The Rob Wallace Corporation has a sales budget for next month of $400,000. Cost of goods sold is expected to be $250,000. All goods are paid for in the month following their purchase. The beginning inventory of merchandise is $16,000, and an ending inventory of $12,000 is desired. Beginning accounts payable is $52,000. How much merchandise inventory will The Rob Wallace Corporation need to purchase next month

Answers

Answer 1

Answer: $246000

Explanation:

The amount of merchandise inventory that The Rob Wallace Corporation need to purchase next month will be:

Expected Cost of goods sold = $250000

Less: Beginning Inventory = $16000

Add: Desired Ending Inventory = $12000

The, the Required Purchase of merchandise inventory will be:

= $250000 + $12000 - $16000

= $246000


Related Questions

Ben and Jerry were currently both producing at point A on their production possibilities frontier and then Ben decided he would be willing to trade 4 pounds of cones to get 2 pounds of ice cream from Jerry. If both decided to specialize in what they had a comparative advantage in and trade, the gains from trade would be a. 1 pound of cones for Ben and 1 pound of ice cream for Jerry. b. 1 pound of ice cream for Ben and 1 pound of cones for Jerry. c. 2 pounds of ice cream for Ben and 2 pounds of cones for Jerry. d. 2 pounds of ice cream for Ben and 1 pound of cones for Jerry.

Answers

Answer:

b. 1 pound of ice cream for Ben and 1 pound of cones for Jerry.

Explanation:

Ben and Jerry both produce ice cream. They can have comparative advantage with producing the specialized product. Ben can gain from the trade if it produces more of ice cream and less or no cones. Jerry would gain the comparative advantage if it would produce cones for the ice cream. Both of them can have comparative advantage by selling the specialized products to each other.

Declining Balance Depreciation Irons Delivery Inc. purchased a new delivery truck for $40,600 on January 1, 2019. The truck is expected to have a $2,000 residual value at the end of its 5-year useful life. Irons uses the double-declining-balance method of depreciation. Required: Prepare the journal entry to record depreciation expense for 2019 and 2020.

Answers

Answer:

A. Depreciation expense $16240

Cr Accumulated depreciation $16240

B. Dr Depreciation expense $9744

Cr Accumulated depreciation $9744

Explanation:

A. Preparation of the journal entry to record depreciation expense for 2019 and 2020.

Dr Depreciation expense $16240

Cr Accumulated depreciation $16240

(Record double-declining-balance depreciation expense)

Depreciation expense for 2019= $40,600 × (1/5 × 2)

Depreciation expense for 2019= $16240

B. Preparation of the journal entry to record depreciation expense for 2020

Dr Depreciation expense $9744

Cr Accumulated depreciation $9744

[($40,600 –$16,240) × (1/5 × 2) = 9744]

(Record double-declining-balance depreciation expense)Depreciation expense for 2020

What are out-of-order rooms? How do they differ from out-of-inventory rooms

Answers

Out of order means they aren’t working out of inventory means there is no more inventory left in that room

The Fabricating Department started the current month with a beginning Work in Process inventory of $11,600. During the month, it was assigned the following costs: direct materials, $77,600; direct labor, $25,600; and factory overhead, 80% of direct labor cost. Also, inventory with a cost of $117,000 was transferred out of the department to the next phase in the process. The ending balance of the Work in Process Inventory account for the Fabricating Department is:

Answers

Answer: $18,280

Explanation:

Ending inventory for fabricating department = Beginning Work in Process + Direct materials + Direct labor + Factory overhead - Inventory transferred out of department

= 11,600 + 77,600 + 25,600 + (80% * 25,600) - 117,000

= 11,600 + 77,600 + 25,600 + 20,480 - 117,000

= $18,280

Ataxia Fitness Center is considering an investment in some additional weight training equipment. The equipment has an estimated useful life of 10 years with no salvage value at the end of the 10 years. Ataxia's internal rate of return on this equipment is 8%. Ataxia's discount rate is also 8%. The payback period on this equipment is closest to (Ignore income taxes.):

Answers

Answer:

6.71 years

Explanation:

we need to determine the PVIFA for 8% and 10 periods:

PVIFA = [1 - 1/(1 + i)n ] / i

PVIFA = [1 - 1/(1 + 0.08)¹⁰ ] / 0.08 = 0.5368 / 0.08 = 6.71

Ataxia's payback period should be 6.71 years or less in order for this project to be feasible and accepted.

