Under the equity method of accounting for investments, an investor recognizes its share of the earnings in the period in which the:_________.
a. investor sells the investment
b. investee declares a dividend
c. investee pays a dividend
d. earnings are reported by the investee in its financial statements

Answers

Answer 1

Answer: Earnings are reported by the investee in its financial statements

Explanation:

Equity method is when investments are being treated in associate companies and it is usually applied in cases whereby an investor entity holds about twenty to fifty percent of the associate company's voting stock. Due to this reason, it has a strong say in the associate company's management.

Under the equity method of accounting for investments, an investor recognizes its share of the earning in the period in which the earnings are reported by the investee in its financial statements.


Related Questions

It costs a bakery $3 to sell a single cake. This bakery makes $7 in revenue from each cake it sells. Assume this bakery sells 25 cakes. What is its total profits

Answers

Answer:

$100

Explanation:

The revenue is the total amount the company receives for the sale of products and the profit is the amount left after the costs are subtracted. Because of that, to calculate the profit you have to subtract  the costs from the revenue generated:

Profit= Revenue-costs

Profit= (7*25)-(3*25)

Profit=175-75

Profit= 100

According to this, the total profit is $100.

g Profit maximazation for a monopolist and a perfect competitor occurs where marginal revenue equals marginal cost. At this​ profit-maximizing output, the monopolist will charge a price​ ________ marginal revenue and a perfect competitor will charge a price​ ________ marginal revenue.

Answers

Answer: Higher than; Equal to

Explanation:

Profit maximazation for a monopolist and a perfect competitor occurs where marginal revenue equals marginal cost.

The Marginal Revenue curves are different for either of them though and this impacts what price they sell at. This is because the price the good will be sold at depends on where the maximising output touches the demand curve.

The Monopolist has a Marginal Revenue curve that is lower than the Demand Curve. Therefore the point where Marginal Revenue and Marginal Cost intersect, will not be on the demand curve but lower than it. The price charged will therefore be the point where the maximising output touches the Demand Curve.

The Perfectly Competitive Firm however is in a market where Price is equal to the Demand curve and equal to the Marginal Revenue curve as well. The point where the Marginal Cost intersects with Marginal Revenue will also be the point where the maximising output touches the Demand curve so the price will be the same as the Marginal Revenue.

Suppose that the quantity of apples sold increases by 30 percent after the price of pears increases by 15 percent. What is the coefficient of cross elasticity of demand

Answers

45, should be the right answer

Blackwelder Factory produces two similar products-small lamps and desk lamps. The total plant overhead budget is $667,000 with 465,000 estimated direct labor hours. It is further estimated that small lamp production will require 299,000 direct labor hours and desk lamp production will need 166,000 direct labor hours. Using the single plantwide factory overhead rate with an allocation base of direct labor hours, how much factory overhead will Blackwelder Factory allocate to desk lamp production if actual direct hours for the period is 249,000. a.$356,070 b.$800,936 c.$1,000,500 d.$310,930

Answers

Answer:

Allocated MOH= $356,070

Explanation:

Giving the following information:

Estimated overhead= $667,000

Estimated direct labor hours= 465,000

Actual direct labor hours for lamp desk= 249,000

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= 667,000/465,000

Predetermined manufacturing overhead rate= $1.43 per direct labor hour

Now, we can allocate overhead:

Allocated MOH= Estimated manufacturing overhead rate* Actual amount of allocation base

Allocated MOH= 1.43*249,000

Allocated MOH= $356,070

Joe Henry's machine shop uses 2,500 brackets during the course of a year. These brackets are purchased from a supplier 90 miles away. The following information is known about the brackets: (12 points) Annual demand 4,000 Holding cost per bracket per year $1.75 Order cost per order $25.00 Lead time 4 days Working days per year 250
a. Given the above information, what would be the economic order quantity (EOQ)?
b. Given the EOQ, what would be the average inventory? What would be the annual inventory holding cost?
c. Given the EOQ, how many orders would be made each year? What would be the annual order cost?
d. Given the EOQ, what is the total annual cost of managing the inventory?
e. What is the time between orders?
f. What is the reorder point (ROP)?

Answers

Answer:

a. 339 brackets

b. 169.5 and $296.63

c. 12 and $300

d. $596.63

e. 4 days

f. 40 brackets

Explanation:

Economic Order Quantity is the Order size that minimizes holding costs and ordering cost of inventory.

