Speedy Auto Repairs uses a job-order costing system. The company’s direct materials consist of replacement parts installed in customer vehicles, and its direct labor consists of the mechanics’ hourly wages. Speedy’s overhead costs include various items, such as the shop manager’s salary, depreciation of equipment, utilities, insurance, and magazine subscriptions and refreshments for the waiting room.
The company applies all of its overhead costs to jobs based on direct labor-hours. At the beginning of the year, it made the following estimates:
Direct labor-hours required to support estimated output 20,000
Fixed overhead cost $ 350,000
Variable overhead cost per direct labor-hour $ 1.00
Required:
1. Compute the predetermined overhead rate.
2. During the year, Mr. Wilkes brought in his vehicle to replace his brakes, spark plugs, and tires. The following information was available with respect to his job:
Direct materials $ 590
Direct labor cost $ 109
Direct labor-hours used 6
Compute Mr. Wilkes’ total job cost.
3. If Speedy establishes its selling prices using a markup percentage of 40% of its total job cost, then how much would it have charged Mr. Wilkes?

Answers

Answer 1

Answer:

Instructions are below.

Explanation:

Giving the following information:

Direct labor-hours required to support estimated output 20,000

Fixed overhead cost $ 350,000

Variable overhead cost per direct labor-hour $ 1.00

First, we need to calculate the predetermined overhead rate:

Predetermined manufacturing overhead rate= total estimated overhead costs for the period/ total amount of allocation base

Predetermined manufacturing overhead rate= (350,000/20,000) + 1

Predetermined manufacturing overhead rate= $18.5 per direct labor hour

Job:

Direct materials $ 590

Direct labor cost $ 109

Direct labor-hours used 6

Total cost= 590 + 109 + 6*18.5

Total cost= $810

Finally, the selling price:

Selling price= 810*1.4= $1,134


Related Questions

A company purchases equipment for $32,000 cash. This transaction should be shown on the statement of cash flows under:________

a. operating activities
b. investing activities
c. noncash investing and financing activities
d. financing activities

Answers

Answer:

b. investing activities

Explanation:

Cash flow can be defined as the net amount of cash and cash-equivalents that is flowing into (received) and out (given) of a business. There are three components of the cash flow;

1. Operating cash flow: all cash generated from the business activities of an organization.

2. Financing cash flow: all payments made by an organization and profits from issuance of debts and equity.

3. Investing cash flow: costs associated with purchasing of capital assets and investments of cash resources in other businesses.

A company purchases equipment for $32,000 cash. This transaction should be shown on the statement of cash flows under investing activities.

Generally, investing activities comprises of purchasing physical assets, investing in securities and the sale of assets or securities associated with the company.

Hence, a company that purchases equipment for $32,000 cash should show the transaction on the statement of cash flows under investing activities.

Kunkel Company makes two products and uses a conventional costing system in which a single plantwide predetermined overhead rate is computed based on direct labor-hours. Data for the two products for the upcoming year follow:
Mercon Wurcon
Direct materials cost per unit $ 9.00 $ 7.00
Direct labor cost per unit $15.00 $ 17.00
Direct labor-hours per unit 0.40 4.80
Number of units produced 4,000 8,000
These products are customized to some degree for specific customers.
Required:
1. The company's manufacturing overhead costs for the year are expected to be $1,600,000. Using the company's conventional costing system, compute the unit product costs for the two products.
2. Management is considering an activity-based costing system in which half of the overhead would continue to be allocated on the basis of direct labor-hours and half would be allocated on the basis of engineering design time. This time is expected to be distributed as follows during the upcoming year:
Mercon Wurcon Total
Engineering design time (in hours) 8,000 8,000 16,000
Compute the unit product costs for the two products using the proposed ABC system.

Answers

Answer:

Instructions are below.

Explanation:

Giving the following information:

Mercon Wurcon

Direct materials cost per unit $ 9.00 $ 7.00

Direct labor cost per unit $15.00 $ 17.00

Direct labor-hours per unit 0.40 4.80

Number of units produced 4,000 8,000

A. First, we need to calculate the predetermined overhead rate:

Total direct labor hours= 0.4*4,000 + 4.8*8,000= 40,000

Overhead= 1,600,000

Predetermined manufacturing overhead rate= total estimated overhead costs for the period/ total amount of allocation base

Predetermined manufacturing overhead rate= 1,600,000/40,000

Predetermined manufacturing overhead rate= $40 per direct labor hour

Now, we can determine the unitary product cost.

