George bought the following amounts of Stock A over the years: (Loss amounts should be indicated with a minus sign.) Date Purchased Number of Shares Adjusted Basis Stock A 11/21/1993 1,100 $ 26,400 Stock A 3/18/1999 550 9,900 Stock A 5/22/2008 850 30,600 On October 12, 2019, he sold 1,350 of his shares of Stock A for $38 per share. a. How much gain/loss will George have to recognize if he uses the FIFO method of accounting for the shares sold

Answers

Answer 1

Answer:

George

Using the FIFO method of accounting for the shares sold, the gain to be recognized is $20,400.

Explanation:

a) Data:

         Date Purchased     Number of Shares         Adjusted Basis  Cost/unt

Stock A 11/21/1993                  1,100                          $ 26,400          $24

Stock A 3/18/1999                   550                                9,900           $18

Stock A 5/22/2008                 850                             30,600           $36

On October 12, 2019, he sold 1,350, $38 per share

Stock A remaining                 1,150

Stock A:

Cost of sales = 1,100 x $24 = $26,400

            plus        250 x $18 =   $4,500

Total cost of sales                 $30,900

Sales revenue 1,350 x $38 = $51,300

Gain on sale                          $20,400

b) The FIFO (First-In, First-Out) method is an inventory method of recognizing the cost of goods sold and the ending inventory based on the assumption that the items that were first brought into inventory are the the ones to be sold.  With this method, the cost of sales will be determined by the earlier purchases of inventory while the cost of ending inventory will be calculated based on the later purchases of inventory.  Other methods in use in inventory costing are the Last-In, First-Out, the Weighted-Average, and Specific Identification Methods.

             


Related Questions

Stan Slickum has a used car that can be bought for ​$8 comma 500 cash or for a ​$1 comma 000 down payment and ​$770 per month for 12 months. What is the effective annual interest rate on the monthly payment​ plan?

Answers

Answer:

48.8%

Explanation:

We can use the rate formula to determine the monthly rate as follows:

=rate(nper,pmt,-pv,fv)

nper is the number of monthly payments which is 12

pmt is the amount of monthly payment which is $770

pv is the cash price of the minus downpayment i.e $8500-$1000=$7500

fv is the balance after all payments have been made i.e $0

=rate(12,770,-7500,0)=3.37%

effective monthly rate=(1+3.37% )^12-1=48.8%

Ansara Company had the following abbreviated income statement for the year ended December 31, 20Y2:
(in millions)
Sales $25,790
Cost of goods sold $21,920
Selling, administrative, and other expenses 2,320
Total expenses $24,240
Income from operations $1,550
Assume that there were $5,620 million fixed manufacturing costs and $1,280 million fixed selling, administrative, and other costs for the year. The finished goods inventories at the beginning and end of the year from the balance sheet were as follows:
January 1 $3,060 million
December 31 $3,570 million
Assume that 20% of the beginning and ending inventory consists of fixed costs. Assume work in process and materials inventory were unchanged during the period.
Prepare an income statement according to the variable costing concept for Ansara Company for 20Y2.
Ansara Company
Variable Costing Income Statement
For the Year Ended December 31, 20Y2 (in millions)
Sales $ 21,920
Variable cost of goods sold:
Beginning inventory $ 1,841
Variable cost of goods manufactured 12,710
Ending inventory 2,149
Total variable cost of goods sold 18,670
Manufacturing margin $ 3,250
Variable selling and administrative expenses 870
Contribution margin $ 2,380
Fixed costs:
Fixed manufacturing costs $ 4,820
Fixed selling and administrative expenses 1,100
Total fixed costs 5,920
Income from operations $

Answers

Answer:

Ansara Company

Variable Costing Income Statement

For the Year Ended December 31, 20Y2 (in millions)

Sales                                                                                                    $25,790

Variable cost of goods sold:

Beginning inventory ($3,060 × 80%)                                $2,448

Variable cost of goods manufactured ($21,920 × 80%) $17,536

Ending inventory ($3,570 × 80%)                                     ($2,856)

Total variable cost of goods sold                                                     ($17,128 )

Contribution margin                                                                           $ 8,662

Less (Period) Expenses :

Fixed manufacturing costs                                                               ($5,620)

Selling and administrative expenses :

Fixed selling and administrative expenses                                      ($1,280)

Variable selling and administrative expenses                                 ($1,040)

Income from operations                                                                        $772

Explanation:

Variable Costing :

Product Cost = Only Variable Manufacturing Cost

                      = This is 80% of Cost of Goods Sold from our senario.

