It costs Sunland Company $26 per unit ($18 variable and $8 fixed) to produce its product, which normally sells for $38 per unit. A foreign wholesaler offers to purchase 4400 units at $21 each. Sunland would incur special shipping costs of $2 per unit if the order were accepted. Sunland has sufficient unused capacity to produce the 4400 units. If the special order is accepted, what will be the effect on net income

Answers

Answer 1

Answer:

Effect on income= $4,400 increase

Explanation:

Because it is a special order and there is unused capacity, we will not take into account the fixed costs.

To calculate the effect on income, we need to use the following formula:

Effect on income= number of units*unitary contribution margin

Effect on income= 4,400 (21 - 18 - 2)

Effect on income= $4,400 increase


Related Questions

a. Was Apple wrong for not complying with the FBI’s request?
b. If so, why? If not, why not?
c. What ethical issues are involved in this case?
d. Who are the stakeholders in this situation?
e. Is the company’s decision consistent with its values? Is that important?​

Answers

Yes they was wrong because what FBI says goes

g Ming Company has 500,000 shares of $10 par value common stock outstanding. During the year Ming declared a 10% stock dividend when the market price of the stock was $30 per share. Two months later Ming declared a $2.00 per share cash dividend. As a result of the dividends declared during the year, retained earnings decreased by: Note that you have two types of dividends that you have to take into consideration. Group of answer choices

Answers

Answer:

$2,600,000

Explanation:

total shares of ming company = 500000

the dividend = 10%

10% * 500000 = 50000

stock dividend amount = 50000 share x 30 dolarrs

= 1500000

outstanding shares aftrr dividend = 500000+(500000*10%)

= 500000 + 50000 = 550,000

cash dividend = $2 per share

= 550000 * 2

= 1100000

decrease in retained earning = stock dividend + cash dividend

= 1500000 + 1100000

= $2,600,000

How can social media help employers during the hiring process ? Check all that apply

Answers

Social Media often provides a place for employers to begin their search, social media can fill in gaps on resumes or provide additional details, some sites can be a platform for recruiters to promote job openings.

Explanation: just got it right e2020

Employers frequently start their search on social media; it can complete information gaps on resumes or provide new information, and some sites can be used as a platform by recruiters to advertise job openings.

What is media?

The term media, which is the word form of medium, refers to the human activity channels through which we disseminate news, music, movies, education, promotional messages, and other data This can include anything from black and white paper to digital data and includes art, news, educational content and numerous other forms of information.

Social media sites can be used to advertise job openings, find prospects, and confirm applicant backgrounds. Promote your employer brand. Sharing media about corporate values and employee events can assist build an employer brand to draw potential employees and clients.

Social media platforms provide human resources hiring departments with significantly more candidate information than they would have otherwise had at their fingertips. Employers have typically been restricted to the data that candidates include on their paper resumes.

Therefore, Thus option (B) is correct.

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Machinery purchased for $66,000 by Metlock Co. in 2016 was originally estimated to have a life of 8 years with a salvage value of $4,400 at the end of that time. Depreciation has been entered for 5 years on this basis. In 2021, it is determined that the total estimated life should be 10 years with a salvage value of $4,950 at the end of that time. Assume straight-line depreciation.
Prepare the entry to record depreciation for 2021.

Answers

Answer:

Debit : Depreciation Expense   $4,510

Credit : Accumulated Depreciation $4,510

Explanation:

Straight line method charges a fixed amount of depreciation for the period the asset is used in the business.