Mercon= 9 + 15 + 40*0.4= $37

Wurcon= 7 + 17 + 4.8*40= $216

B.

Mercon Wurcon Total

Engineering design time (in hours) 8,000 8,000 16,000

Now, we have two different allocation rates:

Direct-labor hours= 800,000/40,000= $20 per direct labor hour

Engineer desing= 800,000/16,000= $50 per engineer desing hour

Finally, we can determine the unitary product cost:

Engineer design per unit:

Mercon= 8,000/4,000= 2

Wurcon= 8,000/8,000= 1

Mercon= 9 + 15 + (20*0.4 + 50*2) = $132

Wurcon= 7 + 17 + (20*4.8 + 50*1)= $170

Black Friday, the day after Thanksgiving, is the largest shopping day of the year. Do the early shoppers, who often wait in line for hours in the cold to get doorbuster sale items, have elastic or inelastic demand?

Answers

Answer:

Early shoppers have elastic demand because of the quantity demanded. That changes significantly as the result of a price change. Elastic means ‘sensitive’. Which means shoppers are responding to Black Friday deals currently happening so they can buy products they/want/need at the prices they wish to spend.

Answer: I personally would say the shoppers who wait in line for hours have an elastic demand.

Explanation: The reason why they have an elastic demand is because an elastic demand means when an elastic product is defined as one where a change in the price of the product leads to a significant change in the demand for that product. Which the people waiting outside are buying the item due to the change in price.

Intra-Spect Mining Co. acquired mineral rights for $153,000,000. The mineral deposit is estimated at 90,000,000 tons. During the current year, 23,400,000 tons were mined and sold.

Required:
a. Determine the amount of depletion expense for the current year. Round the depletion rate to two decimals places.
b. Journalize the adjusting entry on December 31 to recognize the depletion expense.

Answers

Answer:

a. Determine the amount of depletion expense for the current year.

$39,780,000

b. Journalize the adjusting entry on December 31 to recognize the depletion expense.

Dr Depletion expense 39,780,000

    Cr Accumulated depletion: Mine 39,780,000

Explanation:

depletion expense per ton mined = $153,000,000 / 90,000,000 = $1.70 per ton

depletion expense for current year = $1.70 x 23,400,000 = $39,780,000

Depletion expense is similar to depreciation expense since the carrying value of the asset decreases as minerals are being mined.

Following are selected transactions for Vitalo Company.

Nov. 1 Accepted a $16,000, 180-day, 5% note from Kelly White in granting a time extension on her past-due account receivable.
Dec. 31 Adjusted the year-end accounts for the accrued interest earned on the White note.
Apr. 30 White honored her note when presented for payment.

Calculate the interest amounts at December 31st and April 30th and use those calculated values to prepare your journal entries.

Answers

Answer and Explanation:

The Computation of interest amount is shown below:-

Particulars           Total through     Through maturity   Through maturity

                              Maturity              Nov. 1                            Jan 1

Principal               $16,000                 $16,000                     $16,000

Rate                          5%                       5%                               5%

Time                     180 ÷ 360            60 ÷ 360                  120 ÷ 360

Total interest         $400                    $133                             $267

2. The Journal entries are shown below:-

a. Notes receivable Dr, $16,000

         To accounts receivable $16,000

(Being issuance of notes is recorded)

b. Interest receivable Dr, $133

        To Interest revenue $133

(Being interest revenue is recorded)  

c. Cash Dr, $16,400

        To Notes receivable  $16,000

         To Interest revenue  $267

          To Interest receivable $133

(Being cash received is recorded)

Game theory is useful for understanding oligopoly behavior because: there are so many firms in an oligopoly that all are price takers. firms must differentiate their products if they are to remain in business. firms recognize that because there are only a few firms mutual interdependence is important. without it firms would not be able to maintain cartel agreements. it allows firms to develop greater monopoly power.

Answers

Answer:

firms recognize that because there are only a few firms mutual interdependence is important.

Explanation:

Game theory is useful for understanding oligopoly behavior because firms recognize that because there are only a few firms mutual interdependence is important.

An oligopoly can be defined as a market structure comprising of a small number of firms (sellers) offering identical or similar products, wherein none can limit the significant influence of others.

Hence, under the game theory, when firms makes a decision about their business, it is expected that they consider how the other firms would react to such decisions.

