Masterson, Inc., has 4.4 million shares of common stock outstanding. The current share price is $89.50, and the book value per share is $11.25. The company also has two bond issues outstanding. The first bond issue has a face value of $81 million, a coupon rate of 5.1%, and sells for 96.5% of par. The second issue has a face value of $53 million, a coupon rate of 5.8%, and sells for 106.5% of par. The first issue matures in 25 years, the second in 9 years. The most recent dividend was $4.28 and the dividend growth rate is 5.3%. Assume that the overall cost of debt is the weighted average of that implied by the two outstanding debt issues. Both bonds make semi-annual payments. The tax rate is 21%.
a. What are the company's capital structure weights on a book value basis?
b. What are the company's capital structure weights on a market value basis?
c. Which are more relevant, the book or market value weights?

Answers

Answer 1

Answer:

Masterson, Inc.

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

Book Value Weights:

Equity = 0.27 or 27%

Debts = 0.73 0r 73%

2. The company's capital structure weights on market value basis are:

Market Value Weights:

Equity = 0.75 or 75%

Debts = 0.25 or 25%

3. The market value weights of Masterson's common stock and debts are more relevant because they represent a more current valuation of the equity and the debts.  It is easier to calculate the book value weights since the information is more readily available within the entity than the information on market weights.

Explanation:

a) Data and Calculations:              

Equity                                     Units                     Total Value

Outstanding common stock  4.4 million shares

Current share price              $89.50                  $393.8 million

Book value per share           $11.25                    $49.5 million

Debt                                        Units                     Total Value

First bond:

 Face value                             81,000                   $81 million

 Market value                         81,000                    $78.165 million

Coupon rate =                         5.1%                       $4.131 million p.a.

Second bond:

 Face value                            53,000                   $53 million

 Market value                        53,000                   $54.445 million

Coupon rate =                        5.3%                      $2,809 million p.a.

Total book value of bonds    134,000                 $134 million

Total market value of bonds 134,000                 $132.61 million

Capital structure      Equity                    Bonds                 Total

Book value              $49.5 million          $134 million       $183.5 million

Market value           $393.8 million        $132.61 million  $526.41 million

Book Value Weights:

Equity = $49.5/$183.5 = 0.27 or 27%

Debts = $134/$183.5 = 0.73 0r 73%

Market Value Weights:

Equity = $393.8/$526.41 = 0.75 or 75%

Debts = $132.61/$526.41 = 0.25 or 25%


Related Questions

Your best friend Sue has always wanted to be an FBI agent for the U.S. government. However, because of the recent restructured changes in the FBI (due to the in creased terrorism threat), Sue is uncertain whether she wants to pursue an FBI career. She feels that the FBI does not provide as much career security as she once thought that it did. Sue is excellent with numbers, taxes, law, and communication.

Required:
a. Explain the purpose and mission of the CI Division.
b. Explain what other governmental agencies the CI Division works with.
c. Explain the requirements for an entry-level CI spe cial agent.

Answers

Answer:

Explanation:

a)

The purpose of Criminal Investigation Division, or popularly called the CI Division is to be able investigate tax related frauds, to bring to justice citizens who one way or the other do not file tax returns m(whether or not this is intentional) or those who refuse to pay their taxes or do not play complete taxes. Remember, paying of taxes is the civic responsibility of citizens. CI also looks into other cases that are related to money laundering crimes.

c)

One of the major requirements is a bachelor's degree and a minimum of at least three years of experience in high-level investigative work or even in criminology. This is what is required.

how market forces would act to return the market to state of equilibrium at the new equilibrium position.

Answers

Answer:

market forces would shift upwards or downwards

Explanation:

during a situation of high demand, supply would shift to the right in order to achieve more sales or in a situation of high supply the demand can be shifted to the right by decreasing prices. At low supply demand can be shifted leftwards by increasing prices and when demand is lower, supply falls due to lower sales

Market factors would change to the upside or downside would act to return the market to state of equilibrium at the new equilibrium position.

What do you mean by equilibrium?

When economic forces are in balance, there is said to be an economic equilibrium. In the absence of outside influences, economic variables essentially hold true to their equilibrium levels. Market equilibrium and economic equilibrium are two different concepts.

The set of economic factors that the economy is normally driven toward by supply and demand and other conventional economic processes is known as economic equilibrium.

The concept of economic equilibrium can also be used to describe a wide range of elements, including interest rates or overall consumer spending.

