In 2018, the Orange Furniture Store, an accrual method sole proprietorship, sold furniture on credit for $1,000 to Sammy. The cost of the furniture was $600. In 2019, Orange took a bad debt deduction for the $1,000. In 2020, Sammy inherited some money and paid Orange the $1,000 he owed. Orange's owner was in the 35% marginal tax bracket in 2018, the 12% marginal tax bracket in 2019, and the 35% marginal tax bracket in 2020. Orange Furniture must include $fill in the blank 4bc14b03ef8bfd3_1 in gross income as the recovery of a prior deduction. The timing of the income and deductions cost Orange $fill in the blank 4bc14b03ef8bfd3_2 . b. In 2019, Marvin, a cash basis taxpayer, took a $2,000 itemized deduction for state income taxes paid; the deduction was not limited by the SALT cap. This increased his itemized deductions to a total that was $800 more than the standard deduction. In 2020, Marvin received a $1,500 refund when he filed his 2019 state income tax return. Marvin was in the 12% marginal tax bracket in 2019 but was in the 35% marginal tax bracket in 2020. How much must Marvin include in his gross income for 2020

Answers

Answer 1

Answer:

1a. $230

1b. $800

Explanation:

Calculation to determine The timing of the income and deductions cost Orange

Using this formula

Timing of the income and deductions cost Orange=(Marginal tax bracket in 2018-Marginal tax bracket in 2019)×Gross income

Let plug in the formula

Timing of the income and deductions cost Orange= (0.35 − 0.12) × $1,000

Timing of the income and deductions cost Orange=0.23×$1,000

Timing of the income and deductions cost Orange= $230

Therefore the Timing of the income and deductions cost Orange will be $230

1b. Calculation to determine How much must Marvin include in his gross income for 2020

Based on the information given the amount that Marvin must include in his GROSS INCOME for the year 2020 is the refund amount of $800 which represent the amount we were told increased his itemized deductions reason been that a tax benefit amount was received for the deduction in the year 2019 while on the other hand the refund amount of $700 that was remaining which is calculated as ($1,500-$800) will not be included in Marvin GROSS INCOME reason been that it does not have any tax benefit.

Therefore The Amount that Marvin must include in his gross income for 2020 is $800


Related Questions

The country of Lessidinia has a tax system identical to that of the United States. Suppose someone in Lessidinia bought a parcel of land for 20,000 foci (the local currency) in 1960 when the price index equaled 100. In 2002, the person sold the land for 100,000 foci, and the price index equaled 600. The tax rate on nominal gains was 20 percent. Compute the taxes on the nominal gain and the change in the real value of the land in terms of 2002 prices to find the after-tax real rate of capital gain.

Answers

Answer: -30%

Explanation:

The Nominal gain is:

= 100,000 - 20,000

= 80,000 foci

Tax on nominal gain:

= 20% * 80,000

= 16,000 foci

After tax nominal value of land:

= 100,000  - 16,000

= 84,000 foci

The real value given the price index is:

= 84,000 / 600 * 100

= 14,000 foci

After tax real rate of cap. gain:

= (14,000 - 20,000) / 20,000

= -30%

Coronado Industries sells one product and uses a perpetual inventory system. The beginning inventory consisted of 79 units that cost $19 per unit. During the current month, the company purchased 483 units at $19 each. Sales during the month totaled 365 units for $44 each. What is the cost of goods sold using the LIFO method?

Answers

Answer:

the cost of goods sold under LIFO method is $6,935

Explanation:

The computation of the cost of goods sold under LIFO method is shown below:

= Sales during the month × cost per unit

= 365 units × $19

= $6,935

Hence, the cost of goods sold under LIFO method is $6,935

We simply applied the above formula

Example suppose in a country there were 1,00,000,000 total populations ,8,000,000 people were unemployed and 72,000,000 were held jobs . calculate,I.The national employment rate? II.National unemployment rate ?​

Answers

Explanation:

National employment rate=72%

72,000,000/1,00,000,000

National unemployment rate=0.08% =8%

8,000,000/1,00,000,000

As per the given data-

The national employment rate is 72%

The National unemployment rate will be 8%

What is unemployment?

Situation of unemployment refers to the situation when there is a lack of job opportunities and more qualified individuals or candidates seeking job opportunities with their willingness.

