Suppose today is May 1, 2014, and your firm produces breakfast cereal and needs 90,000 bushels of corn in July 2014 for an upcoming promotion. You would like to lock in your costs today because you are concerned that corn prices might rise between now and July. Each contract is for 5,000 bushels; the settle price for July 2014 is $5.19 per bushel. Suppose corn prices are $5.09 per bushel in July. What will your cumulative mark to market be

Answers

Answer 1

Answer:

$467,100

Explanation:

The solution of cumulative mark to market is shown below:-

Total cost for 90,000 bushels = Per bushel × Needed bushels

= $5.19 × 90,000

= $467,100

Therefore for calculating the total cost we simply applied the above formula i.e by multiplying the per bushel with the needed bushels so that the total cost for 90,000 bushels could arrive


Related Questions

The matching principle prescribes: Multiple Choice The use of the direct write-off method for bad debts. That expenses be ignored if their effect on the financial statements is unimportant to users' business decisions.

Answers

Answer: C. The use of the allowance method of accounting for bad debts

Explanation:

Here is the complete question:

The matching principle requires:

A. That expenses be ignored if their effect on the financial statements are less important than revenues to the financial statement user.

B. The use of the direct write-off method for bad debts.

C. The use of the allowance method of accounting for bad debts.

D. That bad debts be disclosed in the financial statements.

E. That bad debts not be written off.

The matching principle is also referred to as the revenue recognition principle and it simply states that recording of revenues should be done during the period when they are earned, without taking into consideration when transfer of cash takes place.

The matching principle, requires using allowance method of accounting for bad debts as this will ensure that the bad debt expenses are matched to revenue.

Which of the following is NOT an option for remedying a cost disadvantage associated with activities performed by forward channel allies (wholesale distributors and retail dealers)?

a. Change to a more economical distribution strategy such as putting more emphasis on cheaper distribution channels (perhaps direct sales via the Internet) or perhaps integrating forward into company-owned retail outlets
b. Enhance differentiation through activities such as cooperative advertising) at the forward end of the value chain
c. Pressure distributors/dealers and other forward-channel allies to reduce their costs and markups
d. Insisting on across-the-board cost cuts in all value chain activities—those performed by suppliers, those performed in- house, and those performed by distributors/dealers
e. Collaborate with forward channel allies to identify win-win opportunities to reduce costs

Answers

Answer: d. Insisting on across-the-board cost cuts in all value chain activities—those performed by suppliers, those performed in- house, and those performed by distributors/dealers

Explanation:

The cost disadvantage is from the forward channel allies and not an across the board problem which involves all value chain activities. As such, the solution should be garnered towards the forward channel allies.

Insisting on cuts in areas that could be already functioning efficiently could lead to a loss of that efficiency.

Insisting on across-the-board cost cuts in all value chain activities is therefore not an option for remedying a cost disadvantage associated with activities performed by forward channel allies.

Mazie Supply Co. uses the percent of accounts receivable method. On December 31, it has outstanding accounts receivable of $58,000, and it estimates that 5% will be uncollectible. Prepare the year-end adjusting entry to record bad debts expense under the assumption that the Allowance for Doubtful Accounts has: (a) a $986 credit balance before the adjustment. (b) a $290 debit balance before the adjustment.

Answers

Answer:

(a) a $986 credit balance before the adjustment.

$2,900 - $986 = $1,914

Dr Bad debt expense 1,914

    Cr Allowance for doubtful accounts 1,914

(b) a $290 debit balance before the adjustment.

$2,900 + $290 = $3,190

Dr Bad debt expense 3,190

    Cr Allowance for doubtful accounts 3,190

Explanation:

outstanding accounts receivable $58,000 x 5% = $2,900 in bad debt

Which of the following stages in a buying sequence will result in a specific option or set of options from which price, delivery, system compatibility, and other characteristics can be determined?

a. Determine the characteristics
b. Establish specifications
c. Search for and qualify potential suppliers
d. Request proposals

Answers

Answer:

C.

