EZ-Tax is a tax accounting practice with partners and staff members. Each billable hour of partner time has a $800 budgeted price and $375 budgeted variable cost. Each billable hour of staff time has a budgeted price of $210 and a budgeted variable cost of $120. For the most recent year, the partnership budget called for 5,000 billable partner-hours and 20,000 staff-hours. Actual results were as follows:

Partner revenue $4264,000 5200 hours
Staff revenue $4510,000 22,000 hours

Required
Compute the sales price and activity variances for these data. Also compute the mix and quantity variances.

Answers

Answer 1

Answer:

EZ-Tax

                                                      Partner                 Staff             Total

a. Sales price variance             $104,000            ($110,000)      ($6,000) U

b. Activity variance                   $160,000           $420,000     $580,000 F

c. Mix variance                           $85,000           $180,000     $265,000 F

d. Quantity variance                $189,000             $70,000     $259,000 F

Explanation:

a) Data and Calculations:

                                                      Partner                 Staff

Budgeted billable rate per hour   $800                    $210    

Budgeted variable cost per hour    375                      120

Budgeted billable hours              5,000                20,000

Budgeted revenue             $4,000,000        $4,200,000

Budgeted variable cost         1,875,000          2,400,000

Actual revenue                  $4,264,000         $4,510,000

Actual billable hours                   5,200                22,000

Actual billable rate per hour       $820                   $205

Budgeted billable rate per hour $800                    $210

Variance in price                           $20                       ($5)

Sales price variance            $104,000            ($110,000)      ($6,000)

Sales price variance = (Standard price - Actual price) * Actual billable hours

= ($800 - $820) * 5,200 + ($210 - $205) * 22,000

= $20 * 5,200 + ($5) * 22,000

= $104,000 - 110,000

= $6,000 U

Activity variance = (Actual billable hours - Standard billable hours) * Standard rate

= (5,200 - 5,000) * $800 + (22,000 - 20,000) * $210

= (200 * $800) + (2,000 * 210)

= $160,000 + 420,000

= $580,000 F

                                                  Partner                 Staff        Total

Budgeted revenue             $4,000,000        $4,200,000   $8,200,000

Budgeted variable cost         1,875,000          2,400,000      4,275,000

Budgeted contribution       $2,125,000         $1,800,000   $3,925,000

Actual revenue                  $4,264,000         $4,510,000   $8,774,000

Actual variable cost              1,950,000          2,640,000    4,590,000

Actual contribution             $2,314,000         $1,870,000   $4,184,000

Quantity variance                 $189,000              $70,000     $259,000

Quantity variance = Budgeted contribution - Actual contribution

= $3,925,000 - $4,184,000

= $259,000 F

Mix Variance:

Standard contribution margin  $425                  $90

Volume variance                         200                2,000

Mix variance =                     $85,000           $180,000


Related Questions

A company produces two products Product A selts for \$25 variable costs of 15and requires hours produce B for 35; variable costs of $20 and requires 5 machine hours to produce 40, 000mn machine hours are availableThe company can all can make of either Which statement is true?

Answers

Answer:

8000 units of product A and 4,800 units of product B should be produced.

Explanation:

Item A sells for $25 yet cost $15 to create. It implies there is a commitment edge of $10 per unit (i.e $25-$15)  

since it takes 2hours to create item A we have 10/2= 5 items each machine hour.  

$10 × 8000 units = $80,000 (in benefits)  

then again, if item B is to be sold at $35 per unit yet has a creation cost of $20, it implies a commitment edge of $15(i.e $35-$20) is implanted in each $35 deal. On the off chance that the organization produces 4,800 units of this item B, it implies that the organization has  

$15 × 4,800 units = $72, 000  

Since the point of the organization's creation is to make benefit, it is extremely certain that item An ought to be delivered contrasted with item B since it has a higher commitment edge

Brainliest?

On June 30, 2017, Wisconsin, Inc., issued $200,200 in debt and 19,300 new shares of its $10 par value stock to Badger Company owners in exchange for all of the outstanding shares of that company. Wisconsin shares had a fair value of $40 per share. Prior to the combination, the financial statements for Wisconsin and Badger for the six-month period ending June 30, 2017, were as follows:

Wisconsin Badger
Revenues $(1,050,000) $-402,000
Expenses 732,000 293,000   
Net income $(318,000) $-109,000
Retained earnings, 1/1 $(810,000) $-223,000
Net income (318,000) -109,000
Dividends declared 103,000 0   
Retained earnings, 6/30 $(1,025,000) $-332,000
Cash $72,000 $86,000   
Receivables and inventory 460,000 252,000   
Patented technology (net) 928,000 328,000   
Equipment (net) 726,000 648,000   
Total assets $2,186,000 $1,314,000   
Liabilities $(531,000) $-512,000
Common stock (360,000) -200,000
Additional paid-in capital (270,000) -270,000
Retained earnings (1,025,000) -332,000
Total liabilities and equities $(2,186,000) $-1,314,000


Wisconsin also paid $36,200 to a broker for arranging the transaction. In addition, Wisconsin paid $47,800 in stock issuance costs. Badger’s equipment was actually worth $780,000, but its patented technology was valued at only $299,200. What are the consolidated balances for the following accounts?

