Use the following information for Shafer Company to compute inventory turnover for year 2.
Year 2 Year 1
Net sales $647,500 $582,000
Cost of goods sold 389,500 360,840
Ending inventory 76,700 79,380
a. 9.98
b. 9.98
c. 5.08
d. 4.99
e. 8.30
f. 8.44

Answers

Answer 1

Answer:

Inventory Turnover 2017 = 4.99 times

So option d is the correct answer.

Explanation:

Inventory turnover ratio is an accounting ratio which is used to determine the number of times the average level of inventory is sold off and replaced in a particular period. The formula to calculate the inventory turnover times is,

Inventory Turnover = Cost of Goods Sold / Average Inventory

Where,

Average Inventory = (Opening Inventory + Closing Inventory) / 2

Average Inventory 2017 = (79380 + 76700) / 2

Average Inventory 2017 = $78040

Inventory Turnover 2017 = 389500 /  78040

Inventory Turnover 2017 = 4.99 times


Related Questions

The following data were reported by a corporation: Authorized shares 20,000 Issued shares 15,000 Treasury shares 3,000 ​ The number of outstanding shares is:

Answers

Answer:

12,000

Explanation:

The following data was reported for an organisation

Authorized shares is 20,000

Issued shares is 15,000

Treasury shares is 3,000

Therefore, the number of outstanding shares can be calculated as follows

Number of outstanding shares= Issued stock-Treasury stock

= 15,000-3,000

= 12,000

Hence the number of outstanding shares is 12,000

Fernando Designs is considering a project that has the following cash flows and WACC data. What is the project's discounted payback period? (6 points) What is the project’s modified internal rate of return?

Answers

Answer:

Discounted Payback period 3 years

Modified Internal rate of return 4.833%

Explanation:

Fernando Designs has following cash flows ,

year 1 : -$900

Year 2 : $500

Year 3 : $500

Year 4 : $500

Using 10% discount factor the cashflows will be,

discounted values

Year 1 : -900

Year 2 : 454.54

Year 3 : 445.45

Year 4 : 4132231

Payback period is -900 + 454.54 +445.45 = 3 years.

Modified Internal rate of return; [tex]\sqrt[n]{\frac{FV of cash inflows}{PV of cash outflow} }[/tex]

[tex]\sqrt[4]{\frac{1314}{900} }[/tex] = 4.833%

Marin Inc. issues $2, 084, 300 of 10% bonds due in 13 years with interest payable at year-end. The current market rate of interest for bonds of similar risk is 11%. What amount will Marin receive when it issues the bonds? (Round factor values to 5 decimal places, e.g. 1.25124 and final answers to 0 decimal places, e.g. 458, 581.) Amount received by Marin when bonds were issued $________________

Answers

Answer:

$1,943,618.62

Explanation:

the current market price of the bond = present value of the face value + present value of coupon payments

present value of face value = $2,084,300 / (1 + 11%)¹³ = $536,736.96

present value of coupon payments = $208,430 x 6.7499 (annuity factor, 11%, 13 years) = $1,406.881.66

market value of the bonds = $1,943,618.62

the journal entry to record the issuance of the bonds:

Dr Cash 1,943,618.62

Dr Discount on bonds payable 140,681.38

    Cr Bonds payable 2,084,300

Stellar Company uses a periodic inventory system. For April, when the company sold 600 units, the following information is available. Units Unit Cost Total Cost April 1 inventory280$31$ 8,680 April 15 purchase4503716,650 April 23 purchase 270 40 10,800 1,000 $36,130 Compute the April 30 inventory and the April cost of goods sold using the LIFO method.

Answers

Answer:

inventory -  $13,120

cost of goods sold -  $23,010

Explanation:

LIFO means last in first out. It means that it is the last purchased inventory that is the first to be sold.

the cost of goods sold would be taken from the cost of the newest purchases.