Management at the Flagstaff Company currently sells its products for $250 per unit and is contemplating a 40% increase in the selling price for the next year. Variable costs are currently 30% of sales revenue and are not expected to change in dollar amount on a per unit basis next year (the company will still pay the same variable cost per unit). Fixed expenses are $120,000 per year. If fixed costs were to decrease 10% during the current year and the new selling price goes into effect, how many units will need to be sold to breakeven

Answers

Answer:

393 units will need to be sold to breakeven

Explanation:

Break even point is the point where a Company makes neither makes a profit nor a loss.

Step 1 : Calculate new variables

New Sales = $250 x 1.40 = $350

Variable Costs = $250 x 30 % = $75

New Fixed Costs = $120,000 x 90 % = $108,000

Step 2 : Break even (units)

Break even (units) = Fixed Costs ÷ Contribution per unit

                               = $108,000 ÷ ($350 - $75)

                               = 393 units

Thus, 393 units will need to be sold to breakeven

High owns 60% of Low. In 2019, Low sold inventory (cost $70,000) to High for $100,000. 40% of this inventory was not sold to third parties by High until 2020. In 2020, Low sold inventory (cost $72,000) to High for $120,000. Of this inventory, $50,000 was not sold to third parties by High until 2021. In 2020, Low reports $70,000 of net income. What is the noncontrolling interest in 2020 income of Low. $24,800 $31,200 $37,200 $46,800

Answers

Answer: $24800

Explanation:

To calculate the noncontrolling interest in 2020 income of Low goes thus:

Profit reported by Low in 2020 = $70000

Add: Profit in opening stock that isn't sold to third party = ($100,000 × 40%) × 30% = $12,000

Less Profit in Opening stock that's not sold to third party = $50000 ×40% =$20000

The Total Profit will be:

= $70000 + $12000 - $20000

= $62000

Then, the noncontrolling interest in 2020 income of Low will be:

= $62000 × 40%

= $62000 × 0.4

= $24800

g In the Shaping Department of Crane Company the unit materials cost is $2.00 and the unit conversion cost is $1.50. The department transferred out 7000 units and had 1500 units in ending work in process 20% complete. If all materials are added at the beginning of the process, the total cost to be assigned to the ending work in process is $1050. $5250. $3000. $3450.

Answers

Answer:

$3,450

Explanation:

Step 1 : Equivalent units of production in work in process

Materials = 1,500 x 100 % = 1,500

Conversion Costs = 1,500 x 20 % = 300

Step 2 : Cost to be assigned to the ending work in process

Materials (1,500 x $2.00)      $3,000

Conversion (300 x $1.50)        $450

Total                                       $3,450

Conclusion

the total cost to be assigned to the ending work in process is $3,450.

Now the restaurant owner receives some good news and some bad news. The good news is that his landlord has rescinded the rent increase. The bad news is that the price of salmon at the fish market has risen. This is a blow because his restaurant is called SALMON CITY because almost all of the items use salmon. The increase in the price of salmon: Hint: Think in terms of the relation between revenue and cost at the margin -- and its implications for firm behavior.a. will cause him to raise his price and reduce the number of meals that he servesb. will cause him to lower his price in order to raise revenuec. may cause the price he charges to rise or falld. will have no impact on the price that he charges or the number of customers that he serves

Answers

Answer: a. will cause him to raise his price and reduce the number of meals that he serves

Explanation:

The owner makes a lot of meals that rely on salmon. With salmon prices going up, he will have to pay more money to buy the salmon that he uses to prepare the meals.

This would reduce his profit margin. He will therefore have to increase the price at which he sells his meals so as to recuperate the increased costs. He will also reduce the number of meals he serves because he will have to buy less salmon so that he does not incur a larger cost.

