Cannon sells 22mm lens for digital cameras. The manager considers using a continuous review policy to manage the inventory of this product and he is planning for the reorder point and the order quantity in 2021 taking the inventory cost into account. The annual demand for 2021 is forecasted as 520+10 the last digit of your student number and expected to be fairly stable during the year. Other relevant data is as follows: The standard deviation of the weekly demand is 9.

What is the economic order quantity, EOQ? d) What is the reorder point and safety stock?

Answers

Answer 1

The Economic Order Quantity (EOQ) can be determined by utilizing the formula given below:

EOQ = Sqrt(2DS/H)

Where:

D = annual demand

= 520+10

= 530S

= cost per order

= 100

H = carrying cost percentage per unit = 25%

C = 22 (Cost of Lens)Based on the data given:

Annual demand (D) = 530

Order cost (S) = $100

Carrying cost (H) = 25%

or 0.25

Cost of each lens (C) = $22

Thus, EOQ can be computed using the formula as:

EOQ = Sqrt(2DS/H)

= Sqrt[2*530*100/0.25*22]

= 183.8 ≈ 184 lenses.

Therefore, the optimal order quantity or EOQ should be 184 lenses.

The reorder point is the level of inventory at which the new order must be placed. In other words, when the inventory falls to the reorder point, a new order should be placed so that the stock level doesn't go below the minimum desired level. The reorder point can be computed by utilizing the formula given below:

Reorder point = D * L + SS

Where: L = lead time = 1 week Safety stock (SS) can be computed by utilizing the formula given below:

SS = ZσLt

Where:Z = Z value from standard normal distribution = 1.64 (at 95% service level and for one standard deviation)Lt = lead time

= 1 weekσ = standard deviation of demand during lead time (L)

= 9Based on the data given:

Annual demand (D) = 530

Lead time (L) = 1 week

Standard deviation of demand during lead time (σ) = 9Z = 1.64 (at 95% service level and for one standard deviation)

Thus, Reorder point = D * L + SS= 530 * 1 + 1.64 * 9

= 545.96 ≈ 546 lenses

Therefore, the reorder point is 546 lenses. The safety stock can be computed using the formula:

SS = ZσLt= 1.64 * 9

= 14.76 ≈ 15 lenses. Therefore, the safety stock is 15 lenses.

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Related Questions

Constant Delayed Corporation is expected to pay a dividend of $3, 4 years from now and the same dividend into the infinite Euture. No dividends will be paid until year 4. If the expected rate of return for Constant Corporation's equity is 15%, what should the price of the company's shares be, today? Round your answer to the nearest penny.

Answers

The price of Constant Delayed Corporation's shares today should be approximately $20, rounded to the nearest penny.

To determine the price of Constant Delayed Corporation's shares today, we can use the dividend discount model (DDM) and the concept of present value.

Given that the company will start paying dividends in year 4 and continue indefinitely, we need to calculate the present value of the perpetual stream of dividends.

Using the formula for the present value of a perpetuity, the present value (PV) of the perpetual dividends is given by:

PV = D / (r - g),

where D is the dividend, r is the expected rate of return, and g is the growth rate. In this case, the growth rate is assumed to be zero since the dividends remain constant.

Substituting the values into the formula, we have:

PV = $3 / (0.15 - 0) = $20.

Therefore, the price of Constant Delayed Corporation's shares today should be approximately $20, rounded to the nearest penny.

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The total population of the United States exceeds 328 million people. Many transactions each day are needed to feed, clothe, and shelter a population of this size. The number is huge. It all works because the US economic system distributes the output of farms and factories. This example shows that ___________. a. marketing is important to business b. marketing dominates supply chain activities c. distribution is the focus of marketing d. distribution is not part of marketing activities

Answers

This example shows that distribution is not the focus of marketing. The correct option is d.

The statement "The total population of the United States exceeds 328 million people. Many transactions each day are needed to feed, clothe, and shelter a population of this size. The number is huge. It all works because the US economic system distributes the output of farms and factories." shows that distribution is the focus of marketing.

Marketing is the process of planning and executing the conception, pricing, promotion, and distribution of ideas, goods, and services to create exchanges that meet individual and organizational goals. The goal of marketing is to improve value for customers, partners, and society by creating superior customer value and delivering it. Its ultimate aim is to meet the needs of society at large and advance the well-being of individuals and communities.

Marketing is the art of communicating with customers and generating demand for the goods or services being offered. In the marketing process, there are four essential elements: product, price, promotion, and distribution. All of these elements are critical to the success of a marketing campaign. However, distribution is the primary focus of marketing.

It is the process of making products available to customers by selecting the right channels of distribution and managing inventory levels to ensure that customers receive the right product at the right time. The US economic system is an example of this. The output of farms and factories is distributed across the country to meet the needs of the population.

The economic system of the US is built on the distribution of goods and services to consumers. Distribution is the process of getting goods and services from producers to consumers. The US economic system distributes the output of farms and factories to meet the needs of the population.

This example shows that distribution is not the focus of marketing. Marketing is responsible for getting products to consumers through distribution. Without distribution, the marketing process would not be successful. therefore, The correct option is d.

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in situations in which there are substantial economies of scale, the ___________ of adding an additional customer is very _________ once the fixed costs of the overall system are in place.
a. average variable cost, high b. marginal cost, low c. marginal revenue: low d. marginal cost; high

Answers

In situations with substantial economies of scale, the marginal cost of adding an additional customer is very low once the fixed costs of the overall system are in place.

Economies of scale refer to the cost advantages that a company can achieve as its scale of production increases. In such situations, the per-unit cost of production decreases as output increases. When substantial economies of scale are present, the marginal cost of adding an additional customer becomes very low once the fixed costs of the overall system are already incurred.

Marginal cost represents the additional cost incurred by producing one more unit or serving one more customer. In the context of economies of scale, the fixed costs are spread over a larger production or customer base, resulting in a relatively low additional cost for each new customer added to the system. Therefore, the correct answer is option b: marginal cost, low.

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your home insurance provides for replacement value for personal property losses. a microwave is stolen. it cost $270 two years ago and has an expected life of six years. a comparable microwave costs $385 today. what amount will the insurance company pay?

Answers

The insurance company will pay $205 for the stolen microwave.

