Benson Corporation manufactures car stereos. It is a division of Berna Motors, which manufactures vehicles. Benson sells car stereos to Berna, as well as to other vehicle manufacturers and retail stores. The following information is available for Benson's standard unit: variable cost per unit $37, fixed cost per unit $23, and selling price to outside customer $86. Berna currently purchases a standard unit from an outside supplier for $80. Because of quality concerns and to ensure a reliable supply, the top management of Berna has ordered Benson to provide 200,000 units per year at a transfer price of $35 per unit. Benson is already operating at full capacity. Benson can avoid $3 per unit of variable selling costs by selling the unit internally.
1. What is the minimum transfer price that Benson should accept? ,
2. What is the potential loss to the corporation as a whole resulting from this forced transfer?

Answers

Answer 1

Answer:

Potential loss to the whole corporation = $(60,000)

Explanation:

The Benson  Division is operating at full capacity, hence it has no excess capacity .

This implies that it can not produce enough to meet both demand of  internal and external buyers.

Hence, Benson Division  cannot accommodate the demands of the Berna Division at a price lower than the external price, because it will result to a loss in contribution.

To maximize and optimize the group's profit in this scenario, the minimum transfer should be:

Minimum transfer price = External selling price - savings in selling cost resulting from in internal transfer

= $86-3= 83

Minimum transfer price = $83.

Effect on Group's profit

Any unit transferred at a priced lower than $83 would result in a unit loss to the Benson Division equal to $83 minus the transfer  price.

Any unit transferred to Berna at a price lower that its current purchase cost would save the division an amount equal to the current purchase cost  minus the forced transfer price.

The potential loss to the organization as a whole would be computed as the net effect of the following:

Lost contribution by Benson : The difference between the Minimum transfer price and the transfer imposed by the group company multiplied by the quantity transferred.

Savings made by the Berna Division : The difference between the forced transfer price and current purchase of Berna.

We can summarize the effect of the forced transfer price on the whole corporation as follows:

Lost contribution per unit = 83 - 35= 48 .

Savings made per unit = 80 - 35 = 45

                                                                                       $

Total lost contribution by Benson

(48 × 200,000)                                                         (960,000)            

Savings made by Berna as result of the transfer

(45 × 200,000)                                                          900,000

Potential loss to the group                                       (60,000)

Potential loss to the whole corporation = $(60,000)


Related Questions

Parkinson Company (PC) had a beginning balance of $86,000 and an ending balance of $90,000 in itslong-term marketable securities account. During the period the Company paid $10,000 to purchase marketable securities. If the Company reported a gain on the sale of marketable securities of $1,000 the amount of the cash inflow from the sale of securities is

Answers

Answer:

the cash inflow from the sale of securities is $7,000

Explanation:

The computation of the cash inflow from the sale of securities is shown below:

= Opening balance + purchase marketable securities + gain on the sale of marketable securities - ending balance

= $86,000 + $10,000 + $1,000 - $90,000

= $97,000 - $90,000

= $7,000

hence, the cash inflow from the sale of securities is $7,000

Question 8 of 10
Financial statements are prepared near the end of the accounting cycle.
Which of the following is true?
A. A balance sheet shows the total assets, liabilities, and owner's
equity at the end of the period
B. An income statement shows the total assetsliabilities, and
owner's equity at the end of the period.
C. An income statement shows the changes in stockholder's capital
for the period
D. A balance sheer shows the changes in stockholder's capital for the
period
SUSMIT

Answers

Answer:

A. A balance sheet shows the total assets, liabilities, and owner's

equity at the end of the period

Explanation:

As we know that

The income statement recognized only the income earned and expenses incurred of an organization

While on the other hand the balance sheet shows the financial position, profitability of the company. It involves assets, liabilities and stockholder equity

So according to the given options, the option A is correct

hence, the rest of the options would be incorrect

Answer:

A. A balance sheet shows the total assets, liabilities, and owner's

equity at the end of the period

Explanation:

a p exz

Goodwin Technologies, a relatively young company, has been wildly successful but has yet to pay a dividend. An analyst forecasts that Goodwin is likely to pay its first dividend three years from now. She expects Goodwin to pay a $1.25000 dividend at that time (D₃ = $1.25000) and believes that the dividend will grow by 6.50000% for the following two years (D₄ and D₅). However, after the fifth year, she expects Goodwin’s dividend to grow at a constant rate of 3.36000% per year.