Depreciation expense = (Cost - Residual Value) ÷ Estimated Useful life

therefore

Annual Depreciation Expense = ($66,000 -  $4,400) ÷ 8

                                                  = $7,700

2016

Annual Depreciation Expense = $7,700

2017

Annual Depreciation Expense = $7,700

2018

Annual Depreciation Expense = $7,700

2019

Annual Depreciation Expense = $7,700

2020

Annual Depreciation Expense = $7,700

2021

Beginning Accumulated depreciation Balance = $38,500

Calculate New Depreciable amount

Depreciable amount = Cost - Accumulated depreciation - New Salvage Value

                                   = $66,000 - $38,500 - $4,950

                                   = $22,550

Calculate New Useful Life

5 years have already expired so the remainder out of the new 10 years is 5 years

Calculate New Depreciation Expense

Depreciation Expense = $22,550 ÷ 5 = $4,510

According to the video, what qualities are needed by Merchandise Displayers and Window Trimmers? Check all that
apply
O creativity
O leadership
O marketing skills
ability to work under pressure
O research skills
O ability to speak clearly

Answers

Answer:

he/she is correct

Explanation:

i can verify

The qualities needed by Merchandise Displayers and Window Trimmers are creativity,  marketing skills, and the ability to work under pressure.

Retail merchandise displays are set up for maximum impact by merchandise displayers and window trimmers, who also need the ability to multitask under time constraints.

The purpose of merchandise displays is to draw in and entice customers by giving a special presentation of a store's merchandise. To achieve this requirement, they must have strong marketing abilities that enable them to interact with clients successfully.

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A government imposes a per-unit tax on light bulbs in a competitive market. Afterward, the seller's after-tax price increases from the original equilibrium price of $12 to $14. The marginal cost of lightbulbs was $9 before the tax and $12 after the tax was implemented. The quantity supplied decreases from a before-tax quantity of twelve thousand bulbs per month to ten thousand bulbs per month after the tax. Based on this, which of the following is true?
A. Total expenditures on light bulbs increase after the tax.
B. The amount of deadweight loss is $20,000 after the tax.
C. Total revenue earned by light bulb producers increases after the tax.
D. The total tax revenue collected by the government is $30,000 per month.
E. Consumers and producers are sharing an equal percentage of the tax burden.

Answers

Answer:

A. Total expenditure on light bulb increases after the tax.

Explanation:

The government has imposed tax on the light bulb production and the new price after the tax is $14. The price before the tax was $12 and the marginal cost before tax was $9. There was a profit of $3 for the producers of the light bulb. The tax burden is shifted to the consumers of the bulb since the marginal price after tax is $12. Total expense for the production of bulb has increased due to tax.

World Company expects to operate at 80% of its productive capacity of 50,000 units per month. At this planned level, the company expects to use 25,000 standard hours of direct labor. Overhead is allocated to products using a predetermined standard rate of 0.625 direct labor hour per unit. At the 80% capacity level, the total budgeted cost includes $50,000 fixed overhead cost and $275,000 variable overhead cost. In the current month, the company incurred $305,000 actual overhead and 22,000 actual labor hours while producing 35,000 units. (Indicate the effect of each variance by selecting for favorable, unfavorable, and no variance. Do not round your intermediate calculations.)

Answers

Answer:

Following are the solution to this question:

Explanation:

Please find the complete question in the attachment file.

                              Applied to fixed overhead

Overhead fixed by DL hr.         [tex]=\frac{50000}{25000}\ \ \ \ \ \ \ \ \ \ \ =2[/tex]

DL hours standard   [tex]=35000 \times \frac{25000}{50000 \times 80\%} \ \ \ \ \ \ \ \ \ \ \ \ =21875[/tex]

Application of fixed overhead [tex]= 21875 \times 2.0 \ \ \ \ \ \ \ \ \ \ = 43750[/tex]

                                 Variance in volume

Application of total fixed overhead  [tex]= \$43,750[/tex]

Fixed total estimates Superfast  [tex]=\$50,000[/tex]  

Variance of volume  [tex]= \$6,250[/tex]

What does bolding do to text?

Answers

makes the text stand out more.

Answer:

Explanation:

Usually you select the word or sentence you want to bold using your cursor, to make the word lines thicker and have the words stand out more. Most websites have the bold function denoted with a B so you can easily understand that the button is used for making a word or sentences bold. It's used in newspapers to highlight sections or to emphasize words or the beginning of paragraphs.

