Rustafson Corporation is a diversified manufacturer of consumer goods. The company's activity-based costing system has the following seven activity cost pools
Activity Cost Pool Estimated Overhead Cost Expected Activity
Labor-related $ 52,000 8,000 direct labor-hours
Machine-related $ 15,000 20,000 machine-hours
Machine setups 42,000 1,000 setups
Production orders 18,000 500 orders
Product testing $48,000 2,000 tests
Packaging $ 75,000 5,000 packages
General factory 108,800 8,000 direct labor-hours
a. Compute the activity rate for each activity cost pool. (Round your answers to 2 decimal places.)
b. Compute the company's predetermined overhead rate, assuming that the company uses a single plantwide predetermined overhead rate based on direct labor-hours. (Round your answer to 2 decimal places.)"

Answers

Answer 1

Answer and Explanation:

a. The computation of the activity rate is shown below:

                       (a)                         (b)                      (a ÷ b)

Activity            Estimated            Expected         Activity rate

Cost Pool        Overhead Cost   Activity

Labor-related   $52,000            8,000                 $6.50

                                                   direct labor-hours

Machine-related $15,000           20,000              $0.75

                                                    machine-hours

Machine setups 42,000              1,000 setups      $42

Production orders 18,000           500 orders         $36

Product testing  $48,000            2,000 tests        $24

Packaging           $75,000          5,000 packages  $15

General factory   108,800           8,000                 $13.60

                                                     direct labor-hours

Total                   $358,800

b. The company predetermined overhead rate is shown below:

= Total estimated overhead cost ÷ direct labor hours

= $358,800 ÷ 8,000 direct labor hours

= $44.85


Related Questions

Meginnis Corporation's relevant range of activity is 3,000 units to 7,000 units. When it produces and sells 5,000 units, its average costs per unit are as follows: Average Cost per Unit Direct materials $ 5.20 Direct labor $ 3.75 Variable manufacturing overhead $ 1.65 Fixed manufacturing overhead $ 2.60 Fixed selling expense $ 0.50 Fixed administrative expense $ 0.40 Sales commissions $ 1.50 Variable administrative expense $ 0.50 If 6,000 units are produced, the total amount of direct manufacturing cost incurred is closest to

Answers

Answer:

$53,700

Explanation:

Direct manufacturing cost = (Direct material per unit + Direct labor per unit) * Units produced

=($5.20 + $3.75) * 6,000 units

=$8.95 * 6,000

=$53,700

The total amount of direct manufacturing cost incurred is closest to $53,700

Bogart Company is considering two alternatives. Alternative A will have revenues of $147,400 and costs of $103,400. Alternative B will have revenues of $188,200 and costs of $121,600. Compare Alternative A to Alternative B showing incremental revenues, costs, and net income.

Answers

Answer:

B is better than A

Explanation:

Here, we want to compare “A” to “B”. It means if B’s amount is higher than A’s amount, it should be positive; If B’s amount is lower than A’s amount, it should be negative.

Net income for each alternative = Revenues – Costs

Since the net income is positive, B is better than A.

Please check attachment for for actual tabular calculations

When a country produces on its production possibilities curve, then this country's unemployment is expected to be at one of its lowest rates, however, prices in this country are not expected to be relatively low.

a. True
b. False

Answers

Answer:

TRUE

Explanation:

the production possibility curve shoes the number of goods that can be produced in an economy when its resources are fully employed.

if a country produces on its production possibilities curve, it means that its resources are fully employed and so unemployment would be at its lowest.

g The aggregate supply curve shifts A. rightward if the money wage rate falls. B. leftward if the aggregate demand curve shifts leftward. C. rightward if potential GDP decreases. D. leftward if potential GDP increases. E. rightward if the money wage rate rises.

Answers

Answer:

The correct option to the question above is option A "rightward if the money wage rate falls."

Explanation:

The aggregate supply curve is a graphical illustration of how the total quantity of goods and services is available for a given price and time.

When the aggregate supply curve shifts to the right, it increases. While, when the aggregate supply curve shifts to the left, it decreases.