Economic Order Quantity = √ 2 × Annual Demand × Ordering Cost / (Holding Cost per unit)

                                           = √(2 × 4,000 × $25.00) / $1.75

                                           = 339 brackets

Average Inventory = Economic Order Quantity ÷ 2

                               = 339 ÷ 2

                               = 169.5

Annual inventory holding cost = Average Inventory × Holding Cost per unit per year

                                                  = 169.5 × $1.75

                                                  = $296.63

Orders to make each year = Total Annual Demand ÷ Economic Order Quantity

                                            = 4,000 ÷ 339 brackets

                                            = 11.7994 or 12

Annual order cost = Number of Orders × Cost per Order

                              = 12 × $25.00

                              = $300

Total Annual Cost = Annual inventory holding cost +  Annual order cost

                              = $296.63 + $300

                              = $596.63

Reorder point (ROP) = Lead time × usage per day

                                  = 4 × ( 2,500 / 250)

                                  = 40 brackets

g The Fed makes an open market operation purchase of​ $200,000. The currency drain ratio is 33.33 percent and the desired reserve ratio is 10 percent. By how much does the quantity of money​ increase?

Answers

Answer: $618,000

Explanation:

From the question, we are informed that the Fed makes an open market operation purchase of​ $200,000 and that the currency drain ratio is 33.33 percent and the desired reserve ratio is 10 percent.

We first have to calculate the money multiplier which will be:

= (1 + the currency drain ratio)/( the currency drain ratio + the reserve ratio)

= (1 + 33.33%)/(33.33% + 10%)

= ( 1 + 0.33)/(0.33 + 0.1)

= 1.33/0.43

= 3.09

The quantity of money​ increase will be:

= 3.09 × $200,000

= $618,000

A share of common stock just paid a dividend of $1.00. If the expected long-run growth rate for this stock is 5.4%, and if investors' required rate of return is 14.2%, what is the stock price

Answers

Answer:

$11.98

Explanation:

A share of common stock just made a dividend payment of $1.00

The expected long-run growth rate of for this stock is 5.4%

= 5.4/100

= 0.054

The investors required rate of return is 14.2%

= 14.2/100

= 0.142

The first step is to calculate the dividend year 1(D1)

D1= Do(1+g)

= 1(1+0.054)

= 1×1.054

= $1.054

Therefore, the stock price can be calculated as follows

Po= D1/(rs-g)

= 1.054/(0.142-0.054)

= 1.054/0.088

= $11.98

Hence the Stock price is $11.98

On January 1, 2016, the Excel Delivery Company purchased a delivery van for $33,000. At the end of its five-year service life, it is estimated that the van will be worth $3,000. During the five-year period, the company expects to drive the van 100,000 miles.
Required:
Calculate annual depreciation for the five-year life of the van using each of the following methods. (Do not round intermediate calculations.)
1. Straight line
2. Sum of the years digits
3. Double declining balance
4, Units of production using miles driven as a measure of output and the following actual mileage:
Year Miles
2016 22,000
2017 24,000
2018 15,000
2019 20,000
2020 21,000

Answers

Answer:

1. Straight line

years 2016 to 2020 = $6,000

2. Sum of the years digits

2016 = $10,000

2017 = $8,000

2018 = $6,000

2019 = $4,000

2020 = $2,000

3. Double declining balance

2016 = $13,200

2017 = $7,920

2018 = $4,752

2019 = $2,852

2020 = $1,276

4, Units of production using miles driven

2016 = $6,600

2017 = $7,200

2018 = $4,500

2019 = $6,000

2020 = $5,700

Explanation:

purchase cost $33,000

useful life 5 years, salvage value $3,000

expected use 100,000 miles

1. Straight line

($33,000 - $3,000) / 5 = $6,000

2. Sum of the years digits

year 1 = 5/15 x $30,000 = $10,000

year 2 = 4/15 x $30,000 = $8,000

year 3 = 3/15 x $30,000 = $6,000

year 4 = 2/15 x $30,000 = $4,000

year 5 = 1/15 x $30,000 = $2,000

3. Double declining balance

year 1 = 2 x 1/5 x $33,000 = $13,200

year 2 = 2 x 1/5 x $19,800 = $7,920

year 3 = 2 x 1/5 x $11,880 = $4,752

year 4 = 2 x 1/5 x $7,128 = $2,851.20 ≈ $2,852

year 5 = $4,276 - $3,000 = $1,276

4, Units of production using miles driven

depreciation expense per mile = ($33,000 - $3,000) / 100,000 = $0.30

Year Miles

2016 22,000  x $0.30 = $6,600

2017 24,000   x $0.30 = $7,200

2018 15,000   x $0.30 = $4,500

2019 20,000   x $0.30 = $6,000

2020 (21,000  - 2,000) x $0.30 = $5,700

Jasper makes a $25,000, 90-day, 7% cash loan to Clayborn Co. Jasper's entry to record the collection of the note and interest at maturity should be: (Use 360 days a year.)

