On January 1, 2021, Vacation Destinations issues $35 million of bonds that pay interest semiannually on June 30 and December 31. Portions of the bond amortization schedule appear below:
(1) (2) (3) (4) (5)
Cash Paid Interest Increase in Carrying
Date for Interest Expense Carrying Value Value
1/1/2021 $ 32,512,829
6/30/2021 $ 1,050,000 $ 1,137,949 $ 87,949 32,600,778
12/31/2021 1,050,000 1,141,027 91,027 32,691,805
1. Were the bonds issued at face amount, a discount, or a premium?
2. What is the original issue price of the bonds? (Enter your answer in dollars, not millions. (i.e., $5.5 million should be entered as 5,500,000).)
Issue Price: ___
3. What is the face amount of the bonds? (Enter your answer in dollars, not millions. (i.e., $5.5 million should be entered as 5,500,000).)
Face Amount: ___
4. What is the stated annual interest rate?
5. What is the market annual interest rate? (Round your answer to the nearest whole percent.)
6. What is the total cash paid for interest assuming the bonds mature in 10 years? (Enter your answer in dollars, not millions. (i.e., $5.5 million should be entered as 5,500,000).)

Answers

Answer 1

Answer:

Vacation Destinations

1. The bonds were issued at a discount.

2. The original issue price of the bonds is: $32,512,829 ($9,28.94 per $1,000).

3. Face Amount is: $35,000,000

4. The stated annual interest rate is 6%.

5. The market annual interest rate is 7%.

6. The Total cash paid for interest, assuming the bonds mature in 10 years is $21,000,000.

Explanation:

a) Data and Calculations:

Face value of bonds = $35,000,000

Interest rate = 6% ($1,050,000/$35,000,000 * 100) x 2

Discounted value $32,512,829

Discounts = $2,487,171

Amortization of discounts during the first interest payment = $87,949

Amortization of discounts during the December 31, 2021 interest payment = $91,027

Original issue price = $9,28.94 ($32,512,829/35,000)

Market annual interest rate = ($1,137,949/$32,512,829 * 100) * 2 = 7%

Total cash paid for interest = $1,050,000 * 10 * 2 = $21,000,000

Portions of the bond amortization schedule appear below:

Date              Cash Paid  Interest Expense   Increase      Carrying amount

1/1/2021                                                                                $ 32,512,829

6/30/2021 $ 1,050,000      $ 1,137,949        $ 87,949         32,600,778

12/31/2021    1,050,000          1,141,027            91,027         32,691,805


Related Questions

Transic Corporation has the following financial data for 2016 and 2017. 2017 2016 ASSETS Current Assets: Cash $ 48,000 $ 14,000 Marketable Securities 9,000 13,000 Accounts Receivable 35,000 24,000 Other Current Assets 15,000 18,000 Total Current Assets 107,000 69,000 Fixed Assets (net) 140,000 130,000 Total Assets $247,000 $199,000 LIABILITIES Current Liabilities $ 72,000 $ 52,000 Long-term Liabilities 50,000 37,000 Total Liabilities $122,000 $ 89,000 Total Stockholders' Equity $125,000 $110,000 Total Liabilities And Stockholders' Equity $247,000 $199,000 What is Transic's current ratio for 2017

Answers

Answer:

1.49

Explanation:

Calculation to determine Transic's current ratio for 2017

Using this formula

2017 Current ratio=2017 Total Current Assets /2017 Current Liabilities

Let plug in the formula

2017 Current ratio=$107,000/$ 72,000

2017 Current ratio=1.486

2017 Current ratio=1.49 (Approximately)

Therefore Transic's current ratio for 2017 is 1.49

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Which of the following is true of downward communication?
a. Recording a project's results and accomplishments involves downward communication.
..
O b. The process of creating progress reports is an example of downward communication.
5.
c. Problem solving and clarifications in organizations involve downward communication.
7.
d. Orientation to a company's rules and practices is an element of downward communication.
8.
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9.
10.
C
11.

Answers

Answer:

When the federal government spends more money than it receives in taxes in a ... spending over time in nominal dollars is misleading because it does not take ... defense spending as a share of GDP has generally declined since the 1960s, ... Healthcare expenditures include both payments for senior citizens (Medicare), ...