Explanation:

Since determine of characteristics has already been established the next would be to search.

A company discarded a computer system originally purchased for $18,000. The accumulated depreciation was $17,200. The company should recognize a(an):

Answers

Answer:

The company should recognize a $800 loss.

Explanation:

Depreciation is the loss of value of an asset over its useful life, and because of the accrual principle, this depreciation is matched, as an expense, with the revenues that the asset produces in a specific period of time.

In this case, the company has expensed $17,200 over the computer system useful life. When the computer system was finally discarded, $800, representing the difference between the accumulated depreciation and the original cost of the system, where not expensed. For this reason, this $800 have to be recognized as a loss.

Prepare journal entries to record the following four separate issuances of stock. A corporation issued 8,000 shares of $20 par value common stock for $192,000 cash. A corporation issued 4,000 shares of no-par common stock to its promoters in exchange for their efforts, estimated to be worth $47,000. The stock has a $1 per share stated value. A corporation issued 4,000 shares of no-par common stock to its promoters in exchange for their efforts, estimated to be worth $47,000. The stock has no stated value. A corporation issued 2,000 shares of $100 par value preferred stock for $247,000 cash.

Answers

Answer:

Journal Entries

1. A corporation issued 8,000 shares of $20 par value common stock for $192,000 cash:

Debit Cash Account $192,000

Credit Common Stock $160,000

Credit Paid-in In Excess of Par $32,000

To record the issue of 8,000 shares of $20 par value.

2. A corporation issued 4,000 shares of no-par common stock to its promoters in exchange for their efforts, estimated to be worth $47,000. The stock has a $1 per share stated value:

Debit Retained Earnings $4,000

Credit Common Stock $4,000

To record the issue of 4,000 shares of $1 stated value.

3. A corporation issued 4,000 shares of no-par common stock to its promoters in exchange for their efforts, estimated to be worth $47,000. The stock has no stated value:

Debit Retained Earnings $47,000

Credit Common Stock $47,000

To record the issue of 4,000 shares of no stated value.

4. A corporation issued 2,000 shares of $100 par value preferred stock for $247,000 cash:

Debit Cash $247,000

Credit Preferred Stock $200,000

Credit Paid-in In Excess of Par $47,000

To record the issue of 2,000 shares of $100 par value.

Explanation:

Shares can be issued at par value, above, or below par value.  When they are issued at par value, the Cash Account or Retained Accounts or Asset Account is debited, while the Stock account is credited.  If they are above par value, the difference in at par and above is credited to the Paid-in In Excess of Par account or Additional Paid-in Capital account.  When they are issued below the par value, the difference between cash received and the stock account is debited to Paid-in In Excess of Par account.

The stated value of a share is like the par value.  Some shares have no stated value and are recorded at whichever value is prevailing at the time of the issue.

"A municipality has a tax rate of 18 mills. A piece of real property in the municipality is assessed at $180,000 and has a fair market value of $165,000. The annual tax liability on the property is:"

Answers

Answer:

$3,240

Explanation:

Calculation for the annual tax liability on the property

Using this formula

Annual tax liability= (Tax rate× Real property )

Where= Tax rate =18 million

Real property=180,000

Let plug in the formula

Annual tax liability=( .018x180000)

Annual tax liability=$3,240

Therefore the annual tax liability on the property is $3,240

Levine Company uses the perpetual Inventory system.
Apr. 8 Sold merchandise for $5,700 (that had cost $4,212) and accepted the customer's Suntrust Bank Card. Suntrust charges a 4% fee.
12 Sold merchandise for $5,600 (that had cost $3,629) and accepted the customer's Continental Card. Continental charges a 2.5% fee.
Prepare journal entries to record the above credit card transactions of Levine Company. (Round your answers to the nearest whole dollar amount.)

