An equivalent unit is calculated by: Multiple Choice dividing the number of physical units by the percentage of completion. dividing the number of physical units into direct materials and conversion costs. subtracting the number of physical units in ending Work in Process Inventory from the total number of physical units. multiplying the number of physical units by the percentage of completion.

Answers

Answer 1

Answer:

multiplying the number of physical units by the percentage of completion.

Explanation:

Project management can be defined as the process of designing, planning, developing, leading and execution of a project plan or activities using a set of skills, tools, knowledge, techniques and experience to achieve the set goals and objectives of creating a unique product or service. Generally, projects are considered to be temporary because they usually have a start-time and an end-time to complete, execute or implement the project plan.

The fundamentals of Project Management includes;

1. Project initiation

2. Project planning

3. Project execution

4. Monitoring and controlling of the project

5. Adapting and closure of project.

It is very important and essential that project managers in various organizations, businesses and professions adopt the aforementioned fundamentals in order to successfully achieve their aim, objectives and goals set for a project.

An equivalent unit is calculated by multiplying the number of physical units by the percentage of completion.


Related Questions

Waupaca Company establishes a $420 petty cash fund on September 9. On September 30, the fund shows $166 in cash along with receipts for the following expenditures: transportation-in, $53; postage expenses, $70; and miscellaneous expenses, $123. The petty cashier could not account for a $8 shortage in the fund. The company uses the perpetual system in accounting for merchandise inventory.
Prepare:
1) the September 9 entry to establish the fund.
2) the September 30 entry to reimburse the fund.
3) an October 1 entry to increase the fund to $450.

Answers

Answer:

Date        Account                               Debit     Credit

Sep 9      Petty cash                             $420

                       Cash                                            $420

Sep 30    Merchandise inventory        $53

                Postage expense                 $70

                Miscellaneous expense       $123  

                Cash shortage                      $8

                      Cash                                              $254

Oct 1       Petty cash                               $30  

                       Cash [450-420]                            $30

Home Furnishings reports inventory using the lower of cost and net realizable value (NRV). Below is information for its year ended December 31, 2020. Inventory Quantity Unit Cost Unit NRV Furniture 200 $85 $100 Electronics 50 $400 $300 Calculate the value of Home Furnishings ending inventory using their methodology described above.

Answers

Answer:

1.$37,000

2.$32,000/

Explanation:

1. Calculation to the Cost of ending inventory before any adjustment

Inventory Quantity Unit Cost Total cost

Furniture 200* $85 = $17,000

Electronics 50* $400= $20,000

Cost of ending inventory before any adjustment =$37,000

Therefore the Cost of ending inventory before any adjustment will be $37,000

2. Calculation to determine the ending inventory using the lower of cost and net realizable value.

Inventory Quantity Unit NRV

Furniture 200* $100 =$20,000

Electronics 50* $300= $15,000

Total cost of ending inventory using lower of cost and net realizable value (NRV) $32,000

Therefore the ending inventory using the lower of cost and net realizable value will be $32,000

How is paid wages and outstanding wages treated in accounting equation.​

Answers

Answer:

Paid wages will reduce the net income as an expense. Net income becomes Retained earnings which are added to Equity. Paid wages will therefore reduce the Equity in the accounting equation.

Outstanding wages however, will be transferred to a liability account to show that the company owes those wages. This will therefore increase the liabilities in the accounting equation.

Peter and Michelle are recent business school graduates with very few resources. They decided to start a business as partners. Michelle was a much better negotiator than Peter (because she had taken a MOOC called "Successful Negotiation"!). She persuaded Peter to sign a partnership agreement that was extremely unfair to him. He should be able to back out of the agreement because (select one):

Answers

Answer: The agreement is unconscionable because it is only favouring Michelle

Explanation:

Based on the information provided in the question, Peter should be able to back out of the agreement because in this case, the agreement is unconscionable. In this case, the agreement only favours Michelle and not both of them.

In this case, since the contract is unfair, it is said to be unconscionable and Peter may not enforce it.