Net Income 281,800
Retained Earnings 1/1/15 810,000
Patented Technology 1,227,200
Goodwill
Liabilities 1,243,200
Common Stock 553,000
Additional Paid-In Capital 801,200

Answers

Answer:

Wisconsin, Inc.

The consolidated balances for the following accounts are:

Net Income $427,000

Retained Earnings  $1,134,000

Patented Technology $1,227,200

Goodwill ($511,800)

Liabilities $1,243,200

Common Stock $553,000

Additional Paid-In Capital $270,000

Explanation:

a) Data and Calculations:

                                                Wisconsin        Badger

Revenues                             $(1,050,000)   $-402,000

Expenses                                   732,000        293,000    

Net income                             $(318,000)    $-109,000

Retained earnings, 1/1            $(810,000)   $-223,000

Net income                               (318,000)      -109,000

Dividends declared                  103,000           0    

Retained earnings, 6/30   $(1,025,000)   $-332,000

Cash                                            $72,000         $86,000    

Receivables and inventory         460,000        252,000    

Patented technology (net)          928,000        328,000    

Equipment (net)                           726,000        648,000    

Total assets                             $2,186,000    $1,314,000    

Liabilities                                   $(531,000)    $-512,000

Common stock                          (360,000)     -200,000

Additional paid-in capital          (270,000)      -270,000

Retained earnings                  (1,025,000)      -332,000

Total liabilities and equities $(2,186,000)   $-1,314,000

Goodwill = Purchase price Minus (Fair value of assets Less Liabilities)

Purchase price:

Debt = $200,200

Stock =   193,000

Total   $393,200

Fair value of assets:

Cash                            $86,000

Accounts receivable  252,000

Equipment                  780,000

Patented technology 299,200

Assets fair value     $1,417,200

Liabilities                  $512,000

Net assets               $905,000

Net Income = $427,000 ($318,000 + $109,000)

Retained Earnings = $1,134,000 ($1,025,000 + 109,000)

Patented technology = $1,227,200 ($928,000 + 299,200)

Negative goodwill = $511,800 ($393,200 - $905,000)

Liabilities = $1,243,200 ($531,000 + 512,000 + 200,200)

Common Stock = $553,000 ($360,000 + 193,000)

Additional Paid-in Capital = $270,000

The financial statements for Wisconsin and Badger for the six-month period ending June 30, 2017:  

a) Data and Calculations:

                                              Wisconsin        Badger

Revenues                             $(1,050,000)   $-402,000

Expenses                                   732,000        293,000    

Net income                             $(318,000)    $-109,000

Retained earnings, 1/1            $(810,000)   $-223,000

Net income                               (318,000)      -109,000

Dividends declared                  103,000           0    

Retained earnings, 6/30        $(1,025,000)   $-332,000

Cash                                            $72,000         $86,000    

Receivables and inventory         460,000        252,000    

Patented technology (net)          928,000        328,000    

Equipment (net)                           726,000        648,000    

Total assets                             $2,186,000    $1,314,000    

Liabilities                                   $(531,000)    $-512,000

Common stock                          (360,000)     -200,000

Additional paid-in capital          (270,000)      -270,000

Retained earnings                  (1,025,000)      -332,000

Total liabilities and equities $(2,186,000)   $-1,314,000

Working notes:

The consolidated balances for the following accounts are:

Net Income $427,000 Retained Earnings  $1,134,000 Patented Technology $1,227,200 Goodwill ($511,800) Liabilities $1,243,200 Common Stock $553,000 Additional Paid-In Capital $270,000

Goodwill = Purchase price Minus (Fair value of assets Less Liabilities)

Purchase price:

Debt = $200,200 Stock =   193,000 Total  = $393,200

Fair value of assets:  

Cash                            $86,000 Accounts receivable  252,000 Equipment                  780,000 Patented technology 299,200 Assets fair value     $1,417,200 Liabilities                  $512,000

       Net assets               $905,000  

Net Income = $427,000 ($318,000 + $109,000) Retained Earnings = $1,134,000 ($1,025,000 + 109,000) Patented technology = $1,227,200 ($928,000 + 299,200) Negative goodwill = $511,800 ($393,200 - $905,000) Liabilities = $1,243,200 ($531,000 + 512,000 + 200,200) Common Stock = $553,000 ($360,000 + 193,000) Additional Paid-in Capital = $270,000

Know more :

https://brainly.com/question/15411058?referrer=searchResults

Refer to the following selected financial information from Texas Electronics. Compute the company's days' sales in inventory for Year 2. (Use 365 days a year.) Year 2 Year 1 Cash $ 37,500 $ 36,850 Short-term investments 90,000 90,000 Accounts receivable, net 85,500 86,250 Merchandise inventory 121,000 117,000 Prepaid expenses 12,100 13,500 Plant assets 388,000 392,000 Accounts payable 113,400 111,750 Net sales 711,000 706,000 Cost of goods sold 390,000 385,500

Answers

Answer:

$113.24

Explanation:

Computation for the company's days' sales in inventory for Year 2.