An increase in the aggregate supply curve shows a fall in price, which makes a high price level resulting in a greater supply of real GDP.

Money wages is the amount of money paid in wages. Money wages is indirectly proportional to real wages. The aggregate supply curve decreases if the money wage rate increases and the aggregate supply curve increases when the money wage rate falls.

Aggregate supply is affected by GDP. When A GDP decreases, it also decreases aggregate supply.

Sager Industries is considering an investment in equipment that will replace direct labor. The equipment has a cost of $86,000 with a $7,000 residual value and a 10-year life. The equipment will replace three employees who has an average total wages of $15,810 per year. In addition, the equipment will have operating and energy costs of $4,190 per year. Determine the average rate of return on the equipment, giving effect to straight-line depreciation on the investment.

Answers

Answer:

130.77%

Explanation:

depreciation expense per year using straight method = (purchase cost - salvage value) / useful life = ($86,000 - $7,000) / 10 = $7,900

total costs = depreciation expense + operating and energy costs = $7,900 + $4,190 = $12,090

average rate of return = total savings / total costs = $15,810 / $12,090 = 1.30769 = 130.77%

Lindon Company is the exclusive distributor for an automotive product that sells for $34.00 per unit and has a CM ratio of 30%. The company’s fixed expenses are $193,800 per year. The company plans to sell 21,600 units this year. Required: 1. What are the variable expenses per unit? (Round your "per unit" answer to 2 decimal places.) 2. What is the break-even point in unit sales and in dollar sales? 3. What amount of unit sales and dollar sales is required to attain a target profit of $91,800 per year? 4. Assume that by using a more efficient shipper, the company is able to reduce its variable expenses by $3.40 per unit. What is the company’s new break-even point in unit sales and in dollar sales? What dollar sales is required to attain a target profit of $91,800?

Answers

Answer:

1. $23.80

2. Break even Point (units) = 19,000 units and Break even Point (dollars) = $646,000

3. Unit sales to attain a target profit = 28,000 units and Dollar sales to attain a target profit = $952,000

4. Break even Point (units) = 28,500 units, Break even Point (dollars) = $969,000 and Dollar sales to attain a target profit = $1,428,000.

Explanation:

Variable Cost % = 100% - 30%

                           = 70%

Thus, variable expenses per unit = $34.00 × 70%

                                                       = $23.80

Break even Point is the level of activity where a firm makes neither a profit nor a loss.

Break even Point (units) = Fixed Cost / Contribution per unit

                                        = $193,800 / ($34.00 ×30%)

                                        = $193,800 / $10.20

                                        = 19,000 units

Break even Point (dollars) = Fixed Cost / CM Ratio

                                           = $193,800 / 0.30

                                           = $646,000

Unit sales to attain a target profit = (Fixed Cost + Target Profit) / Contribution per unit

                                                       = ($193,800 + $91,800) / $10.20

                                                       = 28,000

Dollar sales to attain a target profit = (Fixed Cost + Target Profit) / CM Ratio

                                                       = ($193,800 + $91,800) / 0.30

                                                       = $952,000

When variable expenses reduce by $3.40 per unit.

Break even Point (units) = Fixed Cost / Contribution per unit

                                        = $193,800 / ($34.00 - $23.80 - $3.40 )

                                        = $193,800 / $6.80

                                        = 28,500 units

Break even Point (dollars) = Fixed Cost / CM Ratio

                                           = $193,800 / ($6.80/ $34.00)

                                           = $969,000

Dollar sales to attain a target profit = (Fixed Cost + Target Profit) / CM Ratio

                                                       = ($193,800 + $91,800) / 0.20

                                                       = $1,428,000

Sudoku Company issues 7,000 shares of $7 par value common stock in exchange for land and a building. The land is valued at $45,000 and the building at $85,000. Prepare the journal entry to record issuance of the stock in exchange for the land and building.

Answers

Answer:

The journal entry to record this exchange is :

Land  $45,000 (debit)

Buildings $85,000 (debit)

Common Stocks $49,000 (credit)

Share Premium $81,000 (credit)

Explanation:

The price of Common Stock is equivalent to the price required to settle the Market Cost of Land and Buildings.