Explanation:

A wedding party hired a sole proprietorship to cater their wedding, and the sole proprietorship had an employee handle the entire job. If the entire wedding party gets food poisoning, the principal is liable. The employee of the sole proprietorship is also liable because he handled the entire job.

pls dont spam me need halp

Answers

Answer:

yes because he was put in charge of the whole operation

Lysiak Corporation uses an activity based costing system to assign overhead costs to products. In the first stage, two overhead costs--equipment depreciation and supervisory expense-are allocated to three activity cost pools--Machining, Order Filling, and Other--based on resource consumption. Data to perform these allocations appear below:
Overhead costs:
Equipment depreciation $ 47,000
Supervisory expense $ 6,000
Distribution of Resource Consumption Across Activity Cost Pools:
Activity Cost Pools
Machining Order Filling Other
Equipment depreciation 0.60 0.10 0.30
Supervisory expense 0.60 0.20 0.20
In the second stage, Machining costs are assigned to products using machine-hours (MHs) and Order Filling costs are assigned to products using the number of orders. The costs in the Other activity cost pool are not assigned to products. Activity data for the company's two products follow:
Activity:
MHs (Machining) Orders (Order Filling)
Product C9 6,900 200
Product U0 3,100 800
Total 10,000 1,000
What is the overhead cost assigned to Product C9 under activity-based costing?

Answers

Answer:

$23,122

Explanation:

Calculation to determine the overhead cost assigned to Product C9 under activity-based costing

First step is to calculate the cost allocation to machining activity and order filling

MACHINING

Equipment depreciation (0.60 : 0.10 : 0.30)

Machining=$47,000 x 0.60 = $28,200

Supervisory expense (0.60 : 0.20 : 0.20) Machining=$6,000 x 0.60 = $3600

Total $31,800

($28,200+$3,600)

ORDER FILLING

Equipment depreciation (0.60 : 0.10 : 0.30)

Order filling=$47,000 x 0.10 = $4,700

Supervisory expense (0.60 : 0.20 : 0.20)

Order filling=$6000 x 0.20 = $1,200

Total $5,900

($4,700+$1,200)

Second step is to calculate the Assign overhead costs to products:

Assign overhead costs to products:

Machining= $31,800 ÷ 10,000 MHs

Machining= $3.18 per MHOrder

Order Filling=$5,900 ÷ 1,000 orders

Order Filling = $5.90 per order

Now let calculate the Overhead cost for Product C9

Machining= $3.18 per MH × 6,900

Machining=$21,942

Order Filling= $5.90 per order × 200 Orders Order Filling=$1,180

TOTAL $23,122

($21,942+$1,180)

Therefore the overhead cost assigned to Product C9 under activity-based costing is $23,122

Epsilon Co. can produce a unit of product for the following costs: Direct material $ 8 Direct labor 24 Overhead 40 Total costs per unit $72 An outside supplier offers to provide Epsilon with all the units it needs at $60 per unit. If Epsilon buys from the supplier, the company will still incur 40% of its overhead (this means that no matter what Epsilon does, 40% of the overhead costs will remain). Epsilon should choose to:

Answers

Answer:

It is cheaper to make the units in-house.

Explanation:

Giving the following information:

Make in-house:

Direct material $ 8

Direct labor 24

Overhead 40

Total costs per unit $72

Buying price= $60

We need to determine which option provides the lower cost. Because 40% of overhead will remain constant, we have to take it out of the equation.

Production cost:

Direct material $ 8

Direct labor 24

Overhead= 40*0.6= 24

Total production cost= $56

It is cheaper to make the units in-house.

A key difference between the APV, WACC, and FTE approaches to valuation is: how debt effects are considered; i.e. the target debt to value ratio and the level of debt. how the initial investment is treated. how the ratio of equity to debt is determined. how the unlevered cash flows are calculated. whether terminal values are included or not.

Answers

Answer: how debt effects are considered; i.e. the target debt to value ratio and the level of debt.

Explanation:

The Weighted Average Cost of Capital (WACC) values a project by using a discount rate that encompasses all the costs of raising capital. It therefore includes the effects of debt financing in that rate.

Adjusted Present Value (APV) on the other hand, takes the net present value of a project assuming it was solely financed by equity and then adds the present value of the benefits of debt financing such as interest tax shields and costs of debt issuance. Debt is therefore not included in the model like WACC and so considers the effects of debt differently.