Using this formula

Days' sales in inventory = Merchandise Inventory / Cost of Goods Sold * 365

Let plug in the formula

Days' sales in inventory = $121,000 / $390,000 * $365

Days' sales in inventory= $113.24

Therefore the company's days' sales in inventory for Year 2 will be $113.24

Factory Overhead Volume Variance Dvorak Company produced 5,100 units of product that required 3.5 standard hours per unit. The standard fixed overhead cost per unit is $2.50 per hour at 18,750 hours, which is 100% of normal capacity. Determine the fixed factory overhead volume variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

Answers

Answer:

$2,250 Favourable

Explanation:

Calculation to determine the fixed factory overhead volume variance

Fixed factory overhead volume variance=$2.50 × [18,750 hrs. – (5,100 units × 3.5 hrs.)]

Fixed factory overhead volume variance=$2.50×[18,750 hrs. – 17,850 hrs]

Fixed factory overhead volume variance=$2.50×900

Fixed factory overhead volume variance=$2,250 Favourable

Therefore the fixed factory overhead volume variance will be $2,250 Favourable

Joyce works hard and puts in many extra hours. For this, she can anticipate a pay raise, a promotion, or an expanded sales territory. However, getting a promotion is most important to Joyce. According to the useful guidelines of the ____ theory, Jim, her manager, must recognize that (1) she is putting in hard work and long hours to obtain a promotion, (2) what motivates Joyce will change over time, and (3) he must clearly show Joyce how to attain the desirable reward.

Answers

Answer:

Expectancy theory

Explanation:

Expectancy theory states that when an individual is faced with different choices they will be motivated in a certain way in choosing a particular option based on what they expect to be the result of the choice.

So behaviour is affected by perceived result or consequence of a particular choice.

In the given scenario Joyce works hard and puts in many extra hours, and getting a promotion is most important to Joyce.

So because of her expectations that manager must recognise that:

(1) she is putting in hard work and long hours to obtain a promotion,

(2) what motivates Joyce will change over time (if she does not get the promotion), and

(3) he must clearly show Joyce how to attain the desirable reward.

James Company began the month of October with inventory of $16,000. The following inventory transactions occurred during the month:

a. The company purchased merchandise on account for $23,500 on October 12. Terms of the purchase were 2/10, n/30. James uses the net method to record purchases. The merchandise was shipped f.o.b. shipping point and freight charges of $510 were paid in cash.
b. On October 31, James paid for the merchandise purchased on October 12.
c. During October merchandise costing $18,150 was sold on account for $28,200.
d. It was determined that inventory on hand at the end of October cost $21,390.

Required:
a. Assuming that the James Company uses a periodic inventory system, prepare journal entries for the above transactions including the adjusting entry at the end of October to record cost of goods sold. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)
b. Assuming that the James Company uses a perpetual inventory system, prepare journal entries for the above transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Answers

Answer:

a) October 12

Dr Purchases 23,030

    Cr Accounts payable 23,030

Dr Freight charges 510

    Cr Cash 510

October 31

Dr Accounts payable 23,030

Dr Purchase discount lost 470

    Cr Cash 23,500

October

Dr Accounts receivable 28,200

    Cr Sales 28,200

October 31

Dr Cost of goods sold 17,150

Dr Inventory 21,390

    Cr Purchases 23,030

    Cr Inventory 15,000

    Cr Freight charges 510

b) October 12

Dr Inventory 23,540

    Cr Accounts payable 23,030

    Cr Cash 510

October 31

Dr Accounts payable 23,030

Dr Inventory lost 470

    Cr Cash 23,500

October

Dr Accounts receivable 28,200

    Cr Sales 28,200

October 31

Dr Cost of goods sold 17,150

    Cr Inventory 17,150

James Corporation is planning to issue bonds with a face value of $502,500 and a coupon rate of 6 percent. The bonds mature in 7 years and pay interest semiannually every June 30 and December 31. All of the bonds will be sold on January 1 of this year.

Required: Compute the issue (sale) price on January 1 of this year for each of the following independent cases:

a. Case A: Market interest rate (annual): 4 percent.
b. Case B: Market interest rate (annual): 6 percent.
c. Case C: Market interest rate (annual): 8.5 percent.

Answers

Answer:

a.

Bond Price  = $563,333.90007 rounded off to $563,333.90

b.

Bond Price  = $502500

c.

Bond Price  = $437232.16025 rounded off to $437232.16

Explanation:

To calculate the quote/price of the bond today, which is the present value of the bond, we will use the formula for the price of the bond. As the bond is a semi annual bond, we will use the semi annual coupon payment, semi annual number of periods and semi annual YTM. The formula to calculate the price of the bonds today is attached.

a. Case A: Market interest rate (annual): 4 percent

Coupon Payment (C) = 502500 * 0.06 * 6/12 = $15075

Total periods remaining (n) = 7 * 2 = 14

r or YTM = 4% * 6/12  =  0.02 or 2%    

 

Bond Price = 15075 * [( 1 - (1+0.02)^-14) / 0.02]  + 502500 / (1+0.02)^14

Bond Price  = $563,333.90007 rounded off to $563,333.90

 

b. Case B: Market interest rate (annual): 6 percent

Coupon Payment (C) = 502500 * 0.06 * 6/12 = $15075

Total periods remaining (n) = 7 * 2 = 14

r or YTM = 6% * 6/12  =  0.03 or 3%    

 

Bond Price = 15075 * [( 1 - (1+0.03)^-14) / 0.03]  + 502500 / (1+0.03)^14

Bond Price  = $502500

c. Case C: Market interest rate (annual): 8.5 percent.