Answers

Answer:

Journal entries are given below

Explanation:

April 8

Sales

                                                   DEBIT        CREDIT

Cash                                          $5,472

Credit Expense (5700x4%)       $228

Sales Revenue                                               $5,700

Cost of Sales

                                                DEBIT        CREDIT

Cost of goods sold                 $4,212

Inventory                                                    $4,212

April 12

Sales

                                                              DEBIT        CREDIT

Cash                                                      $5,460

Credit card expense (5600x2.5%)      $140

Sales Revenue                                                         $5,600

Cost of sales

                                                              DEBIT        CREDIT

Cost of goods sold                               $3,629

Inventory                                                                 $3,629

The company wants to end each month with ending finished goods inventory equal to 10% of the next month’s sales. Finished goods inventory on December 31 is 280 units. The budgeted production units for January are:

Answers

Answer:

Budgeted production in January 2,910 units

Explanation:

Calculation for the budgeted production units for January

Using this formula

Budgeted production in January= Budgeted sales + Desired ending inventory - Beginning inventory available

Let plug in the formula

Budgeted production in January=2,800 + (3,900*10%) - 280

Budgeted production in January=$2,800+$390-280

Budgeted production in January= 2,910 units

Therefore the Budgeted production in units for January are: 2,910 units

A unit of a business that not only incurs costs but also generates revenues is called a: Group of answer choices Performance center. Profit center. Cost center. Responsibility center. Expense center.

Answers

Answer: Profit Center

Explanation:

A Profit Center in a business is defined as a unit or segment that incurs cost but generates revenue as well. It therefore expends company resources in other to make the company revenue and so is the embodiment of the quote, spend money to make money.

An example of a Profit Center in a business would be the Sales Department. Here money is spent on wages, telephone bills, transport costs etcetera. However, by incurring these costs to sell the products of the company, the department makes revenue as well.  

Mint Corporation has several transactions with foreign entities. Each transaction is denominated in the local currency unit of the country in which the foreign entity is located. On November 2, 20X8, Mint sold confectionary items to a foreign company at a price of LCU 23,000 when the direct exchange rate was 1 LCU = $1.08. The account has not been settled as of December 31, 20X8, when the exchange rate has increased to 1 LCU = $1.10. The foreign exchange gain or loss on Mint's records at year-end for this transaction will be:

Answers

Answer:

>$460 gain

Explanation:

According to the given situation, the computation of foreign exchange gain or loss is shown below:-

Foreign exchange gain or loss = Total foreign exchange exposure × (Closing rate - Initial rate)

= >LCU 23,000 × ($1.10 -$1.08)

= >$460 gain

Therefore for computing the foreign exchange gain or loss we simply applied the above formula.

The Box Manufacturing Division of the Allied Paper Company reported the following results from the past year. Shareholders require a return of​ 9%. Management calculated a weightedminusaverage cost of capital​ (WACC) of​ 7%. Allied's corporate tax rate is​ 30.
Sales $700,000
Operating income $175,000
Total Assets $1,500000
Current liabilities $600,000
What is the division's Return on Investment (ROI)?
A) 25.00%.
B) 11.67%.
C) 40.00%.
D) 46.67%.

Answers

Answer:

Return n investment = 11.67%

Explanation:

Return on Investment is the proportion investment that is earned as operating income.

For the division, the return on investment would be the proportion of te investment in assets that is earned as  net income.

This would be determined as follows;

Return n investment = (Net income÷ Operating assets) × 100

Return n investment = (175,000   ÷ 1,500,000) × 100= 11.67%

Return n investment = 11.67%

After significant market research Dan is evaluating his business compared another local business offering a similar service. His observations tell him that the other business offers lower prices but that his own services are higher quality and result in greater customer satisfaction. What activity is Dan engaging in with his market research?

A. Qualitative analysis

B. Forecasting

C. Competitive analysis

D. Secondary research

Answers

Competitive analysis is an activity is Dan engaging in with his market research. Hence, option C is correct.



What is Competitive analysis?