The national employment rate helps individuals to know the ratio of employment in the country whereas the national unemployment rate helps to determine the rate of unemployed in the country.

Calculation-

I. The national employment rate

= (employed people / total populations)*100

= (72000,000/ 1,00,000,000)*100

= 72%

II.  National unemployment rate

= (unemployed persons/number of persons in the labor force)*100

=(8,000,000 / 1,00,000,000)*100

=8%

Therefore, the rate of employment is 72% whereas the unemployment rate is 8%.

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.

On January 1, Year 1, Milton Manufacturing Company purchased equipment with a list price of $31,000. A total of $2,800 was paid for installation and testing. During the first year, Milton paid $4,200 for insurance on the equipment and another $640 for routine maintenance and repairs. Milton uses the units-of-production method of depreciation. Useful life is estimated at 100,000 units, and estimated salvage value is $5,600. During Year 1, the equipment produced 14,000 units. What is the amount of depreciation for Year 1

Answers

Answer:

the amount of depreciation for Year 1 is $3,948

Explanation:

Step 1 : Determine Cost of Equipment

Cost according to IAS 16 means purchase price plus other costs directly incurred in bringing the asset to location and condition of use as intended by management.

Purchase Price                        $31,000

Installation and testing            $2,800

Total Cost                              $ 33,800

Step 2 : Determine the depletion rate

Depletion rate = (Cost - Salvage Value) ÷ Estimated Production

                        = ($ 33,800 - $5,600) ÷ 100,000 units

                        = 0.282

Step 3 : Determine the Depreciation Expense

Depreciation Expense =  Depletion rate x Units Produced

                                     =  0.282 x 14,000 units

                                     = $3,948

Conclusion

the amount of depreciation for Year 1 is $3,948

At the beginning of 2021, VHF Industries acquired a machine with a fair value of $4,803,660 by issuing a three-year, noninterest-bearing note in the face amount of $6 million. The note is payable in three annual installments of $2 million at the end of each year.

Required:
a. What is the effective rate of interest implicit in the agreement?
b. Prepare the necessary journal entry.
c. Suppose the market value of the equipment was unknown at the time of purchase, but the market rate of interest for notes of similar risk was 11%. Prepare the journal entry to record the purchase of the equipment.

Answers

Answer:

a. What is the effective rate of interest implicit in the agreement?

I used an Excel spreadsheet and the RATE function:

PV = 4,803,660

FV = 6,000,000 (optional)

Nper = 3

Payment = -2,000,000

Rate = 12%

b. Prepare the necessary journal entry.

Dr Machinery 4,803,660

Dr Discount on notes payable 1,196,340

    Cr Notes payable 6,000,000

c. Suppose the market value of the equipment was unknown at the time of purchase, but the market rate of interest for notes of similar risk was 11%. Prepare the journal entry to record the purchase of the equipment.

we would need to determine the present value, again using an Excel spreadsheet and the PV function:

PV = $4,887,429.43 ≈ $4,887,429

Dr Machinery 4,887,429

Dr Discount on notes payable 1,112,571

    Cr Notes payable 6,000,000

General Importers announced that it will pay a dividend of $3.85 per share one year from today. After that, the company expects a slowdown in its business and will not pay a dividend for the next 5 years. Then, 7 years from today, the company will begin paying an annual dividend of $1.95 forever. The required return is 11.8 percent. What is the price of the stock today

Answers

Answer:

The right response is "$11.91".

Explanation:

Dividend

= $3.85 per share

Required return

= 11.8%

Annual dividend

= 1.95

Now,

The price of share at the beginning of year 7 will be:

=  [tex]\frac{Annual \ dividend}{Required \ return}[/tex]

On substituting the values, we get

=  [tex]\frac{1.95}{11.8 \ percent}[/tex]

=  [tex]16.53[/tex] ($)

So,

The price of the stock today will be:

=  [tex]Present \ value \ of \ all \ future \ dividend[/tex]

=  [tex]3.85\times 0.894+16.53\times 0.512[/tex]

=  [tex]3.4419+8.46336[/tex]

=  [tex]11.91[/tex] ($)

Assume that a business has $50000 of current assets and $40000 of current liabilities. What is the company’s current ratio?