Answers

Answer: B) Debit Cash $25,437.50, credit Interest Revenue $437.50; credit Notes Receivable $25,000.

Explanation:

The interest revenue for the period of 90 days will be;

= 25,000 * 7% * [tex]\frac{90}{360}[/tex]

= $437.50

Total to be received

= 25,000 + 437.50

= $25,437.50

The entry to record will therefore be;

DR Cash $25,437.50

CR Interest Revenue $437.50

CR Notes Receivable $25,000

ABG Corporation has the following dividend forecasts for the next three years: Year Expected Dividend 1 $ .25 2 $ .50 3 $ 1.25 After the third year, the dividend will grow at a constant rate of 5% per year. The required return is 10%. What is the price of the stock today?

Answers

Answer:

Price of share today =  $21.302

Explanation:

The price of a share can be calculated using the dividend valuation model  

According to this model the value of share is equal to the sum of the present values of its future cash dividends discounted at the required rate of return.

If dividend is expected to grow at a given rate , the value of a share is calculated using the formula below:

Price=Do (1+g)/(k-g)

Do - dividend in the following year, K- requited rate of return , g- growth rate

Step 1 : PV of dividend from year 1 to 3

Year                                               PV of Dividend

1            0.25 ×  1.1^(-1)         =          0.227

2              0.50  ×  1.1^(-2)     =         0.413

3             1.25   ×   1.1^(-3)      =         0.939

Strep 2 : PV of dividend from year 4 to infinity

PV (in year 3 terms) of dividend= 1.25 × 1.05/(0.1-0.05) = 26.25

PV in year 0 terms =  26.25 × 1.1^(-3) = 19.72

Present Value =   0.227  +    0.413  + 0.939  +   19.72 =  21.302

Price of share today =  $21.302

What type of unemployment occurs when people take time to find a job?
seasonal unemployment
C. cyclical unemployment
b. structural unemployment
d. frictional unemployment
a.

Answers

frictional unemployment

Santoyo Corporation keeps careful track of the time required to fill orders. Data concerning a particular order appear below:

Hours
Wait time 12.5
Process time 1.6
Inspection time 0.8
Move time 4.2
Queue time 5.9

The delivery cycle time was:______

Answers

Answer:

Santoyo Corporation

Tracking Time to Fill Orders:

The delivery cycle time was 25 hours.

Explanation:

The delivery cycle time sums the time occasioned by the supply delay and the reordering delay before the goods reach the customer.  As an order is received by Santoyo Corporation there is usually a wait time of half a day or 12.5 hours.  The processing of the order consumes 1.6 hours.  Before delivery is made, the inspectors spend 0.8 hours or 48 minutes doing what they know best.  Then, freight takes 4.2 hours for the delivery van to reach the customer's warehouse.  At that point, another 5.9 hours are spent queueing for the receipt of the goods by the customer.

Development normally stops at about age:
A. 40
B. 25.
C. Development never stops.
D. 5.​

Answers

Answer:

B. 25.

Explanation:

Normally the life of a human breaks into various stages like infancy, childhood, adolescence, old age ,and adulthood which depends upon the level of age.

Like we can say that in the age of 18 the person is an adult but at the age of 25 he has reached to the level of maturity in term of mental, physical, strength, emotional, etc

And at this level, the development normally stops i.e brain not with the person body

Hence, option b is correct

Answer:

development never stops

Explanation:

our bodies are always changing and always growing to be something different. This includes every 7 years our cells are completely changed so we are practically all new people. option c is also the right answer on apex.

A clothing manufacturer produces clothing in five locations in the U. S. In a move to vertical integration, the company is planning a new fabric production plant that will supply fabric to all five clothing plants. The clothing plants have been located on a coordinate system as follows:
Location (X,Y)
A 7,2
B 4,7
C 5,5
D 2,2
E 9,4
Shipments of fabric to each plant vary per week as follows: plant A, 200 units; plant B, 400 units; plant C, 300 units; plant D, 300 units; and plant E, 200 units. What is the optimal location of X for the fabric plant?