Krepps Corporation produces a single product. Last year, Krepps manufactured 20,000 units and sold 15,000 units. Production costs for the year were as follows: Direct materials $170,000 Direct labor $110,000 Variable manufacturing overhead $200,000 Fixed manufacturing overhead $240,000 Sales totaled $825,000 for the year, variable selling and administrative expenses totaled $108,000, and fixed selling and administrative expenses totaled $165,000. There was no beginning inventory. Assume that direct labor is a variable cost. Under variable costing, the company's net operating income for the year would be:

Answers

Answer:

Under variable costing, the company's net operating income for the year would be $60,000 lower than under absorption costing.

Explanation:

The computation of the operating income under variable costing is shown below:

But before that following calculations need to be done

Fixed manufacturing overhead per unit is

= $240,000 ÷ 20,000 units

= $12 per unit

Ending Inventory units is

= 20,000 units - 15,000 units

= 5,000 units

Now Cost of ending Inventory deferred under absorption costing is

= 5,000 units × $12

= $60,000

So, the second option is correct

Carey Company had sales in 2016 of $1,560,000 on 60,000 units. Variable costs totaled $900,000, and fixed costs totaled $500,000. A new raw material is available that will decrease the variable costs per unit by 20% (or $3). However, to process the new raw material, fixed operating costs will increase by $100,000. Management feels that one-half of the decline in the variable costs per unit should be passed on to customers in the form of a sales price reduction. The marketing department expects that this sales price reduction will result in a 5% increase in the number of units sold.
(a) Prepare a projected CVP income statement for 2017, assuming the changes have not been made, and
(b) assuming that changes are made as described.

Answers

Answer:

Results are below.

Explanation:

Giving the following information:

Selling price per unit= 1,560,000 / 60,000= $26

Unitary variable cost= 900,000 / 60,000= $15

Fixed costs= $500,000.

First, the income statement without the changes:

Sales= 1,560,000

Total varaible cost= (900,000)

Contribution margin= 660,000

Total fixed costs= (500,000)

Net operating income= 160,000

Now, with the changes:

Unitary variable cost= (15*0.8)= 12

Selling price= 26 - 1.5= $24.5

Sales in units= 60,000*1.05= 63,000

Fixed costs= 500,000 + 100,000= $600,000

Sales= 24.5*63,000= 1,543,500

Total variable cost= (12*63,000)= (756,000)

Total contribution margin= 787,500

Fixed costs= (600,000)

Net operating income= 187,500

Joe bought a stock at $57 per share. The price promptly fell to $55. Joe held on to the stock until it again reached $57, and then he sold it once he had eliminated his loss. If other investors do the same to establish a trading pattern, this would contradict _______. Multiple Choice the strong-form EMH the semistrong-form EMH technical analysis the weak-form EMH

Answers

Weak-form EMH


Explanation:
Weak form efficiency is also called The random walk theory States that past volume, Price movements and earnings do not affect the Price of a stock and cannot be used to forecast it’s future directions. Weak form efficiency States that prices of future securities Are random and not determined by past events and that there is no relationship between past information in current market prices.


The principle of weak form efficiency has been contradicted because other investors are making use of Joe’s past information to create a trading pattern.



Hope this helps

You are getting paid biweekly at the rate of $12 per hour. Calculate your net pay, the gross pay, and every deduction applicable utilizing the image above for reference.

Answers

Answer:

i need to quit that job if i'm only getting payed 12 bucks an hour hell i need a better job....

Explanation:

Is there an image or something I can see cause I don’t really understand the question

Roy DeSoto earns a regular hourly salary of $24.00. He is paid time-and-a-half for all hours in excess of 40 in the week. For the week ended March 8, 20X1, he worked a total of 60 hours. His gross wages year to date, prior to his March 8, paycheck, are $12,160. Social Security Tax is 6.2% on a maximum of $132,900 of gross wages per year, Medicare Tax is 1.45%, federal unemployment tax is 0.6% and state unemployment tax is 4.2%, both on a maximum of $7,000 of gross wages per year. What is the employer's payroll tax expense for Roy for the week ended March 8, 20X1

Answers

Roy dedito earns a regular hourly salary of 24.00 he is paid time and a half for all hours

If an adjusting entry is not made for an accrued expense,
a. expenses will be overstated,
b. liabilities will be understated.
c. net income will be understated.
d. equity will be understated.​

Answers

Answer:

c. net income will be understated.