When personal property, such as a microwave, is stolen, home insurance may cover the replacement value. Replacement value is the cost to replace an item with a similar one at current prices. In this case, a comparable microwave costs $385. Here is how to determine what the insurance company will pay:

Calculation of current value:

Cost of the microwave = $270Expected life = 6 yearsCurrent age of the microwave = 2 yearsDepreciation = (2 / 6) = 0.33 or 33%

Current value = Cost of the microwave x (1 - Depreciation)= $270 x (1 - 0.33)= $270 x 0.67= $180

Since the cost of a comparable microwave is $385, the insurance company will pay the replacement value of $385, minus the current value of the stolen microwave, which is $180. Therefore, the insurance company will pay:$385 - $180 = $205The insurance company will pay $205 for the stolen microwave.

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Which of the following is an example of foreign direct investment in China? A. Chinese Shenzen Airlines company buys a small U.S. midwest airline company, Air Chicago. B. A U.S. foreign exchange speculator buys $200,000 worth of the Chinese currency the yuan. C. U.S. auto entrepreneur Elon Musk buys stock in Alibaba Group Holding Limited of Hangzhou, China. D. The U.S. company Walmart buys a warehouse in Shanghai. E. The bank of China purchases U.S. Treasury bonds.

Answers

The example of foreign direct investment in China among the options provided is D. The U.S. company Walmart buys a warehouse in Shanghai.

Foreign direct investment (FDI) refers to the investment made by a company or individual from one country into another country with the intention of establishing a lasting interest or controlling ownership in a business enterprise. In this case, Walmart, a U.S. company, purchasing a warehouse in Shanghai represents a direct investment in China. This investment involves acquiring a physical asset (the warehouse) within the country's territory.

The other options do not fit the definition of foreign direct investment in China:

A. Chinese Shenzen Airlines buying a small U.S. Midwest airline company represents a foreign company investing in the United States, not China.

B. A U.S. foreign exchange speculator buying Chinese currency (yuan) is a financial transaction involving currency exchange, but it does not represent a direct investment in China.

C. Elon Musk, a U.S. entrepreneur, buying stock in Alibaba Group Holding Limited represents an investment in a Chinese company's stock, but it does not involve direct ownership or control of a business enterprise in China.

E. The Bank of China purchasing U.S. Treasury bonds represents a financial investment by a Chinese entity in U.S. government bonds, not a direct investment in China.

Therefore, option D is an example of foreign direct investment in China.

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the shoe co. manufactures and sells two lines of shoes. during the most recent accounting period, the black line and the brown line sold 15,000 and 2,000 units, respectively. the company's most recent financial statements are shown below: black brown sales $ 900,000 $ 240,000 less cost of goods sold: unit-level production cost 600,000 135,000 depreciation, production equipment 125,000 50,000 gross margin $ 175,000 $ 55,000 less operating expenses: unit-level selling and administrative costs 40,000 65,000 corporate-level facility expenses (fixed) 36,000 36,000 net income (loss) $ 99,000 $ (46,000 ) based on this information, the company should: a. keep the brown line because it contributes $55,000 to total profitability. b. eliminate the brown line because it is operating at a loss. c. keep the brown line because it contributes $40,000 to total profitability. d. it is impossible to determine with the given information.

Answers

Based on the given information, the company should, eliminate the brown line because it is operating at a loss. Option b is correct.

Based on the financial statements provided, the brown line of shoes incurred a net loss of $46,000, while the black line generated a net income of $99,000. This indicates that the brown line is not contributing positively to the company's profitability and is operating at a loss.

Therefore, it would be advisable for the company to eliminate the brown line. By doing so, the company can reduce its expenses associated with the brown line, such as unit-level selling and administrative costs and corporate-level facility expenses, which are fixed regardless of the number of units sold.

Eliminating the brown line allows the company to focus its resources and efforts on the more profitable black line of shoes, which has a gross margin of $175,000. This strategic decision can help improve the company's overall financial performance and profitability. Option b is correct.

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Vera has an adjustable-rate mortgage, and her monthly payments are reset annually based on the prevailing market rate. She is wondering about the effect of an increase of 0.5 percent in the interest rate on her mortgage payment. Vera is O displaying traits of an agonizer. O conducting a sensitivity analysis. O estimating her opportunity cost. O conducting incremental analysis.

Answers

Conducting sensitivity analysis would be the best answer that describes Vera's actions. The correct answer is option B.

This is because sensitivity analysis is a type of scenario analysis in which we determine the effects of changes in the variables of an economic or financial model.The most commonly used tool in sensitivity analysis is scenario analysis, which seeks to determine how changes in one or more input variables affect the output variable or the response variable.

Sensitivity analysis is also used to understand how changes in variables that are not in our control might affect our decisions.To make a decision, the analyst needs to evaluate the consequences of potential variations in the environment, which includes interest rates, inflation rates, exchange rates, and many other variables.

Therefore, by considering the effect of an increase of 0.5 percent in the interest rate on her mortgage payment, Vera is conducting a sensitivity analysis.

Hence, option B is the appropriate answer.

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Stevie commenced a voyage on June 1, 1998, from Chicago to New York and back. The voyage was completed on July 31, 1998. It carried a consignment of handloom textiles on its outward journey and wheat on its return journey. The ship was insured at an annual premium of $ 24,000. From the following particulars draw up the Voyage Account: Port charges $5,000; coal $ 30,000; wages and salaries $50,000; stores purchases $ 8,600; sundry expenses $ 5,500; depreciation (annual) $ 96,000: freight earned (out) $ 1,30,000; freight earned (return) $ 70,000, Address Commission 5% on outward and 4% on return freight. Passage money received $ 10,000. Primage is 5% on freight. The manager is entitled to a 5% commission, on the profit earned, after charging such a commission. Stores and coal on hand were valued at $3,000 on July 31. Prepare Voyage Account of Stevie.

Answers

The Voyage account of Stevie would include gross profit of $11,373 on the outward voyage and a loss of $48,855 on the return journey which means the overall loss is  $37,482. Stores and coal on hand were valued at $3,000 on July 31 and depreciation for 61 days  is $16,027.

