in damselflies a basal quadrangular cell in the wing venation is called​

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Answer 1
The answer is discoidal cell

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Haver Company currently produces component RX5 for its sole product. The current cost per unit to manufacture the required 69,000 units of RX5 follows. Direct materials $ 5.00 Direct labor 9.00 Overhead 10.00 Total costs per unit $ 24.00 Direct materials and direct labor are 100% variable. Overhead is 80% fixed. An outside supplier has offered to supply the 69,000 units of RX5 for $19.00 per unit. Required: 1. Determine the total incremental cost of making 69,000 units of RX5. 2. Determine the total incremental cost of buying 69,000 units of RX5. 3. Should the company make or buy RX5

Answers

Answer:

It is cheaper to make the units in-house. The company will save $207,000.

Explanation:

Giving the following formula:

Production:

Direct materials $ 5.00

Direct labor 9.00

Varaible overhead= 10 - 8= $2

Total fixed overhead= (10*0.8)*69,000= $621,000

Direct materials and direct labor are 100% variable.

Overhead is 80% fixed.

An outside supplier has offered to supply the 69,000 units of RX5 for $19.00 per unit.

I will assume that none of the fixed overhead is avoidable.

First, we need to calculate the incremental cost of making 69,000 units. As it is incremental, we will take into account only the variable costs:

Make in-house:

Total variable cost= 69,000*(5 + 9 + 2)= $1,104,000

Now, the total cost of buying:

Buy:

Total cost= 69,000*19= $1,311,000

It is cheaper to make the units in-house. The company will save $207,000.

Ann Company borrowed $240,000 to buy an equipment on January 1, 2019, and signed a 7% instalment note requiring annual equal payments, including principal and interest at the end of every year for 15 years. Rounded to the nearest dollar, determine the balance in the Instalment Note Payable account after making the first annual payment.

Answers

Answer:

$2,000

Explanation:

Payment include repayment of Capital Amount and Payment of Interest expense

Therefore the balance in the Instalment Note Payable account after making the first annual payment is

A new minor league baseball stadium is opening soon and the owner is only allowing local, family-owned restaurants to sell within the park. Two hotdog vendors are set to sell within the stadium: (i) The HOT Dog and (ii) Ballpark Frankies. The Baseball park necessitates that the vendors set their prices at the beginning of each season and then hold the price constant during the games that occur that season. The fans are not sensitive to the quality of the hotdog, just the price. The two vendors have every inclination to stay in the ballpark for the life of their firms, so imagine that this will be an infinitely repeated game. Based on relative prices, the potential payoffs for the season are listed below: The HOT Dog Ballpark Frankies Low Price High Price Low Price $10,000 , $10,000 $90,000 , -$3,000 High Price -$3,000 , $90,000 $20,000 , $20,000 Given the high current interest rate of 10%, The HOT Dog is considering to post a high price in the inaugural season and hope that Ballpark Frankies follows as well with a high price of their own. Evaluate if this is a risky strategy for The HOT Dog.

Answers

Answer:

This is a very risky strategy for The HOT Dog.

Explanation:

Seeing as how they must keep the price continuously throughout the season, if Frankies' sets a low price, The HOT Dog will lose almost all of their business.

Beachfront property owners of the Town of Eden Beach requesteda financed through a note payable, which was to be repaid from taxes raised through a special assessment on their properties. The Town guarantees the debt and accounts for the special assessment through a debt service fund. Assume the special assessments were levied in 2016, recording a special assessment receivable an assessment is to be collected each year and used to pay the interest and principal on the note d deferred inflow in the amount of $480,000. One-third of the
Record the following transactions that occurred in 2017
1 June 30. S160000 of the assessments became due and currently receivable (Hint The special assessment tax is recorded as revenue in the debt service fund when it becomes due)
2. July 31, the $160.000 was collected
3 September 30, interest of $24.000 and principal of $136.000 were paid
4 December 31, the books were closed
If no entry is required for e transaction/event, select "No Journal Entry Required" in the first account field.)

Answers

Answer: See explanation

Explanation:

The journal entries for the transaction goes thus:

June30:

Debit Deferred revenue 160,000

Credit Special assessment revenue 160,000

July 31:

Debit Cash 160,000

Credit special assesement tax receivable 160,000

September 30:

Debit interest expenditure 24,000

Debit principal expenditure 136,000

Credit cash 160,000

December 31:

Debit Special assesement revenue 160,000.00

Credit interest expenditure 24,000

Credit Principal expenditure 136,000

Miller, Inc. has 5,000 shares of 6%, $400 par value, cumulative preferred stock and 100,000 shares of $4 par value common stock outstanding. There were no dividends declared in 2015. The board of directors declared and paid dividends of $200,000 each in 2016 and 2017. What is the amount of dividends received by the common stockholders in 2017

Answers

Answer:

$40,000

Explanation:

Calculation to determine the amount of dividends received by the common stockholders in 2017

First step is to calculate the preferred stock

Preferred stock=(5,000 shares*$400)*6%

Preferred stock=$2,000,000*6%

Preferred stock=$120,000

Now let calculate the amount of dividends received by the common stockholders in 2017

Dividend Received=($200,000-$120,000)/2

Dividend Received=$80,000/2

Dividend Received=$40,000

Therefore the amount of dividends received by the common stockholders in 2017 will be$40,000

Which of the following statements regarding SPT and WSPT is INCORRECT?

a. SPT always assigns the highest priority to the job to lowest processing time.
b. SPT does not consider the weight differences among different jobs.
c. WSPT may not assign the highest priority to the job with the highest weight because it also considers the processing time information.
d. WSPT assigns the highest priority to the job with the LOWEST weight/processing time ratio.