Also note that the Common Stocks have a par vale of $7, this means that any amount paid in excess of the par value is accounted in the Share Premium Reserve.

The journal entry to record this exchange is :

Land  $45,000 (debit)

Buildings $85,000 (debit)

Common Stocks $49,000 (credit)

Share Premium $81,000 (credit)

The journal entry for recording the issuance of the stock for exchange for the land and building:

Land $45,000  

Building $85,000  

          To Common stock $49,000 (7,000 shares × $7)

          To Premium on issue of common stock  81,000

(Being recording of the  issuance of the stock in exchange for the land and building)

Learn more: brainly.com/question/17429689

Ivanhoe provides environmentally friendly lawn services for homeowners. Its operating costs are as follows. Depreciation $1,500 per month Advertising $350 per month Insurance $2,770 per month Weed and feed materials $17 per lawn Direct labor $9 per lawn Fuel $2 per lawn Ivanhoe charges $70 per treatment for the average single-family lawn. Correct answer. Your answer is correct. Determine the company’s break-even point in number of lawns serviced per month. Break-even point Entry field with correct answer 110 lawns LINK TO TEXT LINK TO TEXT Incorrect answer. Your answer is incorrect. Try again. Determine the company’s break-even point in dollars.

Answers

Answer:

Explanation:

To start with, we need to get the value for total fixed cost and total variable cost

Total fixed costs = Depreciation + Advertising + Insurance

= $1,500 + $350 + $2,770

= $4,620

Total variable costs per unit = Weed and feed materials + Direct labor + Lawn Fuel

= $17 + $9 + $2

= $28 per lawn

We also need to compute the contribution margin ratio

= Sales per unit - Variable cost per unit / Sales per unit

= (70 - 28) / 70

= 0.6

= 60%

Therefore;

1. Break even sales

Consider the market for meekers in the imaginary economy of Meekertown. In the absence of international trade, the domestic price of a meeker is $23. Suppose that the world price for a meeker is $24. Assume that Meekertown is too small to influence the world price for meekers once they enter meeker the international market. If Meekertown allows free trade, then it will _______________ meeker.
When a country is too small affect the world price, allowing for free trade will always increase total surplus in that country, regardless of whether it imports or exports as a result of international trade.
a. True
b. False

Answers

Answer:

Export

true

Explanation:

Because the price of meekers in meekertown is lower than the world price for meekers, meekers from meekertown are cheaper. so if free trade is allowed, other countries would want to purchase meekers from meekertown because it is cheaper.

So, meekertown would export meekers if free trade is allowed.

When a country is too small affect the world price, allowing for free trade will always increase total surplus in that country, regardless of whether it imports or exports as a result of international trade.

this is so because if the country is efficient in production of a good (producing at a lower price when compared to the world price), export of the good would increase thus increasing producer surplus. if on the other hand, the country is inefficient in producing a good and the country allows for free trade, the country can import the good. this would increase consumer surplus.

Danaher Woodworking Corporation produces fine furniture. The company uses a job-order costing system in which its predetermined overhead rate is based on capacity. The capacity of the factory is determined by the capacity of its constraint, which is an automated lathe. Additional information is provided below for the most recent month: Estimates at the beginning of the month: Estimated total fixed manufacturing overhead $ 36,400 Capacity of the lathe 400 hours Actual results: Actual total fixed manufacturing overhead $ 36,400 Actual hours of lathe use 380 hours Required: a. Calculate the predetermined overhead rate based on capacity. b. Calculate the manufacturing overhead applied. c. Calculate the cost of unused capacity.

Answers

Answer:

a. Calculate the predetermined overhead rate based on capacity.

$91 per lathe hour

b. Calculate the manufacturing overhead applied.

$34,580

c. Calculate the cost of unused capacity.

$1,820

Explanation:

Estimated total fixed manufacturing overhead $36,400

Capacity of the lathe 400 hours

predetermined overhead rate per lathe hour = $36,400 / 400 = $91

actual results:

Actual total fixed manufacturing overhead $36,400

Actual hours of lathe use 380 hours

applied overhead = $91 x 380 lathe hours = $34,580

cost of unused capacity = $36,400 - $34,580 = $1,820

Consider a fast food café of your choice. Apply 4 V’s of Operation. Describe each V as ‘High’, ‘Low’ or ‘Moderate’ with one liner reason.