Voyage Account of Stevie is as follows,

Particulars Amount

Outward freight $130,000

Less:

Address commission at 5% ($130,000 x 5%) ($6,500)

Less:

Primage at 5% ($130,000 x 5%) ($6,500)

Net freight $117,000

Add:

Passage money $10,000

Gross earnings $127,000

Less:

Port charges $5,000

Coal $30,000

Wages and salaries $50,000

Stores purchases $8,600

Sundry expenses $5,500

Depreciation ($96,000 ÷ 365 x 61) $16,027 ($115,627)

Net profit $11,373

Less:

Manager’s commission at 5% ($11,373 x 5%) ($568)

Balance $10,805

Return freight $70,000

Less:

Address commission at 4% ($70,000 x 4%) ($2,800)

Less:

Primage at 5% ($70,000 x 5%) ($3,500)

Net freight $63,700

Less:

Port charges $5,000

Coal $30,000

Wages and salaries $50,000

Stores purchases $8,600

Sundry expenses $5,500

Depreciation ($96,000 ÷ 365 x 61) $16,027 ($115,127)

Loss $(51,427)

Less:

Manager’s commission at 5% ($51,427 x 5%) ($2,572)

Net loss $(48,855)

Gross profit on the outward voyage is $11,373, while there is a loss of $48,855 on the return journey. This implies that the overall loss is $48,855 - $11,373 = $37,482. Stores and coal on hand were valued at $3,000 on July 31. Depreciation for 61 days (i.e., from June 1 to July 31) is $96,000 ÷ 365 x 61 = $16,027.

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I Buy A Piece Of Equipment, Walk Me Through The Impact On The 3 Financial Statements.

Answers

When you buy a piece of equipment, it affects all three financial statements - the balance sheet, income statement, and cash flow statement.

Let's see how it impacts these statements:

Balance Sheet: The balance sheet is divided into two categories, assets and liabilities. The piece of equipment that you bought is an asset, so it will be recorded as a long-term asset on the balance sheet. However, the equipment will also reduce your cash balance, so cash is reduced and assets are increased at the same time.

Income Statement: The income statement is designed to track the revenue, expenses, and net income over a specific period. Since the piece of equipment is an asset and not an expense, it won't impact the income statement immediately. Instead, the cost of the equipment will be gradually expensed over its useful life as depreciation.

Cash Flow Statement: The cash flow statement keeps track of cash inflows and outflows during a specific period. The purchase of equipment will reduce the cash balance, so it will show up as a cash outflow from investing activities. However, the depreciation expense, which represents the gradual loss of value of the equipment over time, will be added back to the net income in the operating activities section of the cash flow statement. This is because depreciation is a non-cash expense and doesn't impact the actual cash balance of the company.

In conclusion, when you buy a piece of equipment, it will impact all three financial statements - the balance sheet, income statement, and cash flow statement.

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What are the strengths and weaknesses of Nozick's theory in relation to business ethics? How would Friedman respond? How would Freeman? How would Nozick analyze the case study (One Nation Under Walmart)?

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Nozick’s theory has both strengths and weaknesses in relation to business ethics. One of the strengths of Nozick’s theory is that it emphasizes the rights of individuals and the importance of individual freedom. It recognizes that businesses have a right to make a profit and that individuals have a right to engage in voluntary transactions with businesses.

However, one weakness of Nozick’s theory is that it does not adequately address issues of distributive justice. It fails to account for the fact that some individuals and groups may be systematically disadvantaged by the market and that this may require corrective action.

Friedman would likely respond by arguing that businesses have a responsibility to maximize profits and that concerns about distributive justice are best addressed through voluntary philanthropy rather than through government intervention.

Freeman, on the other hand, would likely argue that businesses have a responsibility to consider the interests of all stakeholders, including employees, customers, and the wider community, in addition to shareholders.

Nozick would likely analyze the case study (One Nation Under Walmart) by emphasizing the voluntary nature of the transactions between Walmart and its employees and customers. He would argue that as long as these transactions are voluntary and do not violate anyone’s rights, they are morally acceptable. However, he may acknowledge that the power dynamics between Walmart and its employees may be uneven and that this could lead to exploitation in some cases.

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compare and contrast the click-only and the bricks-and clicks approaches to conducting business online.

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Click-only and bricks-and-clicks are two e-commerce approaches that online retailers employ to conduct their business. The click-only approach deals with online businesses that operate exclusively on the web while bricks-and-clicks have both online and physical stores.

Let's explore both approaches: Click-only approach: In this approach, an online retailer only has a digital presence, and their clients interact with the company only through its website. Click-only business structure does not have a physical store or establishment. Hence, clients place their orders online, and the firm delivers the product to their doorstep.

The click-only approach offers customers a more convenient, faster and less complicated way of purchasing products. As the company operates entirely online, they have reduced overhead costs, resulting in lower prices for the clients.

However, there are some limitations to this approach as customers may not be able to inspect the product before making a purchase. It can lead to skepticism about product quality and even the company itself.Bricks-and-clicks approach:In this approach, online retailers have both online and physical stores. Bricks-and-clicks retailers also offer the click-and-collect service, where a customer can purchase a product online and collect it in-store.

This approach gives customers the option to inspect the product before purchasing it and returning it physically if they are not satisfied. Bricks-and-clicks retailing comes with the added benefit of customer support, and customers can visit a physical store to speak to the staff and ask any questions regarding the product. It offers customers a choice of how they prefer to shop for their products.

However, this approach has higher overhead costs and may result in higher prices for customers. In conclusion, Click-only and bricks-and-clicks approaches both have their advantages and disadvantages. However, bricks-and-clicks seems to be a better approach as it provides customers with a choice of how they want to interact with the company.

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Given the coalition structure (with only one coalition) of three players as well as
payoffs () for each player perform the following:
1.Find at least one myopic stable coalition; what is the definition of myopic
coalition?
2. Find at least one farsighted stable coalition; what is the definition of far-
sighted stable coalition?
3. Exists the free-riding for coalition structure {[1, 2, 31}; what is the definition
of free-riding?
4.By using Optimal Transfer Scheme find out if the coalition [1, 2.3 is Potential
Internally Stable?
For coalition structure {[1, 2, 31} the payoffs for each member are (5,5,8);
For coalition structure {[1, 21, [3]} the payoffs for each member are (3,3,5);
For coalition structure {[1, 31, [21} the payoffs for each member are (3,6,3);
For coalition structure {[2, 3], [1]} the payoffs for each member are (6,3,3);
For coalition structure {[1], (2], (3]} the payoffs for each member are (2,2,2);

Answers

To analyze the given coalition structures and payoffs, let's address each question:

1. Myopic Stable Coalition:

A myopic stable coalition is a coalition in which no player has an incentive to leave and join another coalition if they only consider the immediate payoff consequences. In other words, no player can improve their current payoff by unilaterally switching coalitions.