April 23 purchase 270 x 40 = $ 10,800

600 - 270 = 330

April 15 purchase ; 330 x $37 = $12,210

cost of goods sold = $12,210 +  $ 10,800 = $23,010

Inventory = the remaining part of the April 15 purchase and beginning inventory

450 - 330 = 120 x $37 = $4440

$4440 + 8,680 = $13,120

You have just recieved notification that you have won the $2 million first prize in the centennial lottery. However, the prize will be awarded on your 100th birthday, 76 years from now.

Requried:
What is the present value of your windfall if the appropriate discount rate is 8%?

Answers

Answer:

$5,765.35

Explanation:

Preparation of the present value of your windfall if the appropriate discount rate is 8%

To find the present value we are going to use this formula

PV = FV / (1 + r)^t

Where,

FV=$2,000,000

r=8%

t=76

Let plug in the formula

PV = 2,000,000 / (1 + .08)^⁷⁶

PV = $2,000,000 / (1.98)^⁷⁶

PV=$2,000,000/346.90

PV=$5,765.35

Therefore the present value will be $5,765.35

Assume the MPC is 0.8. Assuming only the multiplier effect matters, a decrease in government purchases of $100 billion will shift the aggregate demand curve to the:__________
a. left by $180 billion.
b. left by $500 billion.
c. right by $180 billion.
d. right by $400 billion.

Answers

Answer:

b. left by $500 billion.

Explanation:

Given marginal propensity to consume, MPC = 0.8

Marginal propensity to consume + Marginal  propensity to save = 1

MPC + MPS = 1

0.8 + MPS = 1

MPS = 1-0.8

MPS = 0.2

Now, the government multiplier = 1/MPS

The government multiplier = 1 / 0.2 = 5

Total fall in aggregate demand = Government multiplier × Government purchases

= 5 ×100

= $500

Since there is a fall in spending so the aggregate demand curve will shift leftwards.

Therefore, the correct option is b. left by $500 billion.

On April 1, 2021, Shoemaker Corporation realizes that one of its main suppliers is having difficulty meeting delivery schedules, which is hurting Shoemaker's business. The supplier explains that it has a temporary lack of funds that is slowing its production cycle. Shoemaker agrees to lend $420,000 to its supplier using a 12-month, 12% note.
Required:
1. The loan of $420,000 and acceptance of the note receivable on April 1, 2021
2. The adjustment for accrued interest on December 31, 2021
3. Cash collection of the note and interest on April 1, 2022.

Answers

Answer:

1. April 01, 2021

Dr Notes receivable 420,000

Cr Cash 420,000

2. December 31,2021

Dr Interest receivable 37,800

Cr Interest revenue 37,800

3. April 01, 2022

Dr Cash 470,400

Cr Notes receivable 420,000

Cr Interest receivable 37,800

Cr Interest revenue 12,600

Explanation:

Preparation of the Journal entries Shoemaker Corporation

1. Preparation of the Journal entry for loan o amount of $420,000 as well as the acceptance of the note receivable on April 1, 2021

April 01, 2021

Dr Notes receivable 420,000

Cr Cash 420,000

2. Preparation of the Journal entry for the adjustment for accrued interest on December 31, 2021

December 31,2021

Dr Interest receivable 37,800

Cr Interest revenue 37,800

($420,000 × 12% × 9/12=$37,800)

3. Preparation of the Journal entry for the Cash collection of the note and interest on April 1, 2022

April 01, 2022

Dr Cash 470,400

Cr Notes receivable 420,000

Cr Interest receivable 37,800

Cr Interest revenue 12,600

($420,000 × 12% × 3/12=$12,600)

he ability to hire, motivate, and retain human capital is an example of ________ capabilities in the resource-based view of the firm.

Answers

Answer:

Organizational capabilities

Explanation:

The ability to hire, motivate, and retain human capital is an example of organizational capabilities in the resource-based view of the firm.