In an effort to reduce costs, many regional power companies want to lower their safety stock of electricity transformers. To support this desire, a large transformer OEM will store safety stock of transformers in a FedEx warehouse in Memphis, Tennessee in order to insure quick air delivery to any of these is power companies should the need arise. This collaboration will result in lower overall inventory across the supply chain, making it possible for all parties to lower their costs.
1. The OEM has signed up 14 power companies on this rapid replenishment program. On average, each of these power companies used to hold 38 transformers in their safety stock. In total, how many transformers would these companies hold?
2. To maintain the same service level after this transition, how many units (transformers) would the OEM need to hold (or pool) in the FedEx warehouse?
3. After making this change for these power companies and OEM, by how many units (transformers) will inventory go down?
4. By what percentage would their inventory decrease by consolidating their inventory from the dealerships into the warehouse?

Answers

Answer:

1. Total transformers held by power companies = 532

2. The total units of transformers that OEM needs to hold in the FedEx warehouse = 38

3. The inventory of transformers will go down by 494.

4. The percentage of the decrease = 93%.

Explanation:

Power companies signed up on the rapid replenishment program = 14

Average number of transformers held in safety stock by each power company = 38

Total number of transformers in safety stock = 532 (14 * 38)

Number of transformers needed in the FedEx warehouse = 38

Inventory will go down by 494 (532 - 38)

Percentage of inventory decrease = 93% (494/532 * 100)

why is having insurance important ? ​

Answers

Answer:

Explanation:

Because nothing is worth risking when you can have someone back you up. If something ever happens to you that you can't afford, insurance companies will have your back. If your house gets destroyed in a hurricane, you can recover the exact value of the house if you have insurance. However, if you don't have insurance, you bascially just lost your house. You can have insurance for many things such as car insurance, life insurance,  health insurance.

Gibson Company makes fine jewelry that it sells to department stores throughout the United States. Gibson is trying to decide which of the two bracelets to manufacture. Cost data pertaining to the two choices follow. Bracelet A Bracelet B Cost of materials per unit $ 29 $ 45 Cost of labor per unit 33 33 Advertising cost per year 8,100 6,000 Annual depreciation on existing equipment 6,000 5,600 Required Identify the fixed costs and determine the amount of fixed cost for each product. Identify the variable costs and determine the amount of variable cost per unit for each product. Identify the avoidable costs and determine the amount of avoidable cost for each product.

Answers

Answer:

Gibson Company

Fixed costs for each product:

                                    Bracelet A   Bracelet B

Advertising cost per year   8,100        6,000

Annual depreciation on

existing equipment          6,000        5,600

Total fixed costs             $14,100     $11,600

Variable costs:

                                    Bracelet A   Bracelet B

Cost of materials per unit    $ 29          $ 45

Cost of labor per unit              33              33

Variable cost per unit          $ 62          $ 78

Avoidable costs:

                                    Bracelet A   Bracelet B

Variable cost per unit          $ 62          $ 78

Explanation:

a) Data and Calculations:

                                    Bracelet A   Bracelet B

Cost of materials per unit    $ 29          $ 45

Cost of labor per unit              33              33

Advertising cost per year   8,100        6,000

Annual depreciation on

existing equipment          6,000        5,600

NB:

Advertising cost can be avoided if production did not take place, just as all variable costs can be avoided without production.

Expenditures for major additions, improvements and flight equipment modifications are capitalized when such costs are determined to extend the useful life of the asset or are part of the cost of acquiring the asset. Expenditures for equipment overhaul costs of engines or airframes prior to their operational use are capitalized as part of the cost of such assets as they are costs required to ready the asset for its intended use. Maintenance and repairs costs are charged to expense as incurred.

Assume that FedEx made extensive repairs on an existing building and added a new wing. The building is a garage and repair facility for delivery trucks that serve the Denver area. The existing building originally cost $720,000, and by the end of 2010 (10 years), it was half depreciated on the basis of a 20-year estimated useful life and no residual value. Assume straight-line depreciation was used. During 2011, the following expenditures related to the building were made:

a. Ordinary repairs and maintenance expenditures for the year, $7,000 cash.
b. Extensive and major repairs to the roof of the building, $122,000 cash. These repairs were completed on December 31, 2011.
c. The new wing was completed on December 31, 2011, at a cash cost of $230,000.

Required:
Apply the policies of FedEx.