The net income reported on the income statement for the current year was $315,153. Depreciation recorded on fixed assets and amortization of patents for the year were $32,591 and $11,136, respectively. Balances of current asset and current liability accounts at the end and at the beginning of the year are as follows: End Beginning Cash $42,620 $55,973 Accounts Receivable 128,573 109,672 Inventories 112,117 87,792 Prepaid Expenses 4,229 6,883 Accounts Payable (merchandise creditors) 51,294 73,397 What is the amount of cash flows from operating activities reported on the statement of cash flows prepared by the indirect method

Answers

Answer:

$296,205

Explanation:

Cash flows from operating activities

Net income                                                             $315,153

Add Depreciation expense                                    $32,591

Add Amortization expense                                      $11,136

Increase in Accounts Receivable                         ($18,901)

Increase in Inventories                                        ($24,325)

Decrease in Prepaid Expenses                              $2,654

Decrease in Accounts Payable                           ($22,103)

Net Cash from Operating Activities                   $296,205

Therefore,

the amount of cash flows from operating activities reported on the statement of cash flows prepared by the indirect method is $296,205.

Consider this data for Marston Manufacturing Company and use it to complete the table:
Selected Financial Data for
Marston Manufacturing Company
Average cash $57,813
Average accounts payable $320,000
Average accounts receivable $1,387,500
Average inventories $693,750
Average cash sales $4,625,000
Average credit sales $13,875,000
Average cost of goods sold $8,325,000
Average number of days per year 365 days
Inventory conversion period 30.42 days
Payables deferral period days
Receivables conversion period
Operating cycle 66.92 days
Cash conversion cycle 52.89 days

Answers

Answer and Explanation:

The computation is shown below:

Payable Deferral Period = 365 ÷ Payable turnove ratio

where,

Payables Turnover Ratio = Average Cost of Goods Sold ÷ Average Accounts Payable

= ($8,325,000 ÷ $320,000)

= 26.02

Now payable deferral period is

= 365 ÷ 26.02

= 14.02 days

And, the receivables conversion period is

= 365 ÷ receivable turnover ratio

where

Receivables Turnover Ratio = Average credit sales ÷ Average Accounts receivable

= ($13,875,000 ÷ $1,387,500)

= 10

Now receivable turnover period is

= 365 ÷ 10

= 36.50 days

A Korean steel company produces steel in the United States, with some of its steel being exported to other nations and some of it being sold within the United States. If the prices of this steel increase, then a. the GDP deflator and the CPI will both increase. b. the GDP deflator will increase and the CPI will be unchanged. c. the GDP deflator will be unchanged and the CPI will increase. d. the GDP deflator and the CPI will both be unchanged.

Answers

Answer:

a

Explanation:

Refer to SM1 Q2. Thomas has a ticket to go to a movie this Saturday. He was willing to pay $20, but he only paid $15 for it. After he bought the movie ticket his friend offered to take him out to dinner Saturday evening. Thomas has to choose between going for the movie or a free dinner. He can resell the ticket for $10. What is the lowest value that Thomas should place on the free dinner to make him choose the free dinner rather than the movie.

Answers

Answer:

$5 is the value for dinner.

Explanation:

Thomas has bought the movie ticket for $15. The movie ticket can be resell at a price of $10. His friend has asked him for free dinner but the dinner will cost him $5 since he will incur a loss of $5 on the movie ticket. The lowest value is the $5 for the dinner and the maximum value is $15 for the movie. Thomas can choose between two alternatives but will go towards the lowest value.

On January 1, 2020, Castaway Corp. issued 5,000 shares of preferred stock ($15 par value) at $45 per share. Each share of preferred stock is redeemable at the option of the stockholder at $45 per share. On September 1, 2020, preferred shareholders holding 1,000 shares of preferred stock redeemed their stock.
The entry recorded by Castaway Corp. on September 1, 2020, would include the following:
A. No net change to stockholdersâ equity.
B. A decrease to retained earnings for $5,000.
C. A decrease to assets for $45,000.
D. No net change to preferred stock outstanding.

Answers

Answer: C. A decrease to assets for $45,000.

Explanation:

When shareholders redeem their stock, the company pays them for the redeemed stock at a certain price which in this case is $45.

The total cost of redemption is therefore:

= 45 * 1,000

= $45,000

The company uses cash to pay for this which is an asset. Assets will therefore reduce by $45,000 which is the amount of cash paid.