Answers

Answer:

The company's current ratio is 1.25.

Explanation:

The current ratio is calculated by dividing the current assets by the current liabilities:

current assets=$50000

current liabilities=$40000

current ratio=$50000/$40000

current ratio=1.25

According to this, the answer is that the company's current ratio is 1.25.

During August, Boxer Company sells $354,000 in merchandise that has a one year warranty. Experience shows that warranty expenses average about 5% of the selling price. The warranty liability account has a credit balance of $11,600 before adjustment. Customers returned merchandise for warranty repairs during the month that used $8200 in parts for repairs. The entry to record the estimated warranty expense for the month is: Question 8 options: Debit Estimated Warranty Liability $8200; credit Warranty Expense $8200. Debit Estimated Warranty Liability $17,700; credit Warranty Expense $17,700. Debit Warranty Expense $6100; credit Estimated Warranty Liability $6100. Debit Warranty Expense $14,300; credit Estimated Warranty Liability $14,300. Debit Warranty Expense $17,700; credit Estimated Warranty Liability $17,700.

Answers

Answer:

Debit Warranty Expense $14,300

Credit Estimated Warranty Liability $14,300

Explanation:

With regards to the above, we are matching the warrant cost , which can be anytime in the future.

Expected warranty liability

= 5% of sales

= 5% × $354,000

= $17,700

Less;

Current balance

= $11,600 - $8,200

= $3,400

Adjustment

= $14,300

Here, the returned goods had a cost of $8,200 which is warranted against warrant liability, hence the balance reduces to $3,400

The following information is available for Pioneer Company:
Sales price per unit is $100. November and December, sales were budgeted at 2,920 and 3,510 units, respectively. Variable costs are 11 percent of sales (6 percent commission, 3 percent advertising, 2 percent shipping). Fixed costs per month are sales salaries, $5,300; office salaries, $2,700; depreciation, $2,900; building rent, $4,000; insurance, $1,500; and utilities, $700..
Required:
Determine Pioneer's budgeted selling and administrative expenses for November and December.

Answers

Answer:

15

Explanation:

Suppose that you are considering the development of a residential subdivision. The development will require you to spend $300,000 today to acquire the land. You will also have to spend $750,000 in both years 1 and 2 in order to build the houses. You expect to make $1.5 million in year 3 and $2 million in year 4 from sales of the completed homes. What is the internal rate of return of this project

Answers

Answer:

32.52%

Explanation:

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

IRR can be calculated with a financial calculator  

Cash flow in year 0 = $-300,000.

Cash flow in year 1  and 2 = $-750,000

Cash flow in year 3 = $1.5 million

Cash flow in year 4 = $2 million  

IRR = 32.52%

To find the IRR using a financial calculator:

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

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

Generally, a loan obtained from a bank will be a _____ loan.

A. Taxed
B. Term
C. Variable
D. Collateral-free​

Answers

Answer:

Term

Explanation:

A local Chevrolet dealership carries the following types of vehicles:

Inventory Items Quantity Cost per Unit Market (replacement cost) per Unit
Vans 3 $22,000 $20,000
Trucks 6 17,000 16,000
2-door sedans 2 12,000 14,000
4-door sedans 7 16,000 19,000
Sports cars 3 32,000 35,000
SUVs 5 28,000 23,000

Because of recent increases in gasoline prices, the car dealership has noticed a reduced demand for its SUVs, vans, and trucks.

Required:
a. Compute the total cost of the entire inventory.
b. Determine whether each inventory item would be reported at cost or market. Multiply the quantity of each inventory item by the appropriate cost or market amount and place the total in the "Lower-of-Cost-or-Market" column. Then determine the total for that column.
c. Compare your answers in Requirement 1 and Requirement 2 and then record any necessary adjustment to write down inventory from cost to market value.
d. Discuss the financial statement effects of using lower-of-cost-or-market to report inventory.

Answers

Answer:

Explanation:

Since the table doesn't show up correctly, the first dollar value is the Cost per Unit of the vehicle, while the second dollar value is the Market Cost per Vehicle.

a. If we compute the cost using the Cost per Unit then they would be the following.