An organizational capability is the ability of a firm to manage resources, such as it's employees, effectively which will give them an edge over competitors. Organizational capabilities differntiates a firm from competitors.

Individual Retirement Accounts (IRAs) allow people to shelter some of their income from taxation. Suppose the maximum annual contribution to such accounts is $5,000 per person. Now suppose there is an increase in the maximum contribution, from $5,000 to $8,000 per year.

a. This change in the tax treatment of saving causes the equilibrium interest rate in the market for loanable funds to _ and the level of investment spending to _.
b. An investment tax credit effectively lowers the tax bill of any firm that purchases new capital in the relevant time period. Suppose the government repeals a previously existing investment tax credit.

The repeal of the previously existing tax credit causes the interest rate to _______ and the level of investment to ________.

c. Initially, the government's budget is balanced, then the government responds to the conclusion of a war by significantly reducing defense spending without changing taxes.

This change in spending causes the government to run a budget __________ which ________ national saving. This causes the interest rate to ________ and the level of investment spending to _______

Answers

Answer:

a. Individual Retirement Accounts (IRAs) allow people to shelter some of their income from taxation. Suppose the maximum annual contribution to such accounts is $5,000 per person. Now suppose there is an increase in the maximum contribution, from $5,000 to $8,000 per year.

This change in the tax treatment of saving causes the equilibrium interest rate in the market for loanable funds to _decrease and the level of investment spending to increase_.

b. An investment tax credit effectively lowers the tax bill of any firm that purchases new capital in the relevant time period. Suppose the government repeals a previously existing investment tax credit.

The repeal of the previously existing tax credit causes the interest rate to ___increase____ and the level of investment to ___decrease_____.

c. Initially, the government's budget is balanced, then the government responds to the conclusion of a war by significantly reducing defense spending without changing taxes.

This change in spending causes the government to run a budget ___surplus_______ which ___increases_____ national saving. This causes the interest rate to ___decrease_____ and the level of investment spending to __increase_____

Explanation:

Interest rate decreases with increased savings  and this results to increased investment as funds are available at affordable costs.  The situation is reversed when the savings are decreased, since the interest rate will increase as there are less savings for investment purposes.

There is a continuous interaction between taxation, savings, government spending, inflation, and investment versus interest rates.  This means that interest rates also reflect these factors put together.  This why in both fiscal and monetary policies, governments try to strike some balance in order to direct the economy towards desired targets.  For example, when the government wants to stimulate the economy, it works to reduce interest rates in order to encourage investments, but this also lowers the propensity to save and encourages the propensity to spend, which trigger inflation and increases interest rate as an aftermath.  And this seems to be an endless vicious or virtuous circle, depending on what is achieved by the monetary and fiscal measures in operation.

If an investment center has a $90,000 controllable margin and $1,200,000 of sales, what average operating assets are needed to have a return on investment of 10%

Answers

Answer:

Average operating assets is $900,000

Explanation:

The formula for return on investment stated below is the starting for solving this question:

return on investment= Net operating income / Average operating assets

return on investment is 10%

net operating income is the same as controllable margin of $90,000

Average operating assets is the unknown

10%=90000/average operating assets

average operating assets=90000/10%

average operating assets=$900,000

"If a member firm routes a customer market order for an NYSE listed issue to the NYSE's automated trading system, the order will be sent to:"

Answers

Answer:

Super display book

Explanation:

Super display book is the NYSE's automated execution system for dealing listed issues. It is a programme installed in a computer, which display information like timing, record, quantity, price and execute orders for securities on the stock exchange market. Super display book ensures that orders are routed directly and correctly to a specialist for quick resolution.

Large and complex orders usually placed on the NYSE are handled by floor brokers hence does not execute most orders placed by individual investors. These order placed by individual investors are directed by super display book to a specialist for quick resolution.