Harvey Hotels has provided a defined benefit pension plan for its employees for several years. At the end of the most recent year, the following information was available with regard to the plan: service cost: $6.4 million, expected return on plan assets: $1.4 million, actual return on plan assets: $1.2 million, interest cost: $1.6 million, payments to retired employees: $2.2 million, and amortization of prior service cost (created when the pension plan was amended causing a drop in the projected benefit obligation): $1.3 million. What amount should Harvey Hotels report as pension expense in its income statement for the year

Answers

Answer:

$7.9 million

Explanation:

Calculation to determine What amount should Harvey Hotels report as pension expense in its income statement for the year

Service cost $6.4 million

Interest cost $1.6million

Expected return on plan assets($1.4million)

Amortization of prior service cost $1.3million

Pension expense $7.9million

Therefore The amount that Harvey Hotels Should report as pension expense in its income statement for the year is $7.9million

ack owns a local trucking company. With fuel costs being expensive, Jack wants to evaluate how much fuel, on average, he should store in his 10,000 gallon fuel tank. Each year Jack uses 185,000 gallons of diesel (usage is spread evenly throughout the year). Jack knows with certainly that he can have a load of fuel delivered in 5 days. The price of fuel is $1.93 per gallon and there is a separate $100 ordering fee per order. Jack thinks his holding cost per unit is 25%. What is Jack's economic order quantity (EOQ) of fuel in gallons using the information above

Answers

Answer:

8,756.94 gallons

Explanation:

The computation of the economic order quantity is shown below:

As we know that

Economic order quantity is

[tex]= \sqrt{\frac{2\times A\times O}{C} } \\\\= \sqrt{\frac{2\times 185,000\times \$100}{\$1.93\times 25\%} } \\\\= \sqrt{\frac{37,000,000}{0.4825} }[/tex]

= 8,756.94 gallons

Here A represent annual demand

O represent ordering cost

C denotes carrying cost

the path a product takes from product to final user is called what?

Answers

Answer:

distribution channel

Explanation:

A marketing channel consists of the people, organizations, and activities necessary to transfer the ownership of goods from the point of production to the point of consumption. It is the way products get to the end-user, the consumer; and is also known as a distribution channel.

Buffalo Corporation is authorized to issue 45,000 shares of $5 par value common stock. During 2020, Buffalo took part in the following selected transactions.
1. Issued 4,500 shares of stock at $48 per share, less costs related to the issuance of the stock totaling $6,300.
2. Issued 1,100 shares of stock for land appraised at $45,000. The stock was actively traded on a national stock exchange at approximately $49 per share on the date of issuance.
3. Purchased 530 shares of treasury stock at $46 per share. The treasury shares purchased were issued in 2016 at $43 per share.
Instructions:(a) Prepare the journal entry to record item 1.(b) Prepare the journal entry to record item 2.(c) Prepare the journal entry to record item 3 using the cost method.

Answers

Answer:

A

Dr Cash $209,700

Cr Paid-In-Capital in excess of par-common stock $187,200

Cr Common Stock $22,500

B. Dr Land $53,900

Cr Common Stock $5,500

Cr Paid-In-Capital in excess of par-common stock $48,400

C. Dr Treasury Stock $24,380

Cr Cash $24,380

Explanation:

A. Preparation of the journal entry to record item1

Dr Cash (4,500*$48-6,300) $209,700

Cr Paid-In-Capital in excess of par-common stock $187,200

($209,700-$22,500)

Cr Common Stock $22,500

(4,500*$5)

(Being to record common stock issued)

B. Preparation of the journal entry to record item 2

Dr Land (1,100*$49) $53,900

Cr Common Stock $5,500

(1,100*$5)

Cr Paid-In-Capital in excess of par-common stock $48,400

($53,900-$5,500)

(Being to record land puchased in exchange for common stock)

C. Preparation of the journal entry to record item 3 using the cost method

Dr Treasury Stock $24,380

(530*$46)

Cr Cash $24,380

(Being to record purchase of treasury stock)

"Dan Druff Shampoo has 1,000,000 shares of common stock authorized with a par of $1 per share, of which 500,000 shares are outstanding. When the market value was $9 per share, Druff issued a stock dividend by which for each ten shares held, one share was issued as a stock dividend. The par per share did not change. What entry did Druff record for this transaction?"

Answers

Answer:

Debit : Dividends $50,000

Credit : Cash $50,000

Explanation:

Dividend calculation = 500,000 shares x $1 x 1/10 = $50,000

To record the dividend, the following entry is made :

Debit : Dividends $50,000

Credit : Cash $50,000

explain why the income tax graph has different slopes. what is the meaning of each slope? ​

Answers


If we are talking slopes, we are talking linear equations, since lines are the only functions with slopes. If the slopes are the same, the lines will be parallel, and that is where we have a case of no solution because parallel lines will never intersect. NEVER EVER. If the slopes are different, eventually the lines will intersect somewhere.