Answers

Answer:

D

Explanation:

WSPT assigns the highest priority to the job with the LOWEST weight/processing time ratio.

Jackpot Mining Company operates a copper mine in central Montana. The company paid $1,750,000 in 2021 for the mining site and spent an additional $750,000 to prepare the mine for extraction of the copper. After the copper is extracted in approximately four years, the company is required to restore the land to its original condition, including repaving of roads and replacing a greenbelt. The company has provided the following three cash flow possibilities for the restoration costs:
Cash Outflow Probability
1 $ 450,000 15 %
2 550,000 45 %
3 750,000 40 %
To aid extraction, Jackpot purchased some new equipment on July 1, 2021, for $270,000. After the copper is removed from this mine, the equipment will be sold. The credit-adjusted, risk-free rate of interest is 12%.
Required:
1. Prepare the journal entries to record the acquisition costs of the mine and the purchase of equipment.
2. Prepare journal entries for :
a. Record the acquisition costs of the mine.
b. Record the purchase of equipment.

Answers

Answer:

Jackpot Mining Company

1. Journal Entries to

a) record the acquisition cost of ths mine:

Debit Investment in Copper Mine $1,750,000

Credit Cash $1,750,000

To record the cost of acquiring the mining site

Debit Investment in Copper Mine $750,000

Credit Cash $750,000.

To record the cost of preparing the mine site.

Debit Investment in Copper Mine $390,844

Credit Restoration Liability $390,844

To record the provision for mine restoration liability.

b) the purchase of equipment:

July 1, 2021

Debit Equipment $270,000

Credit Cash $270,000

To record the purchase of equipment.

Explanation:

a) Data and Analysis:

2021 Investment in Copper Mine $1,750,000 Cash $1,750,000

2021 Investment in Copper Mine $750,000 Cash $750,000

Restoration cost:

        Cash Outflow Probability Expected Cost

1            $ 450,000         15 %         $67,500

2              550,000        45 %         247,500

3              750,000        40 %         300,000

Expected restoration cost =        $615,000

Adjusted risk-free interest rate = 12%

Mining period before restoration = 4 years

PV of restoration cost = $390,844

N (# of periods)  4

I/Y (Interest per year)  12

PMT (Periodic Payment)  0

FV (Future Value)  $615,000

Results

PV = $390,843.62

Total Interest $224,156.38

Purchase of new equipment"

July 1, 2021 Equipment $270,000 Cash $270,000

Total cost of copper mine:

Acquisition cost      $1,750,000

Additional cost            750,000

Restoration cost         390,844

Total cost of mine $2,890,844

The mayor of your city is considering building a new toll road to reduce congestion. The cost of the toll road is $10 million and is estimated to generate a profit (from tolls collected less expenses collecting the tolls and maintaining the road) of $2 million per year. A. What is the present value of the first year's profit of $2 million? (if discount rate is 8% (0.08)) (2points) B. If the discount rate is 8%, how many years would it take before the road is paid for? The number of years it will take to recover the initial $10 million investment. (8points)

Answers

Recover because my mom like money and the discount rate is 8%

In one sentence, briefly explain why a secretary must finalise his or her minutes in the shortest possible time after a meeting has ended

Answers

Answer:

Every set of minutes should include basic information about the meeting, starting with the meeting type -- committee or general -- and the time and date at which it started. The secretary should also record the names of all parties present as well if any members were excused from the meeting before it opened. If members arrive late to the meeting, note the time at which they arrived. In addition, if a proxy represents a member or a quorum of members, such as the case of a shareholder's meeting, the minutes should reflect his presence. The secretary should also record the time at which the meeting adjourns

Explanation:

 Couldn't have been in one sentence but i hope i helped! xoxo

The Distance Plus partnership has the following capital balances at the beginning of the current year: Tiger (50% of profits and losses)$70,000Phil (40%) 40,000Ernie (10%) 55,000 Each of the following questions should be viewed independently. If Sergio invests $60,000 in cash in the business for a 25 percent interest, what journal entry is recorded

Answers

Answer:

Cash A/c (Dr)                         $60,000

Sergio Capital A/c (Cr)                     $41,250

Tiger Capital A/c (Cr)                        $9,375

Phil Capital A/c (Cr)                           $7,500

Ernie Capital A/c (Cr)                         $1,875

(To record admission of new partner)

Explanation:

The total investment by Sergio is $60,000 in cash will be debited in the journal entry recorded. His interest in the business is 25% which would be credited. So, first we calculate the total investment already made by the partners which is $165,000 (70,000 + 40,000 + 55,000).