Coupon Payment (C) = 502500 * 0.06 * 6/12 = $15075

Total periods remaining (n) = 7 * 2 = 14

r or YTM = 8.5% * 6/12  =  0.0425 or 4.25%    

 

Bond Price = 15075 * [( 1 - (1+0.0425)^-14) / 0.0425] + 502500/(1+0.0425)^14

Bond Price  = $437232.16025 rounded off to $437232.16

Janet Foster bought a computer and printer at Computerland. The printer had a $900 list price with a $100 trade discount and 2/10, n/30 terms. The computer had a $4,060 list price with a 25% trade discount but no cash discount. On the computer, Computerland offered Janet the choice of (1) paying $160 per month for 17 months with the 18th payment paying the remainder of the balance or (2) paying 8% interest for 18 months in equal payments.
a. Assume Janet could borrow the money for the printer at 8% to take advantage of the cash discount. How much would Janet save? (Use 360 days a year. Round your answer to the nearest cent.) Janet's savings $
b. On the computer, what is the difference in the final payment between choices 1 and 2? (Round your answer to the nearest cent.) Difference final payment

Answers

Answer:

Janet Foster

a. Janet could save $12.44 on the printer by borrowing $800 to take advantage of the cash discount.

b. On the computer, the difference in the final payment between choices 1 and 2 is $197.

It is advisable for Janet to choose the first option.

Explanation:

a) Data and Calculations:

Printer:

List price of printer = $900

Trade discount =          100

Purchase cost =        $800

Cash discount terms = 2/10, n/30

Cash discount = $16 ($800 * 2%)

Interest on loan to purchase printer = $3.56 ($800 * 8% * 20/360)

Savings if loan is borrowed = $12.44 ($16 - $3.56)

Computer:

List price = $4,060

Trade discount = 25% or $1,015 ($4,060 * 25%)

Purchase cost = $3,045

Payment options:

1) = $160 * 17 months = $2,720

Balance on 18th month    325

Total payment =           $3,045

2) = Payment with 8% interest for 18 months equal payment = $180.08

From an online financial calculator:

N (# of periods)  18

I/Y (Interest per year)  8

PV (Present Value)   $3,045

FV (Future Value)  0

P/Y (# of periods per year)  12

C/Y (# of times interest compound per year)  12

PMT made at the end of each period

Results

PMT = $180.08

Sum of all periodic payments $3,241.48

Total Interest $196.48

Difference in final payment:

Choice 1 , total payment =    $3,045

Choice 2, total payment =    $3,242

Difference in final payment = $197

Egan is very skilled at budgeting his money, he is very patient, he understands how to track his own financial records, and he keeps calm and collected during stressful occasions. In which Finance career would Egan be most successful?

Business Finance Management

Financial Investment Planning

Insurance Services

Banking and Related Services

Answers

Answer:

Business Finance Management

Explanation:

Business Finance Management is the best fit for this because of requires a lot of skill in planning and budgeting money.

Answer:

A)   Business Finance Management

Explanation:

just took the test

Beleaguered State Bank (BSB) holds $500 million in deposits and maintains a reserve ratio of 20 percent. Complete the following T-account for BSB.

Beleaguered State Bank
Assets Liabilities
Reserves million Deposits million
Loans million

Now suppose that BSB's largest depositor withdraws $25 million in cash from her account. BSB decides to restore its reserve ratio by reducing the amount of loans outstanding.

Complete BSB's new T-account after it has taken this action.

Beleaguered State Bank
Assets Liabilities
Reserves million Deposits million
Loans million

Because BSB is cutting back on its loans, other banks will find they have _____________ reserves, causing them to ______________ their loans. Which of the following ways represent an alternative for BSB to return to its original reserve ratio? Check all that apply.

a. Lend money
b. Borrow money from another bank
c. Borrow money from the Fed
d. Attract additional deposits

Answers

Answer:

1. See part 1 of the attached excel file for the T-account.

2. See part 2 of the attached excel file for the T-account.

3. Because BSB is cutting back on its loans, other banks will find they have lower reserves, causing them to reduce their loans. Which of the following ways represent an alternative for BSB to return to its original reserve ratio? Check all that apply.

4. The correct options are b. Borrow money from another bank and d. Attract additional deposits.

Explanation:

1. Beleaguered State Bank (BSB) holds $500 million in deposits and maintains a reserve ratio of 20 percent. Complete the following T-account for BSB.

Note: See part 1 of the attached excel file for the T-account.

In the attached excel, the following calculations are made:

Reserves = $500 million * 20% = $100 million

Loans = $500 - $100 = $400

2. Now suppose that BSB's largest depositor withdraws $25 million in cash from her account. BSB decides to restore its reserve ratio by reducing the amount of loans outstanding.

Note: See part 2 of the attached excel file for the T-account.