Answers

Answer:

FedEx

Applying the policies of FedEx:

a and b. Total repairs and maintenance expenses to be charged to the income statement = $129,000 ($7,000 + $122,000).

c. The building extension cost of $230,000 will be capitalized.

The Building will now have a total cost value of $950,000 Accumulated Depreciation of $396,000.

Therefore, the net book value of building at the end of December 31, 2011 will be $554,000 ($950,000 - $396,000).

Explanation:

a) Data and Analysis:

Cost of existing building = $720,000

Book value of existing building = $360,000 ($720,000 * 10/20)

Transactions and adjustments during 2011:

a. Repairs and Maintenance Expenses $7,000 Cash $7,000

b. Repairs and Maintenance Expenses $122,000 Cash $122,000

c. Building extension $230,000 Cash $230,000

d. Depreciation Expense on existing building = $36,000 ($720,000/20).

e. Accumulated Depreciation on Building, Dec. 31, 2011 = $396,000 ($360,000 + $36,000)

Heidi (age 57) invested $4,000 in her Roth 401(k) on January 1, 2012. This was her only contribution to the account. On July 1, 2020, when the account balance was $6,000, she received a nonqualified distribution of $4,500. What is the taxable portion of the distribution and what amount of early distribution penalty will Heidi be required to pay on the distribution

Answers

Answer:

$450

Explanation:

For a ROTH 401 (k) qualified distribution to be non-taxable, either of the following conditions should be met:

1. Individual should be more 59 and a half years old or more.

2. Has held the account for 5 years or more.

In this case, Heidi invested at the age of 57 and received distribution of $4,500 after 8 years. So she meets both criteria but the type of distribution she received is a non-qualified one. So, $4,500 is subject to tax as per ordinary income at 10% that is $450 (0.1*4,500).

Heidi is not subject to any amount if early distribution penalty as she meets both criteria.

Trew Company plans to issue bonds with a face value of $909,000 and a coupon rate of 6 percent. The bonds will mature in 10 years and pay interest semiannually every June 30 and December 31. All of the bonds are sold on January 1 of this year. (FV of $1, PV of $1, FVA of $1, and PVA of $1) (Use the appropriate factor(s) from the tables provided. Round your final answer to nearest whole dollar.)
Determine the issuance price of the bonds assuming an annual market rate of interest of 8.5 percent.
Issuance price

Answers

Answer:

$757,943

Explanation:

face value = $909,000

maturity = 10 years x 2 = 20 periods

coupon rate = 6% / 2 = 3%

coupon = $27,270

YTM = 8.5% / 2 = 4.25%

using a financial calculator, the PV of the bonds = $757,943

Dr Cash 757,943

Dr Discount on bonds payable 151,057

    Cr Bonds payable 909,000

Speedy Delivery Company purchases a delivery van for $32,000. Speedy estimates that at the end of its four-year service life, the van will be worth $6,000. During the four-year period, the company expects to drive the van 130,000 miles. Actual miles driven each year were 35,000 miles in year 1 and 38,000 miles in year 2.

Required:
Calculate annual depreciation for the first two years of the van using each of the following methods.

Answers

Answer:

(1) Straight-line.

Year 1 depreciation expense = $6,500

Year 2 depreciation expense = $6,500

(2) Double-declining-balance.

Year 1 depreciation expense = $16,000

Year 2 depreciation expense = $8,000

(3) Activity-based.

Year 1 depreciation expense = $7,000

Year 1 depreciation expense = $7,600

Explanation:

Note: This question is not complete. The complete question is therefore provided before answering the question as follows:

Speedy Delivery Company purchases a delivery van for $32,000. Speedy estimates that at the end of its four-year service life, the van will be worth $6,000. During the four-year period, the company expects to drive the van 130,000 miles. Actual miles driven each year were 35,000 miles in year 1 and 38,000 miles in year 2.

Required:

Calculate annual depreciation for the first two years of the van using each of the following methods.

(1) Straight-line.

(2) Double-declining-balance.

(3) Activity-based.

The explanation of the answers is now given as follows:

(1) Straight-line.

Depreciable amount = Cost of the delivery van – Salvage value = $32,000 - $6,000 = $26,000

Annual depreciation rate = 1 / Number of useful years = 1 / 4 = 0.25, or 25%

Year 1 depreciation expense = Depreciable amount * Annual depreciation rate = $26,000 * 25% = $6,500

Year 2 depreciation expense = Depreciable amount * Annual depreciation rate = $26,000 * 25% = $6,500

(2) Double-declining-balance.