Goodwin’s required return is 11.20000%. Fill in the following chart to determine Goodwin’s horizon value at the horizon date (when constant growth begins) and the current intrinsic value. To increase the accuracy of your calculations, do not round your intermediate calculations, but round all final answers to two decimal places.

Term Value
Horizon Value __________
Current Intrinsic value __________

Assuming that the markets are in equilibrium, Goodwin's current expected dividend yield is ___________, and Goodwin's capital gains yield is _______

Answers

Answer:

A. Term Value

Horizon Value $18.69

Current Intrinsic value $13.61

B. Dividend yield 0%

Capital gains yield 11.20%

Explanation:

A. Calculation to determine Horizon Value

Using this formula

Horizon Value = Dividend in Year 6/(Required Return – Growth Rate)

Let plug in the formula

Horizon Value = 1.25(1.0650)^2 (1.0336)/(11.20%-3.36%)

Horizon Value = $18.69

Calculation to determine the Current Intrinsic value Using this formula

Current intrinsic value = 1.25/(1.1120)^3 + 1.25(1.0650)/(1.1120)^4 + 1.25(1.0650)^2/(1.1120)^5 + 18.69/(1.1120)^5

Current intrinsic value = $13.61

B. Calculation to determine Dividend yield

Using this formula

Dividend yield = Expected Dividend next year/Current price

Let plug in the formula

Dividend yield= 0/13.61

Dividend yield= 0%

Calculation to determine Expected Capital Gains Yield using this formula

Expected Capital Gains Yield = Required return - Expected Current Dividend Yield

Let plug in the formula

Expected Capital Gains Yield= 11.20%- 0%

Expected Capital Gains Yield= 11.20%

Therefore:

Term Value

Horizon Value $18.69

Current Intrinsic value $13.61

Therefore Assuming that the markets are in equilibrium, Goodwin's current expected dividend yield is 0% and Goodwin's capital gains yield is 11.20%

Water Source Inc. manufactures badminton rackets. The company estimates the following costs for the next year: Indirect factory wages $151,000 Supervisor salaries 56,000 Direct materials 221,000 Direct labor 149,000 Power and light 113,000 Depreciation of plant and equipment 74,000 Indirect materials 20,000 Insurance and property taxes 32,000 Determine the total factory overhead cost of the company.

Answers

Answer:

$446,000

Explanation:

Factory overhead are indirect costs incurred by a company during production which can not be easily be traced to units produced.

factory overhead cost calculation :

Indirect factory wages                            $151,000

Supervisor salaries                                  $56,000

Power and light                                       $113,000

Depreciation of plant and equipment    $74,000

Indirect materials                                     $20,000

Insurance and property taxes                $32,000

Total                                                        $446,000

In Cleveland, Clive sells 15 cloves at a price of $5 each. If Clive lowers his price by 10%, to $4.50 per clove, he will sell 16, or 6.67% more. In Dallas, Delores sells 15 cloves for $5 each. If Delores lowers her price by 2%, to $4.90, she will sell 16 cloves, or 6.67% more. Please state all price elasticities of demand as absolute values. Round answers to two places after the decimal when necessary.

Answers

Answer:

The Price elasticity of demand shows the effect of a change in price on the quantity demanded. In other words, it shows the percentage change in quantity demanded as a result of a 1% change in price.

Price elasticity of demand = % change in quantity demanded / % change in price of good

Clive Cloves price elasticity:

= 6.67% / 10%

= 0.667

Delores Cloves price elasticity:

= 6.67% / 2%

= 3.335

a. State and describe the concept that leads to "conflict of goals between a firm's managers and its shareholders. Give a modern day example of this concept, and discuss some potential solutions.
b. State and describe the concept that states, "factors of production are somewhat immobile." Give an example with detail.

Answers

Answer: See explanation

Explanation:

a. State and describe the concept that leads to "conflict of goals between a firm's managers and its shareholders. Give a modern day example of this concept, and discuss some potential solutions.