Crane Company has gathered the following information.
Units in beginning work in process 0
Units started into production37,300
Units in ending work in process8,200
Percent complete in ending work in process:
Conversion costs40%
Materials100%
Costs incurred:
Direct materials$78,330
Direct labor$66,500
Overhead$105,114
1. Compute equivalent units of production for materials and for conversion costs.
Materials
Conversion Costs
The equivalent units of production
2. Determine the unit costs of production. (Round unit costs to 2 decimal places, e.g. 2.25.)
Materials
Conversion Costs
Unit costs
$
$
3. Show the assignment of costs to units transferred out and in process.
Units transferred out $
Units in ending work in process

Answers

Answer:

1. Compute equivalent units of production for materials and for conversion costs

Equivalent units of Materials: (Units in Beginning Work in process + Units started into production - Units in ending work in process) + Units in ending work in process

= (0 + 37,300 - 8,200) + 8,200

= 37,300

Equivalent units of conversion costs : (Units in Beginning Work in process + Units started into production - Units in ending work in process) + (Units in ending work in process * 40%)

= (0 + 37,300 - 8,200) + (8,200 * 40%)

=29,100 + 3,280

= 32,380

2. Determine the unit costs of production

Unit costs of materials = Direct materials / Equivalent units of Materials

= $78,330 / 37,300

= $2.1

Unit costs of conversion costs = (Direct labor + Overhead) / Equivalent units of conversion costs

= ($66,500 + $105,114) / 32,380

= $171,614 / 32,380

= $5.3

3. Show the assignment of costs to units transferred out and in process

Units ending work in process = Materials + Conversion costs

where, Materials = 8,200 * $2.1 = $8,202

Conversion costs = 3,281 * $5.3 = $17,389

( 8,200 * 40%)

Units ending work in process = $8,202 + $17,389

= $25,591

Which of the following terms refers to the necessary stress that activates and motivates people to achieve goals and change their environments?

a. distress.
b. cognitive dissonance
c. general adaptation syndrome.
d. eustress.
e. emotional dissonance

Answers

Answer:

d. eustress

Explanation:

Eustress  can be seen or refers to the stress which can  be  beneficial to the person or individual involved, and this stress can either be  psychological or  physical such as exercising ,which is why EUSTRESS can tend to be a  positive response that a person or an individual has to a stressor and  can depend on one's current feelings of control, desirability as well as  timing of the stressor .

Therefore EUSTRESS help to  produces  positive feelings such as   excitement, fulfillment, satisfaction that activates and motivates people to achieve goals and change their environments.

Abburi Company's manufacturing overhead is 55% of its total conversion costs. If direct labor is $45,900 and if direct materials are $27,200, the manufacturing overhead is:

Answers

Answer:

Manufacturing Overheads = $56100

Explanation:

The conversion cost defined simply is the cost involved in turning the raw material or direct material into the finished products. Conversion cost is calculated by adding the direct labor cost and the manufacturing overhead cost.

Conversion cost = Direct labor + Manufacturing overheads

As we know that the manufacturing overhead is 55% of conversion cost, then the direct labor cost is 45% of conversion cost.

If 45% of conversion cost is $45900, then the total conversion cost will be,

Conversion cost = 45900 * 100/45   = $102000

Manufacturing Overheads = 102000 - 45900  = $56100

How could managers use increased worker flexibility and diligence to increase the competitiveness of their manufacturing sites

Answers

Explanation:

In order to increase the flexibility and diligence of workers in order to increase the competitiveness of their manufacturing sites, it is ideal for management to offer working conditions that allow employees greater benefits, such as greater mobility, with a layout that includes the correct flow between people, products and materials.

It is also ideal to implement technologies that reduce the bureaucracy both at work and facilitate communication and carrying out tasks.

Mobility also includes remote work using technology.

These are strategies that help to make work more flexible and, consequently, increase innovation in work and worker motivation.

The correct way in which the flexibility of the workers in an organization can be increased is by adapting to suitable principles of business management as per the size and scale of the business.

This will also help the manager to increase the competitiveness in the market and also beat the need for optimum level of production in the organization.

Principles of Business Management.

The principles of business management as given by economist Henry Fayol are a great source for how the business can be run efficiently and effectively using the resources available.

There can be chain level management that can be followed to achieve specialization of work and bring in additional capital or workforce to divide the work uniformly.

Manufacturing can also be increased by doing departmentalization in management to save up costs and achieve optimum utilization of resources.