Note: The salvage value is taken care of in the computation of the depreciation expense for the last useful year under the double-declining-balance method.

Therefore, we have:

Cost of the delivery van = $32,000

Annual depreciation rate = Straight line annual depreciation rate * 2 = 25% * 2 = 50%

Year 1 depreciation expense = Cost of the delivery van * Annual depreciation rate = $32,000 * 50% = $16,000

Book value at the end of year 1 = Cost of the delivery van - Year 1 depreciation expense = $36,000 - $16,000 = $16,000

Year 2 depreciation expense = Book value at the end of year 1 * Annual depreciation rate = $16,000 * 50% = $8,000

(3) Activity-based.

Depreciable amount = Cost of the delivery van – Salvage value = $32,000 - $6,000 = $26,000

Depreciation rate = Actual miles driven each year / Expected driven miles for four years ……….. (1)

Depreciation expense for each year = Depreciable amount * Depreciation rate …………… (2)

Using equations (2), we have:

Year 1 depreciation expense = $26,000 * (35,000 / 130,000) = $7,000

Year 1 depreciation expense = $26,000 * (38,000 / 130,000) = $7,600

Jervis sells $3,000 of its accounts receivable to Northern Bank in order to obtain necessary cash. Northern Bank charges a 4% factoring fee. What entry should Jervis make to record the transaction? Multiple Choice Debit Cash $2,880; debit Factoring Fee Expense $120; credit Accounts Receivable $3,000 Debit Accounts Receivable $2,880; debit Factoring Fee Expense $120; credit Cash $3,000. Debit Cash $3,000; credit Factoring Fee Expense $120; credit Accounts Receivable $3,000 Debit Cash $2,880; credit Accounts Receivable $2,880 Debit Accounts Receivable $3,000; credit Factoring Fee Expense $120; credit Cash $2,880

Answers

Answer: Debit Cash $2,880; debit Factoring Fee Expense $120; credit Accounts Receivable $3,000

Explanation:

Based on the information given, cash will be debited in the amount of:

= (100% - 4%) × $3000

= 96% × $3000

= 0.96 × $3000

= $2880

There'll also be a debit in the factoring fee in the amount of:

= 4% × $3000

= 0.04 × $3000

= $120

There'll be a credit in account receivable by $3000.

Therefore, the journal entry will be:

Debit Cash $2880

Debit Factoring fee = $120

Credit Account receivable = $3000

Bentwood Corporation uses the FIFO method in its process costing system. Data concerning the first processing department for the most recent month are listed below:
Beginning work-in-process inventory:
Units in beginning work-in-process inventory 1,700
Materials costs $32,300
Conversion costs $18,700
Percent complete with respect to materials 70%
Percent complete with respect to conversion 25%
Units started into production during the month 8,900
Units transferred to the next department during the month 7,700
Materials costs added during the month $154,600
Conversion costs added during the month $253,900
Ending work-in-process inventory:
Units in ending work-in-process inventory 2,900
Percent complete with respect to materials 80%
Percent complete with respect to conversion 35%
The cost per equivalent unit for conversion costs for the first department for the month is closest to:____.
a. $29.33.
b. $29.00.
c. $31.78.
d. $35.51.

Answers

Answer:

$31.28

Explanation:

Calculation to determine what The cost per equivalent unit for conversion costs for the first department for the month is closest to:

First step is to calculate the Total Conversion Cost

Total Conversion Cost=$253,900+$18,700

Total Conversion Cost=$$272,600

Second step is to calculate the Equivalent Units

Equivalent Units =( 7,700 x 100%) + (1,700 + 8,900 - 7,700 ×35%)

Equivalent Units =( 7,700 x 100%) + (2,900 x 35 %)

Equivalent Units =7,700+1,015

Equivalent Units = 8,715 units

Now let calculate the Cost per Equivalent Units using this formula

Cost per Equivalent Unit = Total Cost ÷ Total Equivalent Units

Cost per Equivalent Unit = $272,600 ÷ 8,715 units

Cost per Equivalent Unit = $31.28

Therefore The cost per equivalent unit for conversion costs for the first department for the month is closest to:$31.28

Montgomery owns a nuclear power plant in the town of Springfield. His power plant dumps substantial quantities of radioactive waste into the local pond, which has given rise to a mutant guppy fish population with three eyes.The town decides to have Montgomery do something about the externality. Which method would NOT result in Montgomery accounting for the social cost of running the power plant

Answers

Answer:

Subsidize Montgomery for every three-eyed fish they find in the pond.

