The new machine will increase cash flow by $326,000 per year. You believe the technology used in the machine has a 10-year life; in other words, no matter when you purchase the machine, it will be obsolete 10 years from today. The machine is currently priced at $1,760,000. The cost of the machine will decline by $111,000 per year until it reaches $1,205,000, where it will remain.
1. If your required return is 13 percent, calculate the NPV today.
2. If your required return is 13 percent, calculate the NPV for the following years.
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6
3. Should you purchase the machine?
4. If so, when should you purchase it?
A. Today
B. One year from now
C. Two years from now

Answers

Answer 1

Answer:

1. If your required return is 13 percent, calculate the NPV today.

initial outlay -$1,760,000

10 annual cash flows $326,000

NPV = $8,955.37

2. If your required return is 13 percent, calculate the NPV for the following years.

Year 1

initial outlay -$1,649,000

9 annual cash flows $326,000

NPV = $23,919.57

Year 2

initial outlay -$1,538,000

8 annual cash flows $326,000

NPV = $26,399.12

Year 3

initial outlay -$1,427,000

7 annual cash flows $326,000

NPV = $14,771

Year 4

initial outlay -$1,316,000

6 annual cash flows $326,000

NPV = -$12,798.77

Year 5

initial outlay -$1,205,000

5 annual cash flows $326,000

NPV = -$169,382.61

Year 6

initial outlay -$1,205,000

4 annual cash flows $326,000

NPV = -$346,322.35

3. Should you purchase the machine?

You can purchase the machine this year, but it would be more profitable if you purchase it later.

4. If so, when should you purchase it?

C. Two years from now


Related Questions

A firm contemplating foreign expansion must make three basic decisions: which markets to enter, when to enter those markets, and on what scale. Once a firm decides to enter a foreign market, the question arises as to the best mode of entry. Firms can use six different modes to enter foreign markets: exporting, turnkey projects, licensing, franchising, establishing joint ventures with a host-country firm, or setting up a new wholly owned subsidiary in the host country. Each entry mode has advantages and disadvantages.

Read each advantage and disadvantage listed below and then match it to corresponding mode.

a. Development cost and operational Strategy
b. Costs, risks, and profits
c. Manufacturing and transportation costs
d. Host country and controls
e. FDI and foreign country
f. Risks and capital investment

1. Exporting
2. Turnkey Contracts
3. Licensing
4. Franchising
5. Joint Ventures
6. Who Ply-own
7. Subsidiaries

Answers

Answer:

1. Exporting - c. Manufacturing and transportation costs

2. Turnkey Contracts e. FDI and foreign country

3. Licensing  f. Risk and Capital investment

4. Franchising d. Host country and controls

5. Joint Venture - a. Development cost and Operational Strategy

6. Who Ply-own - Risks and profits

7. Subsidiaries - b. Costs, risks and profits

Explanation:

Exporting is beneficial for a country as it brings money to the country but it has many disadvantages. There is high manufacturing and transportation cost. There can be trade barriers in some countries which will restrict the trade benefit. Owing a subsidiary is beneficial when it is profitable but when subsidiary incurs loss the parent has to bear it. It involves high risk investment.

The advantage and disadvantage listed below and their matches in their corresponding mode.

Exporting- Manufacturing and transportation costs Turnkey Contracts- FDI and foreign country Licensing  - Risk and Capital investment Franchising- Host country and controls Joint Venture - Development cost and Operational Strategy Who Ply-own (wholly owned subsidiary)- Risks and profits Subsidiaries -  Costs, risks and profits

Firms can often use different modes to enter foreign markets. They can use  exporting, turnkey projects, licensing, franchising, establishing joint ventures with a host-country firm  etc.

Turnkey project : the contractor is in good terms and agrees to handle every detail of the project for a foreign client.

Licensing agreement : licensor often gives the rights to intangible property to another entity for time period under a fee. Franchising is involve longer-term commitments than licensing.