This is referred to as the agency problem. This brings about conflict of goals between the manager and the shareholders. An example is when the managers use the resources of the company for their own personal benefits or in a scenario whereby the managers fake the earnings so that the stock prices will rise temporarily.

b. State and describe the concept that states, "factors of production are somewhat immobile." Give an example with detail.

This is referred to as imperfect market theory. When transferring labor, capital or other resources, there are costs attached to the transfer and restrictions as well. .

Marty, a 16-year-old, contracted with Cream-of-the-Crop Cycles to buy an $8,000 motorcycle. He agreed to make monthly payments until the purchase price plus interest were paid in full. It is three years later and Marty has not disaffirmed the contract and has made regular payments on the cycle since turning 19. Which of the following is correct?
A) The contract is voidable by Marty.
B) The contract is void as soon as it is made.
C) The contract is voidable by Cream-of-the-Crop Cycles.
D) The contract is voidable by either Marty or Cream-of-the-Crop Cycles.

Answers

Answer:

Marty has ratified the contract and is now bound by the terms.

Explanation:

In the given case as we can see that the Marty was minor and as per the act the eligibility to enter into a contract should be in the age of 18 years or above so here the contract should be voidable but after 3 years he would be 19 years and now he would ratified the contract and now bound with the contract terms

Hence, the above represent the answer

Source Inc. (lessor) entered in a lease agreement of equipment for a 5-year period with Lemon Inc. (lessee). The lease is properly classified as an operating lease by Source Inc. Lease payments were structured as follows: Year One: $6,000 Year Two: $12,000 Year Three: $10,000 Year Four: $10,000 Year Five: $12,500 What is the amount of lease revenue recognized in Year One and Year Two by Sorenstam Inc.

Answers

Answer:

the amount of lease revenue recognized is $10,100

Explanation:

The computation of the amount lease revenue recognized in Year One and Year Two by Sorenstam Inc. is shown below:

= (First year payment + second year payment + third year payment + fourth year payment + fifth year payment) ÷ number of years

= ($6,000 + $12,000 + $10,000 + $10,000 + $12,500) ÷ 5 years

= $10,100

Hence, the amount of lease revenue recognized is $10,100

A special order offering to buy 112,000 units has been received from a foreign distributor. The only selling costs that would be incurred on this order would be $19.80 per unit for shipping. The company has sufficient idle capacity to manufacture the additional units. Two-thirds of the manufacturing overhead is fixed and would not be affected by this order. In negotiating a price for the special order, the minimum acceptable selling price per unit should be: (Round your answer to two decimal places.)

Answers

Answer: $88.60

Explanation:

In negotiating a price for the special order, the minimum acceptable selling price per unit is calculated below:

Direct materials = $25.80

Direct labor = $31.80

Variable manufacturing overhead = $11.20

Selling cost = $19.80

Total variable cost = $88.60

differences between home trade and international trade​

Answers

Home = domestic. Domestic trading is made up of products made within the country’s borders and sold to domestic retailers. International is the opposite

Received cash from investors in exchange for 15,000 shares of stock (par value of $1.00 per share) with a market value of $10 per share. Purchased land in Wisconsin for $17,000, signing a one-year note (ignore interest). Bought two used delivery trucks for operating purposes at the start of the year at a cost of $10,000 each; paid $6,000 cash and signed a note due in three years for the rest (ignore interest). Paid $1,800 cash to a truck repair shop for a new motor for one of the trucks. (Increase the account you used to record the purchase of the trucks because the productive life of the truck has been improved) Sold one-fourth of the land for $4,250 to Pablo Development Corporation, which signed a six-month note. Stockholder Helen Bailey paid $27,700 cash for a vacant lot (land) in Canada for her personal use.
Prepare a trial balance at December 31, 2018.

Answers

Answer:

Kindly check explanation

Explanation:

Number of stock shares = 15000

Value per share = $10

Worth of shares = 15000 * $10 = $150000

Cash paid for truck purchase = $6000

Cash paid for truck repair = $1800

Land purchase = $17000

Land sale = $4250

Note receivable = $4250

Note payable = $17000

_________ TRIAL BALANCE _______

Cash ___________142,200

Land ___________ 12750

Truck ___________11800

Note receivable ___4250

Notes payable _______________17000

Long term notes payable _______4000

Common stock ______________ 15000

Paid-in capital in excess ________135000

TOTAL_______171,000 ________ 171,000

__________________________________

Mazie Supply Company uses the percent of accounts receivable method to determine their Allowance for Uncollectible Accounts. On December 31, it has outstanding accounts receivable of $55,000, and it estimates that 2% will be uncollectible. Prepare the year-end adjusting entry to record bad debt expense under the assumption that the Allowance for Uncollectible Accounts has (a) a $415 credit balance before the adjusting entry and (b) a $291 debit balance before the adjusting entry.