Explanation:

From the question we are informed about Montgomery who owns a nuclear power plant in the town of Springfield. His power plant dumps substantial quantities of radioactive waste into the local pond, which has given rise to a mutant guppy fish population with three eyes.The town decides to have Montgomery do something about the externality. In this case the method that would NOT result in Montgomery accounting for the social cost of running the power plant is Subsidize Montgomery for every three-eyed fish they find in the pond. Social cost can be regarded as addition of private costs that comes from a transaction as well as costs that is been imposed on the consumers as a result of exposure to transaction that did not compensated or charged for. It is addition of both private and external costs. Therefore, if there is subsidy for three-eyed fish will prevent him from social cost

Schweitzer realized that in many cases individuals could only accomplish direct human service in collaboration with official organization. What he wanted was: to help fund such organizations. to be a leader in such organizations. an absolutely personal and independent activity. to increase the number of official organizations dedicated to direct human service.

Answers

Answer: an absolutely personal and independent activity

Explanation:

Since Schweitzer realized that direct human service can only be accomplished when one collaborates with an official organization, this shows that he wanted to be an absolutely personal and independent activity.

In such case, he wants an activity that will be free from the outside control. Other options are wrong as he wasn't really interested in funding of organizations, or increasing the number of official organizations that are dedicated to direct human service.

Record the following transactions as general journal entries. Use the gross-price method.
Aug. 6 Purchased $830 of merchandise on account from Johnston Co. Credit terms 2/10, n/30.
8 Bought an $18,000 truck from Pillner Co., paying $3,000 down; balance on account.
13 Purchased $2,611 of merchandise for cash from Pillner and Co.
15 Paid for the August 6 purchase of merchandise from Johnston Co.
17 Purchased $1,743 of merchandise from Luis Co. Credit terms 2/10, n/30.

Answers

Answer:

General Journal Entries:

Aug. 6 Debit Inventory $830

Credit Accounts Payable (Johnston Co.) $830

To record the purchase of merchandise; Credit terms 2/10, n/30.

Aug. 8 Debit Truck $18,000

Credit Accounts Payable (Pillner Co.) $15,000

Credit Cash $3,000

To record the purchase of truck.

Aug. 13 Debit Inventory $2,611

Credit Cash $2,611

To record the purchase of inventory for cash.

Aug. 15 Debit Accounts Payable (Johnston Co.) $830

Credit Cash $813

Credit Cash Discounts $17

To record the payment on account, including discounts.

Aug. 17 Debit Inventory $1,743

Credit Accounts Payable (Luis Co.) $1,743

To record the purchase of goods; Credit terms 2/10, n/30.

Explanation:

a) Data and Analysis:

Aug. 6 Inventory $830 Accounts Payable (Johnston Co.) $830

Credit terms 2/10, n/30.

Aug. 8 Truck $18,000 Accounts Payable (Pillner Co.) $15,000 Cash $3,000

Aug. 13 Inventory $2,611 Cash $2,611

Aug. 15 Accounts Payable (Johnston Co.) $830 Cash $813 Cash Discounts $17

Aug. 17 Inventory $1,743 Accounts Payable (Luis Co.) $1,743

Credit terms 2/10, n/30.

Which of the following principles are important to keep in mind when establishing a forecasting process within your organization: A) Convergence: Allowing individuals within your organization to discuss and brainstorm together as a group before submitting their forecasts to ensure that they have as much relevant information as possible. B) Incentives: Ensuring that individuals are incentivized to report their forecast accurately. C) Diversity: Invite a diverse set of individuals from across the company to participate in the forecasting process.

Answers

Answer: A, B, and C

Explanation:

When forecasting, it is important that the cognitive resources of a diverse range of people are used. This is why it is important that a diverse set of individuals in the organization are allowed to discuss and brainstorm together as a group so as to come up with the best forecasts.

Individuals should also be incentivized to forecast accurately. These incentives can either reward accuracy or punish overforecasting such that the individuals try their best to forecast accurately.