Now, Sergio's investment is 25% of the total share of investment made by the partners which accounts to $41,250 (165,000 * 25%). This amount will be credited as Sergio Capital A/c.

The difference $18,750 (60,000 - 41,250) will credited in the capital A/c of other partners which would be divided proportionately to their business share. As done below:

Tiger Capital A/c - $9,375 (18,750 * 50%)

Phil Capital A/c - $7,500 (18,750 * 40%)

Ernie Capital A/c - $1,875 (18,750 * 10%)

Stephen Company had the following partial list of account balances at year-end: Accounts Receivable: $9,000 Cost of Goods Sold: $34,100 Sales Revenue: $57,200 Accounts Payable: $7,500 Sales Discounts: $1,600 Merchandise Inventory: $5,900 Operating Expenses: $8,400 Sales Returns and Allowances: $4,300 The amount of Gross Profit shown on the income statement would be: A) $ 26,200 B) $ 8,800 C) $ 17,200 D) $ 8,200 E) $ 11,300

Answers

Answer:

The correct option is C) $17,200.

Explanation:

The amount of Gross Profit shown on the income statement can be calculated as follows:

Net sales revenue = Sales Revenue - Sales Discounts - ales Returns and Allowances = $57,200 - $1,600 - $4,300 = $51,300

Gross profit = Net sales revenue -  Cost of Goods Sold = $51,300 - $34,100 = $17,200

Therefore, the correct option is C) $17,200. That is, the amount of Gross Profit shown on the income statement would be $17,200.

Required information Skip to question [The following information applies to the questions displayed below.] ABC Company prepared the following aging of receivables analysis at December 31. Days Past Due Total 0 1 to 30 31 to 60 61 to 90 Over 90 Accounts receivable $ 640,000 $ 410,000 $ 104,000 $ 50,000 $ 32,000 $ 44,000 Percent uncollectible 3 % 4 % 7 % 9 % 12 % a. Estimate the balance of the Allowance for Doubtful Accounts assuming the company uses 5% of total accounts receivable to estimate uncollectibles, instead of the aging of receivables method. b. Prepare the adjusting entry to record Bad Debts Expense using the estimate from part a. Assume the unadjusted balance in the Allowance for Doubtful Accounts is a $13,400 credit. c. Prepare the adjusting entry to record bad debts expense using the estimate from part a. Assume the unadjusted balance in the Allowance for Doubtful Accounts is a $2,400 debit. Estimate the balance of the Allowance for Doubtful Accounts assuming the company uses 5% of total accounts receivable to estimate uncollectibles, instead of the aging of receivables method.

Answers

Answer:

A. $32,000

B. Dec 31

Dr Bad debts expense $18,600

Cr Allowance for doubtful accounts $18,600

C. Dec 31

Dr Bad debts expense $34,400

Cr Allowance for doubtful accounts $34,400

Explanation:

a. Calculation to Estimate the balance of the Allowance for Doubtful Accounts assuming the company uses 5% of total accounts receivable to estimate uncollectibles, instead of the aging of receivables method

Accounts receivable

Not due $ 410,000

1 to 30 $ 104,000

31 to 60 $ 50,000

61 to 90 to$ 32,000

Over 90 $44,000

Total Accounts receivable $640,000

Estimate the balance of the Allowance for Doubtful Accounts=$640,000*5%

Estimate the balance of the Allowance for Doubtful Accounts=$32,000

Therefore the Estimated balance of the Allowance for Doubtful Accounts will be $32,000

b. Preparation of the adjusting entry to record Bad Debts Expense from part a. Assume the unadjusted balance in the Allowance for Doubtful Accounts is a $13,400 credit.

Dec 31

Dr Bad debts expense $18,600

Cr Allowance for doubtful accounts $18,600

($32,000-$13,400)

(To record Bad Debts Expense)

c. Preparation ofn the adjusting entry to record bad debts expense using the estimate from part a. Assume the unadjusted balance in the Allowance for Doubtful Accounts is a $2,400 debit.

Dec 31

Dr Bad debts expense $34,400

Cr Allowance for doubtful accounts $34,400

($32,000+$2,400)

(To record bad debts expense )

Suppose you invest $20,000 by purchasing 200 shares of Abbott Labs (ABT) at $50 per share, 200 shares of Lowes Companies, Inc. (LOW) at $30 per share, and 100 shares of Ball Corporation (BLL) at $40 per share. Suppose over the next year Ball Corporation has a return of 12.5%, Lowes Companies has a return of 20%, and Abbott Labs has a return of -10%. The return on your portfolio over the year is:

Answers

Answer:

Portfolio return = 0.035 or 3.5%

Explanation:

The portfolio return is a function of the weighted average of individual stocks' returns that form up the portfolio. The formula to calculate the portfolio return is as follows,