Answers

Answer:

A. Dr Bad debts expense $685

Cr Allowance for doubtful accounts $685

B. Dr Bad debts expense $1,391

Cr Allowance for doubtful accounts $1,391

Explanation:

A. Preparation of the year-end adjusting entry to record bad debt expense if the Allowance for Uncollectible Accounts has a $415 credit balance before the adjusting entry

Dr Bad debts expense $685

Cr Allowance for doubtful accounts $685

[(2%*$55,000)-$415]

($1100-$415)

B. Preparation of the year-end adjusting entry to record bad debt expense if the Allowance for Uncollectible Accounts has a $291 debit balance before the adjusting entry

Dr Bad debts expense $1,391

Cr Allowance for doubtful accounts $1,391

[(2%*$55,000)+$291]

($1100+$291)

Which of the following is not true of taxable asset purchases?
a. Net operating losses carry over to the acquiring firm.
b. The acquiring firm may step up its basis in the acquired assets.
c. Target firm shareholders are subject to a potential immediate tax liability.
d. Target firm net operating losses and tax credits cannot be transferred to the acquiring firm.
e. None of the above

Answers

Answer:

e. None of the above

Explanation:

The taxable asset purchases allows the individual to increase or step up the tax basis of acquired assets so as to reflect the price of the purchases made.

If one buy an assets, then he or she wants to allocate total purchase price in a way which gives a favorable postacquisition tax results.

In case of taxable asset purchases, the tax credits or the net operating losses cannot be transferred from the target firm to the acquiring firm.

The net operating loss carries over to the acquiring firm is not true of a taxable transaction.

What is an asset?

An asset may be defined as any source owned by any individual or business that provides a long-term benefit that usually lasts for at least one year.

In a taxable asset purchase, net operating losses are not acquired by the firm. All the other statements are true for the taxable asset purchase.

Therefore, A is the correct option.      

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Corey is the city sales manager for RIBS, a national fast food franchise. Every working day, Corey drives his car as follows: Miles Home to office 20 Office to RIBS No. 1 15 RIBS No. 1 to No. 2 18 RIBS No. 2 to No. 3 13 RIBS No. 3 to home 30 Corey renders an adequate accounting to his employer. As a result, Corey's reimburseable mileage is: a.0 miles. b.46 miles. c.76 miles. d.66 miles.

Answers

Answer:

b.46 miles

Explanation:

Calculation to determine Corey's reimburseable mileage

Corey's reimburseable mileage= 15 miles + 18 miles + 13 miles

Corey's reimburseable mileage = 46 miles

Therefore As a result, Corey's reimburseable mileage is 46 miles

The following statements provide some analysis of policy regarding the global financial crisis of the late 2000s. Categorize each statement as positive or normative. Statement Positive or Normative?

a. The financial crisis was caused by faulty mathematical models that encouraged excessive risk taking.
b. The lack of effective regulation contributed to a risk-seeking culture in the financial services industry.
c. Central banks should have imposed tighter regulations on banks to prevent the financial crisis.
d. Executives of banks that received financial assistance from the government should not have received bonuses.

Answers

Answer:

Positive statement

Positive statement

normative statement

normative statement

Explanation:

Positive Economics is objective and statements are usually based on facts and economic theory. They can be tested.  

For example, the statement - the lack of effective regulation contributed to a risk-seeking culture in the financial services industry- can be test empirically

Normative economics is based value judgements, opinions and perspectives. For example, the statement - Central banks should have imposed tighter regulations on banks to prevent the financial crisis- is based on opinion. Everyone would have an opinion on what the Central bank should have done

Financial aid letters show your aid and costs of attendance for _____

Answers

Answer: Four years

Explanation:

I just took a test over this

Cost of attendance is the estimated cost of college in a given year. It's the cost of tuition and fees, books and supplies, room and board, transportation and personal expenses and is an official number determined by each college. Sometimes, people refer to the cost of attendance as COA.