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Under a job-order costing system, the dollar amount transferred from Work in Process to Finished Goods is the sum of the costs charged to all jobs:___________.
A) started in process during the period.
B) in process during the period.
C) completed and sold during the period.
D) completed during the period.

Answers

Answer:

D) completed during the period.

Explanation:

The jobs that have been completed are transferred from Work In Process Account to the Finished Goods Inventory Account.

It is from this Finished Goods Inventory that the Cost of Sales would be determined for those jobs sold.

9. The risk-free rate and the expected market rate of return are 5.6% and 12.5%, respectively. According to the capital asset pricing model (CAPM), the expected rate of return on a security with a beta of 1.25 is equal to

Answers

Answer:

21.2%

Explanation:

CAPM = risk free rate +( beta x expected market return)

5.6% + (1.25 x 12.5%) = 21.2%

The following data have been recorded for recently completed Job 450 on its job cost sheet. Direct materials cost was $2,108. A total of 36 direct labor-hours and 234 machine-hours were worked on the job. The direct labor wage rate is $18 per labor-hour. The Corporation applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $25 per machine-hour. The total cost for the job on its job cost sheet would be:

Answers

Answer:

Total cost= $8,606

Explanation:

Giving the following information:

Job 450:

Direct materials= $2,108

A total of 36 direct labor-hours and 234 machine-hours were worked on the job.

The direct labor wage rate is $18 per labor-hour.

The predetermined overhead rate is $25 per machine-hour.

We need to calculate the total cost for Job 450:

Direct materials= 2,108

Direct labor= 36*18= 648

Overhead= 234*25= 5,850

Total cost= $8,606

Estimating Allowance for Doubtful Accounts
Evers Industries has a past history of uncollectible accounts, as follows.
Age Class Percent Uncollectible
Not past due 1%
1-30 days past due 3
31-60 days past due 12
61-90 days past due 30
Over 90 days past due 75
Estimate the allowance for doubtful accounts, based on the aging of receivables information provided in the chart below. Evers Industries Estimate of Allowance for Doubtful Accounts Total recelvables Percentage uncollectible Allowance for doubtful accounts Balance 1,124,500 Not Past Due 607,400 196 Days Past Due 1-30 Days Past Due 31-60 Days Past Due 61-90 Days Past Due Over 90 233,000 121600 12% 96500 30% 66000 75%

Answers

Answer:

Allowance for doubtful accounts    $ 106106 using the aging method

Explanation:  

Evers Industries

Estimate of Allowance for Doubtful Accounts

                          Balance         Not Past    Past Due  (days)

                                                    Due          (1-30)   (31-60)   (61-90)  (Over 90)

Total

Receivables        1,124,500   607,400   233,000  121600   96500   66000

Percentage

Uncollectible                            1%             3%           12%         30%      75%    

Allowance for                         6074          6990      14592     28950  49500

doubtful accounts    106106

We multiply each percent with the amount given and then add them all to get the total which is $106106 based on aging method.

The estimation of the Allowance for doubtful accounts should be $106,106 using the aging method.

Calculation of the estimation of the Allowance for doubtful accounts:

                        Balance         Not Past    Past Due  (days)

                                                   Due          (1-30)   (31-60)   (61-90)  (Over 90)

Total

Receivables        1,124,500   607,400   233,000  121600   96500   66000

Percentage

Uncollectible                            1%             3%           12%         30%      75%    

Allowance for                         6074          6990      14592     28950  49500

doubtful accounts    106106

We multiply each percent by the amount given and then add them all to get the total which is $106106 based on aging method.

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Pooler Corporation is working on its direct labor budget for the next two months. Each unit of output requires 0.15 direct labor-hours. The direct labor rate is $7.00 per direct labor-hour. The production budget calls for producing 6,500 units in April and 6,200 units in May. If the direct labor work force is fully adjusted to the total direct labor-hours needed each month, what would be the total combined direct labor cost for the two months?

Answers

Answer:

$13,335

Explanation:

Required production in units for April and May are 6,500 units and 6,200 units respectively.