Hence, a manager may adapt to different principles of management to increase competitiveness and effectiveness in the level of manufacturing.

Learn more about Principles of Management here :

https://brainly.com/question/14493167

Flounder Corporation sells rock-climbing products and also operates an indoor climbing facility for climbing enthusiasts. During the last part of 2017, Flounder had the following transactions related to notes payable.
Sept. 1 Issued a $14,400 note to Pippen to purchase inventory. The 3-month note payable bears interest of 8% and is due December 1. (Flounder uses a perpetual inventory system.)
Sept. 30 Recorded accrued interest for the Pippen note.
Oct. 1 Issued a $21,600, 8%, 4-month note to Prime Bank to finance the purchase of a new climbing wall for advanced climbers. The note is due February 1.
Oct. 31 Recorded accrued interest for the Pippen note and the Prime Bank note.
Nov. 1 Issued a $26,400 note and paid $8,900 cash to purchase a vehicle to transport clients to nearby climbing sites as part of a new series of climbing classes. This note bears interest of 7% and matures in 12 months.
Nov. 30 Recorded accrued interest for the Pippen note, the Prime Bank note, and the vehicle note.
Dec. 1 Paid principal and interest on the Pippen note.
Dec. 31 Recorded accrued interest for the Prime Bank note and the vehicle note.
a) Prepare journal entries for the transactions noted above.
b) Post the above entries to the Notes Payable, Interest Payable, and Interest Expense accounts.
c) Show the balance sheet presentation of notes payable and interest payable at December 31
d) How much interest expense relating to notes payable did Flounder incur during the year?
interest expense incurred during the year: $ ?

Answers

Answer:

a) Prepare journal entries for the transactions noted above.

Sept. 1 Issued a $14,400 note to Pippen to purchase inventory. The 3-month note payable bears interest of 8% and is due December 1. (Flounder uses a perpetual inventory system.)

Dr Inventory 14,400

    Cr Notes payable 14,400

Sept. 30 Recorded accrued interest for the Pippen note.

Dr Interest expense 96

    Cr Interest payable 96

Oct. 1 Issued a $21,600, 8%, 4-month note to Prime Bank to finance the purchase of a new climbing wall for advanced climbers. The note is due February 1.

Dr Cash 21,600

    Cr Notes payable 21,600

Oct. 31 Recorded accrued interest for the Pippen note and the Prime Bank note.

Dr Interest expense 240

    Cr Interest payable 240

Nov. 1 Issued a $26,400 note and paid $8,900 cash to purchase a vehicle to transport clients to nearby climbing sites as part of a new series of climbing classes. This note bears interest of 7% and matures in 12 months.

Dr Vehicle 35,300

    Cr Notes payable 26,400

    Cr Cash 8,900

Nov. 30 Recorded accrued interest for the Pippen note, the Prime Bank note, and the vehicle note.

Dr Interest expense 394

    Cr Interest payable 394

Dec. 1 Paid principal and interest on the Pippen note.

Dr Notes payable 14,400

Dr Interest payable 288

    Cr Cash 14,688

Dec. 31 Recorded accrued interest for the Prime Bank note and the vehicle note.

Dr Interest expense 298

    Cr Interest payable 298

b) Post the above entries to the Notes Payable, Interest Payable, and Interest Expense accounts.

    notes payable                                           interest payable

debit               credit                                  debit               credit

                       14,400                                                       96

                       21,600                                                       240

                       26,400                                                      394

14,400                                                       288

                       48,000                                                     298

                                                                                         740                  

  interest expense                                          

debit               credit      

96

240

394

298                            

1,028

c) Show the balance sheet presentation of notes payable and interest payable at December 31

notes payable balance December 31 = $48,000

interest payable balance December 31 = $740

d) How much interest expense relating to notes payable did Flounder incur during the year?

$1,028

Equivalent Units and Cost per Equivalent Unit-Weighted-Average Method [LO5-2, LO5-3]
Pureform, Inc., uses the weighted-average method in its process costing system. It manufactures a product that passes through two departments. Data for a recent month for the first department follow:
Units Materials Labor Overhead
Work in process inventory, beginning 58,000 $ 56,200 19,700 $24,100
Units started in process 549,000
Units transferred out 570,000
Work in process inventory, ending 37,000
Cost added during the month $ 743,270 $ 243,460 $297,540
The beginning work in process inventory was 80% complete with respect to materials and 65% complete with respect to labor and overhead. The ending work in process inventory was 60% complete with respect to materials and 40 % complete with respect to labor and overhead.
Required:
1. Compute the first department's equivalent units of production for materials, labor, and overhead for the month.
2. Determine the first department's cost per equivalent unit for materials, labor, and overhead for the month. (Round your answers to 2 decimal places.)
Overhead Labor Materials
1. Equivalent units of production
2. Cost per equivalent unit