From the given coalition structures and payoffs, we can observe that the coalition {[1, 2, 3]} has payoffs (5, 5, 8). In this coalition, no player has a higher payoff alternative outside the coalition, considering only the immediate payoffs. Therefore, the coalition {[1, 2, 3]} is a myopic stable coalition.

2. Farsighted Stable Coalition:

A farsighted stable coalition is a coalition in which no player has an incentive to leave and join another coalition, considering all possible future outcomes and payoffs. It takes into account the potential long-term benefits or losses from switching coalitions.

To determine a farsighted stable coalition, we need to evaluate the potential future payoffs for each coalition. Without additional information about the potential future outcomes or strategies, it is not possible to identify a specific farsighted stable coalition from the given data.

3. Free-Riding:

Free-riding refers to a situation where a player benefits from the efforts or contributions of other players in a coalition without making any significant contribution themselves. It occurs when a player enjoys the collective benefits without bearing the costs or making proportional contributions.

To determine if there is free-riding in a given coalition structure, we need to examine whether any player receives higher payoffs without making a fair or proportional contribution compared to others. From the given coalition structures and payoffs, we don't have sufficient information to assess the presence of free-riding.

4. Optimal Transfer Scheme and Potential Internally Stable Coalition:

To determine if the coalition {[1, 2, 3]} is potentially internally stable, we need to apply an optimal transfer scheme. However, without additional information about the specific transfer scheme or the players' preferences, we cannot determine if the coalition {[1, 2, 3]} is potentially internally stable.In summary, based on the given data, we can identify a myopic stable coalition ([1, 2, 3]), but we cannot determine a farsighted stable coalition or the presence of free-riding. Additionally, we cannot determine if the coalition {[1, 2, 3]} is potentially internally stable without further information.

About Payment

Payment is the voluntary surrender of money or an equivalent or something of value by one party to another in exchange for goods or services provided by them or to fulfill a legal obligation.

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On August 31, 2018, Betsy Totten borrowed $1,000 from Iowa State Bank. Totten signed a note payable, promising to pay the bank principal plus interest on August 31, 2019. The interest rate on the note is 6%. The accounting year of Iowa State Bank ends on June 30, 2019. Journalize Iowa State Bank’s (a) lending money on the note receivable at August 31, 2018, (b) accrual of interest at June 30, 2019, and (c) collection of principal and interest at August 31, 2019, the maturity date of the note.

Answers

(a) On August 31, 2018, Iowa State Bank would debit Notes Receivable for $1,000 and credit Cash for $1,000 to record the lending of money on the note.

(b) On June 30, 2019, Iowa State Bank would debit Interest Receivable for $30 ($1,000 * 6% * 10/12) and credit Interest Revenue for $30 to accrue the interest on the note.

(c) On August 31, 2019, Iowa State Bank would debit Cash for $1,060 ($1,000 principal + $60 interest) and credit Notes Receivable for $1,000 and Interest Receivable for $60 to record the collection of principal and interest on the note.

(a) When Iowa State Bank lends the money on the note, they record the transaction by debiting Notes Receivable (an asset account) to reflect the amount owed to them and crediting Cash to indicate the cash received from the borrower.

(b) As the accounting year of the bank ends on June 30, 2019, they need to recognize the interest accrued on the note until that date. They debit Interest Receivable (an asset account) to show the interest owed to them and credit Interest Revenue (an income account) to recognize the earnings.

(c) On the maturity date of the note, August 31, 2019, when the borrower pays back the principal and interest, Iowa State Bank records the transaction. They debit Cash to reflect the cash received, and credit Notes Receivable and Interest Receivable to remove the corresponding receivable balances from their books.

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: In its 2019 annual report, Whirlpool Corporation reported that it had revenues of RM18.1 billion, cost of goods sold of RM15.2 billion, accounts receivable of RM2 billion, inventory of RM2.4 billion, and account payable of RM3.71 billion. (a) Calculate cash conversion cycle Whirlpool Corporation (assuming a 365-day year). (6 marks) (b) Draw a timeline for Whirlpool's operating cycle and cash conversion cycle.

Answers

(a) The cash conversion cycle for Whirlpool Corporation is 59 days.

(b) Please refer to the timeline provided below.

In order to calculate the cash conversion cycle for Whirlpool Corporation, we need to consider three key components: the average collection period, the average payment period, and the average inventory holding period.

The average collection period represents the time it takes for the company to collect payments from its customers. It can be calculated by dividing accounts receivable by daily credit sales. In this case, the average collection period is RM2 billion divided by (RM18.1 billion / 365), which equals approximately 20 days.

The average payment period represents the time it takes for the company to pay its suppliers. It can be calculated by dividing accounts payable by daily cost of goods sold. In this case, the average payment period is RM3.71 billion divided by (RM15.2 billion / 365), which equals approximately 94 days.

The average inventory holding period represents the time it takes for the company to sell its inventory. It can be calculated by dividing inventory by daily cost of goods sold. In this case, the average inventory holding period is RM2.4 billion divided by (RM15.2 billion / 365), which equals approximately 57 days.

To calculate the cash conversion cycle, we subtract the average payment period from the sum of the average collection period and the average inventory holding period: 20 days + 57 days - 94 days = -17 days. However, since a negative cash conversion cycle is not possible, we take the absolute value of -17, which results in a cash conversion cycle of 17 days.

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historically, demand has averaged 408 units per week with a standard deviation of 160. the company currently has 48 units in stock. what is the probability of a stockout?
a.225.0% b. 48.778% c.1.222% d..98.778% e.50.000%

Answers

The probability of being in stock is about 1.222%.

Option c is correct .

To calculate the probability of inventory, we need to use the Z-score formula and the standard normal distribution.

Given:

Average requirement (µ) = 408 units per week

Standard deviation (σ) = 160 units/week

Current stock = 48 pieces

First, we need to calculate the Z-score, which measures the number of standard deviations from the mean of the current inventory.

Z = (current inventory - average demand) / standard deviation

Z = (48 - 408) / 160

Z = -360/160

Z ≈ -2.25

Next, we need to find the probability of inventory. This is the area under the normal distribution curve to the left of the Z-score.

A standard normal distribution table or calculator can be used to find the corresponding probabilities.

Hence, Option c is correct .  