Answers

Answer:

The optimal location of X for the fabric plant is 4.9

Explanation:      

    X    Y     W     X.W     Y.W

A   7    2     200   1400    400

B   4    7     400   1600    2800

C   5    5    300    1500    1500

D   2    2    300    600     600

E    9    4   200   1800     800

Total =      1,400  6,900  6,100

X= 6,900 / 1,400 = 4.9

Y= 6,100 / 1,400 = 4.4

Rita Gonzales won the $53 million lottery. She is to receive $2.2 million a year for the next 20 years plus an additional lump sum payment of $9 million after 20 years. The discount rate is 12 percent. What is the current value of her winnings

Answers

Answer:

PV= $17,365,776.86

Explanation:

Giving the following information:

Cf= 2,200,000

Number of years= 20

Discount rate= 12%

Additional lump sum= 9,000,000

First, we need to calculate the future value using the following formula:

FV= {A*[(1+i)^n-1]}/i

A= annual cash flow

FV= {2,200,000*[(1.12^20) - 1]} / 0.12 + 9,000,000

FV= $167,515,373.4

Now, the present value:

PV= FV/(1+i)^n

PV= 167,515,373.4/1.12^20

PV= $17,365,776.86

Nadia Company, a merchandising company, prepares its master budget on a quarterly basis. The following data has been assembled to assist in preparation of the master budget for the second quarter.
a. As of March 31 (the end of the prior quarter), the company’s balance sheet showed the following account balances:
Cash $9,000
Acct Receviable 48,000
Inventory 12,6000
Buildings & Equip. (net) 214,100
Acct. Payable 18,300
Common Stock 190,000
Retained Earnings 75,400
Totals 283,700 283,700
b. Sales for March total 10,000 units. Each month’s sales are expected to exceed the prior month’s results by 5%. The product selling price is $25.00 per unit.
c. Sales are 20% for the cash and 80% on credit. All payments on credit sales are collected in the month following the sale. The accounts receivable at March 31 are a result of March credit sales.
d. Company’s policy calls for a given month’s ending inventory to equal 80% of the next month’s expected unit sales. The March 31 inventory is 8,400 units, which complies with the policy. The purchase price is $15.
e. Monthly selling and administrative expenses are budgeted as follows: salaries and wages, $7500 per month; shipping 6% of sales; advertising, $6,000 per month; other expenses, 4% of sales. Depreciation including depreciation on new assets acquired during the quarter, will be $6,000 for the quarter. Sales representatives’ commissions are 12.5 % of sales and are paid in the month of the sales. The sales manager’s salary will be $3,500 in April and $4,000 per month thereafter.
f. Half a month’s inventory purchases are paid in the month of purchase and half in the following month.
g. Equipment purchases during the quarter will be as follows: April, $11,500; and May, $3,000.
h. Dividends totaling $3,500 will be declared and paid in June.
j. No cash payment for income taxes are to be made during the second calendar quarter. Income taxes will be assessed at 35% for the quarter.
k. Management wants to maintain a minimum cash balance of $8,000. The company has an agreement with a local bank that allows the company to borrow in increments of $1,000 at the beginning of each month, up to a total balance of $20,000. The interest rate of these loans is 1% per month, and for simplicity, we will assume that the interest is not compounded. The company would as far as it is able, repay the loan plus accumulated interest at the end of the quarter.
Required: Using the above data, complete the following statements and schedules for the second quarter.
1. Expected cash receipts from customers
2. Expected cash payments for purchases
3. Cash budget

Answers

Answer:

Nadia Company

1. Schedule of expected cash receipts from customers :

                               April          May          June

Cash  20%          $52,500     $55,125    $57,880

Credit 80%            48,000     210,000   220,500

Total receipts   $100,500   $265,125  $278,380

2. Schedule of expected cash payments for purchases :

Payment for purchases:           April            May            June

50% (month of purchase)     $81,900     $85,995    $90,293

50% (following month)            18,300         81,900      85,995

Total cash payment           $100,300     $167,895   $176,288

3. Statement of Cash budget for the second quarter ended June 30:

                                                       April          May            June       Total

Beginning cash balance            $9,000   ($58,363) ($23,649)      $9,000

Cash receipts from customer  100,500    265,125    278,380     644,005

Total cash available               $109,500  $206,762  $254,731   $653,005

Cash payments:

Purchases                              $100,300     $167,895   $176,288  $444,483