Direct labor hours needed is 0.15 for both months.

Total direct labor hours needed for each month would be;

April

= 6,500 units × 0.15

= 975

May

=6,200 units × 0.15

= 930

Direct labor rate per hour for each months is $7

Total direct labor cost for April would be;

= $7 × 975

= $6,825

Total direct labor cost for May would be;

= $7 × 930

= $6,510

Therefore, total direct labor cost for both months April and May would be;

= $6,825 + $6,510

= $13,335

A financial asset is liquid: Group of answer choices if it can be readily exchanged for another asset or good. if it is held by the public and earning interest. only if it takes the form of cash. if it can be carried easily from one place to another.

Answers

Answer:

if it can be readily exchanged for another asset or good

Explanation:

An asset is liquid if it can be easily be exchanged for another asset or good or converted to cash. cash ( currency)  is the most liquid asset.

an house for example is less liquid when compared to cash. this is because before it can be converted to cash or exchanged for another asset, it must first be valued, then we have to find a buyer and this process can range from days to years. this makes a house less liquid when compared with a house.

An important tool in predicting the volume of activity, the costs to be incurred, the sales to be made, and the profit to be earned is:

Answers

Answer:

Cost-volume-profit analysis.

Explanation:

An important tool in predicting the volume of activity, the costs to be incurred, the sales to be made, and the profit to be earned is cost-volume-profit analysis. It is an important tool in accounting that is used to determine how changes in differing levels of activities such as costs and volume affect a company's operating financial statements, both income and net income. It is also an accounting concept known as the break even analysis.

In order to use this cost-volume-profit analysis, accountants usually make some assumptions and these are;

1. Sales price per unit product is kept constant.

2. Variable costs per unit product are kept constant.

3. Total fixed costs of production are kept constant.

4. All the units produced are sold.

5. The costs accrued are as a result of change in business activities.

6. A company selling more than a product should simply sell in the same mix.

Sales 22160 units Cash, beginning balance $34000 Selling and administrative (of which depreciation, $5,000) $53000 Required minimum cash balance $66480 If necessary, the company will borrow cash from a bank on the first day of March. Assume that the borrowing can be made in any (exact) amount, but bears interest at 3% per month. The March interest will be paid during subsequent months. Q: What is the closest amount of cash that must be borrowed on March 1 to cover all cash disbursements and to obtain the desired March 31 cash balance

Answers

Answer:

Loan taken:                           58,320

Explanation:

We add up the beginning cash with the receipts and subtract the expenses.

Then, we compare agaisnt the mnimum required balance

Beginning Cash   34,000

Cash Receipts

Sales                    22,160

Total cash form operations: 56,160

Cash disbursements

S&A expense (w/o depreciations) 48,000

Ending Cash from operations 8,160

Minimum Balance:               66,480  

Loan taken:                           58,320

The 10.9 percent preferred stock of Rock Bottom Floors is selling for $91 a share. What is the firm's cost of preferred stock if the tax rate is 44 percent and the par value per share is $100

Answers

Answer: 11.978%

Explanation:

From the question, we are informed that the 10.9 percent preferred stock of Rock Bottom Floors is selling for $91 a share. We are further informed that the tax rate is 44 percent and the par value per share is $100.

The firm's cost of preferred stock will be 10.9% multiplied by the par value per share and then divided by the share price of $91. This will be:

= (10.9% × 100)/91

= (0.109 × 100)/91

= 10.9/91

= 0.11978

= 11.978%

Parton and Sons is a law firm that uses activity-based costing. Classify these activities as value-added or non-value-added:

a. Taking appointments
b. Reception
c. Meeting with clients
d. Bookkeeping
e. Court time
f. Meeting with opposing attorneys
g. Billing
h. Advertising

Answers

Answer:

The answer is:

A - Non-value-added

B - Non-value-added

C- Value-added

D- Non-value-added

E - Value-added

F - Value-added

G - Non-value-added

H- Non-value-added

Explanation:

In activity-based costing, Non-value-added activities are activities that add costs to ones product without enhancing the value while value-added is a cost that enhance the quality of a product or service.