Historical Art is a new business. During its first year of operations, credit sales were $50,000 and collections from credit sales were $34,000. One account for $500 was written off. Management uses the percent-of-sales method to account for bad debts expense and estimates 3% of credit sales to be uncollectible. the ending balance of allowance for bad debts account is?
A. 1,000
B. 2,505
C. 1,500
D. 465

Answers

Answer:

C. 1,500

Explanation:

Credit Sales x 3%

$50,000 x 0.03 = $1,500

Historical Art is a new business. The ending balance of allowance for bad debts account is 1,500. Thus, option (c) is correct.

What is business?

The term business refers to the earning the profit. The business is the taking the risk and the earning the profit. The business are the mainly focuses to the activity of the creating, distribution and selling concept based. The business are the based on the accounting system of the ending.

Determine the debts of the accounts are:

Historical Art is a new business are the account sheet:

The given amount are:

The credit sales were $50,000

The collections from credit sales were $34,000.

The estimates 3% of credit sales

The debts of the accounts = ?

The debts of the accounts = Credit Sales x estimates.

The debts of the accounts = $50,000 x 3%

The debts of the accounts = $1,500

As a result, the Historical Art is a new business. The ending balance of allowance for bad debts account is 1,500. Therefore, option (c) is correct.

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Crane Company purchased 85 Rinehart Company 8%, 10-year, $1,980 bonds on January 1, 2020, for $168,300. The bonds pay interest annually on January 1. On January 1, 2021, after receipt of interest, Crane Company sold 55 of the bonds for $92,565. Prepare the journal entries to record the transactions described above. (Round answers to 0 decimal places, e.g. 15,250. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem.)

Answers

Answer:

01-Jan-20

Dr Inventment in Bonds $168,300

Cr Cash $168,300

31-Dec-20

Dr Interest receivables $13,464

Cr Interest Revenue $13,464

01-Jan-21

Dr Cash $13,464

Cr Interest receivables $13,464

01-Jan-21

Dr Cash $92,565

Dr Loss on sale of Bonds Investment $16,335

Cr Investment in Bonds $108,900

Explanation:

Preparation of the journal entries to record the transactions

01-Jan-20

Dr Inventment in Bonds $168,300

Cr Cash $168,300

(To record Bonds purchased)

31-Dec-20

Dr Interest receivables $13,464

Cr Interest Revenue [168300 x 8%] $13,464

(To record Interest accrued)

01-Jan-21

Dr Cash $13,464

Cr Interest receivables $13,464

(To record Interest received in cash)

01-Jan-21

Dr Cash $92,565

Dr Loss on sale of Bonds Investment [108900 - 92565] $16,335

Cr Investment in Bonds [55 x $1980] $108,900

(To record Investment sold)

Almost everything in economics can be traced back to the law of supply and demand, which states what?

Answers

Answer:

The law of supply and demand is a theory that explains the interaction between the sellers of a resource and the buyers for that resource. The theory defines the relationship between the price of a given good or product and the willingness of people to either buy or sell it.

Answer:The law of supply and demand is a theory that explains the interaction between the sellers of a resource and the buyers for that resource. The theory defines the relationship between the price of a given good or product and the willingness of people to either buy or sell it.

n March 2021, the Phillips Tool Company signed two purchase commitments. The first commitment requires Phillips to purchase inventory for $103,000 by June 15, 2021. The second commitment requires the company to purchase inventory for $153,000 by August 20, 2021. The company's fiscal year-end is June 30. Phillips uses a periodic inventory system. The first commitment is exercised on June 15, 2021, when the market price of the inventory purchased was $86,500. The second commitment was exercised on August 20, 2021, when the market price of the inventory purchased was $121,500. Required: Prepare the journal entries required on June 15, June 30, and August 20, 2021, to account for the two purchase commitments. Assume that the market price of the inventory related to the outs

Answers

Answer:

1.June 15, 2021

Dr Purchases $86,500

Dr Loss on purchase commitment $16,500

Cr Cash $103,000

2. June 30, 2021

Dr Estimated loss on purchase commitment $11,800

Cr Estimated liability on purchase commitment $11,800

3. August 20, 2021

Dr Purchases $121,500

Dr Loss on purchase commitment $19,700

Dr Estimated liability on purchase commitment $11,800

Cr Cash $153,000

Explanation:

Preparation of the journal entries required on June 15, June 30, and August 20, 2021, to account for the two purchase commitments

1. June 15, 2021

Dr Purchases $86,500

Dr Loss on purchase commitment $16,500

($103,000-$86,500)

Cr Cash $103,000

2. June 30, 2021

Dr Estimated loss on purchase commitment $11,800

Cr Estimated liability on purchase commitment $11,800

($153,000-$141,200)

3. August 20, 2021

Dr Purchases $121,500

Dr Loss on purchase commitment $19,700

($141,200-$121,500)

Dr Estimated liability on purchase commitment $11,800

($153,000-$141,200)

Cr Cash $153,000

In economics, property usually refers to _______ and ________ over a resource or good. A) legality; rules B) land; no control C) ownership; control D) slavery; no control

Answers

Answer:

C) ownership; control

Explanation:

what are the examples of energy careers select three options​

Answers

Answer:

1)  Wind Energy Engineers, who design and develop wind farm systems.

2)  Chief Sustainability Officers, who oversee green activities at their organizations.

3)  Energy Auditors, who conduct audits to determine how energy-efficient homes or buildings are.

Explanation:

Sorry if this isn't what you were looking for, have a nice day!

Answer:Electrical Power-Line Installer

Power Plant Operator

Automotive Service Attendant

Explanation:

What are examples of Energy careers? Select three options.

× Carpenter

× Video Editor

Electrical Power-Line Installer

× Printing Press Operator

Power Plant Operator

Automotive Service Attendant

In the month of November, Oriole Company Inc. wrote checks in the amount of $10,410. In December, checks in the amount of $11,075 were written. In November, $8,245 of these checks were presented to the bank for payment, and $10,700 in December. There were no outstanding checks at the beginning of November. What is the amount of outstanding checks at the end of November

Answers

Answer: $2165

Explanation:

Based on the information given, the amount of outstanding checks at the end of November will be the difference between the amount of checks written in November and the amount of checks that were presented to the bank for payment. This will be:

= $10,410 - $8245

= $2165

Therefore, the answer is $2165.

Indicate what components of GDP (if any) each of the following transactions would affect. Check all that apply.
Transaction Consumption Investment Government Purchases Net Exports The federal government sends your grandmother a Social Security check.
You pay a domestic plumber for fixing a leak in your bathroom.
You buy a new Toshiba computer.
California hires workers to repave Highway 101.
Uncle Paul pays a domestic contractor for renovating his home.
Ford manufactures a Focus and adds it to its inventory.
Uncle John orders 10 new computers for his finance business.
Dell sells a desktop computer from its inventory to the Johnson family.

Answers

Answer:

not included

consumption

consumption

government spending

consumption  

business spending

business spending

consumption and inventory  (consumption increases and business inventory reduces)

Explanation:

Gross domestic product is the total sum of final goods and services produced in an economy within a given period which is usually a year

GDP calculated using the expenditure approach = Consumption spending by households + Investment spending by businesses + Government spending + Net export

Net export = exports – imports

When exports exceed import there is a trade deficit and when import exceeds import, there is a trade surplus.  

Items not included in the calculation off GDP includes:  

1. services not rendered to oneself

2. Activities not reported to the government  

3. illegal activities

4. sale or purchase of used products

5. sale or purchase of intermediate products

6. transfer payments

Suppose the cross-price elasticity of demand between oranges and clementines is 4. Holding everything else constant, if the price of oranges increases, then the demand for _____ will _____.

Answers

Answer:

Suppose the cross-price elasticity of demand between oranges and clementines is 4. Holding everything else constant, if the price of oranges increases, then the demand for clementines will _decrease_.