Selling & Administrative            76,063         79,516       82,615     238,194

Equipment purchase                  11,500          3,000                          14,500

Dividends                                                                           3,500        3,500

Total cash payments:            $187,863     $250,411  $262,403  $700,677

Cash shortfall                        ($78,363)    ($43,649)     ($7,672)

Bank overdraft                         20,000        20,000      16,000      56,000

Cash balance                       ($58,363)    ($23,649)     $8,328       $8,328

Explanation:

a) Data:

Nadia Balance Sheet as of March 31:

Cash                                $9,000

Acct Receivable              48,000

Inventory                       12,6000

Buildings & Equip. (net) 214,100

Total                            $283,700

Acct. Payable                 $18,300

Common Stock             190,000

Retained Earnings          75,400

Total                            $283,700

b) Sales:

Month     Quantity                       Unit Price        Total

March 10,000 units                       $25.00          $250,000

April = 10,500 (10,000 x 1.05)          "                  $262,500

May = 11,025 (10,500 x 1.05)            "                 $275,625

June = 11,576 (11,025 x 1.05)            "                 $289,400

July = 12,155 (11,576 x 1.05)             "                  $303,875

c) Sales Terms:

                       March          April          May          June

Cash  20%                      $52,500     $55,125    $57,880

Credit 80%                        48,000     210,000    220,500

d) Inventory:

                         March          April          May          June

                        8,400       8,820         9,261         9,724

Ending         $126,000  $132,300   $138,915    $145,860

Beginning                     $126,000   $132,000   $138,915

e) Selling & Administrative Expenses  

                                          April          May            June      Total

Salaries and wages       $7,500      $7,500      $7,500    $22,500

Shipping                           15,750       16,538       17,364       49,652

Advertising                       6,000        6,000        6,000        18,000

Others                            10,500        11,025         11,576         33,101

Depreciation                                                                            6,000

Sales commissions        32,813       34,453        36,175       104,441

Sales Manager's Salary  3,500         4,000         4,000         11,500

Total                            $76,063      $79,516     $82,615

f) Purchases of Inventory

                                                   April            May            June      Total

Ending Inventory                        8,820          9,261         9,724

Units of Inventory sold             10,500         11,025        11,576

Inventory available for sale      19,320       20,286       21,300

less beginning inventory           8,400         8,820         9,261

Purchases                                 10,920        11,466        12,039

Cost of purchases x $15     $163,800     $171,990   $180,585

Payment for purchases:           April            May            June

50% (month of purchase)     $81,900     $85,995    $90,293

50% (following month)            18,300         81,900      85,995

Total cash payment           $100,300     $167,895   $176,288

g)                                        April            May            June

Equipment purchase      $11,500        $3,000

h) Nadia Company's preparation of quarter budgets helps it to foresee cash shortages and make necessary arrangements to meet up with cash obligations.  It focuses management efforts to achieve sales and deliver on other perimeters, including the control of expenses.  It is important for the master budget to be prepared with inputs from other subsidiary budgets so that management plans ahead.

Organic Food Co.'s cash account shows a $7,000 debit balance and its bank statement shows $6,210 on deposit at the close of business on August 31.

a. August 31 cash receipts of $2,740 were placed in the bank’s night depository after banking hours and were not recorded on the August 31 bank statement.
b. The bank statement shows a $270 NSF check from a customer; the company has not yet recorded this NSF check.
c. Outstanding checks as of August 31 total $2,620.
d. In reviewing the bank statement, an $230 check written by Organic Fruits was mistakenly drawn against Organic Food’s account.
e. The August 31 bank statement lists $170 in bank service charges; the company has not yet recorded the cost of these services.

Required:
Prepare a bank reconciliation using the above information.

Answers

Answer:

Organic Foods Co.

Bank Reconciliation

August 31

Bank Statement

Bank Statement Balance $6,210

Add:

Deposit in transit $2,740

Correction of bank error $230  

Deduct;

Outstanding Checks $2,620

Adjusted Bank Balance $6,560

Cash Book

Book Balance $7,000

No Additions;

Deduct;

NSF Check $270

Bank Service Charges $170

Adjusted Book Balance  $6,560

3. Individual Problems 20-3 Lightweight personal locator beacons are now available to hikers, making it easier for the Forest Service's rescue teams to locate those lost or in trouble in the wilderness. True or False: Forest Service costs will likely fall due to moral hazard. True False

Answers

Answer: False

Explanation:

Moral Hazard refers to the tendency of people or entities to take on more risk if they know they will be saved from it.