Assume that a $1,000,000 par value, semiannual coupon US Treasury note with four years to maturity has a coupon rate of 3%. The yield to maturity (YTM) of the bond is 11.00%. Using this information and ignoring the other costs involved, calculate the value of the Treasury note: $746,617.36 $634,624.76 $470,368.94 $895,940.83

Answers

Answer:

Asset Price= $746,617.36

Explanation:

Giving the following information:

Face value= $1,000,000

Coupon= 0.03/2= 0.015*1,000,000= $15,000

Number of periods= 2*4= 8 semesters

YTM= 0.11/2= 0.055

To calculate the price of the asset, we need to use the following formula:

Asset Price​= cupon*{[1 - (1+i)^-n] / i} + [face value/(1+i)^n]

Asset Price= 15,000*{[1 - (1.055^-8) / 0.055} + [1,000,000 / (1.055^8)]

Asset Price= 95,018.49 + 651,598.87

Asset Price= $746,617.36

a disgruntled customer will tell how many people about their experience

Answers

Answer:

A  disgruntled customer will tell 9 - 15 people about their experience.

Explanation:

According to a study carried out by the White House Office of Consumer Affairs, a dissatisfied consumer tells 9-15 people about their experience. However, with the advent of social media and the internet, this number can sky-rocket into thousands and possibly millions depending on how viral the complaint becomes.

This is the more reason why organizations should endeavor to provide good customer service so that their brand will not be dragged into the mud by disgruntled customers.

Aster Inc. has developed a new digital three-tier food steamer. Though the product comes with a self-explanatory manual, the controls and the operation of the appliance have to be explained to the customer on a one-to-one basis, in great detail. Which of the following elements of the promotional mix is Aster most likely to rely on to sell its products?

a. Advertising
b. Sales promotion
c. Public relations
d. Personal selling

Answers

Answer:

d. Personal selling

Explanation:

Personal selling would be the one of the component of the promotional mix where the person interact with the customers from face to face and explains the product with respect to its features, price, benefits, etc also at the same time customer could solve their doubts related to the product

So as per the given situation, the option d is correct

Which resources would be classified as a land factor of production?
A)
milk
B)
petroleum
C)
timber
D)
tractor
E)
workers

Answers

Answe: C timber
Explanation:because is a resouce that is in land factor of production

Timber and Petroleum can be classified as a land factor of production

Land is part of the four factors of production. The other three factors are Capital, Labour and Entrepreneur.

Let understand clearly that Land refers to anything that comes from the land and serves as resources used to produce goods and services.

Capital is the factor that provides the money needed to run the business operation. The reward is Interest.

Labour is the factor that helps the business run its day to day operation and this includes workers, staff etc. The reward for labor is Wages and salary.

Entrepreneur is the factor that control and manage the other three factor of production. The reward for entrepreneur is Profit.

In conclusion, Petroleum and Timber are part of land and they serves as resources used to provide refined fuel, furniture and so on.

Learn more about Factor of Production here

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Corporation Q, a calendar year taxpayer, has incurred the following Section 1231 net gains and losses since its formation in 2016: 2016 2017 2018 Section 1231 gains $ 14,800 $ 5,700 0 Section 1231 losses (13,000 ) (9,000 ) $ (3,100 ) Net gain or (loss) $ 1,800 $ (3,300 ) $ (3,100 ) Required: In 2019, Corporation Q sold only one asset and recognized a $4,000 Section 1231 gain. How much of this gain is treated as capital gain, and how much is ordinary

Answers

Answer: $4,000 is ordinary income. No Capital gain

Explanation:

In 2017 and 2018, total Section 1231 losses are:

= 3,300 + 3,100

= $6,400

The Section 1231 gain in 2019 falls below the combined losses from the previous years of 2017 and 2018 so will not be counted as a capital gain as those losses are not yet being recaptured.

The entire $4,000 is therefore ordinary income.