In the attached excel, the following calculations are made:

Deposits = $500 million - $25 million = $475 million

Reserves = $475 million * 20% = $95 million

Loans = $475 - $95 = $380

3. Because BSB is cutting back on its loans, other banks will find they have lower reserves, causing them to reduce their loans. Which of the following ways represent an alternative for BSB to return to its original reserve ratio? Check all that apply.

4. Which of the following ways represent an alternative for BSB to return to its original reserve ratio? Check all that apply.

The correct options are b. Borrow money from another bank and d. Attract additional deposits.

In a traditional economy, decisions about which goods are produced are
based on:
O
A. what businesses believe will generate the most profits.
B. what the government decides is important for society.
ОО
C. what the local community has made for generations,
D. what goods are most likely to sell in international markets.

Answers

The answer is c because in the story it really tells u
Answer for your question is C

In the Assembly Department of Hannon Company, budgeted and actual manufacturing overhead costs for the month of April 2020 were as follows. Budget Actual Indirect materials $15,700 $14,800 Indirect labor 21,300 22,100 Utilities 11,100 11,900 Supervision 5,100 5,100 All costs are controllable by the department manager. Prepare a responsibility report for April for the cost center.

Answers

Answer:

Indirect materials $900 Favorable

Indirect labor $800 Unfavorable

Utilities $800 Unfavorable

Supervision $0 Neither Favorable Non Unfavorable

Total $700 Unfavorable

Explanation:

Preparation of a responsibility report for April for the cost center.

HANNON COMPANY Assembly Department Manufacturing Overhead Cost Responsibility Report For the Month Ended April 30, 2020

Controllable cost Budget Actual

Indirect materials $15,700- $14,800 =$900 Favorable

Indirect labor 21,300- 22,100 =$800 Unfavorable

Utilities 11,100- 11,900=$800 Unfavorable

Supervision 5,100- 5,100= $0 Neither Favorable Non Unfavorable

Total $53,200-$53,900=$700 Unfavorable

Therefore The responsibility report for April for the cost center will be :

Indirect materials $900 Favorable

Indirect labor $800 Unfavorable

Utilities $800 Unfavorable

Supervision Neither Favorable Non Unfavorable

Total $700 Unfavorable

Jamari conducts a business with the following results in 2020: Revenue $20,000 Depreciation on car 3,960 Operating expenses of car 3,100 Rent 6,000 Wages 8,200 Amortization of intangibles 680 Jamari estimates that due to a depressed real estate market, the value of land owned by the business declined by $5,200. a. Calculate the effect of Jamari's business on his AGI. Jamari's business has a of $fill in the blank d33155077fa8faf_2 which is reported on his tax return. b. How would your answer in part (a) change if the activity was a hobby

Answers

Answer:

A. Net loss; $1,940; For AGI

B. $20,000 ;$20,000; But Will Not Be Deductible

Explanation:

1. Calculation to determine what Jamari's business has and the amount which is reported on his tax return

Calculation for Net Income / (loss)

Revenue $ 20,000

Less:

Depreciation on Car ($3,960)

Operating Exp of car ($3,100)

Rent ($6,000)

Wages ($8,200)

Amortization of intangible ($ 680) ($21,940)

Net Income / (loss) $ -1,940

($20,000-$21,940)

Therefore Jamari's business has a NET LOSS of $1,940 which is reported FOR AGI (ADJUSTED GROSS INCOME) on his tax return

B . Based on the information given we were that the REVENUE is the amount of $20,000 which means that in a situation where the activity was a hobby Jamari will report $$20,000 as income. Of his expenses, $20,000 are ALLOWED BUT WILL NOT BE DEDUCTIBLE on his tax return.

Consider two perfectly negatively correlated risky securities A and B. A has an expected rate of return of 12% and a standard deviation of 70%. B has an expected rate of return of 8% and a standard deviation of 40%. The global minimum variance portfolio that can be formed with the two securities will earn _____ rate of return.

Answers

Answer: 9.45%

Explanation:

To solve this question, we need to know the weights of securities A and B and this will be:

Weight of A = STD of B / (STD of A + STD of B)

= 40% / (70% + 40%)

= 40% / 110%

= 0.4/1.1

= 0.3636

Weight of security A = 0.3636

Weight of security B = 1 - 0.3636 = 0.6364

Then, the rate of return of risk free portfolio will be:

= (Return of A × Weight of A) + (Return of B × Weight of B)

= (12% × 0.3636) + (8% × 0.6364)

= 0.043632 + 0.050912

= 0.094544

= 9.45%

What is the most common workplace for people in the Finance cluster?

a school

at home

an office

a store

Answers

Answer:

An office

Explanation:

an office  is the best option on this list.

It’s an office.......

he Hudson Corporation has 8,100 obsolete units of a product that are carried in inventory at a manufacturing cost of $162,000. If the units are remachined for $40,900, they could be sold for $73,000. Alternatively, the units could be sold for scrap for $28,100. The alternative that is more desirable and the total relevant costs for that alternative are:

Answers

Answer:

It is more profitable to re-process the units. Income will increase by $4,000.

Explanation:

Giving the following formula:

Number of units= 8,100

Re-process the units:

Total cost= $40,900

Selling price= $73,000

Sold as-is:

Selling price= $28,100

We will conduct an incremental analysis, therefore the first manufacturing costs should not be taken into account. They remain constant in both options.