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If 0.71 U.S. dollars can be exchanged for one Canadian dollar, we say that the Canadian-U.S. exchange rate is ACCOM OA. 0.71. OB. 71.0. O C. 1.41. D. 1.0. E. 1.33. 4

Answers

The Canadian-U.S. exchange rate is expressed as the number of U.S. dollars, then the value of one Canadian dollar is 0.71 U.S. dollars. Thus, option A is correct.

The exchange rate designates the value of one currency in another currency. Different nations have different currencies. In order to compare the value of one currency to another nation's currency value, we need to use the exchange rate methods.

In the given scenario, the Canadian-U.S. exchange rate is discussed. The value of one Canadian dollar is exchanged into the U.S. dollar rate to get the same amount by exchanging money using exchange rates.

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State Strength only from SWOT based on POLC of Air asia company.

1) Strength of EVALUATION OF PLANNING

2) Strength of EVALUATION OF ORGANIZING

3) Strength of EVALUATION OF LEADING

4) Strength of EVALUATION OF CONTROLLING

Answers

SWOT analysis stands for Strengths, Weaknesses, Opportunities, and Threats. It is a strategic planning tool used to assess an organization's current state and its environment.

On the other hand, POLC stands for Planning, Organizing, Leading, and Controlling. It is a framework used to manage organizational activities effectively. Based on POLC and SWOT analysis, the main and sporting answers for the strength of Air Asia are as follows: Strength of Evaluation of Planning Planning is a crucial aspect of an organization's success. It involves defining organizational goals and determining the necessary steps to achieve them. Air Asia has developed a robust planning process to achieve its goals.

Their strategies and plans are aligned with their mission, vision, and objectives. The strength of the evaluation of planning is that Air Asia is continually improving its plans based on internal and external factors. The airline industry is dynamic, and Air Asia is quick to respond to any changes. They are continuously monitoring the environment to identify any new opportunities or threats and adjust their plans accordingly.

Well-defined goals and objectives Air Asia has well-defined goals and objectives that are aligned with its mission and vision. The airline's primary goal is to provide low-cost flights to its customers. Their objectives are to provide affordable, reliable, and convenient travel options to their customers. Air Asia has a unique business model that allows them to provide low-cost flights while maintaining high-quality service.

Their business model is based on point-to-point flights, eliminating the need for costly connections. Strength of Evaluation of Organizing Organizing involves structuring organizational resources to achieve its goals. Air Asia has developed an effective organizing structure that is based on cost efficiency. The airline has a lean organizational structure, which reduces its overhead costs. Their operations are also highly automated, reducing the need for manual labor.

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Aman Private School is a new Integrated School just operating at Puncak Alam. Since the school is still new, the policy of the fee collection is only by cash payment. The process of fee payment for these 2 months is as follows: Miss Huda is an account clerk who will receive the cash fee payment made by the parents every day. She will issue the original receipt of payment to respective parents and cash collected is kept in the locked drawer near her place. The copy of the receipts then will be stored in the collection file. At the end of the school hours, she will count the cash and prepare the daily report that shows the fee details to ensure it is tally with the daily receipts issued. Normally, the total cash received every day is around RM 1,000 and above, and it can be 5 times higher at the beginning of the new month. Encik Zaki, the account assistant will make a cash deposit to the bank in the next following days. The bank in slips will be attached to the daily report after the deposits were made. The daily report will be used by Puan Aina to record in the MYOB Accounting System every week. She also prepares bank reconciliation every two months and authorized by Encik Mohd as Head of Account Department.

Required:
Assess any four (4) weaknesses in the internal control system in Aman Private School

Answers

Based on the information provided, here are four weaknesses in the internal control system of Aman Private School:

1. Lack of Segregation of Duties:

One weakness is the lack of segregation of duties. Miss Huda, the account clerk, is responsible for receiving cash payments, issuing receipts, and keeping the collected cash in the locked drawer. This means that she has control over all aspects of the cash collection process, which increases the risk of errors or potential fraud. Ideally, there should be a separation of duties, with different individuals responsible for receiving cash, issuing receipts, and handling cash deposits.

2. Lack of Physical Safeguards:

Another weakness is the lack of physical safeguards over the collected cash. While the cash is kept in a locked drawer, there may still be risks associated with storing large amounts of cash on-site. Without additional security measures, such as a safe or regular cash deposits, the school is exposed to potential theft or loss of funds. Implementing stronger physical safeguards would help mitigate these risks.

3. Inadequate Cash Handling Procedures:

The cash handling procedures seem to be insufficient. Miss Huda counts the cash and prepares the daily report, but there is no mention of any reconciliation process or independent verification of the cash counts. This creates a risk of errors or misappropriation going undetected. Implementing regular cash reconciliations and independent verification processes would strengthen the internal controls over cash handling.

4. Lack of Supervisory Review:

There is no mention of regular supervisory review over the cash handling process. The daily reports prepared by Miss Huda and the bank reconciliation prepared by Puan Aina should be reviewed and approved by a supervisor or manager. Without proper oversight, there is a higher risk of errors or irregularities going unnoticed. Implementing a review process by an authorized individual, such as Encik Mohd, would provide an additional layer of control and help ensure the accuracy and integrity of the financial records.

By addressing these weaknesses in the internal control system, Aman Private School can enhance the security of cash handling, reduce the risk of errors or fraud, and improve the overall effectiveness and reliability of its financial processes.

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Winn sells 8000 units resulting in $100,000 of sales revenue, $35,000 of variable costs, and $45,000 of fixed costs. To achieve $150,000 in operating income, sales must total
Save Answer
© $272,727
O $300.000
O $135,000
© $230,000

Answers

Total sales in this case where Winn sells 8000 units resulting in $100,000 of sales revenue, $35,000 of variable costs, and $45,000 of fixed costs. would be $230,000. option (D) is the correct answer.

To achieve $150,000 in operating income, sales must total $300,000. to solve the given problem Given :Total selling price = 8000 units Sales revenue = $100,000 Variable cost = $35,000 Fixed cost = $45,000 Targeted operating income = $150,000

Let the sales revenue be x.In general, we can say that contribution margin = sales - variable cost.Fixed cost + operating income = contribution margin Here, contribution margin = x - $35,000x - $35,000 = $45,000 + $150,000x = $230,000

Therefore, to achieve $150,000 in operating income, sales must total $300,000 (8000 units) i.e. $230,000. Thus, option (D) is the correct answer.