A - Non-value-added

B - Non-value-added

C- Value-added

D- Non-value-added

E - Value-added

F - Value-added

G - Non-value-added

H- Non-value-added

assuming it is stored safely how long after It was prepared can refrigerated food be sold or served 1-7 days b-10 days c-14 days d-20 days

Answers

Answer:

1-7 days

Explanation:

But, ideally 4 days should be the maximum for prepared food to be refrigerated before it is sold or served.

Leaving food refrigerated for a long time makes it to lose its nutrients.  Some foods like potatoes, meat, eggs, chicken, etc. can become harmful or poisonous, especially when you reheat them before eating.  That is why it is right to adhere to proper routines for refrigerating food and also preparing and serving the food.  Some healthy food are better eaten immediately after their preparation.

On July 1 Olive Co. paid $7,500 cash for management services to be performed over a two-year period. Olive follows a policy of recording all prepaid expenses to asset accounts at the time of cash payment. On July 1 Olive should record:

Answers

Answer:

The journal entry to record this should be:;

July 1, Year 202x, cash received as deferred revenue

Dr Cash 7,500

    Cr Deferred revenue 7,500

Explanation:

Accrual accounting states that both revenues and expenses must be recorded during the periods that they actually occur, and not necessarily when any cash transfer is associated to them.

In this case, the adjusting entry for accrued revenue on December 31 should be:

December 31, year 202x, accrued revenue

Dr Deferred revenue 1,875

    Cr Service revenue 1,875

The charter of a corporation provides for the issuance of 100,000 shares of common stock. Assume that 30,000 shares were originally issued and 5,000 were later reacquired. what is the number of shares outstanding?

Answers

Answer:

The answer is 25,000 shares.

Explanation:

The 100,000 shares is the authorised shares which is the maximum number of shares an entity is permittee to issue to investors as being stipukated in its articles of incorporation.

The 30,000 shares is the outstanding shares which is the total number of shares issued to existing shareholders.

The 5,000 shares reacquired is known as treasury stock. Companies repurchased the shares.

So total number of outstanding shares is:

30,000 shares - 5,000 shares

= 25,000 shares

The number of shares outstanding is 25,000.

The calculation is as follows:

= Originally issued - reacquired shares

= 30,000 - 5,000

= 25,000

Therefore we can conclude that The number of shares outstanding is 25,000.

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debits to Work in Process—Roasting Department for Morning Brew Coffee Company for August, together with information concerning production, are as follows: Work in process, August 1, 1,000 pounds, 20% completed $2,800* *Direct materials (1,000 X $2.6) $2,600 Conversion (1,000 X 20% X $1) 200 $2,800 Coffee beans added during August, 31,000 pounds 79,050 Conversion costs during August 33,748 Work in process, August 31, 1,600 pounds, 30% completed ? Goods finished during August, 30,400 pounds ? All direct materials are placed in process at the beginning of production. a. Prepare a cost of production report, presenting the following computations: Direct materials and conversion equivalent units of production for August. Direct materials and conversion costs per equivalent unit for August. Cost of goods finished during August. Cost of work in process at August 31.

Answers

Answer:

Costs per Equivalent Unit  Materials 2.5515 Conversion 1.1576

Cost of goods finished during August. $ 112759.83

Work In Process Ending Costs   $ 4638.05

Explanation:

The equivalent units are found by adding the percent of ending WIP to the completed units.