Re process:

Effect on income= 73,000 - 40,900

Effect on income= $32,100 increase

Sold as-is:

Effect on income= $28,100 increase

It is more profitable to re-process the units. Income will increase by $4,000.

In 2017, PetSmart agreed to acquire Chewy (a fast-growing pet food and product e-commerce company) for $3.4 billion. PetSmart paid a premium, which can be calculated as the amount by which the price offered for the acquisition of Chewy is more than the Group of answer choices comparable value of similar companies to Chewy within the same market. amount paid as a down payment for Chewy that was to be held in escrow until closing. difference between the amount that was offered for Chewy and the amount that was held in escrow to complete the deal. the market value of Chewy before the acquisition. market value of Chewy's competitors in the geographic locale of the company.

Answers

Answer:

PetSmart and Chewy

PetSmart paid a premium, which can be calculated as the amount by which the price offered for the acquisition of Chewy is more than the

comparable value of similar companies to Chewy within the same market.

Explanation:

In accounting, this excess price paid for the assets and liabilities is known as Goodwill.  It is specifically referred to as acquired or purchased Goodwill.  It is accounted for as an intangible asset. More specifically, goodwill is the excess of the purchase price over the sum of the net fair value of all of the acquired assets and the assumed liabilities in the acquisition process.

On the worksheet the adjusted balance of a contra asset account would be extended to:

Answers

Answer: the Balance Sheet Credit column.

Explanation:

A contra account is simply an asset account which has a credit balance, unlike the normal asset account that typically has a debit balance.

The two main types of contra account include the accumulated depreciation and the allowance for bad debt. We should note that on the worksheet the adjusted balance of a contra asset account would be extended to the credit column of the balance sheet.

Wall Drugs offered an incentive stock option plan to its employees. On January 1, 2021, options were granted for 75,000 $1 par common shares. The exercise price equals the $5 market price of the common stock on the grant date. The options cannot be exercised before January 1, 2024, and expire December 31, 2025. Each option has a fair value of $1 based on an option pricing model. What is the total compensation cost for this plan

Answers

Answer:

the total compensation cost is $75,000

Explanation:

The computation of the total compensation cost for this plan is shown below:

Total compensation cost = option granted × fair value of each option

total compensation cost = 75000 × $1

total compensation cost = $75,000

Here to determined the total compensation cost we simply multiplied the option granted with the fair value of each option so that the correct amount could come

Therefore the total compensation cost is $75,000

At the present time, Perpetualcold Refrigeration Company (PRC) has 15-year noncallable bonds with a face value of $1,000 that are outstanding. These bonds have a current market price of $1,329.55 per bond, carry a coupon rate of 12%, and distribute annual coupon payments. The company incurs a federal-plus-state tax rate of 35%. If PRC wants to issue new debt, what would be a reasonable estimate for its after-tax cost of debt (rounded to two decimal places)

Answers

Answer:

Perpetualcold Refrigeration Company (PRC)

The reasonable estimate for PRC's after-tax cost of debt is:

= 0.08.

Explanation:

a) Data and Calculations:

Face value of 15-year noncallable bonds outstanding = $1,000 per bond

Current market price per bond = $1,329.55

Coupon rate of bonds = 12% per annum

Federal-plus-state tax rate = 35%

Cost of new debt = $120 per annum ($1,000 * 12%)

After-tax cost of debt = $120 (100% - 35%)

= $120 * 65%

= $78

= $78/$1,000 = 0.078

= 0.08

b) The cost of PRC's new debt is the calculated rate that the company will pay on its new debt. The major differentiating factor between the cost of debt and the after-tax cost of debt is the deduction of interest expense.  In PRC's capital structure decisions, determining the cost of debt, especially the after-tax cost of debt, and comparing it with the cost of equity involve some rigorous financial computations.

Jack Hammer invests in a stock that will pay dividends of $2.00 at the end of the first year; $2.20 at the end of the second year; and $2.40 at the end of the third year. Also, he believes that at the end of the third year he will be able to sell the stock for $33. What is the present value of all future benefits if a discount rate of 11 percent is applied

Answers

Answer:

$29.47

Explanation:

Present value is the sum of discounted cash flows

Present value can be calculated using a financial calculator

To find the PV using a financial calculator:

Cash flow in year 1 = 2

Cash flow in year 2 = 2.2

Cash flow in year 3 = 2.4 + 33

I = 11

PV = 29.47

1. Input the cash flow values by pressing the CF button. After inputting the value, press enter and the arrow facing a downward direction.

2. after inputting all the cash flows, press the NPV button, input the value for I, press enter and the arrow facing a downward direction.  

3. Press compute  

2 Jodi owns 112 shares of stock selling for $16.20. How many more shares can she purchase after receiving a dividend of $0.80 por share? Round your answer to a whole number.​

Answers

Answer:

The number of new shares = 6

Explanation:

Dividend is the proportion of profit paid by a company to its shareholder as a form of return on their investment. Another form of return on share investment is the capital gain; which is the difference between the selling price of a share now and its cost when it was purchased.