All of the following are examples of federal government programs available to families in need
except:
A. public housing
B. special housing for nuclear families.
C. emergency shelter grants for the homeless.
D. special housing for aging adults.

Answers

Answer:

I think the answer is B. No guarantees.

Explanation:

at a higher price the quantity supplied of a product typically is

higher or lower

Answers

Answer:

The law of supply states, that higher prices lead to higher quantities of things.

Explanation:

I searched it up. I was confused. Sorry for searching it up.

North Pole Toys needs to decide on their newest product line for Christmas. They narrowed their options to two possibilities: Product A would incur a fixed cost of $3,000 and a variable cost of $6 per unit and sells for $7.50; Product B would incur a fixed cost of $1,200 and a variable cost of $9 per unit and sells for $10.
A. What is the break-even point for each of the two products?
B. What is the point of indifference between the two products?

Answers

Answer:

A-1. Product A break-even point = 2,000 units

A.2. Product A break-even point = 1,200 units

B. Point of indifference between the two products = 600 units

Explanation:

A. What is the break-even point for each of the two products?

Break-even point which is the point at which the total cost of production of a product is equal to the total revenue of the product can be calculated using the following formula:

Break-even point = Fixed cost / (Selling price per unit - Variable cost per unit) ........ (1)

Using equation (1), we have:

A-1. Product A break-even point = $3,000 / ($7.50 - $6) = 2,000 units

A.2. Product A break-even point = $1,200 / ($10 - $9) = 1,200 units

B. What is the point of indifference between the two products?

Point of indifference between the two products which is the point at which the total costs of the two products are the same can be calculated as follows:

Differential fixed cost = Product A fixed cost - Product B fixed cost = $3,000 - $1,200 = $1,800

Differential variable cost per unit = Product B fixed cost variable cost per unit - Product A variable cost per unit = $9 - $6 = $3

Point of indifference between the two products = Differential fixed cost / Differential variable cost per unit = $1,800 / $3 = 600 units

Note: To obtain any of the two differentials, the lower must be deducted from the higher as done above.

Sonic Inc. manufactures two models of speakers, Rumble and Thunder. Based on the following production and sales data for June, prepare (a) a sales budget and (b) a production budget: Rumble Thunder Estimated inventory (units), June 1 284 79 Desired inventory (units), June 30 327 69 Expected sales volume (units): Midwest Region 4,300 4,800 South Region 5,050 4,400 Unit sales price $95 $225

Answers

Answer:

Sonic Inc.

a. Sales Budget for the month of June:

                                                         Rumble     Thunder          Total

Midwest Region                               4,300           4,800             9,100

South Region                                   5,050           4,400            9,450

Total units sold                                9,350           9,200           18,550

Sales price                                          $95            $225

Expected Sales Revenue         $888,250 $2,070,000  $2,958,250

b. Production Budget for the month of June:

                                                              Rumble     Thunder    Total

Desired inventory (units), June 30        327               69          396

Total units sold                                   9,350          9,200     18,550

Total units available for sale             10,287          9,269     19,556

Estimated inventory (units), June 1      284                79          363

Units to be produced                       10,003           9,190      19,193

Explanation:

a) Data and Calculations:

                                                        Rumble     Thunder

Estimated inventory (units), June 1     284             79

Desired inventory (units), June 30     327             69

Expected sales volume (units):

Midwest Region                               4,300        4,800

South Region                                   5,050        4,400

Unit sales price                                   $95        $225

When George and Arthurine Renfro decided to start a family business in 1990 and market chowchow, a southern regional food, they had to determine how they would price the chowchow by examining the demand for the product (would people rather eat home-made or store-bought), the cost of getting the jars for bottling the chowchow, and how much it would cost to distribute the product to area stores. In other words, the Renfros had to begin the development of their pricing strategy by:

Answers

Answer:

identifying pricing constraints.

Explanation:

From the question we are informed about George and Arthurine Renfro decided who decided to start a family business in 1990 and market chowchow, a southern regional food, they had to determine how they would price the chowchow by examining the demand for the product (would people rather eat home-made or store-bought), the cost of getting the jars for bottling the chowchow, and how much it would cost to distribute the product to area stores. In other words, in this case, the Renfros had to begin the development of their pricing strategy by identifying pricing constraints. .

Pricing constraints can be regarded as

factors which brings about limit of latitude of prices which a company may set.

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