Explanation:

The term cross price elasticity tell the responsiveness of demand of one commodity against the price of other commodities. When the value is positive which is 4 in our question, the oranges and clemenities are substitute commodities, both can be replaced with one another. In this case, when price of A increase, the demand for B will decrease.

Maria, a citizen and resident of Mexico, received the following investment income during 2018: $1,000 of dividend income from ownership of stock in a U.S. corporation, $2,000 interest from a bond issued by a U.S. corporation, $3,000 of rental income from property located in the United States, and $500 capital gain from sale of a stock in a U.S. corporation. How much of Maria’s income will be subject to U.S. taxation in 2018?

Answers

Answer: $6,000

Explanation:

Maria is a citizen and resident of Mexico so the only way the U.S. can tax Maria is by taxing income that is in U.S. jurisdiction before it comes to Maria.

This will include the dividend from ownership of stock in a U.S. Corporation, the interest from a U.S. company issued bond and rental income from a property located in the U.S.

The U.S. will be unable to tax the capital gain from sale of stock however because the sale might not be conducted in the U.S.

Income subject to U.S. taxation is therefore:

= 1,000 + 2,000 + 3,000

= $6,000

What is this point of becoming a access?

Answers

You can apply to become a UPS Access Point or join the Authorized Service Provider program managed by Package Express Centers (PEC).
...
Contact UPS directly with any questions about the application process.
Download the UPS Scanning APP. ...
Receive training and support from UPS. ...
Accept packages from UPS customers and drivers.
Hope this helps!

Marketing managers must choose between the various forms of advertising media available as they develop their communication plans.

a. True
b. False

Answers

Answer:

true

Explanation:

You receive a credit card application from Shady Banks Savings and Loan offering an introductory rate of .4 percent per year, compounded monthly for the first six months, increasing thereafter to 16.1 percent compounded monthly. Assume you transfer the $5,100 balance from your existing credit card and make no subsequent payments. How much interest will you owe at the end of the first year

Answers

Answer:

$435.63

Explanation:

Calculation to determine How much interest will you owe at the end of the first year

First step is to calculate the Face Value of a lump sum, After the first six months

FV = $5,100 [1 + (.004 / 12)]^6

FV = $5,110.21

Second step is to calculate The Face Value of a lump sum in another six months

FV = $5,110.21[1 + (.161 / 12)]^6

FV = $5,535.63

Now let calculate the Interest

Interest = $5,535.63 − $5,100

Interest = $435.63

Therefore How much interest will you owe at the end of the first year is $435.63

Natural gas is often priced in units of dollars per therm. One therm equals 100,000 BTUs . A certain family uses 600 therms of energy to heat its home annually using a natural gas furnace that is 80 percent efficient. The family is considering replacing its current furnace with one that is 96 percent efficient. Assuming the cost of a therm is $0.30.

Required:
What would be the family's annual savings in the cost of home heating?

Answers

Answer:

-$28.8.

Explanation:

Note, we were told,

to assume the cost of a therm is $0.30the family uses 600 therms of energy annually.

Savings on old furnace:

600 * $0.30 * 0.80 (or written as 80%) = $144

Savings on new furnace:

600 * $0.30 * 0.96 (or written as 96%) = $172.8

Difference: $144 - $172.8 = -$28.8.

The family's annual savings in the cost of home heating will be (-$28.8).

Here, we are assuming the cost of a therm is $0.30 and that the family uses 600 therms of energy annually.

The savings on the old furnace equals:

= 600 * $0.30 * 0.80

= $144

Hence, the savings on old furnace: is $144.

The savings on new furnace equals:

= 600 * $0.30 * 0.96

= $172.8

Hence, the savings on old furnace is $172.8.

In conclusion, the family's annual savings in the cost of home heating will be (-$28.8).

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Which is the best measure of risk for a single asset held in isolation, and which is the best measure for an asset held in a diversified portfolio? a. Standard deviation; correlation coefficient. b. Coefficient of variation; beta. c. Beta; variance. d. Variance; correlation coefficient. e. Beta; beta.