Period Cost   = Fixed Manufacturing Costs + All Non - Manufacturing Cost (Variable and Fixed)

Note : Variable selling and administrative expenses is what remains after fixed selling, administrative, and other costs are removed from the total of selling, administrative, and other costs.

Creating own dividend policy. Carmen owns shares of Wiseguy Entertainment. Wiseguy has just declared a per share dividend on a stock selling at ​$. What must Carmen do if she wants no cash dividends at this​ time, worth of​ dividends, or ​$ worth of​ dividends? Show her wealth in paper and cash under each scenario. Assume a world of no taxes. ​First, if Carmen does not want an annual​ "dividend income" from his stock​ holdings, what must she do to get this level of​ income? ​(Select the best​ response.)

Answers

Answer:

Hello your question has some missing figures here is the complete question with the missing figures

Creating own dividend policy. Carmen owns shares of Wiseguy Entertainment. Wiseguy has just declared a $0.30 per share dividend on a stock selling at ​$24.3. What must Carmen do if she wants no cash dividends at this​ time, $82000 worth of​ dividends, or ​$107000 worth of​ dividends? Show her wealth in paper and cash under each scenario. Assume a world of no taxes. ​First, if Carmen does not want an annual​ "dividend income" from his stock​ holdings, what must she do to get this level of​ income? ​(Select the best​ response.)

Answer: Wealth in cash = $107000 , wealth in paper = $8160000

since her annual dividend received = ($102000)  Carmen needs to       purchase 4250 more shares of stock to get to this level of income

Explanation:

Given data

shares held = 340000

dividend = $0.3

stock price = $24.3

Stock price - dividend = $24 ( dividend price )

A) what Carmen must do if she doesn't want cash dividends

Based on shares held the annual dividend of Carmen = 340000 * 0.3 = $102000

If Carmen doesn't want the cash dividend she can use it to purchase more shares for Wiseguy entertainment which will be = dividend received / dividend price = 102000 / 24 = 4250 shares

when the Annual dividend required is  $82000

she can buy shares worth = $20000 ( 102000 - 82000 )

= 20000 / 24 = 833.33

when the Annual dividend required is $107000

Carmen can sell shares worth = $5000 ( 107000 - 102000 )

= 5000 / 24 = 208.33

therefore wealth in cash would be

= $107000

wealth in paper would be

= dividend price * number of shares held

= $24 * 340000 = $8160000

One measure of ____ is the extent to which the work of the department affects the final output of the organization.

Answers

Answer:

Centrality

Explanation:

Remember, a less central organization means more freedom. However, when the work of the departments in an organization can adversely affects the final output of the organization it tells us how central the organization is.

This Implies that the organization is following a structured system in which flexibility is not possible, and as a result any issues at other departments might affect output.

If a small electric automobile manufacturer is able to gain the social return generated by its electric motor, its demand for financial capital would Group of answer choices

Answers

Answer: shift to the left

Explanation:

When a small electric automobile manufacturer is able to gain the social return generated by its electric motor, then its demand for financial capital will shift to the left.

This means that since the financial capital shift to the left, there will be a reduction in the demand for financial capital.

For each scenario, identify which argument is being used to justify trade protectionism.

Argument:
1. Job creation argument
2. National Security argument
3. Infant industry argument

a. Politicians in a small nation want to impose tariffs on foreign food because they believe the nation is too dependent on foreign producers.
b. Lobbyists argue that by prohibiting the importation of manufactured goods, the domestic manufacturing industry will create thousands more jobs.
c. Brazil imposes high tariffs for computer imports so small, domestic manufacturers can develop the technology needed to compete with foreign competitors.
d. Lobbyists argue that raising import tariffs on foreign oil will lead to more domestic jobs in the domestic energy industry.

