Pension data for David Emerson Enterprises include the following:_______.
($ in millions)
Discount rate, 12%
Projected benefit obligation, January 1 $ 350
Projected benefit obligation, December 31 485
Accumulated benefit obligation, January 1 320
Accumulated benefit obligation, December 31 435
Cash contributions to pension fund, December 31 170
Benefit payments to retirees, December 31 58
Required:
Assuming no change in actuarial assumptions and estimates, determine the service cost component of pension expense for the year ended December 31.
Service cost million

Answers

Answer 1

Answer:

$151 million

Explanation:

Calculation to determine the service cost component of pension expense for the year ended December 31.

Projected benefit obligation, December 31 $485 million

Add Benefit payments to retirees, December 31 $58 million

Less Interest cost ($42 million)

(350*12%)

Less Projected benefit obligation, January 1 ($350 million)

Service cost $151 million

Therefore the service cost component of pension expense for the year ended December 31 will be $151 million


Related Questions

Suppose Dan’s cost of making pizzas is C(Q) = 4Q + (Q2/40), and his marginal cost is MC = 4 + (Q/20). Dan is a price taker. (a) What is Dan’s supply function? (b) What is Dan’s supply function if he has an avoidable fixed cost of $10? [HINT: Recall that Dan will not supply anything unless P > min AC(Q). So, as a first step, you need to find AC(Q) from C(Q). In part (a), finding min AC(Q) is easy and you should be able to do so just by looking at the formula for AC (Q). For part (b), you can find the minimum of AC by using the fact that AC(Q) = MC(Q) at the minimum point of AC.]

Answers

Answer:

(a) Dan’s supply function S(P) can be stated as follows:

S(P)= 0 If P<4.

And S(P) = 20P- 80 If P≥4

(b) Dan’s supply function S(P) can be stated as follows:

S(P)= 0 If P<5.

And S(P) = 20P- 80 If P≥5.

Explanation:

Note that the equations given in the question can be correctly stated as follows:

C(Q) = 4Q + (Q^2/40) .................. (1)

MC = 4 + (Q/20) ............................ (2)

Therefore, we can now proceed as follows:

(a) What is Dan’s supply function?

The upward portion of the MC curve is the supply function of Dan.

Equating equation (2) to P, we have:

P = 4+ (Q/20)

P- 4 = Q/20

Q = 20P -80

The shutdown rule is that P > AVCmin

AVC = C(Q) / Q .................. (3)

Substituting equation (1) into (3), we have:

AVC = ( 4Q + Q^2/40)/ Q

AVC = 4 + (Q/40) ............... (4)

Since MC cuts the AVC at its minimum, equations (2) and (4) are then equated to solve Q which is the output level at which AVC is minimum as follows:

4 + (Q/20) = 4 + (Q/40)

(Q/20) - (Q/40) = 4 - 4

(Q/20) - (Q/40) = 0

Q = 0

Substituting Q = 0 into equation (4), we have:

AVCmin = 4+ (0/40)

AVCmin = 4

This implies that Dan will produce at any price ≥ $4.

Therefore,  Dan’s supply function S(P) can be stated as follows:

S(P)= 0 If P<4.

And S(P) = 20P- 80 If P≥ 4.

(b) What is Dan’s supply function if he has an avoidable fixed cost of $10?

Since there is now a fixed cost, equation (1) becomes:

C(Q) = 4Q + (Q^2/40) + 10 ................. (5)

And the average cost (AC) will be as follows:

AC = (4Q + (Q2/40) + 10)/Q

AC = 4 + (Q/40) + (10/Q) .................... (6)

Since AC = MC when AC at its minimum, equations (2) and (6) are therefore equated to solve for Q as follows:

4 + (Q/40) + (10/Q) = 4 + (Q/20)

(Q/40) + (10/Q) = (Q/20)

Q = 20

Divide through by Q, we have:

(1/40) + (10/Q^2) = (1/20)

10/Q^2 = (1/20) - (1/40)

10/Q^2 = 0.05 - 0.025

10/Q^2 = 0.025

Q^2 = 10 / 0.025

Q^2 = 400

Q = [tex]\sqrt{400}[/tex]

Q = 20

Substituting Q = 20 into equation (6), we have:

AC = 4 + (20/40) + (10/20)

AC = $5

This implies that Dan will produce at any price ≥ $5.

Therefore, Dan’s supply function S(P) can be stated as follows:

S(P)= 0 If P<5.