The point of equilibrium denotes a theoretical state of rest where all economic activities that "should" occur have actually happened, given the initial conditions of all significant economic variables.

Economists who think of economic processes as akin to physical phenomena like velocity, friction, heat, or fluid pressure draw the notion of equilibrium from the physical sciences. Nothing else changes once a system's physical forces are in equilibrium.

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Desmond is 25 years old and he participates in his employer’s 401(k) plan. During the year, he contributed $3,000 to his 401(k) account. What is Desmond’s 2016 saver’s credit in each of the following alternative scenarios?
a) Desmond is not married and has no dependents. His AGI after deducting his 401(k) contribution is $34,000.
b) Desmond is not married and has no dependents. His AGI after deducting his 401(k) contribution is $17,500.
c) Desmond files as a head of household and has an AGI of $44,000.
d) Desmond and his wife file jointly and report an AGI of $30,000 for the year.

Answers

Answer: See explanation

Explanation:

The savers credit is mostly used to motivate taxpayers so that they'll contribute to their retirement plans.

a. Desmond is not married and has no dependents. His AGI after deducting his 401(k) contribution is $34,000.

In this case, there'll be no credit that's available for Desmond as he'll be all under files AGI and his maximum savers credit will be $0.

b) Desmond is not married and has no dependents. His AGI after deducting his 401(k) contribution is $17,500.

Since he's single and doesn't have dependents, and his AGI is $17500, therefore, the saver's credit of Desmond will be 50% of $2000 which will be:

= 50% × $2000.

= 0.5 × $2000

= $1000

c) Desmond files as a head of household and has an AGI of $44,000.

Here, his percentage of saver's credit will be 10% of $2000 because he AGI of $44,000 which falls between $30001 - $46125. Therefore savers income will be:

= 10% × $2000

= 0.1 × $2000

= $200

d) Desmond and his wife file jointly and report an AGI of $30,000 for the year.

Here, the saver's percentage used will be 50% of $2000 and this will be:

= 50% × $2000

= 0.5 × $2000

= $1000

Kyle Corporation is comparing two different capital structures, an all-equity plan (Plan I) and a levered plan (Plan II). Under Plan I, the company would have 715,000 shares of stock outstanding. Under Plan II, there would be 465,000 shares of stock outstanding and $6.75 million in debt outstanding. The interest rate on the debt is 7 percent, and there are no taxes.
a. Assume that EBIT is $1.6 million. Compute the EPS for both Plan I and Plan II.
b. Assume that EBIT is $3.1 million. Compute the EPS for both Plan I and Plan II.
c. What is the break-even EBIT?

Answers

Answer:

EPS = (Net income - Dividends) / Average number of share

a. Plan 1

Number of share = 715,000

EPS = $1,600,000/715,000

EPS = 2.23 (EBIT = Net Income as Interest and tax are 0)

Plan 2

Net income = EBIT = $1.6 million = $1,600,000

Interest = 0.07*$6,750,000 = $472,500

EBT = $1,600,000 - $472,500 = $1,127,500

Tax = 0

Net Income = 1,127,500 (1)

Number of share = 465,000

EPS = $1,127,500/465000

EPS = 2.42 (Net Income from 1)

b. Plan 1

EPS = $3,100,000/715000 = $4.33

Plan 2

When EBIT = $3,100,000

Interest = 0.07*$6,750,000 = $472,500

Net Income = $3,100,000 - $472,500 = $2,627,500

EPS = $2,627,500/465,000

EPS = 5.65 (From 2)

c. Plan 1 EBIT = Plan 2 EBIT to calculate break-even EBIT

EBIT/715,000 = (EBIT - 0.07*$6,750,000)/465,000

EBIT = $1,351,350

Tara incorporates her sole proprietorship, transferring it to newly formed Black Corporation. The assets transferred have an adjusted basis of $290,000 and a fair market value of $300,000. Also transferred by Tara was $50,000 in liabilities, all related to the business. In return for these transfers, Tara receives all of the stock in Black Corporation.

a. Black Corporation has a basis of $241,000 in the property.
b. Black Corporation has a basis of $240,000 in the property.
c. Tara’s basis in the Black Corporation stock is $241,000.
d. Tara’s basis in the Black Corporation stock is $249,000.
e. None of the above.

Answers

Answer:

Black Corporation

e. None of the above.