The closing entries show a debit to retained earnings of $350, and a credit to retained earnings of $750. There was also a credit to dividends payable of $100. This company had a:

Answers

Answer:

net income = $400

Explanation:

closing entries:

Dr Retained earnings 350

    Cr Income summary 350

Dr Income summary 750

    Cr Retained earnings 750

Dr Retained earnings 100

   Cr Dividends 100

net income = $750 - $350 = $400

Dividends reduce retained earnings, but net income must exist before any dividends can be distributed.

On January 1, Year 1, Stratton Company borrowed $100,000 on a 10-year, 7% installment note payable. The terms of the note require Stratton to pay 10 equal payments of $14,238 each December 31 for 10 years. The required general journal entry to record the payment on the note on December 31, Year 2 is:

Answers

Answer:

Computation of the interest expense using the equation as shown below:

Interest expense for year 1 = Notes payable * Interest rate

= $100,000 * 10%

= $7,000

Notes payable reduction in Year 1 = $14,238 - $7,000

= $7,238

                    General journal entry

Item                           Debit         Credit

Notes payable          $7,745

Interest expense       $6,493

Cash                                            $14,238

Workings

Interest expense = ($100,000 - $7,238) * 7%

= $92,762 * 7%

=$6,493

Lynda Jones College Plan On her 10th birthday Linda Jone's parents decide to deposit $4,000 in a 529 account for their daughter to go to college. They intend to put an additional $4,000 in the account each year on her 11th, 12th, ..., 17yh birthdays. Assume all account balances will earn 8% per year. On Lynda's 18th, 19th, 20th, and 21st birthdays, her parents will withdraw $20,000 to pay for Linda's college education. Questions: Is the $4,000 savings per year sufficient to cover the anticipated college expenses? Is Linda's 529 account underfunded? What should be the annual deposit in Lynda's 529 account to cover entirely her tuition and fees? What will be the PV of Lynda's college tuition on her 18th birthday? Summarize the results of your analysis and provide your recommendation in this quizz. Create a spreadsheet and submit it in you Drop Box.

Answers

Answer:

Is the $4,000 savings per year sufficient to cover the anticipated college expenses?

No, since the maximum withdrawal per year (for 4 years) earning an 8% interest rate is $12,846.23. Her parents will be $7,153.77 short every year.

Is Linda's 529 account underfunded?

Yes, her account will have $42,548 when she turns 18 and that isn't enough to cover her college expenses.

What should be the annual deposit in Lynda's 529 account to cover entirely her tuition and fees?

$6,227.51

What will be the PV of Lynda's college tuition on her 18th birthday?

If Lynda's parents want to cover her college expenses, they need to have $66,242 on her 529 account.

Explanation:

Lynda's 529 account will have the following balance when she is 18:

future value = annual payment x annuity factor (FV annuity factor, 8%, 8 periods) = $4,000 x 10.637 = $42,548

her parents will make 4 withdrawals:

present value = annual withdrawal x annuity factor (PV annuity factor, 8%, 4 periods)

maximum annual withdrawal = $42,548 / 3.3121 = $12,846.23

required balance = $20,000 x 3.3121 = $66,242

annual payment = $66,242 / 10.637 = $6,227.51

Sheridan Company had a 40 percent tax rate. Given the following pre-tax amounts, what would be the income tax expense reported on the face of the income statement?
Sales revenue $ 500,000
Cost of goods sold 300,000
Salaries and wages expense 40,000
Depreciation expense 55,000
Dividend revenue 45,000
Utilities expense 5,000
Extraordinary loss 50,000
Interest expense 10,000
a. $54,000
b. $34,000
c. $36,000
d. $16,000

Answers

Answer:

a. $54,000

Explanation:

The computation of income tax expense reported on the face of the income statement is shown below:-

Income before tax = Sales revenue + Dividend revenue - Cost of goods sold - Salaries and wages expenses - Depreciation expenses - Utilities expenses - Interest expenses