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hello can you guys help me and pelase post the whole process and be
as detail as possible thank you in advance
Note: You MUST completely exp Write both your calculations and reasoning clearly. (Round partial units upward. Round percentages to one decimal point. Round currency to dollars and cents.) Virtual Con

Answers

Virtual conferences are digital events that offer a way for people from all around the world to connect. It enables people to gather and connect over a shared interest or cause in real-time, exchanging ideas and insights.

Planning a virtual conference requires careful planning and management. Here's a step-by-step process that can help you plan a successful virtual conference:

1. Establish your goals: Your conference goals should be established early on. Define what you hope to accomplish with the virtual conference. Are you trying to generate revenue, boost brand awareness, or offer educational content?2. Determine your budget: Set a realistic budget and allocate funds to your virtual conference expenses.

3. Choose the right platform: Select a platform that suits your virtual conference requirements. Ensure that the platform you select can accommodate your conference needs.

4. Choose your speakers and sponsors: Select speakers who are experts in their field and can deliver informative, engaging sessions. Seek sponsorship from companies that align with your conference goals.

5. Market your conference: Develop a marketing plan to promote your conference to potential attendees.

6. Set up registration and payment processes: Establish registration and payment processes for your virtual conference.

7. Plan your content: Plan engaging content for your conference, such as keynote speeches, workshops, and interactive sessions.

8. Conduct rehearsals and testing: Rehearse the conference sessions and conduct technical testing to ensure that the platform and equipment are working correctly.

9. Host your conference: Host your virtual conference and make sure that you are prepared for any technical difficulties that may arise.

10. Gather feedback: Collect feedback from attendees to improve future virtual conferences. The above steps will help you plan a successful virtual conference. Remember to stay focused on your goals and keep your attendees engaged.

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Using the quantity equation of money MV = PQ, calculate the money supply (M) if velocity (M) equals 5. the price level (P) equals 112, and real GDP (Q) equals 132. Round to the nearest whole number Provide your answer below:

Answers

Rounding to the nearest whole number, the money supply (M) is approximately 2950.

Money supply refers to the total amount of money available in an economy at a given point in time. It includes all forms of money, such as cash, coins, and various types of bank deposits that can be readily used for transactions and as a medium of exchange. The money supply is a crucial measure that helps in understanding the overall liquidity and monetary conditions in an economy.

To calculate the money supply (M) using the quantity equation of money MV = PQ, we can rearrange the equation as follows:

M = PQ / V

Velocity (V) = 5

Price level (P) = 112

Real GDP (Q) = 132

Plugging in these values into the equation:

M = (132 * 112) / 5

M = 2950.4

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A restaurant chain is thinking of opening a new location in Pomona, which would be its brand-new 6-year project. The restaurant chain's manager's research team believes that the new restaurant would be able to bring revenues equal to $455,000 each year. In addition, costs of goods sold such as money paid to suppliers, utility bills, etc. would add up to a total of $311,000 each year. The company would need to spend $555,000 right away to buy all necessary fixed assets such as the new restaurant building, equipment, etc. These fixed assets will be losing their economic value for the duration of the new project according to the five-year property class under the MACRS system: Year 1: 20.00 percent, Year 2: 32.00 percent, Year 3: 19.20 percent, Year 4: 11.52 percent, Year 5: 11.52 percent, Year 6: 5.76 percent. The restaurant chain faces 35 percent income tax rate rate for its taxable income each year. Calculate the operating cash flow for the 3rd year of this brand-new restaurant project.

Answers

Operating Cash Flow = $37,440 + $106,560 - $0Operating Cash Flow = $144,000Therefore, the operating cash flow for the 3rd year of the brand-new restaurant project is $144,000.

Operating cash flow is calculated by deducting the cost of goods sold from the restaurant's total revenue and then adding back non-cash expenses such as depreciation. Then, the tax is subtracted to get the operating cash flow for that particular year.

To calculate the operating cash flow for the 3rd year of the restaurant project, the following steps should be taken:Step 1: Calculate the depreciation expense for each year. Year 1: ($555,000 * 20%) = $111,000Year 2: ($555,000 * 32%) = $177,600Year 3: ($555,000 * 19.2%) = $106,560Year 4: ($555,000 * 11.52%) = $63,792Year 5: ($555,000 * 11.52%) = $63,792Year 6: ($555,000 * 5.76%) = $31,848Step 2: Calculate the earnings before taxes (EBT) for the 3rd year of the restaurant project. EBT = Revenue - Cost of Goods Sold - Depreciation ExpenseEBT = $455,000 - $311,000 - $106,560EBT = $37,440

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Veronica Mars, a recent graduate of Bell’s accounting program, evaluated the operating performance of Dunn Company’s six divisions. Veronica made the following presentation to Dunn’s board of directors and suggested the Percy Division be eliminated. "If the Percy Division is eliminated," she said, "our total profits would increase by $26,600."

The Other
Five Divisions Percy
Division Total
Sales $1,664,000 $100,500 $1,764,500
Cost of goods sold 978,500 76,700 1,055,200
Gross profit 685,500 23,800 709,300
Operating expenses 527,500 50,400 577,900
Net income $158,000 $ (26,600 ) $131,400

In the Percy Division, cost of goods sold is $59,400 variable and $17,300 fixed, and operating expenses are $30,100 variable and $20,300 fixed. None of the Percy Division’s fixed costs will be eliminated if the division is discontinued.

Is Veronica right about eliminating the Percy Division? Prepare a schedule to support your answer. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

Answers

Based on the presented data and analysis, Veronica is correct about eliminating the Percy Division as it would lead to an increase in total profits for Dunn Company.

Percy Division Before Discontinuation:

Sales: $100,500

Cost of goods sold: $59,400 (variable) + $17,300 (fixed) = $76,700

Operating expenses: $30,100 (variable) + $20,300 (fixed) = $50,400

Net income: $100,500 - $76,700 - $50,400 = $(26,600) (negative net income)

Total Net Income Before Discontinuation:

Total Net Income = Net Income of the Other Five Divisions + Net Income of the Percy Division

Total Net Income = $158,000 + $(26,600) = $131,400

Percy Division After Discontinuation:

Sales: $0 (as the division is eliminated)

Cost of goods sold: $0 (as the division is eliminated)

Operating expenses: $0 (as the division is eliminated)

Net income: $0 (as the division is eliminated)

Total Net Income After Discontinuation:

Total Net Income = Net Income of the Other Five Divisions + Net Income After Discontinuation of Percy Division

Total Net Income = $158,000 + $0 = $158,000

By comparing the total net income before and after discontinuing the Percy Division, we find:

Increase in Total Profits = Total Net Income After Discontinuation - Total Net Income Before Discontinuation

Increase in Total Profits = $158,000 - $131,400 = $26,600

As Veronica suggested, the elimination of the Percy Division would indeed result in an increase of $26,600 in total profits.