Equivalent Units

Particulars          Units        % of Completion                Equivalent Units

                                        Materials Conversion     Materials Conversion

End. WIP          1600          100          30                  1600              480

Completed     30400       100         100                30400          30400        

Equivalent Units                                                       32000           30880    

Costs Accounted For:

Costs                                      Materials        Conversion

Beg. WIP                                $2600             200

Costs Added                        79050             33748

Total Costs                             81650           35748

Equivalent Units                  32000            30880

Costs per Equivalent      81650/32000       35748/30880

Unit                                     = 2.5515                     1.1576

Cost of goods finished during August. $ 112759.83

Materials =  2.5515 * 30400= 77567.5

Conversion = 1.1576 * 30400=  35192.33

Total Costs of finished Goods = 112759.83

Work In Process Ending Costs   $ 4638.05

Materials =  2.5515 * 1600= 4082.4

Conversion = 1.1576 * 480=  555.648

Total Costs :

Finished Goods + Work In Process Ending Costs = 112759.83+4638.05

= 117 397.88 117398.0

 

Costs Accounted For

Materials Costs + Conversion Costs =    (81650 +35748) 117398.0                  

Note: The CPR is correct when both the total costs calculated and accounted for are equal.

A put on XYZ stock with a strike price of $40 is priced at $2.00 per share, while a call with a strike price of $40 is priced at $3.50. What is the maximum per-share loss to the writer of the uncovered put and the maximum per-share gain to the writer of the uncovered call

Answers

Answer:

Loss = $38

Gain = $3.5

Explanation:

The calculation of maximum per-share loss and maximum per-share gain is shown below:-

Maximum loss = Exercise price - Premium received

= $40 - $2

= $38

So, the maximum per share loss is $38

Maximum gain = Premium received

= $3.5

So, the maximum per share gain is $3.5

We simply applied the above formulas to determine each part

During the current month, Grey Company transferred 60,000 units of finished production out of the Mixing Department at a cost of $6 each. They were transferred to finished goods. The journal entry to record the transfer would be which of the following?
a. Finished Goods 360,000
Work in Process 360,000
b. Finished Goods 360,000
Cost of Goods Sold 360,000
c. Work in Process 600,000
Finished Goods 600,000
d. Work in Process 600,000
Cost of Goods Sold 600,000

Answers

Answer:

a. Finished Goods 360,000

Work in Process 360,000

Explanation:

During transfer, de-recognize the cost of finished and transferred production from the Work In Process Account of the Mixing Department (Credit) and accumulate the cost in the Finished Goods Account (Debit).

When the units are finally sold, Cost of Goods Sold is recognized (Debit) and the Finished Goods Account is De-recognized (Credit).

A buyer and a seller enter into a real estate sales contract. Under the contract's terms, the buyer will pay the seller $500 a month for 10 years. The seller will continue to hold legal title, while the buyer will live in the home and pay all real estate taxes, insurance premiums, and regular upkeep costs. What kind of contract do the buyer and seller have

Answers

Answer: Land Sales Contract

Explanation:

Land Sales contract are a way to buy a property for people who would otherwise be unable to buy one because they were unable to get a mortgage or are running low in funds.

It works by the buyer paying the seller a certain amount of money for a period of time according to an agreement. During this period of payment, the seller continues to hold the legal rights to the property and then passes it to the buyer when they are finished paying. In this scenario therefore, the seller effectively plays the role of a mortgage bank.  

Many companies secure financing from various sources with various payback periods. Not all funding sources are the same, and in fact, some can come with a pretty high cost to the firm. These costs could include high interest rates, long payback periods, and increased ownership in the firm which could result in lost control.

Please analyze the funding options listed, and determine if the option is usually a short-term or long-term strategy.

a. Line of credit
b. Commercial paper
c. Trade credit Bank loan of 10 months
d. Bond
e. Stock
f. Bank loan of 20 months

Answers

Answer:

a. Line of credit - Long-term strategy

A line of credit is a long-term strategy because businesses obtain lines of credit for their use over long periods of time. The particular characteristic is that a line of credit is only used when the business decides to do so, so it works almost like a credit card.

b. Commercial paper - Short-term strategy

Commercial paper is a short-term debt that is issued by firms when they have problems to pay operating expenses. They are unsecured, and pay a specific amount of interest.