Answers

Answer:

                                                                 Material      Labour          Overhead

1) Total equivalent unit                         607,000           584,800         584,800

2) Cost per equivalent unit (a/b)              1.32               0.45          0.55  

Explanation:

Under the weighted average method of valuation, to account for completed units, it is assumed that the entire degree of work required is done in the period under consideration. So there is no separation of the completed units into opening inventory and fully worked.

Cost per equivalent unit = cost / total equivalent units  

1) Equivalent units of production

                                                            Material      Labour          Overhead

                                       Unit              EU                 EU                   EU          

Transferred out           570,000      570,000       570,000          570,000

Work in progress         37,000        22,200       14,800                    14,800

Total equivalent unit                        607,000           584,800         584,800

% of work done on WIP                    60%                   40%               40%

Note the  equivalent unit for WIP is computed by multiplying the degree of work done (in %) by the units of WIP for each of the element of cost.

For example, the EU of material for WIP = 60% × 37,000 = 22,200

2. Cost per equivalent unit

                                                              $               $                  $

Cost brought forward                       56,200      19,700         24,100

Cost incurred and added                743,270      243,460      297,540

Total cost (a)                                     799,470 263,160       321,640

Total equivalent unit(b)                     607,000     584,800      584,800

Cost per equivalent unit (a/b)               1.32     0.45          0.55  

Cost per equivalent unit = Total cost / total equivalent units  

A $20,000 loan with interest at 3.5% is being repaid by 35 level annual payments. The first payment is due one year after the loan is issued. Beginning with the seventeenth payment, the borrower is permitted to pay only one-third the normal annual payment. After the twelfth reduced payment, the loan is renegotiated. The revised level payment P will yield the lender 4% per year over the remaining seven years. Find P.

Answers

Answer:

To find EMI (P) we know that the yearly EMI for the loan of $20000 for 35 years at an interest of 3.5% is $992 per year.

Therefore upon calculating the loan after the seventeenth year we have $19252

The EMI calculated after the one-third permitted on the seventeenth payment is, therefore: $992*1/3= 992/3=$330

Therefore, the balance calculated after the twenty-seventh instalment = $6150

Therefore the yearly EMI (P) for the loan of $6150 at 4% for the remaining eight years is $900 per year.

Explanation:

To find EMI (P) we know that the yearly EMI for the loan of $20000 for 35 years at an interest of 3.5% is $992 per year.

Therefore upon calculating the loan after the seventeenth year we have $19252

The EMI calculated after the one-third permitted on the seventeenth payment is, therefore: $992*1/3= 992/3=$330

Therefore, the balance calculated after the twenty-seventh instalment = $6150

Therefore the yearly EMI (P) for the loan of $6150 at 4% for the remaining eight years is $900 per year.

If two firms producing substitutes agree to fix prices, then their prices will 1.____________ . If two firms producing complements agree to fix prices, then their prices will 2.____________ .

Answers

Answer: increase; decrease.

Explanation:

Price fixing is a situation that occurs when two companies come together and form an agreement whereby the price of a particular goods or services will not be sold below that particular price.

When two firms producing substitutes agree to fix prices, then their prices will increase and when two firms that are producing complements fix prices, then their prices will reduce.

A firm only has current assets and fixed assets. Its current assets are $100,000 and total assets are $300,000. The firm's sales are $900,000. The firm's fixed asset turnover is

Answers

Answer:

Firm's fixed asset turnover = 4.5

Explanation:

Given:

Current assets = $100,000

Total assets = $300,000

Firm's sales = $900,000

Find:

Firm's fixed asset turnover

Computation:

Fixed assets = Total assets - Current assets

Fixed assets = $300,000 - $100,000

Fixed assets = $200,000

Fixed asset turnover = Sales / Fixed asset

Firm's fixed asset turnover = $900,000 / $200,000

Firm's fixed asset turnover = 4.5

se the following information for Jett Co. to answer the following question: 2015 2014 Sales 1,200 1,000 COGS 850 700 Operating Expenses 200 200 Income Taxes 30 35 Jett Co.'s gross profit, operating profit and net profit margins for 2015 are: A. 50.0%, 32.5%, 22.5% respectively. B. 29.2%, 12.5%, 10.0%, respectively. C. 27.0%, 11.0%, 10.5%, respectively. D. 21.5%, 17.5%, 12.0%, respectively.