A comparative analysis contrasts the advantages and disadvantages of your business with those of your rivals' products, services, and marketing plans.

A competitive analysis is a strategy that involves looking into your primary competitors to find out more about their products, sales, and marketing plans. A competitive market study can help businesses create stronger corporate strategies, fend off competitors, and increase market share, among other benefits.

A company's competitive position can be evaluated using the SWOT analysis, which is also used to develop strategic planning. It represents advantages, dangers, opportunities, and weaknesses. The SWOT analysis analyzes both internal and external factors as well as the current condition and any predicted future events.

Thus, option C is correct.

For more information about Competitive analysis, click here:

https://brainly.com/question/14866553

#SPJ5

The perceived demand for a monopolistic competitor

Answers

the answer would be b.

Q 7.34: At the end of a shift, the sales clerk turned over $21,476.38 in cash, checks, and credit card receipts to the cashier. When the supervisor looked at the cash register tape for that shift, the tape stated that the sales clerk had sold $21,478.23 in merchandise. What should the company do as a result of this difference

Answers

Answer:

A cash shortage of $1.85 has occurred.  The sales clerk must have taken away more in tips than she should.

The company can ask the sales clerk to refund the sum of $1.85 shortage provided it allows the sales clerk also to take away overages.  If not, the shortage can be taken from the overtages, if any.

Explanation:

In handling cash, shortages and overages occur.  The best policy is to prevent such shortfall and excess in cash handling as they can lead to other problems.  But, where the shortages and overages are tolerable, the company should accommodate them by creating clear company policies about the issues.  Policies provide guides to employees so that they know what they are ordinarily expected to do.

Q 10.25: Admire County Bank agrees to lend Givens Brick Company $600,000 on January 1st. Givens Brick Company signs a $600,000, 8%, 9-month note. Assuming that interest has already been accrued to September 30th, what entry will Givens Brick Company make to pay off the note and interest at maturity

Answers

Answer:

Entry is given below

Explanation:

As Givens brick company is paying off the liability of note payable and the interest amount therefore, it will be debited as it is a decrease in liability. Cash will be credited as it is our asset and its decreasing.

Entry                      DEBIT          CREDIT

Notes payable     $600,000

Interest                 $36,000(w)

Cash                                           $636,000

Working

Interest = $600,000 x 8% x9/12

Interest = $36,000

At the beginning of the current fiscal year, the balance sheet of Hughey Inc. showed stockholders' equity of $523,000. During the year, liabilities increased by $28,000 to $232,000; paid-in capital increased by $37,000 to $174,000; and assets increased by $259,000. Dividends declared and paid during the year were $46,000.
Required:
Calculate net income or loss for the year.
Stockholders’ Equity
Assets = Liabilities + PIC + RE
Beginning = + + $260,000 SE
Changes 130,000 = 11,000 + 20,000 +
Ending = $116,000 + $90,000 +

Answers

Answer:

net income = $240,000

Explanation:

beginning stockholders' equity $523,000

beginning liabilities $204,000, ending liabilities $232,000 ($28,000 increase)

beginning paid in capital $137,000, ending $174,000 ($37,000 increase)

assets increased by $259,000

dividends $46,000

assets = liabilities + equity

beginning assets = $204,000 + $523,000 = $727,000

ending assets = $727,000 + $259,000 = $986,000

ending equity = ending assets - ending liabilities = $986,000 - $232,000 =  $754,000

beginning equity = beginning paid in capital + retained earnings

beginning retained earnings = $523,000 - $137,000 = $386,000

ending equity = ending paid in capital + retained earnings

ending retained earnings = $754,000 - $174,000 = $580,000

ending retained earnings = beginning retained earnings + net income - dividends

$580,000 = $386,000 + net income - $46,000

net income = $580,000 + $46,000 - $386,000 = $240,000

Jenny promises National Bank that she will repay the loan that National Bank makes to Garrett if Garrett fails to pay it. In this instance, Jenny is the:

Answers

Answer: b. guarantor.