With the Forest Service now making locator beacons available for hikers, the result will be that more hikers will be emboldened to hike further in the wilderness or into more dangerous areas knowing that should they get in trouble, the rescue teams will locate them faster. It will also mean that more hikers will start coming to the forest because they feel they can hike and be found easily if they get into trouble.

These 2 things will mean that the Forest Service will both have to conduct more rescue missions and maybe hire more personnel as a result of the increased number both of which will increase their costs not reduce them.

Your Competitive Intelligence team is predicting that the Chester Company will invest in adding capacity to their Cute product this year. Assume Chester's product Cute invests in increasing its capacity by 10% this year. Because of this new information, your company anticipates all other products in the Core segment will increase their capacity by the same amount. How much can the industry produce in the Core segment the next year? Consider only products primarily in the Core segment last year. Ignore current inventories. Figures in thousands (000).

Answers

Answer:

HELLO SOME PARTS OF THE QUESTION IS MISSING ATTACHED BELOW IS THE MISSING PARTS

answer : 13156

Explanation:

Considering only products primarily in the core segment last year.

they are : Ant, cone, cute,Drat and Daze

From the question it is assumed that Chester's product Cute and other products in its Core segment will be increased  by 10% this year hence we will calculate the 10% increase of each core product and add it to its initial value

For ANT (1550)

will become = 1550 + ( 10% * 1550 ) = 1705

For CONE ( 1050 )

will become = 1050 + ( 10% * 1050 ) = 1155

For Cute ( 1300 )

will become =  1300 + (10% * 1300 ) = 1430

For Drat ( 1040 )

will become = 1040 + ( 10% * 1040 ) = 1144

For DAZE ( 1040 )

will become = 1040 + ( 10% * 1040 ) = 1144

The total capacity of the current year = 1705 + 1155 + 1430 + 1144 + 1144 = 6578

Hence the Total capacity the Industry will produce in the core next year still applying the 10% increment will be = 2 * 6578 = 13156

WinterDreams operates a Rocky Mountain ski resort. The company is planning its lift ticket pricing for the coming ski season. Investors would like to earn a 16 % return on the​ company's $ 115 million of assets. The company incurs primarily fixed costs to groom the runs and operate the lifts. WinterDreams projects fixed costs to be $ 35 comma 600 comma 000 for the ski season. The resort serves 800 comma 000 skiers and snowboarders each season. Variable costs are $ 8 per guest.​ Currently, the resort has such a favorable reputation among skiers and snowboarders that it has some control over the lift ticket prices.

Required:
a. Would Mountain Point emphasize target pricing or cost-plus pricing? Why?
b. If other resorts in the area charge $66 per day, what price should Mount Snow charge?

Answers

Answer:

a. Would Mountain Point emphasize target pricing or cost-plus pricing? Why?

They emphasize cost plus pricing because the investors are seeking a desired rate of return on their investment and they do it by adding the desired profit margin to their costs.

b. If other resorts in the area charge $66 per day, what price should Mount Snow charge?

$75.50 in order for them to generate the required ROI. Since the resort has a very good reputation, it can charge a higher price than its competitors.

Explanation:

company's assets = $115,000,000

expected return on investment = 16%

fixed costs = $35,600,000

number of customers = 800,000

variable costs = $8 per customer x 800,000 = $6,400,000

total costs = $42,000,000

total cost per client = $42,000,000 / 800,000 = $52.50

desired profit = $115,000,000 x 16% = $18,400,000

desired profit per client = $18,400,000 / 800,000 = $23

price per ticket = $75.50

Osawa, Inc., planned and actually manufactured 200,000 units of its single product in 2017, its first year of operation. Variable manufacturing cost was $20 per unit produced. Variable operating (nonmanufacturing) cost was $10 per unit sold. Planned and actual fixed manufacturing costs were $600,000. Planned and actual fixed operating (nonmanufacturing) costs totaled $400,000. Osawa sold 120,000 units of product at $40 per unit.

Required:

​Osawa's 2017 operating income using variable costing is​:________

(a) $ 620,000​,

​(b) $ 340,000​,

​(c) $ 200,000​,

​(d) $ 560,000​, or​

(e) none of these.

Show supporting calculations. Begin by selecting the labels used in the variable costing calculation of operating income and enter the supporting amounts. Perform the calculations in this​ step, but select the correct operating income in the next step.