Answers

Answer:

B. 29.2%, 12.5%, 10.0%

Explanation:

Gross Profit = Sales - Cost of goods sold / Sales

Gross Profit = $1,200 - $850 / $1,200

Gross Profit = $350 / $1,200

Gross Profit = 0.2917

Gross Profit = 29.17%

Operating profit = Sales - Cost of goods sold - Operating Expenses / Sales

Operating profit = $1,200 - $850 - $200 / $1,200

Operating profit = $150 / $1,200

Operating profit = 0.125

Operating profit = 12.5%

Net profit margin = Sales - Cost of goods sold - Income Taxes / Sales

Net profit margin= $1,200 - $850 - $200 - $30 / $1,200

Net profit margin $120 / $1,200

Net profit margin= 0.1

Net profit margin= 10%

On April 2 a corporation purchased for cash 7,000 shares of its own $11 par common stock at $26 per share. It sold 4,000 of the treasury shares at $29 per share on June 10. The remaining 3000 shares were sold on November 10 for $22 per share. a. Journalize the entries to record the purchase (treasury stock is recorded at cost). Apr. 2 b. Journalize the entries to record the sale of the stock. If an amount box does not require an entry, leave it blank. Jun. 10 Nov. 10

Answers

Answer:

A.

Dr Treasury stock 182,000

Cr Cash 182,000

B.

Jun 10

Dr Cash 116,000

Cr Treasury stock 104,000

Cr Paid in capital from treasury stock 12,000

Nov 10

Dr Cash 66,000

Dr Paid in capital from treasury stock 12,000

Cr Treasury stock 78,000

Explanation:

a. Preparation of the Journal entry to record the purchase

Dr Treasury stock 182,000

Cr Cash 182,000

(7,000*26)

b. Preparation of the Journal entries to record the sale of the stock

Jun 10

Dr Cash (4000*29) 116,000

Cr Treasury stock (4000*26) 104,000

Cr Paid in capital from treasury stock 12,000(116,000-104,000)

Nov 10

Dr Cash (3000*22) 66,000

Dr Paid in capital from treasury stock 12,000

Cr Treasury stock (3000*26) 78,000

At the end of the year, overhead applied was $42,000,000. Actual overhead was $40,300,000. Closing over/underapplied overhead into Cost of Goods Sold would cause net income to

Answers

Answer:

Hence, closing over  overhead into Cost of Goods Sold would cause net income to increase by $ 1,700,000

Explanation:

Overheads are charged to units produced by the means of using an estimated overhead absorption rate. This rate is computed using budgeted overhead and budgeted activity level.

As a result of this, overhead charged to total units product might be over or under absorbed compared to the actual amount incurred.

Over applied overhead = Applied overhead - Actual overhead

                                     = 42,000,000 - 40,300,00 =  1,700,000

Over applied overhead = $ 1,700,000

The adjustment required is to reduce the cost of gods sold by the amount of over-applied overhead because the cost of goods sold figure is would have over charged.

Hence, closing over  overhead into Cost of Goods Sold would cause net income to increase by $ 1,700,000 because net income and cost of Goods Sold are inversely related.

Port Allen Chemical Company processes raw material D into joint products E and F. Raw material D costs $4 per liter. It costs $100 to convert 100 liters of D into 60 liters of E and 40 liters of F. Product F can be sold immediately for $4 per liter or processed further into Product G at an additional cost of $3 per liter. Product G can then be sold for $9 per liter.
a. Determine whether Product F should be sold or processed further into Product G.
b. Calculate the net advantage (disadvantage) of further processing.
c. Use a negative sign with your answer to indicate a net disadvantage (if applicable).

Answers

Answer:

a) Product G should be produced and sold

b) Net financial advantage      $80

Explanation:

A company should process further a product if the additional revenue from the split-off point is greater than than the further processing cost.  

Also note that all cost incurred up to the split-off point are irrelevant to the decision to process further .  