Answers

Answer:

a. Politicians in a small nation want to impose tariffs on foreign food because they believe the nation is too dependent on foreign producers.

2. National Security argument

This argument is generally used on high tech products, but it is sometimes used to support other industries that are considered essential and very important for a country. The problem is that it always results in higher domestic prices benefiting only a few.

b. Lobbyists argue that by prohibiting the importation of manufactured goods, the domestic manufacturing industry will create thousands more jobs.

1. Job creation argument

Under this policy, politicians think that they can substitute imports by local products which would favor the trade balance and also generate jobs. The problem is that domestic prices might be very high and consumers will be forced to pay those high prices. Also, other economies can retaliate and the country's exports might be negatively affected.

c. Brazil imposes high tariffs for computer imports so small, domestic manufacturers can develop the technology needed to compete with foreign competitors.

3. Infant industry argument

This argument is used by politicians that claim that infant industries (or recent, new industries) need to be protected in order to be able to function, prosper and grow. The problem with this argument is that industries operate under a bubble and consumers are charged very high prices for obsolete technology.

d. Lobbyists argue that raising import tariffs on foreign oil will lead to more domestic jobs in the domestic energy industry.

1. Job creation argument

Again, under this policy, politicians think that they can substitute imports by local products which would favor the trade balance and also generate jobs. The problem is that domestic prices might be very high and consumers will be forced to pay those high prices.

A purchase of land in exchange for a long-term note payable is reported in the investing section of the statement of cash flows.
A. True
B. False

Answers

Answer:

false

Explanation:

Kindzi Co. has preferred stock outstanding that is expected to pay an annual dividend of $4.18 every year in perpetuity. If the required return is 4.19 percent, what is the current stock price?

Answers

Answer:

The current price of the stock is $99.76

Explanation:

The price of a stock which pays a constant dividend throughout for an indefinite period of time can be calculated using the present value of perpetuity formula. The stock qualifies as a perpetuity as it pays a constant cash flow after equal intervals of time and for indefinite time period.

The formula for the present value of perpetuity is,

Present Value = Cash Flow or Dividend / r

Where,

r is the discount rate

Present value = 4.18 / 0.0419

Present value = $99.76

So, the current price of the stock is $99.76

Your portfolio is comprised of 40 percent of stock X, 15 percent of stock Y, and 45 percent of stock Z. Stock X has a beta of 1.24, stock Y has a beta of 1.49, and stock Z has a beta of 0.41. What is the beta of your portfolio?

Answers

Answer:

Portfolio beta = 0.904

Explanation:

The portfolio beta is the weighted average of all the beta associated with each of the different stock making up the portfolio. The betas are weighted using the probability associated with each of the stock.  

Portfolio beta = WaRa + Wb+Rb + Wn+Rn  

W- weight of the beta, R- Stock beta -  

W- Probability of the beta, R- stock beta

Note that the sum of the probability of different outcomes should equal to one. Hence, the probability of economy being normal is

Portfolio beta = (0.4 × 1.24)  + (0.15 × 1.49) +  ( 0.45 ×0.41) =0.904

Portfolio beta = 0.904

The following data concerns a proposed equipment purchase: Cost$144,000 Salvage value$4,000 Estimated useful life 4years Annual net cash flows$46,100 Depreciation methodStraight-line Ignoring income taxes, the annual net income amount used to calculate the accounting rate of return is:

Answers

Answer: $74,000

Explanation:

The Average Investment refers to the average cash invested into a particular project and is useful in calculating the rate of return. The simple formula is to add the beginning value of the asset to its ending value and divide this by 2.