Answers

Answer:

4 V's of Operation

The 4 V's of operation are Volume, Variety, Variation, and Visibility.  Let us take Mrs. Happy Food Cafe with over 100 outlets in Fiacton Town, as an example to illustrate the 4 V's of operation.

Volume: As a food cafe, the volume of production that will be required for some foods and drinks is so high that their provision requires repetitive tasks.  Based on this, procedures are normally standardized in order to achieve low cost for foods and drinks.  However, it is harder to standardize services, since personal touches are added by the servers based on their individual perceptions and abilities.

Variety: Mrs. Happy Food Cafe tries to bring some variety in her offerings to satisfy the various needs of her customers.  While variety is naturally low in the Food Cafe sector, some cafes like Mrs. Happy Good Cafe, try to satisfy customers' demands by varying the foods with Continental, African, Latino cuisines and dishes.

Variation: At Mrs Happy Food cafes, the food and drinks do not vary much as customers expect to be served the same quality of services at any of their cafes.  This is because the processes are standardized to achieve low cost.  So, the variation is moderate.

Visibility: Customers of Mrs Happy Food cafes are not able to see and track their experiences of the the processes for the food preparation that they order.   But, they can track the processes for the services because services are consumed as they are offered.  So, visibility is 'Moderate," as it is divided between the hard goods and the soft goods.  With respect to goods visibility is 'Low.'  However, with respect to the services the customers' visibility of processes is high.

Explanation:

The 4 V's of operation describe the different characteristics of the processes that various entities use to transform their inputs into outputs of goods and services.  They may be high, low, or moderate.  They include, volume, variety, variation, and visibility.

Given the following cash flows for a capital project, calculate its payback period and discounted payback period. The required rate of return is 8 percent.
Year
0 1 2 3 4 5
Glass Flows $51100 $13150 $16050 $23900 $12400 $3050
The discounted payback period is:________.
a. 0.39 year longer than the payback period.
b. 0.64 year longer than the payback period.
c. 0.76 years longer than the payback period.
d. 0.25 years longer than the payback period.

Answers

Answer:

c. 0.76 years longer than the payback period.

Explanation:

Payback period calculates how long it takes to recover the amount invested in a project from its cumulative cash flows.

the amounted invested in the project = $-51100

In year 1, the amount recovered = $-51,100 + $13150 = $-37,950

In year 2, the amount recovered =  $-37,950 + $16050 = $-21,900

In year 3, the amount recovered =  $-21,900 + $23900 = $2000

the amount invested is recovered in 2 + 21,900 / 23900 = 2.92 years

Discounted payback period calculates how long it takes to recover the amount invested in a project from its cumulative cash flows.

discounted cash flows

$13150 / 1.08 = $12,175.93

$16050 / 1.08^2 = $13,760.29

$23900 / 1.08^3 = $18972.59

$12400 / 1.08^4 = $9114.37

the amount is recovered in 3 + 6191.19 / 9114.37 = 3.68 years

the discounted payback is longer than the payback period by 3.68 years - 2.92 years = 0.76 years

The following is information for Palmer Co.:
2017 2016 2015
Cost of goods sold $643,825 $426,650 $391,300
Ending inventory 97,400 87,750 92,500
Required:
(a) Use the above information to compute inventory turnover for 2016, and its days' sales in inventory at December 31, 2016.
Numerator / Denominator = Ratio
Inventory turnover $426,650 / $90,125 = 4.7 times
Days' sales in inventory ?
(b) Use the above information to compute inventory turnover for 2017, and its days' sales in inventory at December 31, 2017.
Numerator / Denominator = Ratio
Inventory turnover $643,825 / $92,575 = 7.0times
Days' sales in inventory ?