Answers

Answer:

b. Coefficient of variation; beta

Explanation:

In the case when the single asset would be held in isolation so here the best measure would be coefficient of variation

And, on the other hand the asset that held in diversified portfolio so here the beta would be considered as a best measure of risk

Also the asset held in diversified portfolio would be less risky as compared with the similar asset held in isolation

what are other information that should be included in the deposit and withdrawal forms?​

Answers

Answer:

account number needed , name of bank, withdrawing needs pin e.t.c

Davidsons has 15,000 shares of stock outstanding with a par value of $1 per share and a market value of $45 per share. The balance sheet shows $15,000 in the common stock account, $158,000 in the capital in excess of par account, and $132,500 in the retained earnings account. The firm just announced a stock dividend of 50 percent. What is the value of the retained earnings account after the dividend

Answers

Answer: -$205,000

Explanation:

Retained earnings balance = Retained earnings amount - Dividends declared

Dividends declared = Percent dividend * Number of shares * Market value

= 50% * 15,000 * 45

= $337,500

Retained earnings balance after dividend:

= 132,500 - 337,500

= -$205,000

Gladstone Pavers has a long-term debt ratio of 0.6 and a current ratio of 1.6. Current liabilities are $700, sales are $4,440, the profit margin is 9.5 percent, and the return on equity is 19.5 percent. How much does the firm have in net fixed assets? $4,880.18 $4,987.69 $5,666.67 $5,848.15 $6,107.70

Answers

Answer:

$4,987.69

Explanation:

Calculation to determine How much does the firm have in net fixed assets

First step is to calculate the Current assets

Current assets = 1.6 × $700

Current assets= $1,120

Second step is to calculate the Net income

Net income = .095 × $4,440

Net income= $421.80

Third step is to calculate the Total equity

Total equity = $421.80/.195

Total equity= $2,163.0769

Fourth step is to calculate Long-term debt

0.6 = Long term debt/(Long-term debt + $2,163.0769)

Long-term debt = $3,244.6153

Fifth step is to calculate the Total debt

Total debt = $700 + $3,244.6153

Total debt= $3,944.6153

Sixth step is to calculate Total assets

Total assets = $3,944.6153 + $2,163.0769

Total assets= $6,107.6922

Now let calculate the Net fixed assets

Net fixed assets = $6,107.6922 - $1,120

Net fixed assets = $4,987.69

Therefore How much does the firm have in net fixed assets is $4,987.69

Logan and Johnathan exchange land, and the exchange qualifies as like kind under § 1031. Because Logan's land (adjusted basis of $130,500) is worth $156,600 and Johnathan's land has a fair market value of $123,975, Johnathan also gives Logan cash of $32,625. a. Logan's recognized gain is $fill in the blank 1. b. Assume that Johnathan's land is worth $140,940 and he gives Logan $15,660 cash. Logan's recognized gain is ________

Answers

Answer:

A. $26,100

B. $15,660

Explanation:

Calculation to determine Logan recognized gain

A. Based on the information given in a situation where  Johnathan's land is worth the amount of  $123,975, Logan's recognized gain will be the amount of $26,100 which is the lesser of the amount realized as  gain  ($156,600 realized amount − $130,500 adjusted basis = $26,100) or the fairmarket value of the boot received amount of  ($32,625)

Therefore Logan recognized gain will be $26,100

B. Based on the information given Ina situation were Johnathan's land is worth the amount of $140,940, Logan's recognized gain will be the amount of $15,660, the lesser of th amount realized as gain ($156,600 realized amount − $130,500 adjusted basis = $26,100) or the fairmarket value of the boot received of the amount of ($15,660).