The ending value in this case would be the salvage value;

Average Investment = [tex]\frac{Beginning Cost of Machine + Salvage Value}{2}[/tex]

= [tex]\frac{144,000 + 4,000}{2}[/tex]

= $74,000

Giannitti Corporation bases its predetermined overhead rate on the estimated machine-hours for the upcoming year. Data for the upcoming year appear below: Estimated machine-hours 72,700 Estimated variable manufacturing overhead $ 3.30 per machine-hour Estimated total fixed manufacturing overhead $ 838,730 The predetermined overhead rate for the recently completed year was closest to:

Answers

Answer:

The predetermined overhead rate for the recently completed year was closest to: $11.54 per machine-hour

Explanation:

Predetermined Overheads = Budgeted Fixed Overheads / Budgeted Activity

                                             = $ 838,730 / 72,700

                                             = $11.536864 or $11.54 per machine-hour.

You purchased a bond 69 days ago for $891.26. You received an interest payment of $24.00 56 days ago. Today the bond’s price is $884.89. What is the holding period return (HPR) on the bond as of today?

Answers

Answer:

1.97%

Explanation:

The formula to calculate the holding period return is:

HPR=(Income generated+(ending value-initial value)/Initial value)*100

Income generated= $24

Ending value= $884.89

Initial value= $891.26

HPR=(24+(884.89-891.26)/891.26)*100

HPR=(24+(-6.37)/891.26)*100

HPR=(17.63/891.26)*100

HPR=0.0197*100

HPR= 1.97%

According to this, the holding period return (HPR) on the bond as of today is 1.97%.

holdy Inc's bonds currently sell for $1,275. They pay a $120 annual coupon and have a 20-year maturity, but they can be called in 5 years at $1,120. Assume that no costs other than the call premium would be incurred to call and refund the bonds, and also assume that the yield curve is horizontal, with rates expected to remain at current levels on into the future. What is the difference between the bond's YTM and its YTC?

Answers

Answer:

Yield to maturity (YTM) is 1.91% higher than yield to call (YTC).

Explanation:

YTM = {coupon + [(face value - market value)/n]} / [(face value + market value)/2]

YTM = {$120 + [($1,000 - $1,275)/20]} / [($1,000 + $1,275)/2] = $106.25 / $1,137.50 = 9.34%

YTC = {coupon + [(call price - market value)/n]} / [(call price + market value)/2]

YTC = {$120 + [($1,120 - $1,275)/5]} / [($1,120 + $1,275)/2] = $89 / $1,197.50 = 7.43%

9.34% - 7.43% = 1.91%

Salary expense was 15.5% of sales this year. If sales this year are $1,300,000 and are forecasted to be $1,500,000 next year, what is forecasted salary expense next year if all expenses maintain a constant percent of sales?

Answers

Answer:

Salary expense next year=$232,500

Explanation:

The ratio of expense to ales is an important which  helps in the management and control overhead.

We can be  predict the Salary expense using the information given about the relationship between salary expense and sales .

If salary expense is 15.5% of sales, then Salary expense this year =

15.5% × 1,300,000=$201,500

Salary expense next year = 15.5% × foretasted sales next year

                                          =  15.5% × 1,500,000 = $232,500

We use 15.5% because the relationship between the expenses and the sales in proportion is expected to remain the same

Salary expense next year=$232,500

Based on predicted production of 28,000 units, a company anticipates $574,000 of fixed costs and $511,000 of variable costs. The flexible budget amounts of fixed and variable costs for 26,000 units are

Answers

Answer:

$574,000 fixed costs and $474,500 variable cost

Explanation:

According to the predicted production of 28,000 units, a company has a fixed cost of $574,000

The variable costs is $511,000

Therefore the flexible budget amount for the fixed and variable costs when 26,000 units are produced can be calculated as follows

The fixed costs still remains constant at $574,000

Variable cost = 511,000/28,000×26,000

= 18.25×26,000

= $474,500

Hence the fixed cost is $574,000 and the variable cost is $474,500

Mayan Company had net income of $132,000. The weighted-average common shares outstanding were 80,000. The company has no preferred stock. The company sold 3,000 shares before the end of the year. There were no other stock transactions. The company's earnings per share is:

Answers

Answer:

EPS = $1.71 per unit

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 = 132,000

Preference dividend = Nil

Number of shares at the end of the year = Number of shares at the beginning - number of shares at the end

Number of shares at the end of the year = 80,000 - 3000 = 77,000  units

Earnings = = 132,000 - 0 = 132,000

Earnings per shares(EPS) = $132,000 / 77,000 units = $1.71 per unit

EPS = $1.71 per unit

Which of these would most likely be funded through a Community Facilities District?