Vans:   3 * $22,000 = $66,000Trucks: 6 * $17,000 = $102,0002-Door Sedans: 2 * $12,000 = $24,0004-Door Sedans: 7 * $16,000 = $112,000Sports Cars: 3 * $32,000 = $96,000SUV's: 5 * $28,000 = $140,000Total Inventory: $504,000

b. The "Lower-of-Cost-or-Market" basically states that whatever of the two prices is lower is ultimately the one that is recorded as the cost. Therefore, under this method the costs would be the following...(Purchase Cost or Market Cost)

Vans:   3 * $20,000 = $60,000 MarketTrucks: 6 * $16,000 = $96,000 Market2-Door Sedans: 2 * $12,000 = $24,000 Purchase Cost4-Door Sedans: 7 * $16,000 = $112,000 Purchase CostSports Cars: 3 * $32,000 = $96,000 Purchase CostSUV's: 5 * $23,000 = $115,000 MarketTotal Inventory: $504,000 Purchase Cost

c. There were only 3 changes made from from requirement 1 and 2 these were the changes in total cost...

Vans: $60,000 - $66,000 =  - $6000Trucks: $96,000 - $102,000 = - $6000SUV's: $115,000 - $140,000 = - $25,000

d. This allows companies to report losses at a much more reasonable and consistent way. Thus allowing profits to be more predictable.

a. Total inventory cost: $504,000

b. Total inventory at lower-of-cost-or-market: $503,000

c. Adjustment to write down inventory: -$37,000

d. Using lower-of-cost-or-market to report inventory allows for more realistic and conservative reporting, reflecting the decrease in market value.

a. If we compute the cost using the Cost per Unit then they would be the following.

Vans:   3 * $22,000 = $66,000

Trucks: 6 * $17,000 = $102,000

2-Door Sedans: 2 * $12,000 = $24,000

4-Door Sedans: 7 * $16,000 = $112,000

Sports Cars: 3 * $32,000 = $96,000

SUV's: 5 * $28,000 = $140,000

Total Inventory: $504,000

b. The "Lower-of-Cost-or-Market" basically states that whatever of the two prices is lower is ultimately the one that is recorded as the cost. Therefore, under this method the costs would be the following...(Purchase Cost or Market Cost)

Vans: 3 * $20,000 = $60,000 (reported at market)

Trucks: 6 * $16,000 = $96,000 (reported at market)

2-Door Sedans: 2 * $12,000 = $24,000 (reported at cost)

4-Door Sedans: 7 * $16,000 = $112,000 (reported at cost)

Sports Cars: 3 * $32,000 = $96,000 (reported at cost)

SUVs: 5 * $23,000 = $115,000 (reported at market)

Total for "Lower-of-Cost-or-Market" column: $60,000 + $96,000 + $24,000 + $112,000 + $96,000 + $115,000 = $503,000

c. The necessary adjustment to write down inventory from cost to market value is as follows:

Vans: -$6,000

Trucks: -$6,000

SUVs: -$25,000

d. Using the lower-of-cost-or-market method to report inventory allows companies to recognize and account for potential declines in the market value of their inventory.

By valuing inventory at the lower cost or market value, it ensures a conservative approach and provides a more accurate representation of the company's financial position.

This approach helps in reflecting the true economic value of inventory and potential losses associated with declines in market value.

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Zeibart Company purchases equipment for $225,000 on July 1, 2016, with an estimated useful life of 10 years and expected salvage value of $25,000. Straight-line depreciation is used. On July 1, 2020, economic factors cause the market value of the equipment to decline to $90,000. On this date, Zeibart examines the equipment for impairment and estimates $125,000 in future cash inflows related to use of this equipment.

Required:
a. Is the equipment impaired at July 1, 2020?
b. If the equipment is impaired on July I, 2020, compute the impairment loss and prepare a journal entry to record the loss.

Answers

Answer:

a. Yes, the equipment is impaired at July 1, 2020.

b. Impairment loss is $20,000. And the journal entries are as follows:

Debit Impairment loss for $20,000

Debit Accumulated depreciation for $80,000

Credit Equipment for $100,000

Explanation:

a. Is the equipment impaired at July 1, 2020?