Therefore Logan recognized gain will be $15,660

Forester Company has five products in its inventory. Information about the December 31, 2021, inventory follows. Product Quantity Unit Cost Unit Replacement Cost Unit Selling Price A 1,000 $ 14 $ 16 $ 20 B 800 19 15 22 C 700 7 6 12 D 600 11 8 10 E 800 18 16 17 The cost to sell for each product consists of a 15 percent sales commission. The normal profit for each product is 35 percent of the selling price. Required: 1. Determine the carrying value of inventory at December 31, 2021, assuming the lower of cost or market (LCM) rule is applied to individual products. 2. Determine the carrying value of inventory at December 31, 2021, assuming the LCM rule is applied to the entire inventory. 3. Assuming inventory write-downs are common for Forester, record any necessary year-end adjusting entry based on the amount calculated in requirement 2.

Answers

Answer:

Forester Company

1. The carrying value of inventory at December 31, 2021, assuming the LCM rule is applied to individual products, is:

= $47,800

2. The carrying value of inventory at December 31, 2021, assuming the LCM rule is applied to the entire inventory, is:

= $49,800

3. Assuming inventory write-downs are common for Forester, the necessary year-end adjusting entry based on requirement 2 is:

Debit Cost of goods sold (Inventory write-down) $5,200

Credit Inventory $5,200

To write down the inventory value from $55,000 (purchase costs) to $49,800 (replacement costs).

Explanation:

a) Data and Calculations:

Product  Quantity  Unit Cost  Unit Replace-  Unit Selling   LCM Value

                                                  ment Cost           Price

  A           1,000          $ 14             $ 16                $ 20    $14,000 ($14*1,000)

  B             800              19                15                   22       12,000 ($12*800)

  C             700               7                  6                   12         4,200 ($6*700)

  D             600              11                  8                   10         4,800 ($8*600)

  E             800              18                16                   17        12,800 ($16*800)

Total      3,900                                                                 $47,800

Total costs = (1,000*$14 + 800*$19 + 700*$7 + 600*$11 + 800*$18)

= ($14,000 + 15,200 + 4,900 + 6,600 + 14,400)

= $55,000

Tota replacement costs = (1,000*$16 + 800*$15 + 700*$6 + 600*$8 + 800*$16)

= ($16,000 + 12,000 + 4,200 + 4,800 + 12,800)

= $49,800

Total market value = (1,000*$20 + 800*$22 + 700*$12 + 600*$10 + 800*$17)

= ($20,000 + 17,600 + 8,400 + 6,000 + 13,600)

= $65,600

Total cost = $55,000

Total replacement cost = $49,800

Inventory write-down = $5,200

Paul Parrino purchased from Daves Professional Wheelchair Service a wheelchair manufactured by 21st Century Scientific, Inc. The sales brochure from 21st Century Scientific stated that the wheelchair woulds erve [the buyer] well for many years tocome. Parrino had problems with the wheelchair within a few years and filed suit against Daves and 21st Century for breach of express warranty. Both defended on the grounds that the statement on years of service was puffery, not an express warranty. Are they right?

Answers

Answer:

In this case, 21st Century would probably win the lawsuit since its brochure never stated a specific amount of time, for example, 3, 5, or 10 years. So it cannot be considered an express warranty. Besides, the fact that the wheelchair actually lasted a few years (doesn't specify how many), it is more than consumer protection laws generally require.

Which of the following is true about duration and modified duration?

I. The Macaulay duration calculates the weighted average time before a bondholder would receive the bond's cash flows.
II. Modified duration measures price sensitivity of a bond to changes in YTM by adjusting duration with a factor based on current yield.
III. The value of duration and modified duration are usually very close, but duration is almost always a larger number.

a. Only I and II are true.
b. All but IV are true.
c. Only II and III are true.
d. All are true.

Answers

Answer:

The truth about Macaulay Duration and Modified Duration is:

d. All are true.

Explanation:

Principally, the Macaulay Duration, used mainly with immunization strategies, measures the weighted average time an investor holds a bond until the period when the present value of the bond’s cash flows equals to the initial bond amount.

On the other hand, the Modified Duration, providing a risk measure by being sensitive to interest rates, identifies the amount by which the duration changes for each percentage change in the yield and, at the same time, measures how the amount of a change in the interest rates impacts a bond's price.

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