Portfolio return = wA * rA  +  wB * rB  +  ...  +  wN * rN

Where,

w represents the weight of each stock in the portfolior represents the return of each stock

First we need to calculate the investment of each stock,

Abbott = 200 * 50 = $10000

Lowes = 200 * 30 = $6000

Ball = 100 * 40 = $4000

Portfolio return = (10000 / 20000) * -0.10  +  (6000/20000) * 0.20  +  

(4000/20000) * 0.125

Portfolio return = 0.035 or 3.5%

ABC Company holds a well-diversified portfolio in the amount of $90,000 that has an expected return of 11.0% and a beta of 1.28. It is buying 1,000 shares of DEF Company stock at $10 a share and adding them to its portfolio. DEF Company has an expected return of 13.0% and a beta of 1.50. Currently, the risk free rate is 2.5%, and the stock market return is 8.06%.
What will the beta on the portfolio be after the purchase of the Syngine stock?
a. 1.17
b. 1.29
c. 1.36
d. 1.42
e. 1.23

Answers

The Correct Answer Is E. 1.23

Sunrise, Inc., has no debt outstanding and a total market value of $245,000. Earnings before interest and taxes, EBIT, are projected to be $19,000 if economic conditions are normal. If there is strong expansion in the economy, then EBIT will be 25 percent higher. If there is a recession, then EBIT will be 40 percent lower. The company is considering a $58,800 debt issue with an interest rate of 8 percent. The proceeds will be used to repurchase shares of stock. There are currently 5,000 shares outstanding. Ignore taxes for this problem. Assume the stock price is constant under all scenarios.

Required:
a. Calculate earnings per share, EPS, under each of the three economic scenarios before any debt is issued. Also calculate the percentage changes in EPS when the economy expands or enters a recession.
b. Repeat part (a) assuming that the company goes through with recapitalization. What do you observe?

Answers

Answer:

Sunrise, Inc.

a. Earnings per share (EPS) under the three economic scenarios before debt is issued:

Scenarios       EBIT      EPS                                  Percentage Changes

Normal       $19,000  $3.80 ($19,000/5,000)

Expansion $23,750  $4.75 ($23,750/5,000)    25% ($0.95/$3.80 * 100)

Recession  $11,400  $2.28 ($11,400/5,000)      40% ($1.52/$3.80 * 100)

b. After capitalization, Earnings per share (EPS) under the three economic scenarios:

Repurchase of stock = $58,800/$49 = 1,200 shares

Outstanding shares = 3,800 (5,000 - 1,200)

Interest expense = $4,700 approx.

Net Income (taxes ignored) = $14,300

Scenarios                   Net income                

Normal                       $14,300 ($19,000 - $4,700 Interest)    

Strong Expansion     $17,875 ($14,300 * 1.25)

Recession                 $8,580 ($14,300 * 0.60)

Scenarios  Net income      EPS                           Percentage Changes

Normal       $14,300     $3.76 ($14,300/3,800)

Expansion  $17,875     $4.70 ($17,875/3,800)    25% ($0.94/$3.76 * 100)

Recession  $8,580     $2.25 ($8,580/3,800)     40% ($1.51/$3.76 * 100)

Observation:

The EPS changed under each scenario when the debt was issued, but the percentage changes remained similar to the changes before the debt issue.   This can be attributed to the change in the outstanding shares from 5,000 to 3,800.  With the debt issue, the EBIT is not used in the calculations but the income after taxes.

Explanation:

a) Data and Calculations:

Total market value = $245,000

Outstanding shares = 5,000

Market price per share = $49 ($245,000/5,000)

EBIT (Earnings before interest and taxes) = $19,000 (normal economic condition)

Scenarios                   EBIT                

Normal                       $19,000    

Strong Expansion     $23,750 ($19,000 * 1.25)

Recession                 $11,400 ($19,000 * 0.60)

Debit issue = $58,800

Interest rate of debt = 8%

Soprano Corporation allocates administrative costs on the basis of staff hours. Short-run monthly usage and anticipated long-run monthly usage of staff hours for Operating Departments 1 and 2 follow. Department 1 Department 2 Total Short-run usage (hours) 80,000 120,000 200,000 Long-run usage (hours) 90,000 110,000 200,000 If Soprano uses dual-cost accounting procedures and fixed administrative costs total $1,000,000, the amount of fixed administrative costs to allocate to Department 1 would be:

Answers

Answer:

$850,000

Explanation:

Total Hours of Department 1=$80,000+$90,000

=$170,000/$200,000*1000,0000

During a time of inflation, what happens to the value of the dollar?

Answers

Answer:

The impact inflation has on the time value of money is that it decreases the value of a dollar over time. ... Inflation increases the price of goods and services over time, effectively decreasing the number of goods and services you can buy with a dollar in the future as opposed to a dollar today.

Explanation:

Hope it helps! Correct me if I am wrong!

I'm sure about my answer!

If you dont mind can you please mark me as brainlest?

Its ok if you don't want to!

But hopefully it helps you!