Answers

Answer:

a.

i. 4.7 times

ii. 77.1 days

b

i. 7 times

ii. 52.1 days

Explanation:

Inventory turnover = cost of goods sold / average inventory

average inventory for 2016 = ( 87,750 + 92,500 ) / 2 = $90,125

Inventory turnover $426,650 / $90,125 = 4.7 times

Days' sales in inventory = 365 / inventory turnover = 77.1 days

for 2017

inventory turnover = cost of goods sold / average inventory

average inventory for 2017 = ( 97,400 + 87,750 ) / 2 = $92,575

Inventory turnover $643,825 / $92,575 = 7.0 times

Days' sales in inventory = 365 / inventory turnover = 52.1 days

A 30 year $1,000 par 4 3/4% Treasury Bond is quoted at 95-11 - 95-15. The note pays interest on Jan 1st and Jul 1st. A customer buys 1 bond at the ask price. What is the current yield, disregarding commissions

Answers

Answer:

4.98%

Explanation:

Calculation for the current yield

First step

Since the the bond was purchased at 95 +15/32nds this means that we have to find the bond percentage.

Calculated as

Bond Percentage = 95 + 15/32nds

Bond percentage =95.46875%

Second step is to multiply the bond percentage by $1,000

95.46875% *$1,000

= $954.6875

The last step is to find the current yield

Current yield=$47.50 /$954.6875

Current yield = 4.98%

Therefore the current yield will be 4.98%

The American car battery industry boasts that its recycling rate now exceeds 95%, the highest rate for any commodity. However, with changes brought about by specialization and globalization, parts of the recycling system are moving offshore. This is particularly true of automobile batteries, which contain lead. The Environmental Protection Agency (EPA) is contributing to the offshore flow with newly implemented standards that make domestic battery recycling increasingly difficult and expensive. The result is a major increase in used batteries going to Mexico, where environmental standards and control are less demanding than they are in the U.S. One in five batteries is now exported to Mexico. There is seldom difficulty finding buyers because lead is expensive and in worldwide demand. While U.S. recyclers operate in sealed, mechanized plants, with smokestacks equipped with scrubbers and plant surroundings monitored for traces of lead, this is not the case in most Mexican plants. The harm from lead is legendary

Answers

The correct answer to this open question is the following.

The question is incomplete. There are parts of the question missing. Indeed, there is no question posted, it is just a statement.

However, we can do research and comment on the following.

We are facing two scenarios here. Both, ethical dilemmas that need to be solved.

1) as an independent auto repair shop owner that tries to safely dispose of a few old batteries each week. (Your battery supplier is an auto parts supplier who refuses to take your old batteries.)

In this case, I would check the original agreement with the supplier to see if there is a clause on old batteries management. If not, I would ask it to help me solve this issue because I am his client and has to take care of me and the environment. Otherwise, I would have to contemplate the option of changing supplier.  

2) I am the manager of a large retailer responsible for the disposal of thousands of used batteries each day.

In this other case, I would follow the Environmental Department rules and regulations to comply with the correct procedures. This means to ask for support and orientation to get all the revisions to work properly. Because I know all the consequences of not recycling correctly or the damage done to humans and the environment. So although it could be more money, and would modernize my equipment to better manage the disposal of batteries. It would be an investment, not an expense.

Galvatron Metals has a bond outstanding with a coupon rate of 6.1 percent and semiannual payments. The bond currently sells for $947 and matures in 23 years. The par value is $1,000 and the company's tax rate is 40 percent. What is the company's aftertax cost of debt

Answers

The price would be 0000100

Justin hires Miguel to sell his baseball glove for $560. As part of their contract, Justin will pay him $100 to conduct the sale. Justin is a _______________________. Group of answer choices

Answers

Answer: Factee

Explanation:

This is a factorage transaction in which Justin will pay Miguel to act as an intermediary who will sell the baseball glove and receive a commission. That commission is known as a Factorage.

In a Factorage transaction, the intermediary being paid to sell the product is considered to be the Factor and the person who will pay for the product to be sold is the Factee. Justin in this scenario is paying for the baseball glove to be sold and so is the Factee.

