola (Qc). Andy receives zero utility unless he consumes some of at least one good. The marginal utility that he receives from the two goods is given as follows:
Qp MUp Qc MUc
1 12 1 24
2 10 2 22
3 8 3 20
4 6 4 18
5 4 5 16
6 2 6 14
7 -2 7 12
8 4 8 10
Refer to Scenario, what is the total utility that Andy will receive if he consumes 5 units of potato chips (Qp) and no Cola drink (Qc)?

Answers

Answer:

TU = 40

Explanation:

Total utility is the sum of marginal utility obtained by consuming different units of the good. So at 5 units of potato chips (Qp) and 0 units of Cola drink (Qc) , we can find total utility by adding marginal utility till 5th unit of Qp.

[tex]Total utility = 12 + 10 + 8 + 6 + 4 \\ = 40[/tex]

Thus, total utility from 5 units of potato chips and no cola is 40 utils.

The total utility that Andy will receive if he consumes 5 units of potato chips (Qp) and no Cola drink (Qc) is 40.

The calculation is as follows:

= 12 + 10 + 8 + 6 + 4

= 40 utils

Therefore we can conclude that The total utility that Andy will receive if he consumes 5 units of potato chips (Qp) and no Cola drink (Qc) is 40.

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Crane Company had 190000 shares of common stock, 19000 shares of convertible preferred stock, and $1490000 of 4% convertible bonds outstanding during 2021. The preferred stock is convertible into 39000 shares of common stock. During 2021, Crane paid dividends of $0.80 per share on the common stock and $2 per share on the preferred stock. Each $1,000 bond is convertible into 30 shares of common stock. The net income for 2021 was $590000 and the income tax rate was 30%. Basic earnings per share for 2021 is (rounded to the nearest penny)

Answers

Answer:

Basic earnings per share(EPS)=$2.90

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 2021= $590,000=

Preference Dividend  =$2 × 19,000=$38,000

Earnings attributable to ordinary shareholders for 2021=

=$590,000-$38,000=$552,000

Basic Earnings per share=$552,000/190,000 shares=$2.90

Basic earnings per share(EPS)=$2.90

Question 2 of 10 What is the main advantage of having a skill set with a high market value? O A. Workers are more productive per hour using those skills. O B. Worker organizations have a major need for those skills. O C. Employers are willing to pay more for those skills. O D. There are fewer regulations restricting those skills.​

Answers

Answer:

employees are willing 2 pay more for those skills

Explanation:

a p e x <3

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