Clothing Company wants to produce a new line of light weight winter coats. They currently have 2 models of winter coats: a medium weight winter coat and a heavy weight winter coat. They currently sell 55,500 medium weight winter coats each year at a price of $250 per coat. They currently sell 80,200 heavy weight winter coats each year at a price of $320 per coat. If the clothing company decides to sell the light weight winter coat, then they expect to sell 35,700 coats at a price of $190 per coat. If Clothing company sells the light weight winter coat, then they expect to sell only 50,200 medium weight winter coats and 70,800 heavy weight winter coats. What is the incremental revenue generated from potential project

Answers

Answer:

Clothing Company

The incremental revenue generated from potential project is:

= $2,450,000.

Explanation:

a) Data and Calculations:

                                                        Alternative 1     Alternative 2

Units to be sold:

Sale of light-weight winter coat                                  35,700

Sale of medium weight winter coat   55,500            50,200

Sale of heavy weight winter coat      80,200             70,800

Total coats sold                                 135,700           156,700

Selling prices:

Lightweight winter coat = $190 per coat

Medium weight winter coat = $250 per coat

Heavy weight winter coat = $320 per coat

Revenue from Sales:

                                             Alternative 1     Alternative 2      Increment

Units to be sold:

Light-weight winter coat                                 $6,783,000       $6,783,000

                                                                                 (35,700*$190)

Medium weight winter coat $13,875,000      12,550,000        (1,325,000)

                                                 (55,500*$250)       (50,200*$250)

Heavy weight winter coat    25,664,000      22,656,000       (3,008,000)

                                                 (80,200*$320)        (70,800*$320)

Total sales revenue           $39,539,000     $41,989,000      $2,450,000

b) The computations show that Clothing Company would earn additional $2,450,000 in revenue if it embarked on the new project of making and selling 35,700 lightweight winter coats.

16. The selling of goods and/or services to a customer is called
O A. purchasing
B. food service.
O C. service industry.
D. retail

Answers

Answer: retail

Explanation:

Retail refers to the sale of products and/or services to a customer. Thus  option (D) is correct.

What are customer?

A client is a person who purchases goods, services, or ideas from a seller, vendor, or supplier in exchange for money or another useful consideration. This definition applies to sales, commerce, and economics. A customer is an individual or business that purchases another company's goods or services

An individual or business that purchases goods or services from another company is known as a customer. Customers are crucial to businesses because they generate income; without them, they would cease to exist.

Therefore, option(D) is correct.

Learn more about customer here:

https://brainly.com/question/13472502

#SPJ2

Which of the following is true? In a one-shot game, a collusive strategy always represents a Nash equilibrium. A subgame perfect equilibrium occurs when each player is doing the best he can regardless of what the other player is doing. Each Nash equilibrium is a subgame perfect equilibrium. Correct! Every subgame perfect equilibrium is a Nash equilibrium.

Answers

Answer: Each Nash equilibrium is a subgame perfect equilibrium.

Explanation:

The Nash Equilibrium in a game is the outcome of which neither of the players would want to deviate from because they are making the highest payoff that they can given the other player's possible choice and leaving this outcome would result in a lower payoff.

In every subgame that is based on the original game therefore, the Nash equilibrium represents the perfect equilibrium for the players as it is giving the highest payoff given the circumstances.

Knight forward, a division of King Corp., has a net operating income of $60,000 and average operating assets of $300,000. The minimum required rate of return for the company is 15%. If the manager of the Knight forward division is evaluated based on residual income, will she want to make an investment of $100,000 that would generate additional net operating income of $14,000 per year

Required:
What is the division’s ROI?

Answers

Answer:

20% and no

Explanation:

The computation of the return on the investment is shown below:

= Net operating income ÷ average operating assets

= $60,000 ÷ $300,000

= 20%

Now based on the investment and extra net operating income

The return on the investment is

= Net operating income ÷ average operating assets

= ($60,000 + $14,000) ÷ ($300,000 - $100,000)

= $74,000÷ $400,000

= 18.5%

Since this ROI would be less than the above ROI so the investment should not be made

br.uh + meme =jhhbn b bbv v

Answers

Answer:

jhcv njkdqevjkqefvhuiqevhihuerfihuer      thank i guess and we have the same name

Explanation:

The awnser to your question is meme

The selling price per unit is $3,500. The budgeted level of production used to calculate the budgeted fixed manufacturing cost per unit is 1,400 units. There are no price, efficiency, or spending variances. Any pro- duction-volume variance is written off to cost of goods sold in the month in which it occurs. 360 CHAPTER 9 INVENTORY COSTING AND CAPACITY ANALYSIS 1. Prepare income statements for Crystal Clear in January, February, and March 2014 under (a) variable costing and (b) absorption costing. 2. Explain the difference in operating income for January, February, and March under variable costing and absorption costing.