This can be determined as follows:

Annual depreciation = (Cost - Salvage value) / Estimated useful life = ($225,000 - $25,000) / 10 = $20,000

Accumulated depreciation till July 1, 2020 = Annual depreciation * Number of years from July 1, 2016 to July 1, 2000 = $20,000 * 4 = $80,000

Net book value at July 1, 2020 = Cost - Accumulated depreciation till July 1, 2020 = $225,000 - $80,000 = $145,000

Equipment recoverable amount = Estimated future cash inflows related to use of the equipment = $125,000

Since the net book value of $145,000 is greater than the recoverable amount of the equipment of $125,000, this implies that the equipment is impaired at July 1, 2020.

b. If the equipment is impaired on July I, 2020, compute the impairment loss and prepare a journal entry to record the loss.

Accumulated depreciation till July 1, 2020 = $80,000

Estimated future cash inflows related to use of the equipment = $125,000

Fair market value = $90,000

Recoverable amount = Higher of estimated future cash inflows related to use of the equipment or Fair market value = $125,000

Net book value at July 1, 2020 = $145,000

Impairment loss = Net book value at July 1, 2020 - Recoverable amount = $145,000 - $125,000 = $20,000

The journal entries will then look as follows:

Date                  Details                                     Debit ($)         Credit ($)      

01 Jul 2020      Impairment loss                       20,000

                         Accumulated depreciation     80,000

                             Equipment                                                 100,000

                         (To record impairment loss.)                                                

The following transactions are for Blossom Company.
1. On December 3, Blossom Company sold $521,000 of merchandise to Sunland Co., on account, terms 3/10, n/30. The cost of the merchandise sold was $334,400.
2. On December 8, Sunland Co. was granted an allowance of $30,700 for merchandise purchased on December 3.
3. On December 13, Blossom Company received the balance due from Sunland Co.
A. Prepare the journal entries to record these transactions on the books of Blossom Company. Blossom Company uses a perpetual inventory system.
B. Assume that Blossom Company received the balance due from Sunland Co. on January 2 of the following year instead of December 13. Prepare the journal entry to record the receipt of payment on January 2.

Answers

Answer:

A. Dec 3

Dr Account receivable $521,000

Cr Sales revenue $521,000

Dr Cost of goods sold $334,400

Cr Merchandise inventory $334,400

Dec 8

Dr Sales return and allowance $30,700

Cr Account receivable $30,700

Dec 13

Dr Cash $475,591

Dr Sales discount $14,709

Cr Account receivable $490,300

B. Jan 2

Dr Cash $490,300

Cr Account receivable $490,300

Explanation:

A. Preparation of the journal entries to record these transactions on the books of Blossom Company.

Dec 3

Dr Account receivable $521,000

Cr Sales revenue $521,000

(To record sales)

Dr Cost of goods sold $334,400

Cr Merchandise inventory $334,400

(To record cost of goods sold)

Dec 8

Dr Sales return and allowance $30,700

Cr Account receivable $30,700

Dec 13

Dr Cash (490,300*97%) $475,591

Dr Sales discount $14,709

(490,300*3%)

Cr Account receivable ($521,000-$30,700) $490,300

B. Preparation of the journal entry to record the receipt of payment on January 2.

Jan 2

Dr Cash $490,300

Cr Account receivable $490,300

($521,000-$30,700)

(To record the receipt of payment)

Rodgers Company gathered the following reconciling information in preparing its May bank reconciliation. Calculate the adjusted cash balance per books on May 31. Cash balance per books, 5/31 $4,022 Deposits in transit 248 Notes receivable and interest collected by bank 746 Bank charge for check printing 28 Outstanding checks 1,754 NSF check 164 a.$4,576 b.$994 c.$3,098 d.$2,516

Answers

Answer: a.$4,576

Explanation:

Sometimes the cash balance according to the books is not the same as the cash in the bank account and this is due to some transactions not being recorded by either the bank or the firm.

Adjusted cash balance per books = Unadjusted cash balance + Note receivable and interest collected by bank - Bank charge for check printing - NSF Check

= 4,022 + 746 - 28 - 164

= $4,576

if you writte here you are not a helper people of branly

Answers

Answer:

sorry just wanted the points

Explanation:

Hyper Color Company manufactures widgets. The following data is related to sales and production of the widgets for last year. Selling price per unit Variable manufacturing costs per unit Variable selling and administrative expenses per unit Fixed manufacturing overhead​ (in total) Fixed selling and administrative expenses​ (in total) Units produced during the year Units sold during year Using absorption​ costing, what is operating income for last​ year? (Round any intermediary calculations to the nearest whole​ dollar.)