c. Trade credit Bank loan of 10 months - Short-term strategy

In financial accounting, loans that last for less than a year are categorized as short-term liabilities, therefore, a trade credit bank loan of 10 months is a short-term strategy.

d. Bond - Long-term strategy

While some bonds are issued for the short-term, the majority of them are issued for the long-term, with some of them lasting 10 years or more.

e. Stock - Long-term strategy

Buying or issuing stock is also a long-term strategy, specially because the dividend of the stock is only paid out once every year, unlike other debt instruments that pay interest immediately.

f. Bank loan of 20 months - Long-term strategy

A bank loan of more than 1 years is considered a long-term liability in financial accounting, therefore, a bank loan of 20 months is part of a long-term strategy.

Analyzing the given funding options and placing them in their right categories would be:

A. Line of credit - Long-term strategy B. Commercial paper - Short-term strategy C. Trade credit Bank loan of 10 months - Short-term strategy D. Bond - Long-term strategy E. Stock - Long-term strategy F. Bank loan of 20 months - Long-term strategy

A long term strategy is one which financial institutions use to secure their assets for the foreseeable future while a short term strategy is used for short term gains on stocks and finances.

With this in mind, we can see that there are different funding options which are short or long term as the case may be, which depends on the amount of profit which the business wants to accrue.

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A production possibilities frontier (PPF) graph would be used when a business wants to: A. determine outputs given the inputs available. B. create pricing systems. C. understand consumer demand. D. project rates of currency exchanges given political situations.

Answers

Answer:D duh

Explanation:

With political exchange economy grows and the rest of the solutions are solved

You purchased a call option for $3.45 17 days ago. The call has a strike price of $45, and the stock is now trading for $51. If you exercise the call today, what will be your holding-period return

Answers

Answer:

73.9%

Explanation:

Calculation for what will be your holding-period return

You purchased a call option for $3.45 17 days ago. The call has a strike price of $45 and the stock is now trading for $51. If you exercise the call today, what will be your holding period return?

First step is to find the Gross profit

Using this formula

Gross profit=Strike price- Stock Trading amount

Let plug in the formula

Gross profit =$51 - 45

Gross profit= $6

Second step is to find the Net profit

Using this formula

Net profit=Gross profit-Call option

Let plug in the

Net profit is $6 - 3.45

Net profit= $2.55

The last step is to find the Holding period return

Using this formula

Holding period return =Net profit/Call option

Let plug in the formula

Holding period return=$2.55/$3.45

Holding period return= 0.739*100

Holding period return =73.9%

Therefore what will be your holding-period return is 73.9%

Exercise 10-6 Direct Materials and Direct Labor Variances [LO10-1, LO10-2] Huron Company produces a commercial cleaning compound known as Zoom. The direct materials and direct labor standards for one unit of Zoom are given below: Standard Quantity or Hours Standard Price or Rate Standard Cost Direct materials 7.40 pounds $ 2.60 per pound $ 19.24 Direct labor 0.45 hours $ 8.00 per hour $ 3.60 During the most recent month, the following activity was recorded: 12,100.00 pounds of material were purchased at a cost of $2.50 per pound. All of the material purchased was used to produce 1,500 units of Zoom. 575 hours of direct labor time were recorded at a total labor cost of $5,750. Required: 1. Compute the materials price and quantity variances for the month. 2. Compute the labor rate and efficiency variances for the month.

Answers

Answer:

Instructions are below.

Explanation:

Giving the following information:

Direct material:

Standard= 7.40 pounds $ 2.60 per pound

Actual= 12,100 pounds of material were purchased for $2.50 per pound.