Answers

Question Completion:

Crystal Clear Corporation manufactures and sells 50-inch television sets and uses standard costing. Actual data relating to January, February, and March 2014 are as follows:

Unit data                         January    February       March  

Beginning inventory                0                100           100

Production                                1,400     1,375        1,430

Sales                                 1,300     1,375        1,455

Variable Costs    

Manufacturing cost

per unit produced           950           950          950

Operating (marketing)

cost per unit sold                  725              725          725

Fixed Costs    

Manufacturing costs             490,000      490,000      490,000

Operating (marketing) costs   120,00       120,000       120,000

Answer:

Crystal Clear

1. Income Statements in January, February, and March 2014:

a. Variable Costing Income Statement

                             January               February                  March

Sales Revenue            $4,550,000           $4,812,500         $5,092,500

Variable cost of goods   2,177,500             2,303,125             2,437,125

Contribution margin   $2,372,500          $2,509,375         $2,655,375

Fixed Costs    

Manufacturing costs       490,000               490,000               490,000

Operating (marketing)     120,000                120,000               120,000

Total fixed costs            $610,000              $610,000             $610,000

Net operating income $2,371,800          $1,899,375          $2,045,375

b. Absorption Costing Income Statement

                             January               February                  March

Sales Revenue            $4,550,000           $4,812,500         $5,092,500

Cost of goods sold        1,690,000              1,795,750               1,881,315

Gross profit                 $2,860,000           $3,016,750            $3,211,185

Total operating costs    1,062,500               1,116,875               1,174,875

Net operating income $1,797,500           $1,899,875           $2,036,310

2. The difference in the operating incomes for January, February, and March under variable costing and absorption costing is due to the way the fixed cost per month is accounted for in cost of goods sold and ending inventory.  With variable costing, all variable costs are included, while absorption includes both variable and fixed manufacturing costs. This makes the ending inventory of variable costing to be carried forward to the next period while absorption costing includes every fixed cost as period costs.

Explanation:

a) Data and Calculations:

Unit data                         January    February       March  

Beginning inventory                0                100           100

Production                                1,400     1,375        1,430

Sales                                 1,300     1,375        1,455

Ending inventory                             100               100               75

Variable Costs    

Manufacturing cost

per unit produced           950           950          950

Operating (marketing)

cost per unit sold                  725              725          725

Fixed Costs    

Manufacturing costs             490,000      490,000      490,000

Operating (marketing) costs   120,00       120,000       120,000

Cost of production:

Variable Costs    

Manufacturing cost

per unit produced         $1,330,000         $1,306,250            $1,358,500

                                    (1,400 * $950)     (1,375 * $950)         (1,430 * $950)  

Fixed Costs    

Manufacturing costs         490,000              490,000                490,000

Total production costs $1,820,000          $1,796,250           $1,848,500

Production units                     1,400                    1,375                     1,430

Unit cost of production       $1,300                  $1,306                  $1,293

Sales Units                             1,300                    1,375                     1,455

Cost of goods sold     $1,690,000           $1,795,750             $1,881,315

Operating (marketing)  (1,300*$725)      (1,375*$725)   (1,455*$725)

cost per unit sold          

Variable operating cost        $942,500     $996,875    $1,054,875

Fixed Costs    

Operating (marketing) costs   120,000       120,000         120,000

Total operating costs         $1,062,500    $1,116,875     $1,174,875

Variable Costs    

Manufacturing cost

per unit produced           950           950          950

Operating (marketing)

cost per unit sold                  725              725          725

Total per unit variable cost       $1,675         $1,675          $1,675

Sales Units                                  1,300            1,375             1,455

Total variable cost of goods

sold =                                 $2,177,500   $2,303,125  $2,437,125

Paid $4,200 for utilities. Performed services for $21,000 on account. Received $13,000 from charge account customers. Paid salaries of $9,000 to employees. Paid $16,000 to a creditor on account. Owner invested $180,000 in the business. Purchased $53,400 of supplies on account. Purchased equipment for $42,000 cash. Paid $12,000 for rent (in advance). Performed services for $15,600 cash.
Indicate the impact of each of the transactions on the fundamental accounting equation (Assets = Liabilities + Owner's Equity) by placing a ""to indicate an increase and a "D" to indicate a decrease. The first transaction is entered as an example. (If transaction causes one account to increase and another to decrease within the same classification of the accounting equation, select 1/D.)
Transaction Assets = Liabilities + Owner's Equity
1 D = D
2. 3. 4. 5. 6. 7. 8. 9. 10.

Answers

Answer:

1. Cash (Assets) DECREASES

Expenses INCREASE

Owner’s Equity DECREASES.

2. Accounts Receivable (Assets) INCREASES

Revenue INCREASES

Owner’s Equity INCREASES

3. Cash (Assets) INCREASES.

Accounts Receivable (Assets) DECREASES.

4. Cash (Assets) DECREASE

Expenses INCREASE

Owner’s Equity DECREASES

5. Cash (Assets) decreases.

Accounts Payable (Liabilities) decreases.