Answers

Answer:

The correct answer is C.

Explanation:

The variable costing method incorporates all variable production costs (direct material, direct labor, and variable overhead).

We need to calculate the net operating income:

Sales= 120,000*40= 4,800,000

Total variable cost= (20 + 10)*120,000= (3,600,000)

Total contribution margin= 1,200,000

Fixed manufacturing costs= (600,000)

Fixed operating (nonmanufacturing) costs= (400,000)

Net operating income= 200,000

BBQ Corporation has a target capital structure that is 70 percent equity, 30 percent debt. The flotation costs for equity issues are 15 percent of the amount raised; the flotation costs for debt are 8 percent. If BBQ needs $150 million for a new manufacturing facility, what is the cost when flotation costs are considered

Answers

Answer:

$172,215,844 is the cost when flotation costs are considered

Explanation:

flotation

Weighted average flotation cost = {(Flotation cost debt * Weight debt) + (Flotation cost equity * Weight equity)

= (8% * 0.30) + (15%  * 0.70)

=0.024 + 0.105

= 0.129

= 12.9%

Calculation of the cost of funds

Cost of funds = Amount raised / (1 - Weighted average floatation cost)

= $150,000,000 / (1-0.129)

= $150,000,000 / (0.871)

=$172,215,844

Therefore, the cost of raising fund is $172,215,844

Sunland Company estimates that variable costs will be 60.00% of sales, and fixed costs will total $632,000. The selling price of the product is $5. Compute the break-even point in (1) units and (2) dollars.

Answers

Answer:

Instructions are below.

Explanation:

Giving the following information:

Sunland Company estimates that variable costs will be 60.00% of sales.

Fixed costs= $632,000

The selling price of the product is $5.

First, we need to calculate the unitary variable cost:

Unitary variable cost= 5*0.6= $3

Now, using the following formulas, we can determine the break-even point in units and dollars.

Break-even point in units= fixed costs/ contribution margin per unit

Break-even point in units= 632,000 / (5 - 3)

Break-even point in units= 316,000 units

Break-even point (dollars)= fixed costs/ contribution margin ratio

Break-even point (dollars)= 632,000 / (2/5)

Break-even point (dollars)= $1,580,000

Talbot Industries is considering launching a new product. The new manufacturing equipment will cost $17 million, and production and sales will require an initial $3 million investment in net operating working capital. The company's tax rate is 35%. What is the initial investment outlay? Write out your answer completely. For example, 2 million should be entered as 2,000,000. $ The company spent and expensed $150,000 on research related to the new project last year. Would this change your answer? -Select- Rather than build a new manufacturing facility, the company plans to install the equipment in a building it owns but is not now using. The building could be sold for $1.5 million after taxes and real estate commissions. How would this affect your answer? The project's cost will -Select- .

Answers

Answer:

What is the initial investment outlay?

initial investment = $17 million (manufacturing equipment) + $3 (increase in net working capital) = $20,000,000

The company spent and expensed $150,000 on research related to the new project last year. Would this change your answer?

No, this will not change the answer because that was a sunk cost that doesn't affect the project's initial outlay.

Rather than build a new manufacturing facility, the company plans to install the equipment in a building it owns but is not now using. The building could be sold for $1.5 million after taxes and real estate commissions. How would this affect your answer?

If the company decides to do this, it will increase the project's initial outlay by $1,500,000 which is the opportunity cost of selling the building.

A large open economy has desired national saving of Sd = 1200 + 1000rw, and desired national investment of Id = 1000 - 500rw. The foreign economy has desired national saving of = 1300 + 1000rw, and desired national investment of = 1800 - 500rw. The equilibrium world real interest rate equal to:________.

Answers

Answer: 10%

Explanation:

The Equilibrium real interest rate would be the interest rate that equates the Desired savings to the desired investment for both the National and foreign economy.

Desired national saving + Foreign desired national saving = Desired national investment + Foreign desired national investment

1,200 + 1,000rw + 1,300 + 1,000rw = (1,000 - 500rw) + (1,800 - 500rw)

2,500 + 2,000rw = 2,800 - 1,000rw

2,000rw + 1,000rw = 2,800 - 2,500

3,000rw = 300

rw = 0.1

rw = 10%

The Elle Corporation manufactures fingernail polish. Suzy buys a container of Elle's fingernail polish, applies it to her nails, and suffers a severe allergic reaction. She sues Elle under the implied warranty of merchantability. The test for determining whether Suzy will recover is whether:

Answers

Answer:

such a reaction in an appreciable number of consumers was reasonably foreseeable

Explanation:

In simple words, the given case can be related to the intent to fault or hiding the fault even after knowing about it. If in he given case it was proved that the product was allergic to a number of people then it would be stated that the company manufacturing it is the culprit of branding a harmful product.