HOPE THIS HELPS :)

Wildhorse Company expects to have a cash balance of $124,200 on January 1, 2022. These are the relevant monthly budget data for the first two months of 2022.
1. Collections from customers: January $191,700, February $394,200.
2. Payments to suppliers: January $108,000, February $202,500.
3. Wages: January $81,000, February $108,000. Wages are paid in the month they are incurred.
4. Administrative expenses: January $56,700, February $64,800. These costs include depreciation of $2,700 per month. All other costs are paid as incurred.
5. Selling expenses: January $40,500, February $54,000. These costs are exclusive of depreciation. They are paid as incurred.
6. Sales of short-term investments in January are expected to realize $32,400 in cash. Wildhorse Company has a line of credit at a local bank that enables it to borrow up to $67,500. The company wants to maintain a minimum monthly cash balance of $54,000.

Answers

Answer:

Answer is explained in the explanation section below.

Explanation:

We need to set up a cash budget for the Wildhorse Company in their first two months of the year 2022.

Company = Wildhorse

For the Two Months Ending February 2022

So, below is the Cash Budget:

                                                            January                        February

Beginning of Cash balance               $124,200                      $67500

Add: Receipts

Sale of Short Term Investments        $32400                             -

Collection from Customers                $191700                        $394200

Total Receipts                                     $224100                      $394200

Total Available Cash                          $348300                      $461700

Less: Disbursements:

Wages                                                 $81000                        $108000

Administrative Expenses                   $51300                        $62100

                                               ($54000-$2700Dep.)      ($64800-$2700Dep.)

Selling Expenses                                $40500                       $54000

Payments to Suppliers                       $108000                      $202500

Total Disbursements                          $280800                     $426600

Excess or (Deficit) of Avble Cash      $67500                        $35100

Financing:

Add: Borrowings                                      -                               $18900

Less: Repayments                                    -                                    -

Ending Cash Balance                          $67500                    $54000

Explanation: As cash availability in February is only $ 35100, the company will borrow $18900 to maintain a minimum balance of $30,000.

Borrowing in February = Minimum Balance - Available Cash

Borrowing in February = $54000-$35100

Borrowing in February = $18900

The following data are given for Stringer Company: Budgeted production 967 units Actual production 1,071 units Materials: Standard price per ounce $1.77 Standard ounces per completed unit 12 Actual ounces purchased and used in production 13,238 Actual price paid for materials $27,138 Labor: Standard hourly labor rate $14.29 per hour Standard hours allowed per completed unit 4.7 Actual labor hours worked 5,515.65 Actual total labor costs $84,114 Overhead: Actual and budgeted fixed overhead $1,091,000 Standard variable overhead rate $27.00 per standard labor hour Actual variable overhead costs $154,438 Overhead is applied on standard labor hours. Do not round interim calculations. Round your final answer to the nearest dollar. The direct materials price variance is

Answers

Answer:

Direct material price variance=  $3,706.64 unfavorable

Explanation:

Giving the following information:

Standard price per ounce $1.77

Actual ounces purchased and used in production 13,238

Actual price paid for materials $27,138

To calculate the direct material price variance, we need to use the following formula:

Direct material price variance= (standard price - actual price)*actual quantity

Actual price= 27,138 / 13,238= $2.05

Direct material price variance= (1.77 - 2.05)*13,238

Direct material price variance=  $3,706.64 unfavorable

Your employer, Pointer Media Group of Columbus, Ohio, has had an excellent year, and the CEO, Jeremy Pointer, would like to reward the troops for their hard work with a rustic yet plush winter retreat. The CEO wants his company to host a four-day combination conference/retreat/vacation for his 55 marketing and media professionals with their spouses or significant others at some spectacular winter resort.
One of the choices is Vail, Colorado, a famous ski resort town with steep slopes and dramatic mountain views. As you investigate the options in Vail, you are captivated by the Four Seasons Resort and Residences Vail, a five-star property with an outdoor pool, indoor and outdoor hot tubs, ski-in/ski-out access, a ski concierge, two acclaimed gourmet restaurants, and an amply equipped gym and fitness center. Other amenities include an on-site spa with massage and treatment rooms, a sauna, and facial and body treatments. Bathrooms feature separate bathtubs and showers, double sinks, and bathrobes. For business travelers, the hotel offers complimentary wired high-speed Internet access, complimentary wireless Internet access, and multiline phones as well as the use of two desktop computers.
The website of the Four Seasons Resort and Residences Vail is not very explicit on the subject of business and event facilities, so you decide to jot down a few key questions. You estimate that your company will require about 50 rooms. You will also need two conference rooms (to A/V equipment in the conference rooms, Internet access, and entertainment options for families. You have two periods that would possible: December 16-20 or January 13-17, You realize that both are peak times, but you wonder whether you can get a discounted accommodate 25 participants or more) for one and a half days. You want to know about room rates, conference facilities, You are interested in entertainment in Vail, and in tours to the nearby national parks. Eagle County Airport is 36 miles away rou and you would like to know whether the hotel operates a shuttle. Also, one evening the CEO will want to host a banquet for about 85 people. Mr. Pointer wants a report from you by September 13.
Your Task: Write a well-organized direct request letter or e-mail to Kiersten Dunn, Sales Manager, Four Seasons Resort and Resi dences Vail, One Vail Road, Vail, Co 81657.

Answers

Answer:

Answer is explained in the explanation section below.

Explanation:

Solution:

28 February, 2021

Kiersten Dunn,

Sales Manager,

Four Seasons Resort and Residence Vail,

One Vail Road, Vail,

Co 81657

Subject: Information on 50 rooms and two conference halls that are required for a four-day official retreat.

Dear Kierstenn,

Our Columbus, Ohio-based business, Pointer Media Group, is planning an official retreat in Vail. We liked your property a lot and think it's a good match for our needs. We're looking for dates between December 16 and 20, 2018 and January 13 and 17, 2018. Please share your availability based on our requirements so that we can schedule the retreat.

The retreat will last for four days. There will be some official conference meetings followed by enjoyable activities at the retreat.

Kindly mention the details about your resort as follows:

Availability of 50 rooms and 2 conference halls on the designated date:

Seating capacity of the conference halls:

Room rates and packages offered:

Services offered:

Availability of A/V equipment in conference room:

Access to Internet:

Availability of DVD player/recreation facilities:

Mode of payment accepted:

Toiletries provided:

Corporate discount offered, if any:

We eagerly await your prompt response on this matter. If you need any additional details, please contact us.

Sincerely,

Lily Sethi

HR, Pointer Media Group

andy Bank, Inc., makes one model of wooden canoe. and, the information for it follows: Number of canoes produced and sold 450 650 800 Total costs Variable costs $ 63,000 $ 91,000 $ 112,000 Fixed costs $ 187,200 $ 187,200 $ 187,200 Total costs $ 250,200 $ 278,200 $ 299,200 Cost per unit Variable cost per unit $ 140.00 $ 140.00 $ 140.00 Fixed cost per unit 416.00 288.00 234.00 Total cost per unit $ 556.00 $ 428.00 $ 374.00 Sandy Bank sells its canoes for $375 each. Required: 1. Suppose that Sandy Bank raises its selling price to $500 per canoe. Calculate its new break-even point in units and in sales dollars. 2. If Sandy Bank sells 700 canoes, compute its margin of safety in dollars and as a percentage of sales. (Use the new sales price of $500.) 3. Calculate the number of canoes that Sandy Bank must sell at $500 each to generate $110,000 profit.

Answers

Answer:

Results are below.

Explanation:

To calculate the break-even point in units and dollars, we need to use the following formulas:

Break-even point in units= fixed costs/ contribution margin per unit

Break-even point in units= 187,200 / (500 - 140)

Break-even point in units= 520

Break-even point (dollars)= fixed costs/ contribution margin ratio

Break-even point (dollars)= 187,200 / (360 / 500)

Break-even point (dollars)= 187,200 / 0.72

Break-even point (dollars)= $260,000

Now, to calculate the margin of safety for 700 units, we need to use the following formulas:

Margin of safety= (current sales level - break-even point)

Margin of safety= (700*500) - 260,000

Margin of safety= $90,000

Margin of safety ratio= (current sales level - break-even point)/current sales level

Margin of safety ratio= 90,000 / 350,000

Margin of safety ratio= 0.2571

Finally, the desired profit is $110,000:

Break-even point in units= (fixed costs + desired profit) / contribution margin per unit

Break-even point in units= (187,200 + 110,000) / 360

Break-even point in units= 826

The carrying value of bonds at maturity always equals: Group of answer choices the amount of cash originally received in exchange for the bonds plus any unamortized discount or less any premium. $0. the amount of cash originally received in exchange for the bonds. the amount of discount or premium. the par value of the bond.