Direct labor:

Standard= 0.45 hours $ 8.00 per hour

Actual= 575 hours of direct labor time were recorded at a total labor cost of $5,750

Units produced= 1,500

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= (2.6 - 2.5)*12,100

Direct material price variance= $1,210 favorable

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

standard quantity= 1,500*7.4= 11,100

Direct material quantity variance= (11,100 - 12,100)*2.6

Direct material quantity variance= $2,600 unfavorable

To calculate the direct labor efficiency and rate variance, we need to use the following formulas:

Direct labor time (efficiency) variance= (Standard Quantity - Actual Quantity)*standard rate

Standard quantity= 1,500*0.45= 675

Direct labor time (efficiency) variance= (675 - 575)*8

Direct labor time (efficiency) variance= $800 favorable

Direct labor rate variance= (Standard Rate - Actual Rate)*Actual Quantity

Actual rate= 5,750/575= $10

Direct labor rate variance= (8 - 10)*575

Direct labor rate variance= $1,150 unfavorable

Sullivan Equipment Company
Variable Costing Income Statement
For the Month Ended March 31
Sales (14,200 units) $653,200
Variable cost of goods sold:
Variable cost of goods manufactured $288,000
Inventory, March 31 (1,800 units) (32,400)
Total variable cost of goods sold 255,600
Manufacturing margin $397,600
Variable selling and administrative expenses 170,400
Contribution margin $227,200
Fixed costs:
Fixed manufacturing costs $64,000
Fixed selling and administrative expenses 42,600
Total fixed costs 106,600
Income from operations $120,600
Prepare in income statement under absorption costing.

Answers

Answer:

Income statement under absorption costing

Sales (14,200 units)                                                                  $653,200

Less Cost of Goods Sold

Opening Inventory                                                      $0

Add Cost of Goods Manufactured                      $352,000

Less Closing Inventory (1,800 units × $22.00)   ($39,600)  ($312,400)

Gross Profit                                                                              $340,800

Less Expenses :

Variable selling and administrative expenses                      ($170,400)

Fixed selling and administrative expenses                            ($42,600)

Net Operating Income / (Loss)                                                $127,800

Explanation:

Manufacturing Cost Schedule :

Variable cost of goods manufactured $288,000

Add Fixed manufacturing costs              $64,000

Total Manufacturing Cost                      $352,000

Units Manufactured :

Units Sold                     14,200

Add Closing Stock         1,800

Less Opening Stock          0

Units Manufactured     16,000

Cost per unit manufactured = $352,000 /  16,000

                                              = $22.00

Gladstone Company issues 200,000 shares of preferred stock for $40 a share. The stock has fixed annual dividend rate of 5% and a par value of $3 per share. If sufficient dividends are declared, preferred stockholders can anticipate receiving dividends of:

Answers

Answer: $30,000

Explanation:

Preferred Dividends are paid at a fixed rate based on the par value and the dividend rate.

If there are 200,000 preferred shares, the amount that is to be paid to them in dividends every year would be;

= 200,000 * 5% * 3

= $30,000

This amount will be paid to them if sufficient dividends are declared to cover this amount. If the shares are Cumulative, they will receive this dividend in totality eventually even if it is not the year the dividends are announced in because these kind of shares accrue the dividends.

Joe must pay liabilities of 1,000 due one year from now and another 2,000 due three years from now. There are two available investments: Bond I: A one-year zero-coupon bond that matures for 1,000. The yield rate is 6% per year Bond II: A two-year zero-coupon bond with face amount of 1,000. The yield rate is 7% per year. At the present time the one-year forward rate for an investment made two years from now is 6.5%. Joe plans to buy amounts of each bond. He plans to reinvest the proceeds from Bond II in a one-year zero-coupon bond. Assuming the reinvestment earns the forward rate, calculate the total purchase price of Bond I and Bond II where the amounts are selected to exactly match the liabilities.
1. 2,584
2. 2,697
3. 2,801
4. 2,907
5. 3,000

Answers

Answer:

1. 2,584

Explanation:

future payments: $1,000 in 1 year and $2,000 in 3 years

the present value of alternative I (one year bond):

$1,000 / 1.06 = $943.40

the present value of alternative II (first 2 years and then 1 year):

$2,000 / 1.065 = $1,877.93 ⇒ PV at year 2

PV at year 0 = $1,877.93 / 1.07² = $1,640.26

the total present value of both options = $943.40 + $1,640.26 = $2,583.66 ≈ $2,584

Liabilities are settled over time through the transfer of economic benefits including money, goods, and services.