= $500,000 + $45,000 - $300,000 - $40,000 - $55,000 - $5,000 - $10,000

= $135,000

Income tax expenses = Before Income tax × Income tax rate

= $135,000 × 40%

= $54,000

The Revenue Reconciliation Act of 1993 modified the 1986 passive loss restrictions by allowing individuals who materially participate in rental real estate to deduct rental losses from other income. To qualify, how much time must a person devote to personal services to real property trades or business during a tax year

Answers

Answer:

The answer is "50%"

Explanation:

Modify the state budget Act of 1974 to boost the FY in 1994 and 1995. It is the maximum federal debt quantity and also to set these other quantities for FY 1996 to 1998. Repudiates in the 1994 and 1995 boundaries on consumption spending.

In the Act of 1993, it modifies the 1986 active losses restrictions so, that it allowed rental damages from other revenues to also be deducted from persons who significantly participated such rental properties.  

The person may allocate 50% to his time towards services rendered throughout a tax year from the business.

Wine and Roses, Inc. offers a 7% coupon bond with semiannual payments and a yield to maturity of 7.73%. The bonds mature in 9 years. Blank 1. Fill in the blank, read surrounding text. is the market price of a $1,000 face value bond

Answers

Answer:

current market price = $953.29

Explanation:

the market price of the bond = present value of the face value + present value of coupon payments

PV of face value = $1,000 / (1 + 3.865%)¹⁸ = $505.31

PV of coupon payments = $35 x 12.79935 (PV annuity factor, 3.865%, 18 periods) = $447.98

current market price = $505.31 + $447.98 = $953.29

A corporation has 50,000 shares of $25 par stock outstanding. If the corporation issues a 3-for-1 stock split, the number of shares outstanding after the split will be a.50,000 shares b.100,000 shares c.150,000 shares d.16,666 shares

Answers

Answer:

Option C

Number of shares outstanding after split = 150,000 units

Explanation:

A stock split occurs where a company creates additional shares in units such the total nominal value of the outstanding shares remains the same. With a stock split, the total outstanding shares increases without a change in the total nominal value while the nominal value per share reduces.

Total shares before the split = 50,000

Total outstanding shares after split

= 50,000 × 3 = 150,000

Number of shares outstanding after split = 150,000 units

You want to have $12,500 in 10 years for a dream vacation. If you can earn an interest rate of .3 percent per month, how much will you have to deposit today?

Answers

Answer:

$8,778

Explanation:

To find the amount of money that you will have to deposit today, you have to use the formula to calculate the present value:

PV=FV/(1+i)^n

PV= present value

FV= future value= 12,500

i= interest rate= 0.003*12(to calculate the rate per year)= 0.036

n= number of periods of time= 10

PV=12,500/(1+0.036)^10

PV=12,500/1.424

PV=8,778

According to this, you will have to deposit today $8,778.

What is the current yield for a Bond with a $1,000 par value bond, a 3% annual coupon rate that matures in 5 years, if the opportunity cost is 7%

Answers

Answer:

$836

Explanation:

market interest rate = 7%

in order to determine the current price of the bond we must add the present value of face value + coupon payments:

PV of face value = $1,000 / (1 + 7%)⁵ = $712.99

PV of coupon payments = $30 x 4.1002 (PV annuity factor, 7%, 5 periods) = $123.01

current market price = $712.99 + $123.01 = $836

A company that makes shopping carts for supermarkets and other stores recently purchased some new equipment that reduces the labor content of the jobs needed to produce the shopping carts. Prior to buying the new equipment, the company used five workers, who produced an average of 77 carts per hour. Workers receive $11/hour and machine cost was $47 per hour. With the new equipment, it was possible to transfer one of the workers to another department, and equipment cost increased by $14 per hour while output increased by four carts per hour.
a. Compute the multifactor productivity(MFP) (labor plus equipment) under the Prior to buying the new equipment. (Round to 4 decimal places)
b. Compute the % growth in productivity between the Prior and after buying the new equipment. (Round to 2 decimal places