Iris, a calendar year cash basis taxpayer, owns and operates several TV rental outlets in Florida and wants to expand to other states. During 2019, she spends $14,000 to investigate TV rental stores in South Carolina and $9,000 to investigate TV rental stores in Georgia. She acquires the South Carolina operations but not the outlets in Georgia. As to these expenses, Iris should: a.Expense $9,000 for 2019 and capitalize $14,000. b.Expense $23,000 for 2019. c.Capitalize $23,000. d.Capitalize $14,000 and not deduct $9,000. e.None of these choices are correct.

Answers

Answer:

b.Expense $23,000 for 2019.

Explanation:

The computation is shown below:

= Spend in the investigation for the TV rental stores in South Carolina + Spend in the investigation for the TV rental stores in Georgia

= $14,000 + $9,000

= $23,000

Hence, the amount of expense $23.000  would be considered

Therefore the option b is correct  

"Alou Company has 20,000 beginning finished goods units. Budgeted sales units are 160,000. If management desires 15,000 ending finished goods units, what are the required units of production

Answers

Answer:

155,000

Explanation:

The computation of the required units of production is shown below:-

Required units of production = Sales units + Ending finished goods - Beginning finished goods

= 160,000 units + 15,000 units - 20,000  units

= 155,000

Therefore for computing the required units of production we simply applied the above formula.

A bond has a $1,000 par value, 20 years to maturity, and pays a coupon of 5.5% per year, annually. The bond is callable in ten years at $1,075. If the bond’s yield to maturity is 5.89% per year, what is its yield to call? Question 13 options: A) 5.87% B) 6.57% C) 6.11% D) 6.43% E) 6.68%

Answers

Answer:

6.68% , option E is correct

Explanation:

The price of the bond can be computed using the below formula for bond price calculation:

bond price=face value/(1+r)^n+coupon*(1-(1+r)^-n)/r

face value is $1000

r is the yield to maturity which is 5.89%

coupon=face value*coupon rate=1000*5.5%=55

n is the number of coupons the bond would pay which is 11 coupons over 20 years

bond price=1000/(1+5.89%)^20+55*(1-(1+5.89%)^-20)/5.89%

bond price=$ 954.87  

The yield on the call can be determined using excel rate function as further explained below:

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

nper is the number of coupons the bond would pay before being called in ten years' time i.e 10 coupons

pmt is the is the amount of  annual coupon=$1000*5.5%=$55

pv is the current price of $954.87  

fv is the call price which is $1,075

=rate(10,55,-954.87,1075)=6.68%

Campbell Corporation uses the retail method to value its inventory. The following information is available for the year 2021: Cost Retail Merchandise inventory, January 1, 2021 $ 250,000 $ 286,000 Purchases 672,000 888,000 Freight-in 14,000 Net markups 26,000 Net markdowns 4,500 Net sales 860,000 Required: Determine the December 31, 2021, inventory by applying the conventional retail method using the information provided

Answers

Answer:

261,690

Explanation:

The computation of inventory is shown below:-

Particulars                        Cost         Retail           Cost-to-Retail Ratio

Beginning inventory   $250,000    $286,000  

Add Purchases            $672,000   $888,000  

Freight-in                      $14,000

Net markup                                      $26,000  

Total                              $936,000   $1,200,000

Less: Net markdowns                       $4,500

Goods available for sale                   $1,195,000  

Cost-to-retail percentage                  0.78 (in working note)

Less: Net sales                                  $860,000

Retail Estimated ending

inventory                                            $335,500  ($1,195,000 - $860,000)

At cost Estimated ending

inventory                           $261,690

Cost-to-retail percentage is

= 936,000 ÷ 1,200,000

= 0.78

Estimated ending inventory at cost is

335,500 × 0.78

= 261,690

A company earned $7,605 in net income for October. Its net sales for October were $19,500. Its profit margin is:

Answers

Answer: 39%

Explanation:

From the question, we are informed that company earned $7,605 in net income for October and that its net sales for October were $19,500.