Answers

Answer:

d. the par value of the bond.

Explanation:

All the discount or premium would have been amortized at the time of maturity. Only the par value of the bond will be leftover which should be repaid. Hence, the correct answer is option d "par value of the bond"

The carrying value of bonds at maturity is the amount of cash originally received in exchange for the bonds plus any unamortized discount or less any premium.

To understand this, let's break it down. When a company issues bonds, it receives a certain amount of cash from investors in exchange for the bonds. This initial cash received is an important component of the carrying value. Additionally, if the bonds were initially sold at a discount (below their face value), the discount is amortized over the life of the bond and must be accounted for.

The unamortized discount is added to the initial cash received to calculate the carrying value. On the other hand, if the bonds were sold at a premium (above their face value), the premium is amortized over time and subtracted from the initial cash received to determine the carrying value.

So, the correct answer is option (b). The amount of cash originally received in exchange for the bonds plus any unamortized discount or less any premium.

To know more about maturity here

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Who is more likely to object to a proposed 1 percentage point increase in the city sales tax—the owner of a local liquor store or the owner of a local video rental store? Why?

Answers

Answer:

The owner of a local liquor store.

Explanation:

Rentals are not taxed in some places.

A company produces a product with variable costs of $2.50 per unit. The product sells for $5.00 per unit. The company has fixed costs of $3,000 and desires a target income of $10,000. The sales level in dollars to achieve the desired target income is $ .

Answers

Answer:Break-even point (dollars)= $26,000

Explanation:

Answer:

3000 esta es la respuesta

Managers need to understand how information flows within the organization, how their organization interacts with other organizations, and how the various parts of the organization interact with one another.


True

False

Answers

The answer to this question is False:)

Hyde Boats purchased machinery on January 1 at a list price of $295,000, with credit terms 3/10, n/30. Payment was made within the discount period. Hyde Boats paid $17,700 sales tax on the machinery, and paid installation charges of $3,900. Hyde Boats also paid $15,900 to pour a concrete base that was necessary to place the machinery in service.
What is the total cost of the new machinery?
A. $332.500
B. $323.650
C. $307.750
D. $319.750

Answers

Answer:

Total purchase price= $323,650

Explanation:

Giving the following information:

Purchase price= $295,000

Installation= $3,900

Concrete for installation= $15,900

The total cost of the machine includes the purchase price and all costs required to put it into operation. Taxes are part of the purchase cost.

First, we need to calculate the net cash discount:

Net discount= 295,000 * 0.03= $8,850

Now, the total purchase price:

Total purchase price= (295,000 - 8,850) + 17,700 + 3,900 + 15,900

Total purchase price= $323,650

King Company leased equipment from Mann Industries. The lease agreement qualifies as a finance lease and requires annual lease payments of $52,538 over a six-year lease term (also the asset's useful life), with the first payment at January 1, the beginning of the lease. The interest rate is 5%. The asset being leased cost Mann $230,000 to produce.
1. Determine the price at which the lessor is "selling the asset (present value of the lease payments).
2. What would be the amounts related to the lease that the lessor would report in its income statement for the year ended December 312(Ignore taxes)?

Answers

Answer:

1. The price at which the lessor is "selling the asset is $280,000.05.

2. These are the following:

Sales revenue = $280,000.05

Cost of goods sold = $230,000

Interest revenue = $11,373.10

Explanation:

1. Determine the price at which the lessor is "selling the asset (present value of the lease payments).

Since the first payment is at the beginning of the lease, this can be determined using the formula for calculating the present value of an annuity due as follows:

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

Where;

PV = Present value of the lease payments or the price at which the lessor is "selling the asset = ?

P = Annual lease payments = $52,538

r = Interest rate = 5%, or 0.05

n = number of years of the lease term = 6

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

PV = $52,538 * ((1 - (1 / (1 + 0.05))^6) / 0.05) * (1 + 0.05)

PV = $280,000.05

Therefore, the price at which the lessor is selling the asset is $280,000.05.

2. What would be the amounts related to the lease that the lessor would report in its income statement for the year ended December 312(Ignore taxes)?