Answers

Answer:

Multifactor productivity MFP before buying new equipment   = 0.7549 carts/dollar cost

Growth in productivity between the Prior and after buying the new equipment.  = 31.49%

Explanation:

Given that:

the number of workers before buying new equipment = 5

average cart production per hour = 77

worker's wage = $11

Cost of the machine = $47

After buying the new equipment;

number of worker is now = 4 since it is possible to transfer one of their worker to another department

average cart production per hour = $(77 +4) = $81

worker's wage = $11

Cost of the machine = $(47+14) = $61

The objective of this question is to "

a. Compute the multifactor productivity(MFP) (labor plus equipment) under the Prior to buying the new equipment.

Multifactor productivity MFP= Carts produced / (Labor cost + Equipment cost)

where;

Labor Cost = (Number of workers × Worker wage)

Multifactor productivity MFP = Carts produced / ((Number of workers × Worker wage)  + Equipment cost)

We are to find just only the multifactor productivity(MFP) (labor plus equipment) under the Prior to buying the new equipment.

i.e before buying the new equipment.

Multifactor productivity MFP  = 77/ (5 × 11) + 47)

Multifactor productivity MFP  = 77/ (55+ 47)

Multifactor productivity MFP  = 77/ (102)

Multifactor productivity MFP  = 77/ (102)

Multifactor productivity MFP  = 0.7549 carts/dollar cost

b. Compute the % growth in productivity between the Prior and after buying the new equipment. (Round to 2 decimal places

Growth in productivity = (Labor New productivity - Labor Old productivity) / Labor Old productivity] × 100

where;

Labor Productivity = Number of carts produced per hour / Number of workers

Labor Productivity (before buying new equipment) = 77/5

Labor Productivity (before buying new equipment) = 15.4 carts/worker/hour

Labor Productivity ( after buying the new equipment) = 81/4

Labor Productivity ( after buying the new equipment) = 20.25 carts/worker/hour

Growth in productivity = (20.25 - 15.40 /15.40) × 100

Growth in productivity = (4.85 / 15.40 )× 100

Growth in productivity = 0.3149 × 100

Growth in productivity = 31.49%

Vibrant Company had $970,000 of sales in each of three consecutive years 2016–2018, and it purchased merchandise costing $535,000 in each of those years. It also maintained a $270,000 physical inventory from the beginning to the end of that three-year period. In accounting for inventory, it made an error at the end of year 2016 that caused its year-end 2016 inventory to appear on its statements as $250,000 rather than the correct $270,000.
1. Determine the correct amount of the company’s gross profit in each of the years 2016–2018.
2. Prepare comparative income statements to show the effect of this error on the company's cost of goods sold and gross profit for each of the years 2016−2018.

Answers

Answer:

Explanation:

From the give information; we are to:

1. Determine the correct amount of the company’s gross profit in each of the years 2016–2018.

The correct amount of the company's gross profit in each of the years 2016 - 2018 can be seen as computed in the table below.

                     VIbrant Company Income statement

                             2016                      2017                    2018

Sales                   970,000                970,000              970,000

-

Cost of good  

sold:                  

Beginning           270,000                270,000               270,000        

Inventory

+

Purchase             535,000               535,000               535,000      

The cost of good

available for sale   805000                 805000                 805000  

is:                      

-

Ending Inventory    270,000                270,000               270,000      

Cost of good sold   535,000               535,000               535,000

Gross Profit              435 000               435000                435000      

N:B ;

Gross Profit = Sales - Cost of good sold

Gross Profit = 970000- 535000

Gross Profit = 435000

2. Prepare comparative income statements to show the effect of this error on the company's cost of goods sold and gross profit for each of the years 2016−2018.