Answers

Answer: $24,000

Explanation:

Operating income under absorption costing:

= Sales - Cost of goods sold - Selling and admin expenses

Cost of goods sold = Variable production cost + Fixed production cost

= (61 * 1,000 units sold) + (32,000 / 1,500 units produced * 1,000 units sold)

= $82,333

Selling and admin expenses:

= Variable + Fixed

= (6 * 1,000) + 8,000

= $14,000

Operating income = (120 * 1,000) - 82,333 - 14,000

= $23,667

= $24,000

Diamond Company has three product lines, A, B, and C. The following financial information is available:

Item Product Line A Product Line B Product Line C
Sales $70,000 $145,000 $32,000
Variable costs $42,000 $77,000 $20,000
Contribution margin $28,000 $68,000 $12,000
Fixed costs:
Avoidable $6,300 $19,000 $8,950
Unavoidable $5,000 $14,500 $4,000
Pre-tax operating
income $16,700 $34,500 $(-950 )

Assuming that Product Line C is discontinued and the manufacturing space formerly devoted to this line is rented for $6,000 per year, operating income for the company will likely:

a. Increase by $7,200.
b. Increase by $3,300.
c. Increase by some other amount.

Answers

,Answer:

See below

Explanation:

A B C

Sales revenue

$70,000 $145,000 $32,000

Variable costs

($42,000) ($77,000) ($20,000)

Contribution margin

$28,000 $68,000 $12,000

Fixed costs

Operating income loss

The total operating income is

= $16,700 + $34,500 + ($950)

= $50,250

Should the fixed cost of C be eliminated, the operating income/(loss) of C

= $6,000 - $950

= $5,050

This is the net increase in the total operating income

to
which gas is reffered to as laughing gas
اماده) که​

Answers

Answer:

Nitrous oxide is a safe and effective sedative agent that is mixed with oxygen and inhaled through a small mask that fits over your nose to help you relax. Nitrous oxide, sometimes called “laughing gas,” is one option your dentist may offer to help make you more comfortable during certain procedures.

I don't understand the Arabic part

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The first step in the decision-making process involves
a. defining the problem
b. setting a goal
O c. identifying the choices
d. evaluating alternatives

Answers

It’s A. You can’t find a solution for a problem you don’t have :)

The first step in the decision-making process involves option A. defining the problem. The correct answer is option A. defining the problem.

What do you do first when making decision?

When making a decision, it is essential to clearly understand and define the problem or the issue at hand. This step involves identifying the specific challenge or opportunity that requires a decision.

By defining the problem, you can gain a better understanding of what needs to be addressed and begin formulating potential solutions. Once the problem is defined, you can proceed to the subsequent steps of the decision-making process, such as setting goals, identifying choices, and evaluating alternatives.

Therefore, the correct answer is option A. defining the problem as identified above.

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The Mega-Bank is considering either a bankwide overhead rate or department overhead rates to allocate $135,000 of indirect costs. The bankwide rate could be based on either direct labor hours (DLH) or the number of loans processed. The departmental rates would be based on direct labor hours for Consumer Loans and a dual rate based on direct labor hours and the number of loans processed for Commercial Loans. The following information was gathered for the upcoming period:

Department DLH Loans Processed Direct Costs
Consumer 16,000 650 $350,000
Commercial 7,000 400 $250,000

Banc Corp. Trust estimates that it costs $500 to analyze and close a commercial loan. This amount has been included in the $410,000 of indirect costs. How much of the $410,000 indirect costs should be allocated to the Commercial Department?

Answers

Answer:

The Mega-Bank

The amount allocated to the Commercial Department is:

= $324,810.