Therefore, based on the presented data and analysis, Veronica is correct about eliminating the Percy Division as it would lead to an increase in total profits for Dunn Company.

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A corrective tax is a tax that is designed to induce private decision-makers to take account of the social costs that arise from a negative externality. Think of a company near your location; what corrective taxes were imposed on their industry? What was the social effect of that tax?

Answers

To address this negative externality, the government might impose a corrective tax on the industry. For instance, they could implement a pollution tax that charges the company a fee for each unit of pollution emitted.

This tax aims to internalize the external costs associated with pollution by making the company bear the social costs of their actions.  The social effect of such a tax would likely be a reduction in the level of pollution emitted by the company. By imposing a financial burden on pollution, the tax incentivizes the company to adopt cleaner technologies, improve production processes, or reduce emissions to avoid the tax liability.

This, in turn, leads to a decrease in environmental harm, improved air quality, and potential health benefits for the local community. It's important to note that the actual social effects of a corrective tax can vary depending on the specific circumstances, the industry involved, and the effectiveness of the tax implementation and enforcement.

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Which of the following is not an example of a capital investment? ...
Which of the following is not an example of a capital investment? A.)The implementation of a new manufacturing technique.
B.)The purchase of raw materials for inventory.
C.) The installation of a computer based record keeping system. D.)The expansion of a business into new territories. E.)The purchase of new manufacturing equipment.

Answers

Among the given options, the purchase of raw materials for inventory is not an example of a capital investment. The correct option is b.

Capital investments typically refer to expenditures made to acquire long-term assets or resources that will be used in the production or operation of a business for an extended period. These investments are aimed at enhancing the capacity, efficiency, or capabilities of the business.

A) The implementation of a new manufacturing technique is a capital investment as it involves the adoption of a new method or process that can improve production efficiency and output.

C) The installation of a computer-based record-keeping system is a capital investment as it involves the acquisition and implementation of a long-term asset (computer system) that enables efficient and accurate record-keeping.

D) The expansion of a business into new territories is a capital investment as it typically involves significant expenditures on acquiring or setting up infrastructure, facilities, or resources in new locations.

E) The purchase of new manufacturing equipment is a capital investment as it involves the acquisition of long-term assets (machinery or equipment) that enhance the manufacturing capabilities and productivity of the business.

However, B) The purchase of raw materials for inventory is not considered a capital investment. Raw materials are typically considered as part of the operational expenses or inventory management rather than long-term assets that contribute to the capacity or capabilities of the business. While the purchase of raw materials is necessary for production, it is not typically categorized as a capital investment.

Therefore , B) The purchase of raw materials for inventory is not an example of a capital investment.

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what international organizations exist that manage the world
economy? how these organizations are linked to international
business?

Answers

There are several international organizations that exist that manage the world economy. Some of the most prominent ones include: International Monetary Fund (IMF):

This organization is responsible for ensuring the stability of the international monetary system, including exchange rates and balance of payments. It provides financial assistance to member countries experiencing economic difficulties and works to promote international trade.

World Trade Organization (WTO): This organization is responsible for regulating and promoting international trade. It helps to negotiate trade agreements between member countries and works to resolve trade disputes between them. World Bank: The World Bank is responsible for providing financial assistance to developing countries.

It provides loans, grants, and other forms of financial support to help these countries grow and develop their economies. These organizations are linked to international business in a number of ways. They help to promote international trade and investment, which can benefit businesses that operate across borders.

They also provide financial assistance to businesses that are struggling, and can help to create a more stable and predictable economic environment for businesses to operate in. Additionally, these organizations help to promote economic growth and development, which can create new business opportunities for companies operating in these countries.

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Please read the Following short Scenario and answer the two questions given at the end J
uniper is among the world's largest manufacturer and supplier of networking equipment. The company supplies to many firms in the IT se The main users of the equipment are the engineers who set up and maintain the systems in the client companies. These engineers wil occasionally, unforeseen circumstances will cause new problems or new challenges on a regular basis.

What Juniper can do to provide solutions about the problems to the buying organizations?
How does the concept of the buying center apply to the clients of Juniper?

Answers

Solutions for the problems faced by buying organizations, Juniper can take the following steps: Develop a comprehensive support system, Offer training and resources, Regular communication and updates,  Continuous improvement.

1. Develop a comprehensive support system: Juniper can establish a dedicated support team or helpdesk to address and troubleshoot any issues or challenges faced by the buying organizations. This support system can provide technical assistance, guidance, and solutions to the engineers and other users of Juniper's networking equipment.

2. Offer training and resources: Juniper can conduct training programs and workshops to educate the engineers and users of their equipment about troubleshooting techniques, best practices, and new updates or features of their products. They can also provide online resources, documentation, and knowledge bases to assist users in finding solutions independently.

3. Regular communication and updates: Juniper can maintain regular communication channels with the buying organizations, keeping them informed about any potential problems, updates, or enhancements related to their equipment. This can include email newsletters, webinars, or direct interactions to ensure that the clients are aware of the solutions available.

4. Continuous improvement: Juniper should focus on continuously improving their products and services based on feedback from the buying organizations. By actively listening to customer concerns and incorporating their suggestions, Juniper can provide better solutions and enhance customer satisfaction.

The concept of the buying center applies to the clients of Juniper in the following way:

The buying center refers to the group of individuals within a buying organization who participate in the decision-making process for purchasing a product or service. In the case of Juniper's clients, the buying center would typically include various stakeholders, such as IT managers, network administrators, engineers, and possibly executives or procurement personnel.

These stakeholders collaborate and contribute to the decision-making process when considering the purchase of networking equipment from Juniper. They assess the technical requirements, evaluate different options, negotiate terms and pricing, and ultimately make the decision to buy.

Understanding the buying center is crucial for Juniper as it helps them identify and engage with the key decision-makers and influencers within the client organizations. By understanding their specific needs, preferences, and decision-making dynamics, Juniper can tailor their solutions, communication, and marketing strategies to effectively address the concerns of the buying center and ultimately secure business from the clients.