Explanation:

a) Data and Calculations:

Adjusted basis of assets = $290,000

Fair market value of assets = $300,000

Liabilities transferred = $50,000

Black Corporation's basis = $250,000 ( $300,000 - $50,000)

Tara's basis in the Black Corporation = $240,000

b) According to U.S. Code 351, no gain or loss shall be recognized for Tara if property is transferred to Black Corporation by Tara solely in exchange for stock in Black Corporation, and immediately after the exchange, Tara comes into the control of Black Corporation.


Branch Adjustment account is in the nature of :
Real account
O Nominal account
Personal account
>
O None of these

Answers

Answer:

B. Nominal Account.

Explanation:

Branch accounting is a system of bookkeeping that uses a system of separate branch accounting. This branch is also known as the operating locations of an organization.

The account which uses branch adjustment accounting is a nominal account. The nominal account is the general ledger account that closes its account at the end of every year, using branch accounting.

Therefore, option B is correct.

What is the relationship between organizational design and human resources?

Answers

Answer:

There is a clear relationship between organizational design and human resources. Thus, the main purpose of organizational design is to organize the human resources of a certain project or business, with the aim of maximizing the performance of each of the human components that are part of the organization.

Therefore, between organizational design and human resources there is a structural dependency relationship, by means of which human resources are organized and therefore function according to the organizational design proposed by the managers of the organization.

Consider each of the transactions below. All of the expenditures were made in cash.
The Edison Company spent $25,000 during the year for experimental purposes in connection with the development of a new product.
In April, the Marshall Company lost a patent infringement suit and paid the plaintiff $8,500.
In March, the Cleanway Laundromat bought equipment. Cleanway paid $19,000 down and signed a noninterest-bearing note requiring the payment of $24,500 in nine months. The cash price for this equipment was $38,000.
On June 1, the Jamsen Corporation installed a sprinkler system throughout the building at a cost of $41,000.
The Mayer Company, plaintiff, paid $25,000 in legal fees in November, in connection with a successful infringement suit on its patent.
The Johnson Company traded its old machine with an original cost of $13,900 and a book value of $6,900 plus cash of $10,600 for a new one that had a fair value of $13,900. The exchange has commercial substance.

Answers

Answer:

1. Dr Research and development expenses $25,000

Cr Cash $25,000

2. Dr Legal fees expenses $8,500

Cr Cash $8,500

3. Dr Equipment $38,000

Dr Discount on Note Payable $5,599

Cr Cash $19,000

Cr Note Payable $24,500

4. Dr Building - sprinkler system $41,000

Cr Cash $41,000

5. Dr Patent $25,000

Cr Cash $25,000

6. Dr Equipment new $13,900

Dr Accumulated Depreciation - equipment $7,000

Dr Loss on trade in $3,600

Cr Cash $10,600

Cr Equipment - old $13,900

Explanation:

Preparation of the journal entries

1. Dr Research and development expenses $25,000

Cr Cash $25,000

2. Dr Legal fees expenses $8,500

Cr Cash $8,500

3. Dr Equipment $38,000

Dr Discount on Note Payable $5,599

($38,000-$19,000-$24,500)

Cr Cash $19,000

Cr Note Payable $24,500

4. Dr Building - sprinkler system $41,000

Cr Cash $41,000

5. Dr Patent $25,000

Cr Cash $25,000

6. Dr Equipment new $13,900

Dr Accumulated Depreciation - equipment ($13,900 - $6,900) $7,000

Dr Loss on trade in $3,600

($10,600+$13,900-$13,900-$7,000)

Cr Cash $10,600

Cr Equipment - old $13,900

Which of the following is a true statement?

(A) New products introduce risk into a portfolio as well as future potential profits.

(B) A company’s product portfolio is assured of success by adding new products.

(C) New products bring great rewards with little risk.

Answers

Answer:

I think it's C, New products bring great rewards with little risk

The correct  option is  (A) .As we know introducing a product is not that much fast and easy because it automatically contains greater risk in it.

What does the new product mainly contain?

Introducing a new product is the most important component of a product portfolio. As it contains greater risk but it also contains greater rewards too.

How can we explain it with a help of an example?

When a company launches new products it automatically contains the risk that if it would be opened in the market what would be the customer's reaction, whether a customer would like it or not. If the customer like the product risk would convert into a reward for the company and if not then it would get a loss to the company. This profit and loss to the company affect the portfolio the most.