Explanation:

a) Data and Calculations:

Indirect costs = $410,000

Department     DLH    Loans Processed     Direct Costs

Consumer     16,000            650                   $350,000

Commercial    7,000            400                   $250,000

Total             23,000          1,050                   $600,000

Allocation Bases:

Bankwide rates:

DLH = $410,000/23,000 = $17.83

Loans processed = $410,000/1,050 = $390.48

Commercial Department Allocated Costs:

Cost to process loans = $500 * 400 = $200,000

Cost based on DLH = $17.83 * 7,000 =     124,810

Total costs =                                            $324,810

Miramar Industries manufactures two products, A and B. The manufacturing operation involves three overhead activities - production setup, material handling, and general factory activities. Miramar uses activity-based costing to allocate overhead to products. An activity analysis of the overhead revealed the following estimated costs and activity bases for these activities:

Activity Cost Activity Base
Production Setup $250,000 Number of setups
Material Handling $150,000 Number of parts
General Overhead $80,000 Number of direct labor hours

Each productâs total activity in each of the three areas are as follows:

Product A Product B
Number of setups 100 300
Number of parts 40,000 20,000
Number of direct labor hours 9,000 12,000
What is the activity rate for General Overhead?
A. $4.00 per direct labor hour
B. $3.81 per direct labor hour
C. $6.71 per direct labor hour
D. $4.20 per direct labor hour

Answers

Answer:

General overhead= $3.81 per direct labor hour

Explanation:

Given the following information:

General Overhead $80,000 Number of direct labor hours

Number of direct labor hours 9,000 12,000= 21,000

To calculate the activity rate, we need to use the following formula:

Activity rate= estimated costs / total amount of allocation rate

General Overhead= 80,000 / 21,000

General overhead= $3.81 per direct labor hour

What method can help to avoid typos when writing a function that includes a range?

Answers

Answer:

clicking and dragging to select the range

Leading up to the signing of a contract with an integration clause, a buyer sent an e-mail to the seller of a beautiful, new $45,000 boat asking, "You provide financing, right?" The seller responded, "Yes, of course." The contract, which the parties signed yesterday, said nothing about financing. Right after signing, the seller said, "OK, let's get you set up with financing!" He then ran the buyer's credit, which was not good. The buyer was not approved for financing through the seller's only source. The buyer believes that he, therefore, is not liable for the cost of the boat. Is the buyer correct?

Answers

Answer: No, because of the integration clause

Explanation:

Based on the information given, the buyer isn't correct as a result of the integration clause.

The integration clause, is a clause in a written contract that stipulates that a particular contract is complete and that the parties involved agreed to the contract and it's final.

This contract supersedes every other informal understandings and all other oral agreements relating as well. Therefore, the buyer is liable for the cost of the boat.

Blair Madison Co. issues $2.0 million of new stock and pays $291,000 in cash dividends during the year. In addition, the company took advantage of falling interest rates to borrow $1.60 million in a new bond issue and paid off existing bonds with a face value of $2.50 million. The company bought 510 of another company's $1,100 bonds at a $110,000 premium. The net cash flow provided by financing activities is:

Answers

Answer:

$809,000

Explanation:

Bliss madison offers $2,000,000 new stocks

He pays $291,000 in cash dividend

The company took advantage of the falling interest rate to borrow $1,600,000

They paid off bonds with an existing face value of $2,500,000

Therefore the net cash flow can be calculated as follows

= 2,000,000-291,000+1,600,000-2,500,000

= 809,000

Hence the net cash flow is $809,000

define return economics.​

Answers

Answer:

also known as a financial return, in its simplest terms, is the money made or lost on an investment over some period of time. A return can be expressed nominally as the change in dollar value of an investment over time.

Explanation:

7. You are considering the possibility of replacing an existing machine that has a book value of $500,000, a remaining depreciable life of five years, and a salvage value of $300,000. The replacement machine will cost $2 million and have a ten-year life. Assuming that you use straight-line depreciation and that neither machine will have any salvage value at the end of the next ten years, how much would you need to save each year to make the change (the tax rate is 40 percent)

Answers

Answer:

 $221344.48

Explanation:

Book value of existing machine = $500,000

remaining depreciable life = 5 years

salvage value = $300,000

cost of replacement machine = $2 million

depreciable life = 10 years

Tax rate = 40 %

Difference in the cost of new machine and salvage value of existing machine

= 2,000,000 - 300,000 = $1,700,000

Calculate the depreciation tax benefit of new machine = ( 500,000 / 5 ) * 0.4 = $40,000

next calculate the present value of this tax benefit

=  $40000,PVAF(1.10,5years)^5 ------- ( 1 )

where the Annuity of 5 years at 10% = 1/(1.10)5  = 3.7907)