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assume the fed purchases $17,450 worth of u.s. treasury bonds from warren buffett, who promptly deposits the money in the first national bank. assuming that the required reserve ratio is 4.4 percent and banks keep zero excess reserves, the money supply in the economy will eventually:

Answers

The effect on the money supply in the economy, given the treasury bonds purchased would be A . increase by a maximum of 16,752.

How will the money supply change ?

First, there is a need to find the require reserve ratio from the amount purchased by the Federal reserve to be :

= 4 / 100 x 17 , 450

= 4 % x 17 , 450

= $ 698

The amount the money supply will change by, is therefore a maximum of :

= Amount purchased by FED - Required reserve

= 17, 450 - 698

= $ 16, 752

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Options include:

increase by a maximum of 16,752.

increase by a maximum of $17.450.

increase by a maximum of $436,250.

increase by a maximum of 569,800.

Comment on the significance of each concept in terms of the role it plays in helping us to understand the nature of international economic relations.
1. Internal economies of scale.
2. A carbon tariff.
3. The real exchange rate.

Answers

Internal economies of scale:Internal economies of scale refers to the cost advantages a business enjoys due to its scale of operation. It implies that the bigger the business, the cheaper it becomes to manufacture a product or deliver a service. It is particularly relevant in international economics because countries can only achieve economies of scale by exploiting their comparative advantage in the production of certain goods and services. The significance of internal economies of scale lies in the fact that it fosters global trade and integration, encouraging countries to specialize in producing goods in which they have a competitive advantage.

A carbon tariff:A carbon tariff refers to a tax imposed on imported products from countries with inadequate environmental regulations. This levy is levied to encourage global production patterns that have less impact on the environment. The carbon tariff can serve as an incentive to improve the environmental standards of goods produced abroad, but it can also act as a form of protectionism. Thus, a carbon tariff's significance in international economics depends on the underlying motivation of its introduction. If it is solely to protect domestic producers, it will harm international relations.

Real exchange rate:The real exchange rate is an indicator of a country's competitiveness in international trade. It measures the relative purchasing power of one currency in relation to another. A country that has a favorable real exchange rate would be able to purchase more foreign goods for each unit of domestic currency it spends. Thus, the significance of the real exchange rate in international economics is that it measures the relative costs of trading with foreign countries. A country with a strong real exchange rate can import cheaper goods and services, making it more competitive in the global market.

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A property was purchased for ​$3894.00 down and payments of​$1280.00 at the end of every year for 7 years. Interest is 10% per annum compounded monthly. What was the purchase price of the​property? How much is the cost of​ financing?

Answers

A property was purchased for ​$3894.00 down and payments of​$1280.00 at the end of every year for 7 years. Interest is 10% per annum compounded monthly. The purchase price of the property is $17,258.45 and the cost of financing is $8,393.45.

Here's how to solve the problem:

To find the purchase price of the property, we need to use the present value formula, which is: PV = [tex]FV / (1 + r/n)^{n*t} where PV is the present value, FV is the future value, r is the interest rate, n is the number of times compounded per year, and t is the number of years.

For this problem, the future value is the sum of the down payment and the payments made over 7 years, which is:$3894 + $1280*7 = $11,314The interest rate is 10% per annum compounded monthly, which means it is divided by 12 to get the monthly interest rate.

So r = 0.10/12 = 0.00833.The number of times compounded per year is monthly, which means n = 12. And the number of years is 7.

Plugging these values into the formula, we get:PV = $11,314 / (1 + 0.00833/12)^(12*7) = $17,258.45Therefore, the purchase price of the property was $17,258.45.

To find the cost of financing, we need to subtract the purchase price from the total amount paid, which is:$1280*7 = $8,960$17,258.45 - $8,960 = $8,393.45

Therefore, the cost of financing was $8,393.45.

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ROUND TO THE NEAREST WHOLE PERCENTGiven the following demand and supply equations, how many units of the good would be sold at a price equal to $30?Qd = 100 - 3P Qs = -35 + 2P y courses / Financial Accounting Practice BBAC301 22T2 / Assessments 01 Week 2 Online Quiz Opening Capital = $500,000 Capital contributed during the year = $130,000 Profit during the year = $240,000 C The income statement for the year 2021 of Buffalo Co contains the following information:My courses >My booksExpenses:Revenues$71000Salaries and Wages Expense$43500Rent Expense12500My folderAdvertising Expense10400Supplies Expense58002500Utilities ExpenseInsurance Expeme1800Total expenses76500Net income (loss)$(5500)At January 1, 2021, Buffalo reported retained earnings of $50500. Dividends for the year totalled $10600. At December 31, 2021, thecompany will report retained earnings of$23400$34400$45000$39900 TRUE/FALSE. Only those costs that would disappear over time if a segmentwere eliminated should be considered traceable costs of thesegment. calculate the standard cell potential, cell, for the equationpb(s) f2(g)pb2 (aq) 2f(aq) use the table of standard reduction potentials.cell= t) Consider the initial value problem y +3y= 0 if 0t Newborn babies: A study conducted by the Center for Population Economics at the University of Chicago studied the birth weights of686babies born in New York. The mean weight was3412grams with a standard deviation of914grams. Assume that birth weight data are approximately bell-shaped. Estimate the number of newborns who weighed between2498grams and4326grams. Round to the nearest whole number.The number of newborns who weighed between2498grams and4326grams is Politicians have incentive to support special-interest groups at the expense of unorganized, widely dispersed groups (for example, taxpayers or consumers) Oa. only when the benefits that accrue to the special-interest group exceed the costs imposed on others. Ob. when non-special-interest voters are unconcerned or uninformed about the issue, and campaign funds are readily available from the special-interest group.Oc. only if the government action is efficient. Od. only if the government action reduces the size of the budget deficit. Quinoa Farms just paid a dividend of $3.90 on its stock. The growth rate in dividends is expected to be a constant 5 percent per year indefinitely. Investors require a return of 13 percent for the first three years, a return of 11 percent for the next three years, and a return of 9 percent thereafter. What is the current share price? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) Current share price $ 34.00 Use Euler's method with step size h = 0.1 to approximate the value of y(2.2) where y(x) is the solution to the following initial value problem. y' = 6x + 4y + 8, v(2) = 3 =