Multi-Level-Marketing is a quickly growing industry in the United States. Many men and women are deciding to work from home, selling various goods to their friends and family due to the convenience and possible salary that can be made. Multi-Level-Marketing consists of a hierarchy of workers and customers and is sometimes referred to as a pyramid scheme

Answers

Answer:

True

Explanation:

Multilevel marketing is a strategy that consists of creating a hierarchy of workers for product distribution, being very common companies of beauty products, essential oils, and other products that are easy to sell. The strategy works like this: the distributors buy the products of the companies to sell to the final customer, and thus they receive a percentage for the sale of the products. But there is a criticism about this strategy, which can be a pyramid scheme, when there is a greater intention of the company to recruit new distributors than to actually sell its products, because in a pyramid scheme the intention is always to profit to benefit those who are on the top. Generally, companies that operate in an illegal pyramid scheme have strong marketing aimed at recruiting people to purchase products for sale with promises of quick enrichment.

Consider the following limit order book for a share of stock. The last trade in the stock occurred at a price of $130. Limit Buy Orders Limit Sell OrdersPriceShares PriceShares$129.75400 $129.80150129.70700 129.85150129.65400 129.90300129.60200 129.95150128.65500 a. If a market buy order for 150 shares comes in, at what price will it be filled

Answers

Answer:

a. If a market buy order for 150 shares comes in, it will be filled at

= $128.65500 per share ($19,298.25 in total).

Explanation:

a) Data and Calculations:

                     Limit Buy Orders   Limit Sell Orders

Price Shares    $129.75400            $129.80150

Price Shares      129.70700              129.85150

Price Shares      129.65400            129.90300

Price Shares      129.60200            129.95150

Price Shares      128.65500            130.00000

The total purchase price for 150 shares = $19,298.25 ($128.65500 * 150)

b) An investor's Limit Buy Orders give the limit above which the shares cannot be exchanged for cash.  But below and at the limit amount, the shares can be bought in exchange for cash.  The investor's Limit Sell Orders give the limit below which the shares should not be sold in exchange for cash.  In other words, the shares can be sold at a price above the limit.

Senff Corporation uses the following activity rates from its activity-based costing to assign overhead costs to products: Activity Cost Pools Activity Rate Setting up batches $ 89.00 per batch Processing customer orders $ 79.41 per customer order Assembling products $ 14.11 per assembly hour Data concerning two products appear below: Product V91Z Product V21I Number of batches 70 13 Number of customer orders 21 10 Number of assembly hours 493 698 How much overhead cost would be assigned to Product V91Z using the activity-based costing system? (Round your intermediate calculations to 2 decimal places.)

Answers

Answer:

$14,853.84

Explanation:

Calculation to determine How much overhead cost would be assigned to Product V91Z using the activity-based costing system

Overhead cost assigned to Product V91Z

Assembly product $6,956.23

($14.11*493)

Processing customer order $1,667.61

($79.41*21)

Setting up batches $6,230

($89*70)

Total $14,853.84

Therefore How much overhead cost would be assigned to Product V91Z using the activity-based costing system will be $14,853.84

Portsmouth Company makes upholstered furniture. Its only variable cost is direct materials. The demand for the company's products far exceeds its manufacturing capacity. The bottleneck (or constraint) in the production process is upholstery labor-hours. Information concerning three of Portsmouth's products appears below: Recliner Sofa Love Seat Selling price per unit $ 1,270 $ 1,750 $ 1,190 Variable cost per unit $ 850 $ 1,200 $ 850 Upholstery labor-hours per unit 7 hours 10 hours 4 hoursRequired:
1. Portsmouth is considering paying its upholstery laborers additional compensation to work overtime. Assuming that this extra time would be used to produce sofas, up to how much of an overtime premium per hour should the company be willing to pay to keep the upholstery shop open after normal working hours?
2. A small nearby upholstering company has offered to upholster furniture for Portsmouth at a price of $44 per hour. The management of Portsmouth is confident that this upholstering company’s work is high quality and their craftsmen can work as quickly as Portsmouth’s own craftsmen on the simpler upholstering jobs such as the Love Seat. How much additional contribution margin per hour can Portsmouth earn if it provides the raw materials to the nearby company and then hires it to upholster the Love Seats?
3. Should Portsmouth hire the nearby upholstering company?