Explanation:

Guarantors who can also be called Sureties, are people who promise to pay the debt of another person if that person fails to honor the debt obligation. To be a Guarantor, you must have assets that will be able to cover the debt and you will probably have to pledge the assets to be collateral for the debt. Having a Guarantor increases the trust that the lender has in the lendee.

Jenny is a Guarantor as she has promised to repay the loan should Garrett default on it.

If the rate of inflation is 4.8 %4.8%​, what nominal interest rate is necessary for you to earn a 2.2 %2.2% real interest rate on your​ investment? ​(Note: Be careful not to round any intermediate steps less than six decimal​ places.

Answers

Answer:

Nominal rate of return= 7.11%

Explanation:

Inflation is the increase in the price level.It erodes the value of money.rise in the price of money  

Nominal interest is that quoted for investment or loan transactions. It has not been been adjusted for inflation.  

Real interest rate is the amount of interest in terms of the the quantity of good and services that can be purchased. It is the nominal interest rate adjusted for inflation.  

The relationship between inflation, real interest and nominal interest rate is given using the Fishers Effect;  

N = ( (1+R) × (1+F)) - 1  

N- nominal rate, R-real rate, F- inflation  

real rate - 2.2%, inflation - 4.8%

Nominal rate of return =(1.022)× (1.048) - 1 = 0.071056

Nominal rate of return = 0.071056 × 100 = 7.1056 %

Nominal rate of return= 7.11%

Buhao Construction currently is all-equity-financed. It has 17,000 shares of equity outstanding, selling at $100 a share. The firm is considering a capital restructuring. The low-debt plan calls for a debt issue of $270,000 with the proceeds used to buy back stock. The debt will pay an interest rate of 11%. The firm pays no taxes.
a. What will be the debt-to-equity ratio if it borrows $220,000? (Do not round intermediate calculations. Round your answer to 2 decimal places.)
Debt-to-equity ratio
b. If earnings before interest and tax (EBIT) are $130,000, what will be earnings per share (EPS) if Reliable borrows $220,000? (Do not round intermediate calculations. Round your answer to 2 decimal places.)
EPS $
c. What will EPS be if it borrows $420,000? (Do not round intermediate calculations. Round your answer to 2 decimal places.)
EPS $

Answers

Answer:

Buhao Construction

a) Debt-to-Equity Ratio if it borrows $220,000

= Debit/Equity

= $220,000/$1,700,000

= 12.94%

b. EPS = $195,800/17,000

= $11.52

c. EPS = $173,800/17,000

= $10.22

Explanation:

a) Data and Calculations:

Outstanding Equity = 17,000 shares x $100 = $1,700,000

Interest rate = 11%

It is assumed that Buhao Construction pays no taxes

EBIT = $130,000

Debit = $220,000

Interest Expense = $24,200

Net Income = $195,800 ($220,000 - 24,200)

Debit = $420,000

Interest Expense = $46,200

Net Income = $173,800 ($220,000 - 46,200)

b) Debt-to-Equity Ratio of Buhao Construction is the relationship in ratio terms between debts and equity of the company.  It shows the percentage of debts over the stockholders' equity.

c) EPS or Earnings per share shows the net income of Buhao Construction that can be attributed to each share.  Stockholders use this measure to learn the profits that are generated for each share by the company during the period.  A high EPS indicates that the business is profitable for stockholders.

Wolfpack Construction has the following account balances at the end of the year. Accounts Balances Equipment $ 19,000 Accounts payable 1,600 Salaries expense 26,000 Common stock 12,000 Land 11,000 Notes payable 13,000 Service revenue 32,000 Cash 4,600 Retained earnings ?