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The Pines Company, which manufactures office equipment, is ready to introduce a new line of portable copiers. The following copier data are available:
Variable manufacturing cost $ 180
Variable selling and administrative cost 90
Applied fixed manufacturing cost 60
Allocated fixed selling and administrative cost 75
What price will the company charge if the firm uses cost-plus pricing based on total manufacturing cost and a markup percentage of 160%?

Answers

Answer:

$ 624

Explanation:

Given :

Variable manufacturing cost = $ 180

Applied fixed manufacturing cost = $ 60

Therefore, total manufacturing cost = 180 + 60

                                                            = $ 240

Mark up percentage = 160%

Price to be charged = 240 + 160% of 240

                                 = 240 + 384

                                 = $  624

On January 3, 2020, Hanna Corporation signed a lease on a machine for its manufacturing operation and the lease commences on the same date. The lease requires Hanna to make six annual lease payments of $12,000 with the first payment due December 31,2020. Hanna could have financed the machine by borrowing the purchase price at an interest rate of 7%. a. Prepare the journal entries that Hanna Corporation would make on January 3 and December 31, 2020, to record this lease assuming. i. the lease is reported as an operating lease. ii. the lease is reported as a finance lease. b. Post the journal entries of part a to the appropriate T-accounts. c. Show how the entries posted in part b would affect the financial statements using the financial statement effects template.

Answers

Answer:

Hanna Corporation

a. Journal entries that Hanna Corporation would make on January 3 and December 31, 2020 to record this lease assuming:

i. the lease is reported as an operating lease:

January 3, 2020: No journal entry

December 31, 2020:

Debit Lease Expense $12,000

Credit Cash $12,000

To record the payment for the operating lease.

ii. the lease is reported as a finance lease:

January 3, 2020:

Debit Right to Use Asset $57,198.48

Credit Lease Liability $57,198.48

To recognize the right to the leased asset and establish the related liability.

December 31, 2020:

Debit Lease Liability $7,996,11

Debit Interest Expense $4,003.89

Credit Cash $12,000

To record the payment for the lease liability and interest expense.

b. T-accounts;

Operating lease:

Cash Account

Date                  Account Titles     Debit      Credit

Dec. 31, 2020   Lease Expense                $12,000

Lease Expense

Date                  Account Titles     Debit      Credit

Dec. 31, 2020   Cash                 $12,000

Finance Lease:

Right to Use Asset

Date                  Account Titles     Debit      Credit

Jan. 3, 2020     Lease Liability   $57,198.48

Lease Liability

Date                  Account Titles        Debit      Credit

Jan. 3, 2020     Right to Use Asset              $57,198.48

Dec. 31, 2020   Cash                   $7,996.11

Cash Account

Date                  Account Titles     Debit      Credit

Dec. 31, 2020   Lease Liability                $7,996.11

                         Interest Expense          $4,003.89

Interest Expense

Date                  Account Titles     Debit      Credit

Dec. 31, 2020   Cash            $4,003.89

c. Financial Statement Effects:

              Balance Sheet                Income Statement           Statement of

Assets  = Liabilities + Equity  Revenue-Expenses=Profit                                                                                            

a. Cash -$12,000

= Liabilities + Equity (Retained               -$12,000        Operating activity

   Earnings - $12,000)                                                    $12,000

b. Assets +$57,198.48

= Liabilities +$57,198.48

Cash -$12,000

= Liabilities -$7,996,11 + Equity        -$4,003.89               Operating activity

(Retained earnings -$4,003.89)                                        $4,003.89

Explanation:

a) Data and Calculations:

Lease for a manufacturing machine:

Annual lease payment = $12,000

Lease period = 6 years

Lease date = January 3, 2020

First payment date = December 31, 2020

Relevant interest rate = 7%

From an online financial calculator:

N (# of periods)  6

I/Y (Interest per year)  7

PMT (Periodic Payment)  12000

FV (Future Value)  0

Results

PV = $57,198.48

Sum of all periodic payments $72,000.00

Total Interest $14,801.52

Payment Schedule

Period      PV                   PMT           Interest          FV

1 $57,198.48 $12,000.00 $4,003.89 $49,202.37

2 $49,202.37 $12,000.00 $3,444.17 $40,646.54

3 $40,646.54 $12,000.00 $2,845.26 $31,491.79

4 $31,491.79 $12,000.00 $2,204.43 $21,696.22

5 $21,696.22 $12,000.00 $1,518.74         $11,214.95

6 $11,214.95 $12,000.00 $785.05         $0.00

Lauhl Corporation provides janitorial services to several office buildings. During April, Lauhl engaged in the following transactions:______.
a. On April 1, Lauhl received $24,000 from Metro Corporation to provide cleaning services over the next 6 months.
b. On April 5, Lauhl purchased and received $8,500 of supplies on credit from Eagle Supply Company. During the month, Lauhl paid $5,000 to Eagle and used $1,300 of the supplies.
c. On April 20, Lauhl performed one-time cleaning services of $2,500 for Jones Company. Jones paid Lauhl the full amount on May 10.
d. On April 30, Lauhl paid employees wages of $3,400. An additional $850 was owed to employees for work performed in April.
Required:
Calculate the amount of net income that Lauhl should recognize in April under (1) cash-basis accounting and (2) accrual-basis accounting?

Answers

Answer:

Cash-basis accounting $15,600

Accrual-basis Accounting $7,750

Explanation:

A. Calculation to determine the amount of net income that Lauhl should recognize in April under cash-basis accounting

Cash-basis accounting

=$24,000 -$5000-$3,400

Cash-basis accounting =$15,600

Therefore the amount of net income that Lauhl should recognize in April under cash-basis accounting is $15,600

B. Calculation to determine the amount of net income that Lauhl should recognize in April under the accrual-basis Accounting

Accrual-basis Accounting=($24,000/6) -$1300 + $2500 - $3,400 - $850

Accrual-basis Accounting=$4,000-$1,300+$2,500+$3,400-$850

Accrual-basis Accounting=$7,750

Therefore the amount of net income that Lauhl should recognize in April under the accrual-basis Accounting is $7,750

The amount of net income that Lauhl should recognize in April under

(1) Accrual-basis accounting is $7,750

(2) Cash-basis accounting is $15,600

A. What is cash basis accounting?

Cash basis refers to a major accounting method that recognizes revenues and expenses at the time cash is received or paid out.

Calculation of cash-basis accounting

= $24,000 - $500 - $3,400

= $15,600

Hence, the amount of net income that Lauhl should recognize in April under cash-basis accounting is $15,600

B. What is accrual-basis Accounting?

Accrual accounting recognizes revenue when it's earned and expenses when they're incurred, regardless of when money actually changes hands.

Calculation of Accrual-basis accounting.

= ($24,000/6) - $1300 + $2500 - $3,400 - $850

= $4,000 - $1,300 + $2,500 + $3,400 - $850

= $7,750

Hence, the amount of net income that Lauhl should recognize in April under the accrual-basis Accounting is $7,750

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start and explain five importance of HRM​

Answers

Answer:

Human Resource Management deals with issues related to compensation, performance management, organisation development, safety, wellness and others. HRM plays a role in managing people and the workplace culture and environment

Explanation:

When donating non-cash items to a charity, which of the following is not
recommended?
Donating the items locally
Donating the items to non-local charities
Considering selling the items and donating cash instead
Determining whether or not the items you wish to donate are useful

Answers

Answer:

Considering selling the items and donating cash instead

Answer:

Considering selling the items and donating cash instead.

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Getaway Travel Company reported net income for 2021 in the amount of $68,000. During 2021, Getaway declared and paid $18,000 in cash dividends on its nonconvertible preferred stock. Getaway also paid $28,000 cash dividends on its common stock. Getaway had 58,000 common shares outstanding from January 1 until 28,000 new shares were sold for cash on July 1, 2021. A 2-for-1 stock split was granted on July 5, 2021. What is the 2021 basic earnings per share

Answers

Answer:

$0.35 per share

Explanation:

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

Net income = $68,000

Preferred cash dividend = $18,000

So, we can calculate the basic earning per share by using following formula,

Basic Earning per share = ( Net income - Preferred cash dividend) ÷ Outstanding common shares

= ($68,000 - $18,000) ÷ [( 58,000 × 2) + (28,000 × 2 × 6/12)

= $50,000 ÷ [ 116,000 + 28,000]

= $50,000 ÷ 144,000

= $0.35 per share

Both Nadia and Samantha are applying to insure their car against theft. Nadia lives in a secure neighborhood, where the probability of theft is 10%. Samantha lives in a lesser secure neighborhood where the probability of theft is 25%. Both Nadia and Samantha own cars worth $10,000, and are willing to pay $100 over expected loss for insurance.
1. How much would Nadia be willing to pay for the insurance?
2. How much would Samantha be willing to pay for the insurance?
3. Suppose the insurance company cannot tell them apart but expects them to be different values and charges them an average premium of $1850. Who is more likely to buy this insurance?
4. Suppose the insurance company cannot tell them apart but expects them to be different values and charges them an average premium of $1850. How much profit would it make?
5. If the insurance company can correctly anticipate the adverse selection, what premiums should it charge??
6. If the insurance company can correctly anticipate the adverse selection, who would be insured?