For Jodi, we need to first calculate the amount of dividends earned on the total shares she owns. And then divide the result by the current purchase price of a share to arrive at the number of shares she can buy more. This is done as follows:

Total dividends =  112× 0.80 = $89.6

Current price of a share = $16.20

THe number of shares that can be purchased= 89.6/16.20=5.5

The number of new shares = 6

In 2020, Miranda records net earnings from self-employment of $158,500. She has no other gross income. Determine the amount of Miranda's self-employment tax and her for AGI income tax deduction. In your computations round all amounts to two decimal places. Round your final answers to the nearest dollar. Miranda's self-employment tax is $fill in the blank 1 and sh

Answers

Answer:

Miranda's self-employment tax = $21,320

AGI income tax deduction = $10,660

Explanation:

Particulars                                                    Amount

Net Earnings from Self Employment          $158,500

Taxable Self employment Earnings           $146,374.75

(158,500*92.35%)

Social Security Tax ($137,700*12.4%)         $17,074.80

Medicare Tax ($146,375*2.9%)                   $4,244.88

Self employment Tax = Social Security tax + Medicare tax

Self employment Tax = $17,074.80 + $4,244.88

Self employment Tax = 21,320

Taxpayer are allowed a deduction for AGI of 50% of self-employment tax.

= $21,320*50%

= $10,660

RedRaider Corp's common stock has a beta of 0.99. If the risk free rate of return is expected to be 3.03% and the market risk premium is 6.93%, what is the cost of equity for RedRaider Corp's common stock

Answers

Answer:

9.89%

Explanation:

Marjorie Meadow was directing a movie that included a scene featuring an off-duty police officer who is in a convenience store when an armed robbery takes place. Meadow had arranged with a local convenience store to close the store at 11:00 p.m. so that the filming could take pace, and had a large film crew and actors assembled to shoot the scene. At midnight Barbara Baxter had been driving on the highway on which the convenience store was located when she ran out of gas. Seeing the lights of the convenience store in the distance she decided to walk toward it with a gas container she found in the trunk in the hope of getting a gallon of gas. As she got closer Baxter thought the convenience store was unusually busy, but she was relieved to see it was still open. Before she recognized that it was a movie scene, an actor came running out of the convenience store waving a pistol. Baxter was extremely frightened. If Baxter sued Meadow for assault, would she prevail?

a. Yes, if Meadow was reckless in causing her to be frightened;
b. Yes, but only if it were substantially certain that Baxter would experience apprehension of an imminent harmful or offensive contact;
c. No, if Baxter was unreasonable in failing to recognize that it was a movie set;
d. No, if Meadow thought that Baxter was just part of the movie set.

Answers

Answer:

b. Yes, but only if it were substantially certain that Baxter would experience apprehension of an imminent harmful or offensive contact;

Explanation:

I'm not really sure how someone cannot tell a film is being shot, but if Barbara Baxter can prove that she actually thought her life was in danger by the actor running with the fake gun, then she could sue Meadow and the production team. This is rather unusual since filming a scene requires a lot of people, but maybe they were all inside.

Sports Company makes​ snowboards, downhill​ skis, cross-country​ skis, skateboards,​ surfboards, and​ in-line skates. The company has found it beneficial to split operations into two divisions based on the climate required for the​ sport: Snow Sports and​ Non-Snow Sports. The following divisional information is available for the past​ year:

Sales Operating Income Total Assests Current Liabilities
Snow Sports $57,00,000 1010,500 4,300,000 450,000
Non- Snow Sport 8500000 1332500 6500,000 750,000

Required:
a. Calculate each division's ROI.
b. Top management has extra funds to invest. Which division will most likely receive those funds? Why?
c. Can you explain why one division's ROI is higher? How could management gain more insight?

Answers

Answer:

Sports Company

a. Division's ROI:

SnowSports = 23.5%

Non-SnowSport = 20.5%

b. Naturally, management will invest in Division SnowSports.  The company earns more returns on its investment in the division.

c. One division's ROI on investment because it earned more returns from the division when compared with its investment.  This shows that SnowSports is more efficient than the other division in the use of resources.

Management can gain more insight by computing the Assets Turnover ratio and the operating leverage.

Explanation:

a) Data and Calculations:

                               Sales        Operating   Total Assets   Current Liabilities

                                                   Income  

Snow Sports      $5,700,000   1,010,500    4,300,000       450,000

Non- SnowSport 8,500,000   1,332,500    6,500,000       750,000

ROI (Return on Investments) = Operating income/Total assets * 100

Snow Sports  = $1,010,500/$4,300,000 * 100 = 23.5%

Non-SnowSport = $1,332,500/$6,500,000 * 100 = 20.5%

Cooper and Brandy are married and file a joint income tax return with two separate Schedule Cs. Cooper is an independent security specialist who spent $410 on uniforms during the year. His laundry expenses for the uniforms were $82 for this year, plus $62 for altering them. Brandy works as a drill press operator and wears jeans and a work shirt on the job, which cost $160 this year. Her laundry costs were $48 for the work clothes. Brandy is also required by state regulators to wear safety glasses and safety shoes when working, which cost a total of $80.
How much is their total deduction on their Schedule Cs for special clothing and uniforms?