                                                                                            $

Revenue after split-off point  

($9×  40 litres)                                                                 360

Revenue at the slit of point  

($4 ×   40)                                                                         (160)

Additional income from further processing                  200

Further processing cost ($3× 40)                                  (120)

Incremental income from further processing                 80

Incremental income from further processing = $80

a) The product F should be processed further and sold as product G. Doing so would increase the net income by $80.

b) Net advantage                                               $80

whipple corp. just issued 310,000 bonds with a coupon rate of 6.20 percent paid semiannually that mature in 15 years. The bonds have a YTM of 6.64 percent and have a par valueof 2000. how money was raised from the sale of the bonds?

Answers

Answer:

$594,338,200 was raised from the sale of the bonds.

Explanation:

The Price of the bond (PV) can be determined using a financial calculator as follows :

Pmt   = ($2,000 × 6.20 %) / 2 = $62

P/yr   = 2

n        = 15 × 2 = 30

YTM  = 6.64 %

FV     =  $2,000

PV     = ?

Therefore, PV = $1,917.22

Money raised = 310,000 bonds × $1,917.22

                       = $594,338,200

Make a list of at least three items that are important to double check before submitting a loan application to underwriting. List at least two things you would be sure to tell a borrower in preparation for closing. List at least three calculations that are typically used during the course of a mortgage loan transaction.

Answers

Answer:

Please see answers below.

Explanation:

A. Three important Items to double check before submitting a loan application to underwriting.

• Completeness of data : One has to be sure that all important details are captured hence none is left out. It means that there are no missing information on the application.

• Calculations performed accurately: This means that calculations such as borrower's income, qualifying ratios are calculated accurately and also double checked for the purpose of the loan underwriting.

• Documentations required by the loan programme. All Documentations required by the loan programme must be double checked before submitting a loan application to underwriting.

B. List at least two things you would be sure to tell a borrower in preparation for closing

• I will seek clarity in terms of the money borrower would be bringing to the closing table.

• The date,time,venue of closing are essential for the closing hence will be communicated to the borrower. Also, there are no right or wrong answers that may be asked or given by the borrower during the closing.

C. List at least three calculations that are typically used during the course of mortgage loan transaction.

• Income calculation

• Front end and back end ratio (DTI ratio)

• Monthly payment.

When a standalone organization is created and owned by two or more parent companies together, the strategic alliance is referred to as a(n) _____.

Answers

Answer:

Joint venture

Explanation:

A joint venture is one where two or more parties agree to pool their resources together to accomplish a particular goal.

Each participant shares in the profit, loss, and cost associated with the business.

However the venture an entity that is independent of the participant's other business interest.

So when a standalone organization is created and owned by two or more parent companies together, it is called a joint venture

"Jaymes Corporation produces high-performance rotors. It expects to produce 78,000 rotors in the coming year. It has invested $12,566,667 to produce rotors. The company has a required return on investment of 18%. What is its ROI per unit

Answers

Answer:

$29

Explanation:

The computation of return on investment per unit is shown below:-

Return on investment = Total Investment × Required Rate on Investment

= $12,566,667 × 18%

= $2,262,000.06

Return in investment per unit = Required ROI ÷ Total Rotors

= $2,262,000.06 ÷ 78,000

= $29

Therefore for computing the return on investment we simply applied the above formula.

If people lost confidence in the government what kind of money would have the least value?

Answers

If people lost confidence in the government which would have the least value?

a) fiat money

b) representative money

c) commodity money

d) gold standard

Answer:

Fiat money

Explanation:

Fiat money is a type of money or currency that is used as money because it is issued and backed by the government but it does not have any intrinsic value.

It has no intrinsic value which means that it does not have any value of its own and it is maintained by the government. Therefore, If people lost confidence in the government the kind of money that would have the least value is fiat money

"An economy is based on three sectorsdashagriculture​, ​manufacturing, and services. For each unit of​ output, agriculture requires inputs of 0.20 unit from​ agriculture, 0.40 unit from​ manufacturing, and 0.20 unit from services. For each unit of​ output, manufacturing requires inputs of 0.30 unit from​ agriculture, 0.20 unit from​ manufacturing, and 0.20 unit from services. For each unit of​ output, services requires 0.20 unit from​ agriculture, 0.30 unit from​ manufacturing, and 0.30 unit from services. Determine the production levels needed to satisfy a final demand of 0 units for​ agriculture, 40 units for​ manufacturing, and 0 units for services. The production level needed from the agricultural sector is 40.00 units."