Answers

Answer:

what ones there's only the question not the answers

Where are the answer choices ? Thanks

The goal of collaborative planning, forecasting, and replenishment (CPFR) is to improve operational efficiency and manage inventory.

a. True
b. False

Answers

Answer:

Option "a" = true.

Explanation:

"The goal of collaborative planning, forecasting, and replenishment (CPFR) is to improve operational efficiency and manage inventory"

The statement given above is right or CORRECT and TRUE(option a).

The concept of "Collaborative Planning, Forecasting and Replenishment" was first brought into limelight in the year 1995. Collaborative Planning, Forecasting & Replenishment make sure that a terminology or say a concept in commerce which is know as "Integration of supply chain" is improving greatly.

The collaborative planning, forecasting, and replenishment (CPFR) helps to improve operational efficiency by reducing costs such as that of logistics, transportation and many more.

_______________ of well-to-do individuals often put their own money into small new companies at an early stage of development, in exchange for owning some portion of the firm. Group of answer choices

Answers

Answer: C. A Network

Explanation:

One of the ways of raising capital is through the use of Angel Investors. These are usually well off individuals with excess cash for investment who look for companies to invest in at an early stage because they are trying to gain a positive return when the companies become successful.

To make their funds more substantial and their services easier to reach, Angel investors form networks to enable them achieve their mission of putting their own money into small new companies at an early stage of development, in exchange for owning some portion of the firm.

In order to achieve the target for the nominal interest rate established by the monetary policy rule, the central bank adjusts:

Answers

Answer: C. the money supply.

Explanation:

The Money Supply in an economy can be adjusted to influence interest rates due to the indirect relationship that exists between them. This means that when there is a high money supply, interest rates are lower and vice versa.

The Central Bank controls how much money is in the economy by using Open Market operations that buy or sell government securities as well as reserve requirements on banks.

Aladdin Jets is attempting to build an airplane that is made by welding the skin (outside layer) of the plane. The technique is much less expensive than an alternative riveting technology. The firm is also using a new type of jet engine with superior efficiency. The new entrant is entering a market that is realizing a substantial increase in competition. Which of the following would be strategies that the firm is attempting?
a. Cost reduction
b. Product differentiation
c. reduction in competitive intensity
d. a and b
e. all of the above.

Answers

Answer: Option D( a and b)

Explanation:

From the question, we are informed that Aladdin Jets wants to build an airplane that is made by welding the skin of the plane and that the technique is much less expensive than an alternative riveting technology.

We are further informed that the firm is also using a new type of jet engine with superior efficiency. The above analysis shows that the firm is using a product differentiation strategy and also reducing costs. While the company is trying out new things, it's also trying to minimize cost.

Which of the following is a characteristic of a firm’s optimal dividend policy? It maximizes the firm’s stock price. It maximizes the firm’s return on equity. It maximizes the firm’s earnings per share. It maximizes the firm’s total assets.

Answers

Answer:

It maximizes the firm’s stock price.  

Explanation:

The correct answer is “it maximizes the firm’s stock price” because the optimal dividend policy allows the variable risk parameters and it maximizes the firm’s value. Moreover, the dividend policy attracts the shareholders and it maintains the firm’s or the company’s worth in the market. Therefore, the optimal payment of dividend increases or maximizes the stock price.

A growing population encourages economic growth as it creates a larger workforce. Suppose a surge in immigration increases a country's total population and its overall economic output increases. As a result, the country's real GDP increases from $304,000 to $316,500. What is the percent change in real GDP

Answers

Answer:

4.11%

Explanation:

the percentage change in real GDP = [(new real GDP - old real GDP) / old real GDP] x 100 = [($316,500 - $304,000) / $304,000] x 100 = 4.11%

Generally a surge in immigration will result in both higher nominal and real GDP, but what should be more important is how real GDP per capita changes. If real GDP per capita increases, then the inflow was positive and made the economy grow for better. If real GDP per capita decreases, even if total real GDP increases, then the economy is not doing better.