Answers

Answer:

1. $55 per hour

2. $41 per hour

3.Yes

Explanation:

1. Calculation to determine how much of an overtime premium per hour should the company be willing to pay.

Selling price per unit $ 1,750

Less Variable cost per unit ($1,200)

Contribution margin per unit (a) $ 550

Upholstery shop time required to produce one unit (b) 10 hours

Contribution margin per unit of the constrained resource (a) ÷ (b) $55 per hour

($550/10 hours)

Therefore the Maximum overtime premium per hour will be $55 per hour

2. Calculation to determine How much additional contribution margin per hour can Portsmouth earn

First step is to calculate the Contribution margin per unit of the constrained resource

Selling price per unit $ 1,190

Less Variable cost per unit ($850)

Contribution margin per unit (a) $ 340

Upholstery shop time required to produce one unit (b) 4hours

Contribution margin per unit of the constrained resource (a) ÷ (b) $85 per hour

($340/4 hours )

Now let calculate The additional contribution margin per hour earned by hiring the nearby company

Additional contribution margin per hour earned= $85 – $44

Additional contribution margin per hour earned= $41 per hour

Therefore The additional contribution margin per hour earned by hiring the nearby company will be $41 per hour

3. Yes . Portsmouth should hire the nearby upholstering company reason been that Portsmouth will earn an additional contribution margin of $41 per hour by hiring the nearby company

1. Which one of the items below is NOT a reason why CASH does not equal PROFIT?
A. Credit Sales
B. Credit Purchases
C. Cash Sales
D. Prepayments

Answers

Answer:

I have no more ad!!!!

Explanation:

One of the items that is below which is not a reason why cash does not equal profit is credit sales. The correct option is a.

What is credit sales?

Credit sales refer to a sale in which the amount owed will be paid at a later date. In other words, credit sales are purchases made by customers who do not render payment in full, in cash, at the time of purchase.

There are three main types of sales transactions: cash sales, credit sales, and advance payment sales. The difference between these sales transactions simply lies in the timing of when cash is received. 1. Cash sales: Cash is collected when the sale is made and the goods or services are delivered to the customer. 2. Credit sales: Customers are given a period of time after the sale is made to pay the seller.

3. Advance payment sales: Customers pay the seller in advance before the sale is made.

Learn more about credit sales, here:

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Corporation produces a single product. The standard cost card for the product follows:
Direct materials (4 yards $5 per yard) $20
Direct labor (1.5 hours $10 per hour) $15
Variable manufacturing overhead (1.5 hrs $4 per hour) $6
During the year, the company produced 8,840 units of product and incurred the following actual results:
Materials purchased, 56,100 yards at $2.10 per yard $117,810
Materials used in production (in yards) 36,450
Direct labor cost incurred, 18,000 hours at $8.20 per hour $147,600
Variable manufacturing overhead cost incurred $57,400
Fixed manufacturing overhead cost incurred $117,000
Ignore the variable manufacturing overhead data.
1. The materials price variance far the period is:_____.
A. $1,250 F.
B. $1,500 F.
C. $1,250 U.
D. $1,500 U.
2. The materials quantity variance for the period is:_____.
A. $950 U.
B. $5,000 F.
C. $1,000 U.
D. $6,000 F.
3. The labor rate variance for the period is:_____.
A. $3,150 U.
B. $2,700 F.
C. $2,700 U.
D. $3,150 F.
4. The labor efficiency variance for the period is:_____.
A. $3,000 U.
B. $2,550 U.
C. $2,550 F.
D. $3,000 F.

Answers

Answer:

Results are below.