Answers

Answer:

$6,000

Explanation:

Net income for the year = Service revenue - Salaries

= $32,000 - $26,000

= $6,000

Since Net income = retained earnings,

Therefore, retained earnings = $6,000

Gingrich Corporation issued $2,000,000 in bonds on January 1, 2020. The bonds have a coupon rate of 1.5% and pay interest semi-annually on July 1st and January 1st. The bonds have a 10 year term. The market rate at the issue date is 3.9%. What amount of interest expense will be recorded on July 1, 2020 (the first interest payment)

Answers

Answer:

$31,310.35

Explanation:

Face value = 2,000,000

Semiannual interest = 2,000,000 *0.015 * 6/12= 15,000

Semiannual yield = 3.9*6/12= 1.95%

Semiannual months = 10*2= 20

Issue price =[PVA 1.95%,20 * Interest] + [PVF 1.95%,20 * Face value]

Issue price = [16.43061*15,000]+ [ .67960* 2,000,000]

Issue price = 246459.10+ 1,359,200

Issue price = $1,605,659.10

The amount of interest expense to be recorded on July 1, 2020 (the first interest payment = Issued price * Semi annual yield

= $1,605,659.10 * 1.95%

=$1,605,659.10 * 1.95%

=$31,310.35

Thus, the amount of $31,310.35 will be recorded as the interest expense on July 1, 2020

Truckload carriers offer which of the following? a. Any size shipment that fits in a truck b. Direct door-to-door service between two locations for a single shipper c. Extra services like assembly d. All of the above e. Only a and b

Answers

Answer:

B.

Explanation:

A truckload carrier is a trucking company that generally contracts an entire trailer-load to a single customer

A consumer values a car at $30,000 and a producer values the same car at $20,000. What amount of tax will result in unconsummated transaction

Answers

The question is incomplete:

A consumer values a car at $30,000 and a producer values the same car at $20,000. If the transaction is completed at $24,000, what level of sales tax will result in unconsummated transaction?

a. 0%

b. 25%

c. 20%

d. 40%

Answer:

d. 40%

Explanation:

The unconsummated transaction would occur when the price that the customer has to pay is higher than the value that he gave to the car. According to that, the answer would be the tax that would increase the final price to more than $30,000:

0%: $24,000

25%: 24,000*1.25= $30,000

20%: 24,000*1.20= $28,800

40%: 24,000*1.40= $33,600

The answer is that the amount of tax will result in an unconsummated transaction is 40%.

Extracts from cost information of Hebar Corp.:
Simple L3 Pack Complex L7 Pack Total
​Setup cost allocated using direct labor-hour$19,250​ $5,750​ $25,000​
Setup cost allocated using setup-hours $13,400​ $11,600​ $25,000​
Assuming that setup-hours is considered a more effective cost drive for allocating setup costs than direct labor-hours. Which of the following statements is true of Hebar's setup costs under traditional costing?
A. L7 pack is undercosted by $5,750
B. L3 pack is overcosted by $5,850
C. L3 pack is undercosted by $5,850
D. L7 pack is overcosted by $5,850

Answers

Answer:

B. L3 pack is overcosted by $5,850

Explanation:

The  statements that is  true of Hebar's setup costs under traditional costing

Using this formula

Hebar's setup costs =Setup cost allocated using direct labor hours - Setup cost allocated using setup-hours

Where ,

Setup cost allocated using direct labor hours =$19,250

Setup cost allocated using setup-hours =$13,400

Let plug in the formula

Hebar's setup costs=$19,250 − $13,400 = $5,850

Therefore the  statements that is  true of Hebar's setup costs under traditional costing will be $5,850

Absolute Manipulation​ Manufacturing's (AMM) standards anticipate that there will be 4 pounds of raw material used for every unit of finished goods produced. AMM began the month of May with 3,500 pounds of raw​ material, purchased 18,700 pounds for $16,830 and ended the month with 1,900 pounds on hand. The company produced 4,700 units of finished goods. The company estimates standard costs at $1.30 per pound. The materials price and efficiency variances for the month of May ​were:

Answers

Answer:

Instructions are below.