Answers

Answer:

i dont lknow like

Crane, Inc. a manufacturer of gourmet potato chips, employs activity-based costing. The budgeted data for each of the activity cost pools is provided below for the year 2020.

Activity Cost Pools Estimated Overhead Estimated Use of Cost Drivers per Activity
Ordering and receiving $117,600 16,000 orders
Food processing 530,625 62,500 machine hours
Packaging 1,701,120 443,000 labor hours

For 2020, the company had 11,600 orders and used 50,900 machine hours, and labor hours totaled 490,000.

Required:
Calculate the overhead rates for each activity.

Answers

Answer:

Ordering and receiving = $7.35 per order

Food processing = $8.49 per machine hour

Packaging = $3.84 per labor hour

Explanation:

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

We can calculate overhead rate by using following formula,

Overhead Rate = Estimated Overhead ÷ Estimated Use of Cost Drivers per Activity

So, by putting the value in the formula, we get

Overhead rate of Ordering and receiving = $117,600 ÷ 16,000 = $7.35 per order

Overhead rate of Food processing = 530,625 ÷ 62,500 = $8.49 per machine hour

Overhead rate of Packaging = 1,701,120 ÷ 443,000 = $3.84 per labor hour

A firm is considering two projects. Project Peso requires an initial investment of $100,000. The Internal Rate of Return for Project Peso is 10.6%. Project Quasi requires an initial investment of $90,000. The Internal Rate of Return for Project Quasi is 12.6%. The WACC is 9%. The two projects are independent. What decision should the firm make

Answers

Answer:

to accept both the projects i.e. Project Peso and Project Quasi

Explanation:

As we can see in the given case, that the weighted average cost of capital on the projects is 9% while on the other hand, Perso and Quasi both have the internal rate of return 10.6% and 12.6% i.e. above 9% so based on this, the decision that should firm make is to accept both the projects i.e. Project Peso and Project Quasi

The same would be relevant

On January 1, 2019, the stockholders' equity section of Green Mountains Corporation's balance sheet reported the following: Common stock, par $1, authorized 100,000 shares, issued 10,000 shares $10,000 Additional paid-in capital 150,000 Retained earnings 160,000 During 2019, the following selected transactions occurred (assume they occurred in the order given):
April 1 Issued a 10% stock dividend when the market price was $20. The stock dividend is considered small.
May 1 200 shares of treasury stock were purchased at $18 per share.
September 1 Announced 2 for 1 stock split
December 1 Declared and paid a cash dividend of $0.5 per share.
Required: Journalize all the transactions listed above for equity during 2019.

Answers

Answer:

Date     Account Titles and Explanation         Debit       Credit

Apr 1     Retained earnings                              $20,000

             [10000*10%]*$20

                    To common stock                                          $1,000

                     {1000*$1]

                     To additional Paid-in-capital                         $19,000

                      -Common stock [1000*(20-1)

              (To record stock dividends)

May 1    Cash                                                       $3,600

             (200*$18)

                   To treasury stock                                             $3,600

             (To record purchase of treasury stock)

Sept 1   No entry

Dec 1  Retained earnings                                   $10,800

          [(10000+1000-200)*2]*$0.5

                  To cash                                                               $10,800

           (To record declaration and payment of cash dividends)