What does the cost of attendance include?

If you're attending school at least half-time, the COA is the estimate of tuition and fees, cost of room and board (or living expenses), cost of books, supplies, transportation, loan fees, and miscellaneous expenses (including a reasonable amount for the documented cost of a personal computer), allowance for childcare.

Is the cost of attendance accurate?

It's possible that the cost of attendance calculated by your college may not be entirely accurate in reality. For example, perhaps your textbook expenses may be more or less than the calculations. Or perhaps you have class fees that were not a part of the original formula.

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Which of the following show negative cash flow?

Answers

Answer:

where are the answer choices

Two methods can be used to produce expansion anchors. Method A costs $80,000 initially and will have a $15,000 salvage value after 3 years. The op-erating cost with this method will be $30,000 in year 1, increasing by $4000 each year. Method B will have a first cost of $120,000, an operating cost of $8000 in year 1, increasing by $6500 each year, and a $40,000 salvage value after its 3-year life. At an interest rate of 12% per year, which method should be used on the basis of a present worth analysis

Answers

Answer:

Method B should be used

Explanation:

Note: See the attached excel file for the calculation of the present worth (in bold red color) of Methods A and B.

From the attached excel file, we have:

Present worth of Method A = –$150,261.25

Present worth of Method B = –$125,178.34

Since the present worth of Method B of –$125,178.34 is lower than the present worth of Method A of –$150,261.25, it implies that Method B cost is less and more attractive at an interest rate of 12% per year than Method A cost. Therefore, Method B should be used.

You believe that interest rate parity and the international Fisher effect hold. Assume that the U.S. interest rate is presently much higher than the New Zealand interest rate. You have receivables of 1 million New Zealand dollars that you will receive in one year. You could hedge the receivables with the one-year forward contract. Or, you could decide to not hedge. Is your expected U.S. dollar amount of the receivables in one year from hedging higher, lower, or the same as your expected U.S. dollar amount of the receivables without hedging

Answers

Answer:

The expected value is the same as the forward rate reflects the interest rate differential and expected spot rate as per the reflects the interest rate differential.

The four general accounting principles include: (Check all that apply).

Answers

Answer:

The four accounting principles are:

Expense recognition: this principle establishes that expenses are recognized when their associated revenue is realized. For example, if I buy inventory in May, and sell it in June, I will recognize the inventory expense in June, not in May.Measurement: this principle establishes that businesses should only record transactions when these transactions can be expressed in terms of money.Revenue recognition: this principle establishes that revenues are accounted for when they are realized, not necessarily when they are paid for. For example, if I sell merchandise in June on credit, and the credit is due in July, I will recognize the revenue in June, not in July.Full disclosure: this principle establishes that public companies (those that sell and buy their stock in the public market) should disclose all relevant financial information to the stockholders (the authorities, investors, credit rating agencies, auditing agencies).

Generally accepted accounting principles, or GAAP, are standards that encompass the details, complexities, and legalities of business and corporate accounting.

The four general accounting principles are:

1) Expense Recognition:

This principle shows that costs are recognized when the relevant revenue is realized.   For example, if you buy inventory in May and sell it in June, record the inventory cost in June instead of May.

2) Measurement:

This principle states that a company only needs to record a transaction if it can be expressed in money.

3) Revenue Recognition:

This policy states that revenue is recognized when it is recognized and not necessarily when it is paid. For example, if you sell an item with credits in June and the credit expires in July, record the sale in June instead of July.

4) Full Disclosure:

This principle requires public companies (those who buy and sell shares in the open market) to disclose all relevant financial information to shareholders (authorities, investors,  rating agencies, accounting firms).