However if it came to light that only Elle was allergic to the product due to some unique medical condition then there might not be any case to file.

calculate the net present value of a business deal that cost $2500 today and will return $1500 at the end of this year. use interest rate of 13%

Answers

Answer:

NPV= -$1,172.57

Explanation:

Giving the following information:

Initial investment= $2,500

Cash flow= $1,500

Discount rate= 13%

To calculate the net present value (NPV), we need to use the following formula:

NPV= -Io + ∑[Cf/(1+i)^n]

NPV= -2,500 + (1,500/1.13)

NPV= -1,172.57

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

Answers

Answer:

The answer is "70 units".

Explanation:

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

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

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

Finding the value of MR :

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

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

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

Calculating the value of the MC:

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

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

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

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

Classify the assumptions according to whether or not each item is an assumption made under perfect competition (also known as pure competition or competitive industry).
Assumed in perfect competition Not assumed in perfect competition
a. price-taking behavior
b. a small number of producers
c. firms selling a similar but differentiated good
d. significant barriers to entry

Answers

Answer:

Option “A” is the assumption of perfect competition while options B, C, and D are not the assumption of perfect competition.

Explanation:

Option A, is the assumption of perfect competition because, in the perfect competition, the industry decides the price with the help of market forces demand and supply. Moreover, this determined price is followed by firms in the industry. While the other options are not assumed in perfect competition because there are a large number of firms that can be seen in perfect competition and these firms sell homogeneous goods. Furthermore, the firms are free to enter and exit the market.

The following assumption are made under perfect competition:

price-taking behavior

The following assumption are not made under perfect competition:

small number of producers firms selling a similar but differentiated good significant barriers to entry

Perfect competition is a market where there are many buyers and sellers of homogenous goods and services. There are no barriers to the entry or exit of firms into the market. An example of perfect competition is the market for apples. All apples are identical and there are many farmers who sell apples.

The market price of goods in a perfect competition is set by the market forces. So, buyers and sellers are price takers. They take the price as determined by the market forces. There is perfect information in a perfect competition.

To learn more, please check: https://brainly.com/question/3355398

What is the forecasted value of property, plan and equipment (PP&E) based on the following information: Capital asset turnover ratio: 2.5 Forecasted revenues: $120 Forecasted costs of goods sold: $80

Answers

Answer:

Forecasted value of property, plan and equipment (PP&E) is $48.

Explanation:

First note that Capital asset is the same thing as property, plan and equipment (PP&E).

In order to calculate this, we therefore use the formula for calculating the Capital asset turnover ratio which is the ratio of forecasted revenues to forecasted value of property, plan and equipment (PP&E) as follows:

Capital asset turnover = Forecasted revenues / Forecasted value of PP&E

Substituting for the values in the question into the equation above and solve for Forecasted value of PP&E, we have:

2.5 = 120 / Forecasted value of PP&E

Forecasted value of PP&E = 120 / 2.5 = $48

Therefore, the forecasted value of property, plan and equipment (PP&E) is $48.

The forecasted value of property, plan and equipment for the period for the statement quoted above is $48. The calculations can be implied by using the values given in the formula.

The value of the property, plan and equipment is important for estimating the current, short run and long run capital requirements of the firm for a given period using the ratios.

The values given to us are as the capital assets turnover ratio is 2.5 and the forecasted costs of goods sold is $80 whereas the forecasted revenues of the firm is $120.

The calculation of estimated property, plan and equipment of a firm can be calculated by using the formula as given below by putting the available values.

[tex]\rm Forecasted\ PP\&E= \dfrac {Forecasted\ Revenues}{Capital\ Assets\ Turnover\ Ratio}\\\\\\\\\rm Forecasted\ PP\&E= \dfrac {\$120}{2.5}[/tex]

We get the forecasted PP&E of the firm as below,

[tex]\rm Forecasted\ PP\&E= \$48[/tex]

Therefore the value obtained for the forecasted PP&E of the firm is $48.

Hence, the correct statement of the forecasted PP&E of the firm is $48 when the forecasted revenues are $120 and the assets turnover ratio stands at 2.5.

To know more about forecasted values, click the link below

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