Exercise 11-15 Dropping or Retaining a Segment [LO11-2] Thalassines Kataskeves, S.A., of Greece makes marine equipment. The company has been experiencing losses on its bilge pump product line for several years. The most recent quarterly contribution format income statement for the bilge pump product line follows: Thalassines Kataskeves, S.A. Income Statement—Bilge Pump For the Quarter Ended March 31 Sales $ 850,000 Variable expenses: Variable manufacturing expenses $ 330,000 Sales commissions 42,000 Shipping 18,000 Total variable expenses 390,000 Contribution margin 460,000 Fixed expenses: Advertising (for the bilge pump product line) 270,000 Depreciation of equipment (no resale value) 80,000 General factory overhead 105,000 * Salary of product-line manager 32,000 Insurance on inventories 8,000 Purchasing department 45,000 † Total fixed expenses 540,000 Net operating loss $ (80,000 ) *Common costs allocated on the basis of machine-hours. †Common costs allocated on the basis of sales dollars. Discontinuing the bilge pump product line would not affect sales of other product lines and would have no effect on the company’s total general factory overhead or total Purchasing Department expenses. Required: What is the financial advantage (disadvantage) of discontinuing the bilge pump product line?

Answers

Answer:

-$150,000

Explanation:

Calculation to determine the financial advantage (disadvantage) of discontinuing the bilge pump product line

First step is to calculate the fixed expense

Using this formula

Fixed expense

= Advertising (for the bilge pump product line) + Salary of product-line manager + Insurance on inventories

Let plug in the formula

Fixed expense= 270,000 + 32,000 + $8,000

Fixed expense= $310,000

Now let calculate the financial advantage (disadvantage)

Using this formula

Financial advantage (disadvantage) = Fixed expense-Contribution margin

Let plug in the formula

Financial advantage (disadvantage) = $310,000-460,000

Financial advantage (disadvantage) = -$150,000

Therefore the financial advantage (disadvantage) of discontinuing the bilge pump product line is -$150,000

what is human resource managment

Answers

Explanation:

Human resource management, or HRM, is defined as the process of managing employees in a company and it can involve hiring, firing, training and motivating employees.

An example of human resource management is the way in which a company hires new employees and trains those new workers.

noun

27

3

Answer:Human aid management is the strategic approach to the powerful management of people in a agency or corporation such that they assist their business gain a competitive benefit. it's far designed to maximise employee overall performance in provider of an corporation's strategic targets.

Explanation:

Ann Chovies, owner of the Perfect Pasta Pizza Parlor, uses 20 pounds of pepperoni each day in preparing pizzas. Ann works 300 days per year so she needs to buy a total of 6,000 pounds of pepperoni. Order costs for pepperoni are $75 per order, and carrying costs are $.10 per pound per year. Ann has a hurdle rate of 10%, and the pepperoni that Ann buys from her supplier costs $3 per pound.
What is the EOQ for pepperoni?
a. 1,000 pounds.
b. 1,500 pounds.
c. 2,000 pounds.
d. 2,500 pounds.

Answers

Answer:

b. 1,500 pounds.

Explanation:

::::::

Three magazines—Car Fancier, Automobeat, and Autos Illustrated—direct their messages at a similar target audience. The following data show the number of ad pages sold for each magazine last year:

Car Fancier: 337.5
Automobeat: 604
Autos Illustrated: 408.5

Calculate the percentage share Car Fancier has for the time period.

Answers

Answer: 25%

Explanation:

First find the total number of ad pages sold for all the magazines:

= 337.5 + 604 + 408.5

= 1,350 pages

Car Fancier has 337.5 pages out of that so their percentage share is:

= 337.5 / 1,350

= 25%

A subsidiary of Porter Inc., a U.S. company, is located in France. The functional currency of this subsidiary is the dollar. The subsidiary acquired inventory on credit on November 1, 2020, for 200,000 Euro. The inventory was sold on January 17, 2021 for E250,000. The subsidiary paid for the inventory on January 31, 2021. Currency exchange rates between the dollar and the Euro were as follows:
November 1, 2019 E1=1.32
December 31, 2019 E1=1.30
January 17, 2020 E1= 1.21
October 1, 2018 E1=1.35
December 31, 2018 E1=1.15
The inventory balance for this inventory in Porter's consolidated balance sheet at December 31, 2019 was _________

Answers

Answer:

$0

Explanation:

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

Date of acquire = November 1,2020

Inventory sold on date = January 17,2021

Payment for inventory = January 31,2021

So, inventory balance for the given inventory in Porter's consolidated balance sheet on December 31,2019 was $0, because there was no transaction done on or before December 31,2019.

Burcham Corporation reported pretax book income of $600,000. Tax depreciation exceeded book depreciation by $400,000. In addition, the company received $300,000 of tax-exempt municipal bond interest. The company's prior-year tax return showed taxable income of $50,000. Compute the company's book equivalent of taxable income. - Use this number to compute the company's total income tax provision or benefit, assuming a tax rate of 34%.