Liabilities

Liability are some things someone or company owes, that's usually a sum of cash.

Now we calculate the whole price of Bond I and also Bond II.

The longer term payments is : $1,000 in 1 year and $2,000 in 3 years.

The present value of different I (one year bond): $[tex]1,000 / 1.06[/tex] = $[tex]943.40[/tex]

The present value of other II (first 2 years then 1 year): $[tex]2,000 / 1.065[/tex] = $[tex]1,877.93[/tex]⇒ PV at year 2PV at year 0 = $1,877.93 / 1.07² = $1,640.26

The total present value of both options = $943.40 + $1,640.26 = $[tex]2,583.66 ≈[/tex]$2,584

Thus, the correction option is (1.) 2,584.

Find out more information about Liabilities here:

brainly.com/question/17271329

Which of the following is not required to prove innocent representation?
A. The fact asserted was material.
B. The fact asserted constituted a mistake of law.
C. The complaining party's reliance was reasonable.
D. The complaining party entered the contract because of his reliance on the fact asserted.

Answers

Answer:

I think it is C

hope I'm right

An option is called a derivative security because: Select one: a. its value is derived from that of another asset b. to calculate its worth requires extensive derivations c. it is the basic building block security we use to value all other derivative securities d. its value is derived from the existence of a convex payoff around an exercise value e. none of the above

Answers

Answer:

The answer is A.

Explanation:

Firstly, what is a derivative? - A derivative is a financial instrument that derives its value from the value of the underlying asset(bonds, equity etc) or forward rate agreement in the case of interest rate swap. A derivative transforms the value of the underlying.

Examples of derivative are, forward contract, futures, options, swaps etc.

Therefore, option A is the correct option.

The American Red Cross and the American Medical Association are nonprofit businesses. This is because they: A. plan to make a profit by selling services to other countries. B. exist to benefit a cause but not to make a profit. C. share profits with top management but not with workers. D. sell services directly to customers to make a higher profit.

Answers

Answer:B  exist to benefit a cause but not to make a profit.

Explanation:

They are to provide services which are useful to the members of the society at large.  They exist to promote the interest of members of the public which are social in nature.  With a view to ensure the smooth running of the organisation some individuals are elected to run the organisation in the position of chairman, secretary, and treasurer.  They do prepare receipt and payment account which is similar to cash account while some do prepare income and expenditure account which is similar to profit and loss account.

The rate of return on the common stock of Lancaster Woolens is expected to be 18 percent in a boom economy, 8 percent in a normal economy, and only 2 percent in a recessionary economy. The probabilities of these economic states are 12 percent for a boom and 10 percent for a recession. What is the variance of the returns on this common stock

Answers

Answer:

Variance of the return on this common stock is 0.15%

Explanation:

Note: See the attached excel file for the calculation of the variance of the returns on this common stock.

Note that the probability of a normal economy can be obtained as follows:

Probability of normal economy = 100% - Probability of a boom - Probability of a recession = 100% - 12% - 10% = 78%

These probabilities are used in the attached excel file.

Lassen Corporation sold a machine to a machine dealer for $37,250. Lassen bought the machine for $68,000 and has claimed $22,500 of depreciation expense on the machine. What gain or loss does Lassen realize on the transaction

Answers

Answer:

Loss of $8,250

Explanation:

Lassen corporation sold a machine to a machine dealer at a price of $37,250

Lassen bought the machine for $68,000

He claimed $22,500 of depreciated expenses on the machine

Therefore, the gain or loss realized on the transaction can be calculated as follows

Gain/loss= Cash received-book value

Book value= Original basis-accumulated depreciation

= $68,000-$22,500

= $45,500

Gain/loss= $37,250-$45,500

= $8,250

Hence Lassen realized a loss of $8,250 on the transaction

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