For 2016; the comparative income statement is computed as follows:

                                        Debit           Credit

Sales                                                   970000

Less:(-)

Cost of good sold

Beginning Inventory       270000

Add Purchase                 535000

Cost of goods available  805000

for sale

Less (-)

Ending Inventory              250000

Cost of good sold                               555000

Gross profit                                          415000

For 2017; the comparative income statement is computed as follows:

                                        Debit           Credit

Sales                                                   970000

Less:(-)

Cost of good sold

Beginning Inventory       250000

Add Purchase                 535000

Cost of goods available  785000

for sale

Less (-)

Ending Inventory              270000

Cost of good sold                               515000

Gross profit                                          455000

For 2018; the comparative income statement is computed as follows:

                                        Debit           Credit

Sales                                                   970000

Less:(-)

Cost of good sold

Beginning Inventory       270000

Add Purchase                 535000

Cost of goods available  805000

for sale

Less (-)

Ending Inventory              270000

Cost of good sold                               535000

Gross profit                                          435000

Consider the following $1,000 par value zero-coupon bonds: Bond Years to Maturity Yield to Maturity A 1 6.00 % B 2 7.00 % C 3 7.99 % D 4 9.41 % E 5 10.70 % The expected 1-year interest rate 4 years from now should be _________.

Answers

Answer:

16.01%

Explanation:

The expected 1-year interest rate 4 years from now is determined using the below formula:

The expected 1-year interest rate 4 years=(1+YTM5)^5/(1+YTM4)^4-1

YTM5 is the yield to maturity in year 5 i.e 10.70%

YTM4 is the yield to maturity in year 4 i.e 9.41%

The expected 1-year interest rate 4 years=(1+10.70%)^5/(1+9.41%)^4-1

The expected 1-year interest rate 4 years=16.01%

A stock has a beta of 1.28, the expected return on the market is 12%, and the risk-free rate is 4.5%. Using the CAPM, what is the expected return on this stock

Answers

Answer:

14.10%

Explanation:

The calculation of expected return on this stock is shown below:-

Expected rate of return = Risk-free rate of return + Beta × (Market rate of return - Risk-free rate of return)

= 4.5% + 1.28 × (12% - 4.5%)

= 4.5% + 1.28 × 7.5%

= 4.5% + 9.6%

= 14.10%

The Market rate of return - Risk-free rate of return) is also called as the market risk premium

hence, the expected rate of return is 14.10%

Following is a partial process cost summary for Mitchell Manufacturing's Canning Department. Equivalent Units of Production Direct Materials Conversion Units Completed and transferred out 52,000 52,000 Units in Ending Work in Process: Direct Materials (18,000 * 100%) 18,000 Conversion (18,000 * 80%) 14,400 Equivalent Units of Production 70,000 66,400 Cost per Equivalent Unit Costs of beginning work in process $ 43,600 $ 63,900 Costs incurred this period 145,500 195,700 Total costs $ 189,100 $ 259,600 Cost per equivalent unit $ 2.70 per EUP $ 3.91 per EUP If the units completed were transferred to the Labeling Department, what is the appropriate journal entry to transfer the conversion costs

Answers

Answer:

DR Work in Process—Labeling................  $203,320‬

CR Work in Process—Canning.........................................  $203,320‬

(To record transfer of conversion costs to Labelling Department.)

Units completed in the Canning department are 52,000 and costs per equivalent units of production for conversion is $3.91.

Total costs of conversion is therefore;

= 52,000 * 3.91

= $203,320‬

Gabriele enterprises has bonds on the market making annual payments, with seven years to maturity, a par value of 1000, and selling for 962. At this price, this price, the bonds yield 6.6 percent.
What must the coupon rate be on the bonds?

Answers

Answer:

The answer is =5.91%

Explanation:

N(Number of periods) = 7 years

I/Y(Yield to maturity) = 6.6percent

PV(present value or market price) = $962

PMT( coupon payment) = ?

FV( Future value or par value) = $1,000.

We are using a Financial calculator for this.