Answers

Answer: See explanation

Explanation:

Pre-tax book income = $600,000

Less: Tax exempt interest = $300,000

Book equivalent of taxable income = $600,000 - $300,000 = $300,000

The company's total income tax provision or benefit, assuming a tax rate of 34% will be:

= 34% × $300,000

= 0.34 × $300,000

= $102,000

When the Federal Reserve decreases bank's reserves through an open-market operation: ____________

a. deposits increase, currency in circulation increases, and the monetary base remains the same.
b. the monetary base decreases, the money multiplier decreases, and the money supply increases.
c. loans increase, the federal funds rate rises, and the discount rate rises.
d. the monetary base decreases, loans decrease, and the money supply decreases.

Answers

Answer:

d. the monetary base decreases, loans decrease, and the money supply decreases.

Explanation:

In the case when the federal reserve reduce the reserve of the bank via open market operation so it would be resulted in decrease in the monetary base, reduction in the loan and the reduction in the money supply. Overall, all three things would be decrease

Therefore as per the given situation, the option d is correct

And the same would be  relevant

The Federal Reserve Board in the United States of America's banking system. After a series of financial panics, the desire for central control of the monetary system to ameliorate debt meltdown led to the passing of the Federal Reserve Act on December 23, 1913.

The correct option is d. the monetary base decreases, loans decrease, and the money supply decreases.

When the Federal Reserve decreases a bank's reserve through an open market operation, the monetary base, loan volume, and money supply are all reduced. All three things would be reduced in total.

As a result, option d is right in the current situation.

To know more about the federal reserve system, refer to the link below:

https://brainly.com/question/14266343

Friar's Corporation expects to sell 22,000 pool cues for $12 each. Direct materials costs are $3, direct manufacturing labor is $4, and manufacturing overhead is $0.84 per pool cue. The following inventory levels apply to 2019: Beginning inventory Ending inventory Direct materials 33,000 units 33,000 units Work-in-process inventory 0 units 0 units Finished goods inventory 1,400 units 2,500 units 21) On the 2019 budgeted income statement, what amount will be reported for cost of goods sold

Answers

Answer:

see explanation

Explanation:

Cost of goods sold = Opening Finished Goods + Cost of Goods Manufactured - Ending Finished Goods

Therefore apply the 22,000 to determine the Cost of Goods Manufactured and then the Cost of goods sold.

Fiat money has value based on:
O A. the role it plays in traditional religious ceremonies.
O B. the type of material that was used to make it.
O C. a government declaring that it is a legal currency.
O D. an agreement that it can be exchanged for something else.

Answers

Answer:

D.an agreement that it can be exchanged for something else.

Explanation:

The value is given thanks to the people who trust the group or gov. that is emmiting this money.

Why is it important to reconcile your bank statements?

Answers

Answer:

hen you reconcile your business bank account, you compare your internal financial records against the records provided to you by your bank. A monthly reconciliation helps you identify any unusual transactions that might be caused by fraud or accounting errors, and the practice can also help you spot inefficiencies.

Explanation:

Answer:

When you reconcile your business bank account, you compare your internal financial records against the records provided to you by your bank. A monthly reconciliation helps you identify any unusual transactions that might be caused by fraud or accounting errors, and the practice can also help you spot inefficiencies.

contribution marginJayleen Company makes two products: Carpet Kleen and Floor Deodorizer. Operating information from the previous year follows. Carpet Kleen Floor Deodorizer Units produced and sold 5,000 4,000 Machine hours used 5,000 2,000 Sales price per unit $ 7 $ 10 Variable cost per unit $ 4 $ 8 Fixed costs of $20,000 per year are presently allocated equally between both products. If the product mix were to change, total fixed costs would remain the same. The contribution margin per machine hour for Floor Deodorizer is:

Answers

Answer:

Contribution per machine hour = $4 per machine hour

Explanation:

The contribution per machine is the total contribution made divided by the total machine hours consumed.

Contribution per machine hour = Total contribution/Total machine hours

The total contribution made = Unit contribution  × unit sold

unit contribution = selling price - variable cost

                          = 10-8= $2 per unit

Total contribution = $2× 4,000= $8,000

Total machine hour = 2,000

Contribution per machine hour= 8,000/2,000 = $4 per machine hour

Contribution per machine hour = $4 per machine hour

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