And S(P) = 20P- 80 If P≥ 5

Lopez Plastics Co. (LPC) issued callable bonds on January 1, 2018. LPC's accountant has projected the following amortization schedule from issuance until maturity: Date Cash Interest Effective Interest Decrease in balance Outstanding balance 1/1/2018 $207,020 6/30/2018 $7,000 $6,211 $789 206,230 12/31/2018 $7,000 6,187 813 205,417 6/30/2019 $7,000 6,163 837 204,580 12/31/2019 $7,000 6,137 863 203,717 6/30/2020 $7,000 6,112 888 202,829 12/31/2020 $7,000 6,085 915 201,913 6/30/2021 $7,000 6,057 943 200,971 12/31/2021 $7,000 6,027 971 200,000 What is the annual stated interest rate on the bonds

Answers

The Lopez Plastics Co. issued the callable bonds at the annual stated interest rate of 7%.

Data and Calculations:

Date             Cash Interest   Effective Interest   Decrease    Outstanding

                                                                            in balance       balance

1/1/2018                                                                                        $207,020

6/30/2018       $7,000                $6,211                 $789              206,230

12/31/2018       $7,000                 6,187                    813                205,417

6/30/2019       $7,000                 6,163                   837              204,580

12/31/2019      $7,000                  6,137                   863               203,717

6/30/2020     $7,000                   6,112                  888              202,829

12/31/2020    $7,000                 6,085                    915               201,913

6/30/2021     $7,000                 6,057                   943               200,971

12/31/2021     $7,000                6,027                    971              200,000

Total cash interest per year = $14,000 ($7,000 + $7,000)

Annual stated interest rate = 7% ($14,000/$200,000 x 100)

This annual interest rate can also be worked out as 7% ($7,000/$200,000 x 100 x 2), while the effective interest rate is 6% ($6,027/$200,000 x 100).

Thus, Lopez Plastics Co. issued the callable bonds at the annual stated interest rate of 7%.

Learn more: ehttps://brainly.com/question/25654055

Hull Company reported the following income statement information for the current year: Sales $ 423,000 Cost of goods sold: Beginning inventory $ 151,500 Cost of goods purchased 286,000 Cost of goods available for sale 437,500 Ending inventory 157,000 Cost of goods sold 280,500 Gross profit $ 142,500 The beginning inventory balance is correct. However, the ending inventory figure was overstated by $33,000. Given this information, the correct gross profit would be:

Answers

Answer:

$109,500

Explanation:

Calculation to determine the correct gross profit would be:

Sales $ 423,000

Less: Corrected Cost of goods sold:($313,500)

(280,500 + $33,000)

Gross Profit $109,500

Therefore the correct gross profit would be:$109,500

Ann lives in Princeton, New Jersey, and commutes by train each day to her job in New York City (20 round trips per month). When the price of a round trip goes up from $10 to $20, she responds by consuming exactly the same number of trips as before, while spending $200 per month less on restaurant meals. Does the fact that her quantity of train travel is completely unresponsive to the price increase imply that Ann is not a rational consumer

Answers

Answer:

Yes

Explanation:

Which of the following choices represents two consumers?
A grass and grasshopper
B.rabbit and dog
C. mushroom and frog
D.turtle and flower


I need help ASAP​

Answers

Answer:

Option B

Hope it helps..

The choice that represents two types of customers is B.rabbit and dog.

What kind of customers are rabbits and dogs?

Rabbits are a type of customer that will not pay very much for the goods they buy. They prefer cheap things.

Dogs on the other hand, are easier to negotiate with to make profits because they usually accept a price as it is.

Find out more on types of customers at https://brainly.com/question/24803497.

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1. Gross domestic product is
a. the total value of all goods produced in a year.
b. the total value of all final goods and services produced in a year.
c. the total value of all services produced in a year.
d. none of the above.

Answers

the total value of goods produced and services provided in a country during one year/A

On September 12, Vander Company sold merchandise in the amount of $3,950 to Jepson Company, with credit terms of 2/10, n/30. The cost of the items sold is $2,725. Vander uses the periodic inventory system and the gross method of accounting for sales. On September 14, Jepson returns some of the merchandise. The selling price of the merchandise is $340 and the cost of the merchandise returned is $240. Jepson pays the invoice on September 18, and takes the appropriate discount. The journal entry that Vander makes on September 18 is:

Answers

Answer:

Date                        Account                                        Debit                  Credit

September 18        Cash                                            $3,537.80

                                Sales discount                           $      72.20

                                Accounts Receivable                                            $3,610

Explanation:

Net merchandise sold = 3,950 - 340

= $3,610

Sales discount is 2% if paid in 10 days which Jepson did.

= 2% * 3,610

= $72.20

Cash = Net sales - discount

= 3,610 - 72.20

= $3,537.80

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