Insert value into equation 1 (to calculate the present value of the tax benefit

=  40000*3.79078676 = $1,51,631.47 ( present value of tax benefit )

Determine the Annual depreciation tax advantage of the new machine  

=  (2,000,000/10)*0.40 = $80,000

Determine present value of this annuity

= $80,000,PVAF(1.10,10years)^10 ------ ( 2 )

where the Annuity of 5 years at 10% = 1/(1.10)^10 ) = 6.144567

Insert value into equation2 ( to calculate the present value of this annuity )

= 80000 * 6.144567 = $491565.36

Therefore the Net cost of the new machine will be

=   $491565.36  -  $151631.47  -  $1,700,000  = $1,360,066

Annual savings on the new machine in 10 years

= 1,360,066 /  6.144567  =  $221344.48

PLEASE , chart this out !

Answers

Answer:

Purchases

Date              Qty               Unit Cost               Total Cost

11                     12                    $18                          $216

21                     9                    $15                          $135

Cost of Sales

Date              Qty               Unit Cost               Total Cost

14

                       21                    $16                          $336

                         5                   $18                            $90

25

                        7                    $18                           $126

                        4                    $15                            $60

Total                                                                        $612

Inventory

Qty               Unit Cost               Total Cost

5                        $15                        $75

Total                                                $75

Explanation:

FIFO method assumes that the units to arrive first, will be sold first. Also note that the perpetual Inventory method is used. This means the cost of sales and inventory value is calculated after every transaction.

So with FIFO , Cost of Sales will be calculated on earlier prices (old prices) whilst Inventory will be valued at recent (later prices) prices.

The Category Profile that involves evaluating the major forces and trends that are impacting an industry: including pricing, competition, regulatory forces, technology, and demand trends is called the:

Answers

Answer: External Industry Analysis

Explanation:

External Industry Analysis simply refers to the examination of the industry environment of a particular company such as its dynamics, competitive position, history etc.

The external industry analysis on a macro scale has to do with examining the factors like technological, political, demographic, and social analysis. External industry analysis is vital as it shows the threats and the opportunities that exist in a particular industry and can also be used to determine growth of an organization.

The term that explains Category Profile and its relationship with evaluation of major force as well as trends that has impact on a particular industry such as competition, technology as well as price is called External analysis

External analysis can be regarded as Category Profile which helps in the evaluation of factors such as forces and trends and how they influence a particular industry.

These forces could be;

technology pricingcompetitionregulatory forces

Therefore, External analysis examine the environment of an industry and determine the opportunities as well as  threats in a particular industry.

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Fischer Company has outstanding 8,000 shares of $100 par value, 5% preferred stock, and 50,000 shares of $1 par value common stock. The company has $328,000 of retained earnings. At year-end, the company declares and pays the regular $5 per share cash dividend on preferred stock and a $1.80 per share cash dividend on common stock. What is the total dividends paid by Fischer Company

Answers

Answer:

The appropriate solution is "$130,000".

Explanation:

The given values are:

No. of common shares outstanding

= 50,000

Dividend per share

= $1.80

No. of preferred shares outstanding

= 8,000

Dividend per share

= $5

Now,

The total dividend on common shares will be:

=  [tex]No. \ of \ common \ shared \ outstanding\times Dividend \ per \ share[/tex]

On substituting the values, we get

=  [tex]50,000\times 1.80[/tex]

=  [tex]90,000[/tex] ($)

The total dividend on preferred stock will be:

=  [tex]No. \ of \ preferred \ shares \ outstanding\times Divided \ per \ share[/tex]

On substituting the values, we get

=  [tex]8,000\times 5[/tex]

=  [tex]40,000[/tex] ($)

Hence,

The total dividend paid by company will be:

=  [tex]Total \ dividend \ on \ common \ shares +Total \ dividend \ on \ preferred \ stock[/tex]

=  [tex]90,000+40,000[/tex]

=  [tex]130,000[/tex] ($)

Thus the above is the correct answer.

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