To calculate its profit margin, we have to divide the net income by the net sales. This will be:

= 7605/19500

= 0.39

= 39%

On January 1, 2014, Pert Company purchased 85% of the outstanding common stock of Sales Company for $350,000. On that date. Sales Company's stockholders' equity consisted of common stock, $100,000; other contributed capital, $40,000; and retained earnings, $140,000. Pert Company paid more than the book value of net assets acquired because the recorded cost of Sales Company's land was significantly less than its fair value.
During 2014 Sales Company earned $148,000 and declared and paid a $50,000 dividend. Pert Company used the partial equity method to record its investment in Sales Company.
Required:
1. Prepare the investment-related entries on Pert Company's books for 2014.
2. Prepare the working paper eliminating entries for a working paper on December 31, 2014.

Answers

Answer and Explanation:

The journal entries are shown below:

a. For investment related entries

Investment in sales Dr $350,000

          To cash $350,000

(being the investment is recorded)

Investment in sales Dr ($148,000 × 85%) $125,800

          To Subsidiary income $125,800

(Being the investment in sales is recorded)

Cash Dr $42,500

      To Dividend income $42,500

(Being the dividend income is recorded)

b. For work paper eliminating entries

Equity income ($148,000 × 85%) $125,800

      To Dividend $42,500

      To investment in sales $83,300

(Being the equity income is recorded)

Common stock Dr $100,000

Other contributed capital Dr $40,000

Retained earnings Dr $140,000

Difference between implied and book value Dr $131,765 (Bal figure)

          To Investment in S Company $350,000

          To Non controlling interest $61,765  ($350,000 ÷ 0.85 × 0.15)

(Being the consolidated items are recorded)

Land Dr $131,765

         To Difference between implied and book value Dr $131,765

(Being the land is recorded)

Working note:

Particulars         Parent share    Non-conrolling interest   Total value

Purchase price

& implied value  $350,000       $61,765                            $411,765

Less:

Book value          -$238,000    -$42,000                          -$280,000

Difference

amount                $112,000          $19,765                           $131,765

Less:

Land value           -$112,000        -$19,765                         -$131,765

Balance                 $0                    $0                                  $0                    

Suppose the price level and value of the U.S. Dollar in year 1 are 1 and $1, respectively. Instructions: Round your answers to 2 decimal places. a. If the price level rises to 1.55 in year 2, what is the new value of the dollar

Answers

Answer: $0.65

Explanation:

The Price Level and the value of a currency are inversely related because inflation erodes the value of the currency. Therefore if the price level increases, the value of the currency drops. The reverse is true.

The formula therefore is is;

New Value = [tex]\frac{1}{Price Level}[/tex]

New Value = [tex]\frac{1}{1.55}[/tex]

New Value = 0.6452

New Value = $0.65

A​ monopoly's cost function is CQ and its the demand for its product is pQ where Q is​ output, p is​ price, and C is the total cost of production. Determine the profit-maximizingLOADING... price and output for a monopoly.

Answers

Answer:

The answer is "70 units".

Explanation:

In the given question some equation is missing which can be defined as follows:

[tex]C = 1.5Q^2+40Q\\\\P=320-0.5Q[/tex]  

Monopolistic functions are used where Marginal Profit = Marginal Cost where marginal revenue and marginal cost stand for the MR and  MC.

Finding the value of MR :

[tex]\ MR = \frac{\partial TR}{\partial Q} \\\\[/tex]

       [tex]= \frac{\partial PQ}{\partial Q} \\\\= \frac{\partial (320-0.5Q)Q}{\partial Q}[/tex]

       [tex]= \frac{\partial (320Q -0.5Q^2)}{\partial Q}\\\\ = \frac{\partial Q (320 -0.5Q)}{\partial Q}\\\\ \ by \ solving \ we \ get \\\\ = 320 - Q...(1)[/tex]

Calculating the value of the MC:

[tex]MC = \frac{\partial TC}{\partial Q} \\[/tex]

        [tex]=\frac{\partial (1.5Q^2 + 40Q)}{\partial Q} \\\\=\frac{\partial Q (1.5Q + 40)}{\partial Q}\\\\ \ by \ solve \ value \\\\ = 3Q + 40....(2)[/tex]

compare the above equation (i) and (ii):