Larry Nelson holds 1,000 shares of General Electric's (GE) common stock. The annual stockholder meeting is being held soon, but as a minor shareholder, Larry doesn't plan to attend. Larry did not sell his shares but gave his voting rights to the management group running General Electric (GE). Larry must have signed a ________ that gives the management group control over his shares.
Larry also holds 2,000 shares of common stock in a company that only has 20,000 shares outstanding. The company's stock currently is valued at $47.00 per share. The company needs to raise new capital to invest in production. The company is looking to issue 5,000 new shares at a price of $37.60 per share. Larry worries about the value of his investment.
Larry's current investment in the company is_______. If the company issues new shares and Larry makes no additional purchase, Larry's investment will be worth_______.
This scenario is an example of_______. Larry could be protected if the firm's corporate charter includes a ________ provision.
If Larry exercises the provisions in the corporate charter to protect his stake, his investment value in the firm will become________.

Answers

Answer:

Larry must have signed a PROXY AGREEMENT that gives the management group control over his shares.

A proxy agreement is generally used for stockholders voting procedures, they basically grant another person the right to vote on behalf of another stockholder.

Larry's current investment in the company is $94,000.

= 2,000 stocks x $47 = $94,000

If the company issues new shares and Larry makes no additional purchase, Larry's investment will be worth $90,240.

company's new market value = (20,000 x $47) + (5,000 x $37.60) = $1,128,000

new stock price = $1,128,000 / 25,000 stocks = $45.12

= $45.12 x 2,000 = $90,240

This scenario is an example of STOCK DILUTION.

The stock price will lower because the increase in the company's value is less than proportional to the increase in the number of stocks.

Larry could be protected if the firm's corporate charter includes a PREEMPTIVE provision.

Preemptive rights give current stockholders the right to purchase more stocks (in case the company issues more stocks) before any outside investors.

If Larry exercises the provisions in the corporate charter to protect his stake, his investment value in the firm will become $112,800.

= [(5,000 / 10) x $37.60] + $94,000 = $18,800 + $94,000 = $112,800

Beatrice invests $1,320 in an account that pays 4 percent simple interest. How much more could she have earned over a 5-year period if the interest had been compounded annually

Answers

Answer:

How much more earned is $21.98

Explanation:

Calculation of the amount earned when investment in paying on simple interest

Interest = Amount  * Interest rate * No of years

Interest = 1320 * 4% * 5

Interest = $264

Total amount = Interest + Amount invested

Total amount = $1320 + 264

Total amount = $1,584

Therefore, the total amount earned when earning on simple interest of 4% is $1,584

Calculation of the amount earned when investment interest in paying compounded annually

Pv= 1320

n= 5

i= 4%

Fv= ?

Fv= P(1+i)^-n

Fv= 1320(1+0.04)^5

Fv= 1320(1.04)^5

Fv= 1320(1.216652)

Fv= $1605.98

Therefore, the total amount earned when earning on interest compounded annually is $1,605.98

Calculation of how much more earned

Amount earned = Amount earned as per compounded interest - Amount earned as per simple interest

Amount earned = $1,605.98 - $1,584

Amount earned = $21.98

Therefore, how much more earned is $21.98

You have $256,000 to invest in a stock portfolio. Your choices are Stock H, with an expected return of 14.1 percent, and Stock L, with an expected return of 10.7 percent. If your goal is to create a portfolio with an expected return of 12.3 percent, how much money will you invest in Stock H and in Stock L

Answers

Answer: Investment in H = .4706($256,000)

Investment in H = $120,470.59

Investment in L = .5294($256,000)

Investment in L = $135,529.41

Explanation:

Investment in Stock H

Investment in Stock L

Here, the expected return of the portfolio and the expected return of the assets in the portfolio have been given and we're to calculate the dollar amount of each asset in the portfolio. So, we need to find the weight of each asset in the portfolio. Since the total weight of the assets in the portfolio must equal 1 (or 100%), we can find the weight of each asset as:

E[Rp] = .1230 = .141xH + .107(1 - xH)

xH = .4706

xL = 1 - xH

xL = 1 - .4706

xL = .5294

So, the dollar investment in each asset is the weight of the asset times the value of the portfolio, so the dollar investment in each asset must be:

Investment in H = .4706($256,000)

Investment in H = $120,470.59

Investment in L = .5294($256,000)

Investment in L = $135,529.41

The holder of a promotional permit may:


Provide alcohol to a minor

Serve an intoxicated person

Offer in-store wine and beer samples

Sell alcohol to members in a private club

Answers

Answer:

Offer in-store wine and beer samples.