Explanation:

Giving the following information:

Standard:

Quantity= 4 pounds per unit

Cost= $1.3 per pound

Actual:

Purchase= 18,700

Used= 3,500 + 18,700 - 1,900= 20,300

Cost= 16,830/18,700= $0.9 per pound

Units produced= 4,700 units

To calculate the direct material price and quantity variance, we need to use the following formulas:

Direct material price variance= (standard price - actual price)*actual quantity

Direct material price variance= (1.3 - 0.9)*18,700

Direct material price variance= $7,480 favorable

Direct material quantity variance= (standard quantity - actual quantity)*standard price

Direct material quantity variance= (4*4,700 - 20,300)*1.3

Direct material quantity variance= $1,950 unfavorable

Toyota will bring hybrid electric automobiles to market next year priced at ​$27 comma 000 ​(this includes a ​$6 comma 750 federal tax​ credit). At ​$1.89 per gallon of​ gasoline, it will take 11 years to recoup the difference in price between a base model Toyota Camry and its​ four-cylinder gasoline-only counterpart. The price difference is ​$4 comma 180. If the hybrid vehicle is driven for 15 ​years, what is the internal rate of return on the extra investment in the​ hybrid?

Answers

Answer:

4.15%

Explanation:

In order to determine the annual saving we must divide the extra cost of the hybrid by the amount of years it takes to recoup our investment.

annual savings = $4,180 / 11 years = $380 per year

our initial investment = -$4,180

since we are going to use the car during 15 years, then we have 15 positive cash flows of $380

using a financial calculator or excel spreadsheet, the internal rate of return (IRR) on our investment = 4.15%

The Allowance for Doubtful Accounts: Multiple Choice Is credited when bad debts expense is estimated and recorded. All of the options are correct. Is a contra asset account. Is used instead of reducing accounts receivable directly.

Answers

Answer: All of the options are correct.

Explanation:

The Allowance for Doubtful Account is a contra account because it reduces the value of the Accounts Receivable Account and does so in order to account for the possibility that some customers will not pay the amounts they owe.

It is credited when Bad debts are estimated and recorded; that way this reduction in Accounts receivable does not have to go out of the Accounts Receivable account directly.This will ensure that the Accounts Receivable Account is not volatile as it attempts to keep up with all the bad debts incurred.

DIP LLC reports ordinary income (before guaranteed payments) of $120,000, rent expense of $40,000, and interest income of $4,000 for the year. In addition, DIP paid guaranteed payments to partner Percy of $20,000. If Percy owns a 40% capital and profits interest, how much income will he report for the year and what is its character?

Answers

Answer:

$24,000 ordinary income

$1,600 interest income

$20,000 guaranteed payment.

Explanation:

Calculation for what how much income will Percy report for the year and what is its character

Calculation for Percy Ordinary income: 120,000 - 40,000 - 20,000

= 60,000 x 40%

= 24,000.

Calculation for Percy Interest income:

4,000 x 40%

= 1,600

Guaranteed Payment: 20,000

Therefore what Percy will report will be: $24,000 ordinary income

$1,600 interest income

$20,000 guaranteed payment.

Swing Co. has 9% annual coupon bonds that are callable and have 18 years left until maturity. The bonds have a par value of $1,000, and their current market price is $1,130.35. However, Swing Co. may call the bonds in eight years at a call price of $1,060. What are the YTM and the yield to call (YTC) on Swing Co.’s bonds?

Answers

Answer:

YTM = 7.77%

YTC = 7.62%

Explanation:

YTM = {coupon + [(face value - market value)/n]} / [(face value + market value)/2]

YTM = {90 + [(1,000 - 1,130.35)/18]} / [(1,000 + 1,130.35)/2]

YTM = 82.758333 / 1,065.175 = 0.07769 = 7.77%

YTC = {coupon + [(call value - market value)/n]} / [(call value + market value)/2]

YTC = {90 + [(1,060 - 1,130.35)/8]} / [(1,000 + 1,130.35)/2]

YTC = 81.20625 / 1,065.175 = 0.07623 = 7.62%

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