N= 7; I/Y = 6.6; PV = -962; FV= $1,000; CPT PMT= $59.05

Therefore, the coupon rate of the bond is of the bond is $59.05/1000

=5.91%

In the aftermath of the global economic crisis that started to take hold in 2008, U.S. government budget deficits increased dramatically, yet interest rates on U.S. Treasury debt fell sharply and stayed low for quite some time. Does this make sense? Why or why not

Answers

Answer and Explanation:

the supply effect of large deficits should cause interest rates to go up. The economic crisis caused wealth and income to be lower

which brought about a depression inTreasury bond demand, corporate bond supply also fell the more as investment opportunities reduced. A greater leftward shift in the bond

supply curve than the rightward shift in the bond demand curve would bring about a rise in

bond prices and a reduction in interest rates. Because off the seriousness of the global crisis, the United States

treasury debt became safe for forms of investment, with relative risk falling and liquidity

for U.S. treasury debt rising.

This then increased the U.S. treasury bond demand, resulting into higher

bond prices and lower yields.

On January 1, 2017, Boston Enterprises issues bonds that have a $2,050,000 par value, mature in 20 years, and pay 8% interest semiannually on June 30 and December 31. The bonds are sold at par. 1. How much interest will Boston pay (in cash) to the bondholders every six months

Answers

Answer:

Boston will  pay (in cash) to the bondholders every six months $125,146.31.

Explanation:

The interest paid in cash PMT, can be calculated as follows :

PV = $2,050,000

N = 20 × 2 = 40

R = 8%

FV = $2,050,000

P/yr = 2

PMT = ?

Using a financial calculator to enter the above data concerning the bond, the payments (PMT) every six months is $125,146.3062 or $125,146.31.

Consider a potential merger between two hypothetical beer companies. Prior to the merger, the first, Ann Hy, is worth $150 billion and the second, Czar Bosch, is worth $100 billion. If they merge, they will gain $30 billion in increased value from reduced costs and additional sales (in present discounted value). Thus the combined value of the new entity (called Ann Hy-Czar Bosch) would be $280 billion. How much more could Czar Bosch hope to get by using the theory of the pie instead of proportional division

Answers

Answer:

$3 billion more

Explanation:

Calculation of the amount that Czar Bosch could hope to get by using the theory of the pie instead of proportional division

If we are to use the theory of the pie instead of the proportional division this means that when using the proportional division, their would be likelihood that Czar Bosch would get an amount that is proportional to their market cap, 40% of the $30 billion, or $12 billion and in a situation where the they decide to split the pie this means that Czar Bosch would either get$15 billion or $3 billion more

.

Great Lakes Packing has two bond issues outstanding. The first issue has a coupon rate of 3.82 percent, a par value of $1,000 per bond, matures in 6 years, has a total face value of $5.2 million, and is quoted at 103 percent of face value. The second issue has a coupon rate of 6.59 percent, a par value of $1,000 per bond, matures in 14 years, has a total face value of $9.5 million, and is quoted at 107 percent of face value. Both bonds pay interest semiannually. The company's tax rate is 35 percent. What is the firm's weighted average aftertax cost of debt

Answers

Answer:

3.22%

Explanation:

we must first determine the yield to maturity of both bonds in order to determine their before tax cost of debt:

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

YTM Bond₁ = {19.10 + [(1,000 - 1,030)/12]} / [(1,000 + 1,030)/2] = 16.6 / 1,015 = 0.01635 x 2 = 3.27%

YTM Bond₂ = {32.95 + [(1,000 - 1,070)/28]} / [(1,000 + 1,070)/2] = 0.0294 x 2 = 5.88%

firm's weighted after tax cost of debt = {[($5.2 / $14.7) x 3.27%] x (1 - 0.35)} + {[($9.5 / $14.7) x 5.88%] x (1 - 0.35)} = 0.75% + 2.47% = 3.22%

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