Explanation:

Promotional permit was established to allow a person promote sale of alcoholic beverages on behalf of the manufacturer. Such alcoholic beverage must however be sold on the premises of the licenced holder.

A promotional permit holder, according to the Texas Alcoholic Beverage Commission,which was established in 1935, may involve in the sales of alcoholic beverages in a state or premises of the license holder. It is to be noted that the license holder must qualify enough before being granted the permit and must also pay some fees before carrying on such activities.

As a holder of a promotional permit, you are allowed to offer in-store wine and beer samples.

A person with a promotional permit:

Is allowed to promote the sale of a certain brand of alcohol Must be in a contract with the brand they are promoting

In order to promote the brand of alcohol, the person may use sales strategies such as offering in-store wine and beer samples to people to get them to try out the brand that they are promoting.

In conclusion, a holder of a promotional permit can offer in-store wine and beer samples.

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Jacobsen Corporation prepares its financial statements applying U.S. GAAP. During its 2016 fiscal year, the company reported before-tax income of $621,000. This amount does not include the following two items, both of which are considered to be material in amount: Unusual gain $201,000 Loss on discontinued operations (301,000) The company's income tax rate is 30%. In its 2016 income statement, Jacobsen would report income from continuing operations of:

Answers

Answer:

Jacobsen Corporation

Income from continuing operations of $621,000 will be reported.

Explanation:

The income from continuing operations is the same thing as the operating income.  It is the pre-tax income that is reported on Jacobsen Corporation's income statement for the year ended December 31, 2016.  The tax rate of 30% is applied on this figure to obtain the income tax expense for the year.  But, for Jacobsen that has other unusual items, these are taken into consideration before the income tax is imputed to obtain the after-tax income.

Suppose that on Valentine's Day, the demand for both roses and greeting cards increases by the same percentage amount. However, the price of roses increases by more than the price of greeting cards. Based on this information, you can conclude that the supply of Valentine's card:_______.

Answers

Answer:

The correct answer is: the supply of the greeting cards is less elastic than the one of the roses.

Explanation:

To begin with, the elasticity show how much the price and the quantity are related by indicating the variation that happens to one of them when the other changes. Therefore that the supply of the greeting cards is less sensitive to price because when the quantity demanded increased the price did not change as much as the roses due to the fact that the sellers were not encourage as much as the sellers of the roses to produce more and therefore to increase the price of the cards. So to sum up, when the price changed the sellers were not encourage to increase the production of the cards as much as the production of the roses because of its elasticity.

Answer:

the supply of the greeting cards is less elastic than the one of the roses.

Explanation:

A university bookstore buys mechanical pencils from a wholesaler. The wholesaler offers discount for large order quantity per shipment according to the following price schedule:
Order Quantity Price Per Unit
1 to 200 $4.00
201 to 1,000 $3.60
1,001 to 2,000 $3.40
2,001 and greater $3.25
The bookstore expects an annual demand of 2,500 units. It costs $10 to place an order, and the annual cost of holding a unit in stock is 30% of the unit’s procurement price. Determine the best order quantity.

Answers

Answer:

226 units

Explanation:

Formula : [tex]\sqrt{\frac{2 * Annual Demand * Ordering Cost}{Holding Cost}[/tex]

[tex]\sqrt{\frac{2*2500*10}{0.3*3.25} }[/tex]  = 226

The economic order quantity is the minimum amount of inventory that a seller must keep to demand and lower the holding cost. The reorder point is the inventory management system in which a certain level of inventory is set as a trigger for reordering the stock. Ordering cost is determined by the number of order placed.

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