6. Assets INCREASE

Owner’s Equity INCREASES

7. Supplies (Assets) INCREASES.

Accounts Payable (Liabilities) INCREASES

8. Equipment (Assets) INCREASES

Cash (Assets) DECREASES

9. Prepaid Rent (Assets) INCREASES

Cash (Assets) DECREASES

10. Cash (Assets) INCREASE

Revenue INCREASES

Owner’s Equity INCREASES

Explanation:

To Indicate the impact of each of the transactions on the fundamental accounting equation

1. Paid the amount of $4,200 for utilities.

Cash (Assets) DECREASES

Expenses INCREASE

Owner’s Equity DECREASES.

2. Performed services for the amount of $21,000 on account.

Accounts Receivable (Assets) INCREASES

Revenue INCREASES

Owner’s Equity INCREASES

3. Received the amount of $13,000 from charge account customers.

Cash (Assets) INCREASES.

Accounts Receivable (Assets) DECREASES.

4. Paid salaries of the amount of $9,000 to employees.

Cash (Assets) DECREASES

Expenses INCREASE

Owner’s Equity DECREASES

5. Paid the amount of $16,000 to a creditor on account.

Cash (Assets) decreases.

Accounts Payable (Liabilities) decreases.

6. Owner invested the amount of $180,000 in the business.

Assets INCREASE.

Owner’s Equity INCREASES

7. Purchased the amount of $53,400 of supplies on account

Supplies (Assets) INCREASES.

Accounts Payable (Liabilities) INCREASES

8. Purchased equipment for the amount of $42,000 cash

Equipment (Assets) INCREASES

Cash (Assets) DECREASES

9. Paid the amount of $12,000 for rent (in advance).

Prepaid Rent (Assets) INCREASES

Cash (Assets) DECREASES

10. Performed services for the amount of $15,600 cash

Cash (Assets) INCREASE

Revenue INCREASES

Owner’s Equity INCREASES

Geralt of Rivia is an independent contractor who specializes in monster-killing. His unique skills have earned him the bargaining power to sell his services at a high price to those willing to pay for the removal of infestations of fire elementals, rock trolls, royal wyverns, or the like. Geralt specializes only in hard-to-kill monsters, however, leaving the likes of basiliks and harpies, monsters lower on the totem pole, to less sophisticated monster slayers.
Given these facts, based on the Generic Business Strategies framework, we might say that Geralt occupies the_______ (1) quadrant of the framework.
When Geralt takes a contract from a rich village seeking his aid, they represent a/n _______(2)
Geralt often buys potions and elixirs from various alchemists to help his fighting ability. However, he can make these potions and elixirs himself if he has the time. If he were to do this instead of buying from the alchemists, this would constitute a form of________ (3)
When Geralt takes a contract, it usually requires about a week of planning and preparation, which includes trips to the armorer, time spent making alchemical concoctions that protect him during the confrontation with the monster(s), and the staking out of ideal fighting ground when the battle occurs. As such, Geralt ofter has to choose between contracts, sometimes accepting one contract while forgoing the opportunity to pursue another contract. As we have discussed, this decision constitutes a_________ (4).
Now, let's say that Geralt is governed by a neutral "Council of Witchers" that ensure that those who purchase Geralt's services (e.g., rich villages or principalities plagued by monster infestations) are well-served, and that Geralt spends their gold in ways that work toward the removal of the targeted monsters which these clients have paid to have removed.
We might say that this "Council" serves as Geralt's role in this arrangement. Geralt, in turn, serves as the ______(5) and that the purchasers of Geralt's services, such as rich villages, represent the________ (6) in this arrangement. х (1) differentiation (2) buyer х (3) forward integration (4) tradeoff (5) management х (6) party __________(7) agent

Answers

Answer: 1. Differentiation focus

2. Buyer

3. Backward Integration

4. Trade off

5. Board of directors

6. Principal

7. Agent

Explanation:

1. Geralt is using Differentiation focus strategy as it gives the customers a product which they believe is superior than other similar products although the price if the product is higher than others. The product is unique from other products.

2. When Geralt takes a contract from a rich village seeking his aid, they represent a buyer.

3. If Geralt makes the potions and elixirs himself if he has the time rather than buying from the alchemists, this would constitute a form of backward integration. This is because he's expanding his role by taking up a task that's being completed previously in the supply chain.

4. Since Geralt has to choose between contracts, this is a trade off. Trade occurs when we've to choose between alternatives. In this case, we forgo some at the expense of others.

5. Based in the information given, Geralt serves as the board of director.

6. Those who buy Geralt's services, such as rich villages, represent the Principal.

7. Geralt serves as the agent. He's the one negotiating contracts and supplying what's needed.

As the price level rises, the purchasing power of households' real wealth will , causing the quantity of output demanded to . This phenomenon is known as the effect. Additionally, as the price level rises, the impact on the domestic interest rate will cause the real value of the dollar to in foreign exchange markets. The number of domestic products purchased by foreigners (exports) will therefore , and the number of foreign products purchased by domestic consumers and firms (imports) will . Net exports will therefore , causing the quantity of domestic output demanded to . This phenomenon is known as the effect.

Answers

Answer:

As the price level rises, the purchasing power of households' real wealth will fall, causing the quantity of output demand to fall. This phenomenon is known as the wealth effect.