Answers

Answer:

Required Production to fullfil a Demand for 40 industry units

Agriculture 54.4

Industry 83.2

Services 51.2

Explanation:

Input Agricuilture Industrial Service

Agriculture 0.2           0.3 0.2

Industrial 0.4           0.2 0.3

Service         0.2           0.2 0.3

We require X input to generate a demand of 0 agriculture 40 industry and 0 services

The previous matrix will be the input we solve for the output

Output Agricuilture Industrial Service

Agriculture 0.8            -0.7 -0.8

Industrial -0.6             0.8 -0.7

Service        -0.8            -0.8 0.7

We now reverse the matrix using excel:

Output Agricuilture Industrial Service

Agriculture 2           1.36 0.96

Industrial 1           2.08       0.88

Service         1           1.28 2.08

Now we multiply this by our desired outcome of

0

40

0

Agriculture 54.4

Industry 83.2

Services 51.2

Windy Inc. is considering expanding on some land that it currently owns. The initial cost of the land was $300,000 and it is currently valued at $251,900. The company has some unused equipment that it currently owns valued at $30,000 that could be used for this project if $15,000 is spent for equipment modifications. What is the amount of the initial cash flow for this expansion project

Answers

Answer:

The amount of the initial cash flow for this expansion project is $15,000.

Explanation:

It is important to remember that Sunk costs are not relevant for decision making.

Sunk Cost are costs already incurred as a results of past decisions.

The Cost of Land of $300,000 and the Cost of Equipment Valued at $30,000 are both Sunk costs and are not relevant for this expansion project.

The Relevant Costs (Initial Cash Flow) is $15,000 for modifications.

"If the top two companies in the golf club industry merged, their new market share would equal 15% of the market. This industry's new HHI would be 995. According to the FTC's historical guidelines for mergers, would the FTC approve this merger

Answers

Answer:

Yes, the FTC would ignore the merger and allow it to go through.

Explanation:

here are the options to the question ;

O No, the FTC would probably challenge the merger

O Maybe. The FTC would scrutinize the merger and make a case-by-case decislon.

Yes, the FTC would ignore the merger and allow it to go through.

HHI is used to calculate market power.

if the HHI index is less than 1000 post merger, the merger would be allowed to go through.

If the HHI index is between 1000 - 1800 post merger and the change in HHI is more than 100 after the merger, The FTC would scrutinize the merger and make a case-by-case decislon.

If the HHI index is more than 1800 post merger and the change in HHI is more than or equal to 50, he FTC would probably challenge the merger

Your firm has total sales of $22,980, costs of $14,715, and depreciation of $6,045. The tax rate is 34 percent. There are no interest expenses or other income. What is the operating cash flow?

Answers

Answer:

Thus, Operating cash flow for company is $7,510.20.

Explanation:

Total Sales = $22,980

Cost of goods sold = $14,715

Depreciation = $6,045

Profit before tax = Total Sales – Cost of goods sold – Depreciation  

= $22,980 – $14,715 – $6,045

=$2,220

Profit before tax is $2,220

Tax rate = 34%

Net profit = profit before tax × (1 – 34%)

= $1,465.20

Net profit for company is $1,465.20.

Operating cash flow = Net profit + Depreciation

= $1,465.20 + $6,045  

= $7,510.20

Thus, Operating cash flow for company is $7,510.20.

James just received an $8,000 inheritance check from the estate of his deceased rich uncle. James wants to set aside enough money to pay for a trip in five years. If the trip is expected to cost $5,000, how much of the $8,000 must James deposit now if the rate of return is 12% per year in order to have the $5,000 in five years

Answers

Answer:

$2831.13

Explanation:

The computation of the present value of 5,000 in five years is shown below:-

Present Value of 5,000 in five years = Expected cost ÷ (1 + Rate of return)^Number of years

= $5,000 ÷ (1 + 12%)^5

= $

5,000 ÷ (1.12)^5

= $2831.13

Therefore for computing the present value of 5,000 in five years we simply applied the above formula.

Hiku Inc. developed a superior touch screen technology for tablet computers that enabled multiple users to operate the screen at the same time. The technology was leased to Broadway Technologies, a consumer electronics company, for five years. Which of the following alternatives to integration does this best illustrate?

Answers

Answer:

Licensing example

Explanation:

A licensing integration occurs when a firm under contractual terms allows another firm or group of firms to use it's intellectual property usually for an agreed amount.

For example, in this case, Hiku Inc. innovative technology– which enabled multiple users to operate the screen of a tablet at the same time, was licensed out to Broadway Technologies which gave them the freedom to use the technology for five years.

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