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In the sports and entertainment marketing industry, the event is the core product
True
False

Answers

Answer:

True

Explanation:

Brainliest

¿Por que muchas culturas tuvieron la necesidad de construir muebles? explique ​

Answers

Answer:

Los muebles tenían muchos adornos de flores y árboles. Las piezas solían ser asimétricas y tenían líneas curvas. La mayoría de los fabricantes usaban caoba y nogal, con un acabado pulido. La mayoría de las piezas eran muy caras porque se producían a mano

Explanation:

que lo que pienso espero sea de ayuda

Martha is looking into investing a portion of her recent bonus into the stock market. While researching different companies, she discovers the following standard deviations of one year of daily stock closing prices. Handy Prosthetics: Standard deviation of stock prices =$1.05 El Lobo Malo Incorporated: Standard deviation of stock prices =$9.82 Based on the data and assuming these trends continue, which company would give Martha a stable long-term investment?

Answers

Answer:

Martha

Based on the data and assuming these trends continue,

Investment in Handy Prosthetics is preferred as it would give Martha a stable long-term investment.

Explanation:

a) Data:

                                                          Handy         El Lobo Malo

                                                       Prosthetics    Incorporated

Standard deviation of stock prices = $1.05            $9.82

b) The above standard deviations measure the spread of the stock prices over their daily stock closing prices in one year.  The Handy Prosthetics' stock does not fluctuate as much as the El Lobo Malo's stock.  This reduced fluctuation in prices makes it a more stable investment than El Lobo Malo's stock.  Therefore, Martha should prefer the Handy's stock to the El Lobo Malo's stock.

Arrasmith Corporation uses customers served as its measure of activity. During February, the company budgeted for 36,000 customers, but actually served 28,000 customers. The company uses the following revenue and cost formulas in its budgeting, where q is the number of customers served:

Revenue: $4.50q
Wages and salaries: $34,200 + $1.40q
Supplies: $0.80q
Insurance: $11,400
Miscellaneous expenses: $7,400 + $0.40q

The company reported the following actual results for February:

Revenue $139,800
Wages and salaries $69,000
Supplies $15,400
Insurance $11,400
Miscellaneous expense $22,700

Required:
Prepare the company's flexible budget performance report for February.

Answers

Answer:

Arrasmith Corporation

Flexible Budget Performance Report For February:

                                          Flexible      Actual       Variance

                                          Budget      Budget

Revenue                          $126,000  $139,800   $13,800 F

Wages and salaries          $73,400   $69,000    $4,400  F

Supplies                              22,400      15,400       7,000  F

Insurance                             11,400        11,400        0        None

Miscellaneous expense     18,600      22,700      (4,100)  U

Total expenses              $125,800   $118,500     $7,300  F

Explanation:

a) Data and Calculations:

Budgeted customers served = 36,000

Actual customers served = 28,000

Actual Results for February:

Revenue $139,800

Wages and salaries $69,000

Supplies $15,400

Insurance $11,400

Miscellaneous expense $22,700

Total expenses $118,500

Revenue and Cost Formulas:

Revenue: $4.50q

Wages and salaries: $34,200 + $1.40q

Supplies: $0.80q

Insurance: $11,400

Miscellaneous expenses: $7,400 + $0.40q

Flexing the budget with the Revenue and Cost Formulas:

Revenue: $4.50 * 28,000 = $126,000

Wages and salaries: $34,200 + $1.40 * 28,000 = $73,400

Supplies: $0.80 * 28,000 = $22,400

Insurance: $11,400

Miscellaneous expenses: $7,400 + $0.40 * 28,000 = $18,600

How are a startup's financing requirements estimated

Answers

Answer:

How are Startups Financing Requirements Estimated?

1. Make Use of a Startup Work Sheet to be Able to Plan the Initial Financing.

2.  Focus on the Expenses versus Assets. Another way for startups to estimate their financing requirements is by means of focusing on the expenses versus assets.

3. Similar Articles.

4. Cash Balance Prior to the Starting Date.

Explanation:

Market research does not provide enough information for businesses to use in
decision making.
True or False

Answers

Answer:

False because market research is essential for decision making within buisnesses.

False.

Market research provides ample information for business to use. Thats its job.

Tan Corporation of Japan has two regional divisions with headquarters in Osaka and Yokohama. Selected data on the two divisions follow: Division Osaka Yokohama Sales $ 3,000,000 $ 9,000,000 Net operating income $ 210,000 $ 720,000 Average operating assets $ 1,000,000 $ 4,000,000 Required: 1. For each division, compute the return on investment (ROI) in terms of margin and turnover. 2. Assume that the company evaluates performance using residual income and that the minimum required rate of return for any division is 15%. Compute the residual income for each division.