[tex]\to 320 -Q = 3Q+40\\\\\to 320 -40 = 3Q+ Q\\\\\to 280 = 4Q\\\\\to 4Q =280 \\\\\to Q= \frac{280}{4}\\\\\to Q= 70 \\[/tex]

Schedule of Cash Collections of Accounts Receivable OfficeMart Inc. has "cash and carry" customers and credit customers. OfficeMart estimates that 30% of monthly sales are to cash customers, while the remaining sales are to credit customers. Of the credit customers, 25% pay their accounts in the month of sale, while the remaining 75% pay their accounts in the month following the month of sale. Projected sales for the next three months are as follows: October $133,000 November 166,000 December 243,000 The Accounts Receivable balance on September 30 was $89,000. Prepare a schedule of cash collections from sales for October, November, and December. Round all calculations to the nearest whole dollar.

Answers

Answer:

Instructions are below.

Explanation:

Giving the following information:

Sales:

30% on cash

70% on account

Sales on account:

25% in the month of the sale

75% in the following month

October $133,000

November 166,000

December 243,000

The Accounts Receivable balance on September 30 was $89,000.

Cash collection October:

Sales on cash= 133,000*0.30= 39,900

Sales on account from October= (133,000*0.7)*0.25= 23,275

Sales on account September= 89,000

Total cash collection= $152,175

Cash collection November:

Sales on cash= 166,000*0.30= 49,800

Sales on account from October= (166,000*0.7)*0.25= 29,050

Sales on account October= (133,000*0.7)*0.75= 69,825

Total cash collection= $148,675

Cash collection December:

Sales on cash= 243,000*0.30= 72,900

Sales on account from October= (243,000*0.7)*0.25= 42,525

Sales on account October= (166,000*0.7)*0.75= 87,150

Total cash collection= $202,575

Lincoln Park Co. has a bond outstanding with a coupon rate of 5.66 percent and semiannual payments. The yield to maturity is 6.3 percent and the bond matures in 16 years. What is the market price if the bond has a par value of $2,000?

Answers

Answer:

Market price of Bond = $1872.135629 rounded off to $1872.14

Explanation:

To calculate the price of the bond, we need to first calculate the coupon payment per period. We assume that the interest rate provided is stated in annual terms. As the bond is a semi annual bond, the coupon payment, number of periods and semi annual YTM will be,

Coupon Payment (C) = 2000 * 0.0566 * 1/2 = $56.6

Total periods (n)= 16 * 2 = 32

r = 6.3% * 1/2 = 3.15% or 0.0315

The formula to calculate the price of the bonds today is attached.

Bond Price = 56.6 * [( 1 - (1+0.0315)^-32) / 0.0315]  +  2000 / (1+0.0315)^32

Bond Price = $1872.135629 rounded off to $1872.14

The balanced scorecard approach relies not only on financial performance measures, but includes customers, internal business processes, and organizational learning and growth.
a. True
b. False

Answers

Answer:

Explain: false

To reduce product development time, Caterpillar connected its engineering and manufacturing divisions with its active suppliers, distributors, overseas factories, and customers, through ________.

Answers

Answer: an extranet

Explanation:

An extranet is a private network that is controlled that gives access to vendors, suppliers, partners, vendors or a group of customers that are authorized.

Therefore, to reduce product development time, Caterpillar connected its engineering and manufacturing divisions with its active suppliers, distributors, overseas factories, and customers, through an extranet.

Constanza, who is single, sells her current personal residence (adjusted basis of $262,500) for $735,000. She has owned and lived in the house for 30 years. Her selling expenses are $36,750. What is Constanza’s realized and recognized gain? Constanza’s realized gain is $ and her recognized gain would be $ .

Answers

Answer:

Realized gain $435,750

Recognized gain$ 185,750

Explanation:

Calculation for Constanza’s realized and recognized gain

The realized gain will be calculated as :

Amount realized $698,250

($735,000 − $36,750)

Less the Adjusted basis ($262,500)

Realized gain $435,750

Constanza’s Recognised gain

Realized gain $435,750

Less Section 121 exclusion ($250,000)

Recognized gain$ 185,750

Therefore Constanza’s realized gain is $435,750 and her recognized gain would be $186,750 .

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