Additionally, as the price level rises, the impact on the domestic interest rate will cause the real value of the dollar to rise in foreign exchange markets. The number of domestic products purchased by foreign (exports) will therefore fall, and the number of foreign products purchases by domestic consumers and firms(imports) will rise.

Net exports will therefore fall, causing the quantity of domestic output demanded to fall. This phenomenon is known as the exchange rate effect.

A lot of fluctuations is often seen in prices of goods. As the price level falls, the purchasing power of households' real wealth will rise, causing the quantity of output demanded to rise. This phenomenon is known as the wealth effect.

Additionally, as the price level falls, the impact on the domestic interest rate will cause the real value of the dollar to fall, in foreign exchange markets.

The number of domestic products purchased by foreigners (exports) will therefore rise, and the number of foreign  products purchased by domestic consumers and firms (imports) will fall.

Net exports will therefore rise, causing the quantity of domestic output demanded to rise. This phenomenon is known as the exchange effect.

The wealth effect is simply known as the idea that when households become richer as a result of a rise in asset values, example corporate stock prices, they tend to spend more and boast a broader economy.

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Blues Inc. manufactures jeans in the cutting and sewing process. Jeans are manufactured in 40-jean batch sizes. The cutting time is 5 minutes per jean. The sewing time is 20 minutes per jean. It takes 2 minutes to move a batch of jeans from cutting to sewing. a. Compute the value-added, non-value-added, and total lead time of this process. Value-added lead time fill in the blank 1 minutes Non-value-added lead time fill in the blank 2 minutes Total lead time fill in the blank 3 minutes b. Compute the value-added ratio. Round to one decimal place.

Answers

Answer:

a. Value added time = Cutting time + Sewing time

Value added time = 5 minutes + 20 minutes

Value added time = 25 minutes

Non-value added time = Total within batch wait time + Move time

Non-value added time = [25 minutes * (40 - 1) + 2 minutes

Non-value added time = 977 minutes

Total lead time = Value added time + Non-value added time

Total lead time = 25 minutes + 977 minutes

Total lead time = 1,002 minutes

b. Value added ratio = Value added time / Total lead time

Value added ratio = 25 minutes / 1,002 minutes

Value added ratio = 0.02495

Value added ratio = 2.5%

Blue Point Company is formulating its marketing expense budget for the month of September. Sales in units for August amounted to 4,000; sales volume in September is expected to increase by 10%. So far for the current year, fixed marketing expense per month amounted to $5,000 of salaries and $1,500 of depreciation. Variable marketing expense amount to $.15 paid in cash in the month of sale. What is the estimated cash payment for marketing expense in the month of September

Answers

Answer:

See below

Explanation:

Computation of estimated cash payment expense is seen below

Variable expenses

Sales in unit for August 4,000

Sales in unit September 4,000 × 110% = 4,400

Total variable expense 4,400 × $0.15 = $660

Fixed expense per quarter

Salaries $5,000 × 3 = $15,000

Depreciation $1,500 × 3 = $4,500

Total = $19,500

Budget total = $20,160

Estimated cash payment = $20,160 - $4,500 = $15,660

Identify the type of bond based on each description given below:

a. These bonds are collateralized securities with first claims in the event of bankruptcy.
b. These bonds are not backed by any physical collateral.
c. They are backed by the reputation and creditworthiness of the issuing company.
d. These bonds are considered the riskiest of all corporate bonds and thus offer the highest interest rates.

Answers

Answer:

a. These bonds are collateralized securities with first claims in the event of bankruptcy. SENIOR MORTGAGE BONDS.

A senior mortgage bond is one whose collateral is one or more properties. Mortgage bonds generally have priority over other types of bonds and a senior mortgage bond has priority over other mortgage bonds.

b. These bonds are not backed by any physical collateral.  They are backed by the reputation and creditworthiness of the issuing company. DEBENTURES

Debentures have no physical collateral backing them and are only back by the reputation of the company. This therefore makes them a bit high risk and so their rates are higher.

d. These bonds are considered the riskiest of all corporate bonds and thus offer the highest interest rates. SUBORDINATED DEBENTURES.

Debentures have higher than normal rates so subordinated debentures will be quite risky. They command the highest rates as a result because in the event of a default, their claim on assets is last.

During its first year of operations, Silverman Company paid $15,085 for direct materials and $10,200 for production workers' wages. Lease payments and utilities on the production facilities amounted to $9,200 while general, selling, and administrative expenses totaled $4,700. The company produced 6,050 units and sold 3,700 units at a price of $8.20 a unit. What is the amount of finished goods inventory on the balance sheet at year-end

Answers

Answer:

$13,395

Explanation:

Finished Goods Inventory = Production Cost x Ending Units / Units Produced

where,

Production Cost is Calculated as :

Consider only production costs.

Production Cost = $15,085 + $10,200 + $9,200 = $34,485

Ending Units = 6,050 units - 3,700 units = 2,350 units

Units Produced = 6,050 units

therefore,

Finished Goods Inventory = $34,485 x 2,350 units/ 6,050 units = $13,395

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