Answers

Answer:

Return on Investment (ROI)

In terms of margin :

Division Osaka (ROI) = 21.00 %

Division Yokohama (ROI) = 18.75%

In terms of turnover :

Division Osaka (ROI) = 300%

Division Yokohama (ROI) = 225%

Residual Income

Division Osaka  =   $60,000

Division Yokohama  =  $120,000

Explanation:

Return on Investment = Divisional Profit Contribution / Assets Employed in the Division x 100

In terms of margin  :

Division Osaka (ROI) = $ 210,000 / $ 1,000,000 x 100 = 21.00 %

Division Yokohama (ROI) = $ 720,000 / $ 4,000,000 x 100 = 18.75%

In terms of turnover :

Division Osaka (ROI) = $ 3,000,000 / $ 1,000,000 x 100 = 300%

Division Yokohama (ROI) = $ 9,000,000 / $ 4,000,000 x 100 = 225%

Residual Income = Controllable Profit - Cost of Capital Charge on Investment Controllable by Divisional Manager

Division Osaka  = $ 210,000 - $ 1,000,000 x 15% =  $60,000

Division Yokohama  = $ 720,000 - $ 4,000,000 x 15% = $120,000

Prime Bank is offering your company the use of their lockbox services. They estimate that you can reduce your average mail time by 1.5 days and they can save you a combined clearing and processing time of 1 day by putting the checks into the clearing system sooner. Your firm receives 198 checks a day with an average value of $2,300 each. The current T-Bill rate is .011 percent per day. Assume a 365-day year. Prime Bank will charge your firm an annual fee of $27,500 plus $.20 per check. What is the annual net savings from installing this system

Answers

Answer:

$3,756.77

Explanation:

The computation of the annual net savings from installing this system is shown below

Given that

Reduction in average mail time= 1.5 days

And, Reduction in clearing and processing time = 1day

So, Total reduction =  1.5 + 1 = 2.5 days

No. of checks per day= 198

Average Value= $2300

So, the Value of all checks per day is

= 2300 × 198

= $455,400

Now total savings is

= $455,400 × 2.5 days × 0.00011 × 365 days

= $45,710.77

The Cost of service is

= Annual fee + variable fee

=  $27,500 + 0.20 × 198 × 365

= $41,954

Now

finally Net savings is

= $45,710.77 - $41,954

= $3,756.77

Suppose you win on a scratch‑off lottery ticket and you decide to put all of your $2,500 winnings in the bank. The reserve requirement is 5% . What is the maximum possible increase in the money supply as a result of your bank deposit? maximum increase: $ Which events could cause the increase in the money supply to be less than its potential? Banks choose to loan out all excess reserves. All money loaned out is deposited back into the banking system. Banks decide to keep some excess reserves on hand. Some loan recipients choose to hold some cash instead of depositing all of it in banks.

Answers

Answer:

$50,000

Banks decide to keep some excess reserves on hand.

Explanation:

Increase in the total value of checkable deposit is determined by the money multiplier

Money multiplier = amount deposited / reserve requirement

2500/ 0.05 = $50,000

If the banks decides to keep excess reserves, the money loaned out would be lower and this would reduce money supply

Lusk Corporation produces and sells 10,000 units of Product X each month. The selling price of Product X is $40 per unit, and variable expenses are $32 per unit. A study has been made concerning whether Product X should be discontinued. The study shows that $70,000 of the $120,000 in monthly fixed expenses charged to Product X would not be avoidable even if the product was discontinued. If Product X is discontinued, the monthly financial advantage (disadvantage) for the company of eliminating this product should be: rev: 07_07_2020_QC_CS-218335

Answers

Answer: ($30000)

Explanation:

If Product X is discontinued, the monthly financial advantage (disadvantage) for the company of eliminating this product will be calculated thus:

Sales = 10000 × $40 = $40000

Variable expense = 10000 × $32 = $320000

Contribution margin lost = $400000 - $320000 = $80000

Savings in fixed expense = $120000 - $70000 = $50000

Financial disadvantage = Savings in fixed expenses - Contribution margin lost

= $50000 - $80000

= -$30000

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