Answers

Answer:

Special clothing and uniform involves only the clothes that are required by work specifics. General clothing such as jeans or work shirt does not belong to this category. Also, the laundry for general clothing is also not covered.

Calculations :

Cooper's uniforms during the year = $410

Cooper's laundry expenses for the uniforms = $82 + $62 for altering = $144

Brandy's safety glasses and safety shows when working = $80

Therefore, the total deduction is

= $410 + $144 + $80

= $634

King Electronics, a retailer of video equipment, sold two VCR's to Larson, a psychologist, for her personal use in her home. The sale to Larson was made on credit. King retained a security interest in the VCR's sold but did not file a financing statement. Mills, A creditor of Larson, subsequently filed an attachment on the VCR's. Mills has asserted that his lien on the two VCR's is superior to King's security interest because King failed to perfect his security interest. Decide.

Answers

Answer:

Mill's lien will prevail.

Explanation:

Generally speaking, King's security interest prevails over other the interests of unsecured creditors including credit card companies, etc. Bu tin this case, Mills had obtained a lien that was registered prior to King's security interest, therefore, a court would decide based on chronological order.

Product A consists of two units of Subassembly B, two units of C, and one unit of D. B is composed of four units of E and two units of F. C is made of two units of H and three units of D. H is made of five units of E and two units of G. To produce 100 units of A, determine the numbers of units of B, C, D, E, F, G, and H required using the low-level coded product structure tree.
Level 0 100 units of A
Level 1 units of B
units of C
Level 2 units of F
units of H
units of D
Level 3 units of E
units of G

Answers

Answer:

[tex]B = 200\ units[/tex]    [tex]C = 200\ units[/tex]

[tex]F = 400\ units[/tex]    [tex]H = 400\ units[/tex]

[tex]D = 700\ units[/tex]     [tex]E = 2800\ units[/tex]

[tex]G = 800\ units[/tex]

Explanation:

Given

[tex]A = 100\ units[/tex]

See attachment for right presentation of question

Solving (a): The low level coded product structure tree

This is plotted by considering the hierarchy or level of each product item and their corresponding units.

See attachment (2)

Solving (b): The number of units of each.

To do this, we multiply the units of the given product by the number of unit the fall under.

So, we have:

Products B and C are directly under A, so we multiply their units by units of A.

[tex]B = 2 * A = 2 * 100[/tex]

[tex]B = 200\ units[/tex]

[tex]C = 2 * A = 2 * 100[/tex]

[tex]C = 200\ units[/tex]

Product F is directly under B, so we multiply its units by units of B.

[tex]F = 2 * B = 2 * 200[/tex]

[tex]F = 400\ units[/tex]

Product H is directly under C, so

[tex]H = 2 * C = 2 * 200[/tex]

[tex]H = 400\ units[/tex]

Product D has of 3 units of C and 1 unit of A. So:

[tex]D = 3 * C + 1 * A[/tex]

[tex]D = 3 * 200 + 1 * 100[/tex]

[tex]D = 700\ units[/tex]

Product E has of 4 units of B and 5 units of H. So:

[tex]E = 4 * B + 5 * H[/tex]

[tex]E = 4 *200 + 5 * 400[/tex]

[tex]E = 2800\ units[/tex]

Product G has 2 units of H.

So:

[tex]G = 2 * H = 2 * 400[/tex]

[tex]G = 800\ units[/tex]

Please help me with this question....

Answers

Answer:

C. I Believe

Explanation:

Other Questions
The ___________ step in the critique process involves giving a technical description of a piece of art.Group of answer choicesdescribeanalyzeinterpretevaluate which three slaves sold in the slave market at montgomery alabama likely to have come Which group of soldiers fought valiantly at the Battle of Olustee?Group of answer choices53rd regiment54th regiment64th regiment63rd regiment what is the preasure in atmospheres of 20 mol of nitrogen gas in 36.2 L cylinder at 25 degrees C? Mr. Perrinss class sold packs of peanut butter cookies for $2.35 each and Mr. Woodss class sold bottles of milk for $1.34 each. Together, the classes sold 73 items and earned $141.25 for their school. Write and solve a system of equations that model the problem. Show all your work. (a) Which class earned more money? (b) How much more money did that class earn? DO NOT SEND ME PDFS OR LINKS WIL REPORT ANSWER CORRECTLY FOR BRAINLIESTWhich graph is misleading? Explain your answer with at least three complete sentences. 1. Explain the risk factor approach and the meaning of the statistic "male smokers have a relative risk of about 23.3 for dying of lung cancer". What in your opinion is the most cruel thing that has happen the world?ASAP FOR SCHOOL If the side length of a square is 4 inches, its area is __ square inches and its priemeter is __ inches. If x= -4, find the value of x-5+6. Can someone plz help me How does Hamilton decide to save his reputation? Out of 24 cookies, 34 are chocolate chip. How many cookies are chocolate chip? 24-u=234 solve for u list the functions of an enterpreneur Which equation represents the parent function translated to the right 4 units and stretched by a factor of 5? How much force required to prevent a book from falling if the mass of the book is 50 grams? what is th resistance force when you walk up an inclined plane? Help anyone Ill mark Brainly Given Find the area of figured one area of figure two area of figured three area of figure four area of the whole figure