These are the following:

Sales revenue = The price at which the lessor is selling the asset = $280,000.05

Cost of goods sold = $230,000

Interest revenue = (Sales revenue - First annual lease payments) * Interest rate = ($280,000.05 - $52,538) * 5% = $11,373.10

Dowlen, Inc., is considering the purchase of a machine that would cost $150,000 and would last for 6 years. At the end of 6 years, the machine would have a salvage value of $23,000. The machine would reduce labor and other costs by $36,000 per year. Additional working capital of $6,000 would be needed immediately. All of this working capital would be recovered at the end of the life of the machine. The company requires a minimum pretax return of 12% on all investment projects. The net present value of the proposed project is closest to (Ignore income taxes.):

Answers

Answer:

$3,663.17

Explanation:

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

NPV can be calculated using a financial calculator  

Cash flow in year 0 = $150,000 + $6,000  = $156,000

Cash flow in year 1 to 5 = $36,000

Cash flow in year 6 =  $36,000 + $23,000 = 59,000

i = 12%

NPV = $3,663.17

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  

A combination of high crude oil prices and government subsidies for ethanol have led to a sharp increase in the demand for corn in recent years. How will this increase in demand for corn influence (a) the price of corn; (b) the quantity of corn supplied; (c) the cost of producing soybeans and wheat, crops that are often produced on land suitable for production of corn; (d) the price of cereals, tortillas, and other products produced from corn; and (e) the price of beef, chicken, and pork, meats produced from animals that are generally fed large quantities of corn

Answers

Answer:

a) Increase

b) Increase

c) Increase

d) Increase

e) Increase

Explanation:

a) The price of corn

The increase in the demand for corn will cause an increase in the price of corn

b) The quantity of corn supplied

The quantity of corn supplied will increase rapidly in the short run before equilibrium will be established in the market

c) The cost of producing soybeans and wheat crops will Increase due to the High demand for corn hence the supply will decrease as well

d) The price of cereals and other products produced from corn will Increase as well

e) The price of beef and other meat gotten from animals that fed on Corn will Increase as well because the cost of their feed will increase

What are the benefits of the DG PickUp


program? (Select all that apply.)



Drives sales



Maintains Dollar General's competitiveness



Decreases shrink



Adds value and convenience for our customers



Limits customer interactions



PLEASE HELP

Answers

Answer:

Drives sales

Maintains Dollar General's competitiveness

Adds value and convenience for our customers

Explanation:

Dollar General Buy is a program which enables customers to shop online from the store and discount coupons can be used with the purchase. It drives sales of the store as it provides convenience to the customers and maintains their records.

g An investment bank agrees to underwrite an issue of 5 million shares of stock for Longard Corp. (1). If the investment bank underwrites the stock on a firm commitment basis, it agrees to pay $15 per share to Longard Corp. for the 5 million shares of stock. It can then sell those shares to the public for $20 per share. How much money does Longard Corp. receive

Answers

Answer:

Longard Corp.

The money that Longard Corp. receives is:

= $75 million.

Explanation:

a) Data and Calculations:

Number of shares issued = 5 million

Investment bank underwriter pays per share to Longard Corp = $15

Stock price to the public = $20 per share

Total amount received from the underwriter = $75 million ($15 * 5 million)

b) The calculations show that the investment bank will eventually receive $100 million ($20 * 5 million) from the public offer.  It then charges $5 per share (representing a total underwriting fee of $25 million).  This is why it remits only $75 million to Longard Corp.

On January 1, $300,000 of par value bonds with a carrying value of $310,000 is converted to 50,000 shares of $5 par value common stock. The entry to record the conversion of the bonds includes all of the following entries except: Group of answer choices Credit to Common Stock $250,000. Debit to Bonds Payable $300,000. Debit to Bonds Payable $310,000. Credit to Paid-In Capital in Excess of Par Value, Common Stock $60,000. Debit to Premium on Bonds Payable $10,000.

Answers

Answer:

Debit bonds payable $310000

Explanation:

Based on the information given The entry to record the conversion of the bonds will includes all of the following entries except Debit bonds payable $310000 reason been that we were told that On January 1, the par value bonds of $300,000 has with a carrying value of the amount of $310,000 which was converted to 50,000 shares of $5 par value common stock, which means that we are supposed to debit the amount, credit it to Equity/common stock.

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