Explanation:

To calculate the direct material price and quantity variance, we need to use the following formulas:

Direct material price variance= (standard price - actual price)*actual quantity

Direct material price variance= (5 - 2.1)*56,100

Direct material price variance= $169,690 favorabe

Direct material quantity variance= (standard quantity - actual quantity)*standard price

Direct material quantity variance= (8,840*4 - 36,450)*5

Direct material quantity variance= $5,450 unfavorable

To calculate the direct labor efficiency and rate variance, we need to use the following formulas:

Direct labor time (efficiency) variance= (Standard Quantity - Actual Quantity)*standard rate

Direct labor time (efficiency) variance= (1.5*8,840 - 18,000)*10

Direct labor time (efficiency) variance= $47,400 unfavorable

Direct labor rate variance= (Standard Rate - Actual Rate)*Actual Quantity

Direct labor rate variance= (10 - 8.2)*18,000

Direct labor rate variance= $32,400 favorable

Apedwa Inc. recently purchased a new delivery truck. The new truck costs $25,000 and is expected to generate net after-tax operating cash flows, including depreciation, of $7,000 at the end of each year. The truck has a 5-year expected life. The expected abandonment values (salvage values after tax adjustments) at different points in time are given below. The firm's cost of capital is 10 percent. What is ithis project's optimal economic life?

Year Annual Operating Cash Flow Salvage Value
0 ($20,000) $20,000
1 7,000 16,000
2 7,000 14,000
3 7,000 12,000
4 7,000 8,000
5 7,000 0

Answers

Answer:

This project's optimal economic life is 3 years.

Explanation:

Note: See the attached excel file for the calculation of equivalent annual cost

In the attached excel file, the following is used:

Cost of Capital = 10%  

From the attached excel file, the highest equivalent annual cost of $526 occurred in year 3. This implies that this project's optimal economic life is 3 years.

Eastman Publishing Company is considering publishing an electronic textbook about spreadsheet applications for business. The fixed cost of manuscript preparation, textbook design, and web-site construction is estimated to be $150,000. Variable processing costs are estimated to be $7 per book. The publisher plans to sell single-user access to the book for $49. Through a series of web-based experiments, Eastman has created a predictive model that estimates demand as a function of price. The predictive model is demand

Answers

Question Completion:

What profit can be anticipated with a demand of 3,400 copies?

With a demand of 3,400 copies, what is the access price per copy that the publisher must charge to break even?

Answer:

Eastman Publishing Company

a) A loss of $7,200 can be anticipated with a demand of 3,400.

b) The access price per copy with a demand of 3,400 copies should be $51.

Explanation:

a) Data and Calculations:

Fixed cost = $150,000

Variable costs per book = $7

Selling price of single-user access per book = $49

Demand = 3,400 copies

Profit based on a demand of 3,400 copies:

Income Statement:

Sales Revenue ($49 *3,400) $166,600

Variable costs ($7 * 3,400)       23,400

Contribution margin              $142,800

Fixed cost                                150,000

Net loss                                     $7,200

To break-even, the total sales revenue should be equal to the total costs.  Therefore, the access price should be:

Total costs:

Fixed cost  $150,000

Variable         23,400

Total costs $173,400

Sales unit        3,400

Access price = $51.00 ($173,400/3,400)

Luzadis Company makes furniture using the latest automated technology. The company uses a job-order costing system and applies manufacturing overhead cost to products on the basis of machine-hours. The predetermined overhead rate was based on a cost formula that estimates $1,152,000 of total manufacturing overhead for an estimated activity level of 72,000 machine-hours.During the year, a large quantity of furniture on the market resulted in cutting back production and a buildup of furniture in the company's warehouse. The company's cost records revealed the following actual cost and operating data for the year:,Machine-hours 67,000Manufacturing overhead cost $551,000 Inventories at year-end: Raw materials $13,000 Work in process (includes overhead applied of $37,520) $139,300 Finished goods (includes overhead applied of $101,840) $378,100 Cost of goods sold (includes overhead applied of $396, 640) $1,472,600Required: 1. Compute the underapplied or overapplied overhead. 2. Assume that the company closes any underapplied or overapplied overhead to Cost of Goods Sold. Prepare the appropriate journal entry. 3. Assume that the company allocates any underapplied or over appliedoverhead proportionally to Work in Process, Finished Goods, and Cost of Goods Sold. Prepare the appropriate journal entry. 4. How much higher or lower will net operating income be if the underapplied or overapplied overhead is allocated to Work in Process, Finished Goods, and Cost of Goods Sold rather than being closed to Cost of Goods Sold?

Answers

Answer:

Answer:

1. Overhead over applied= $521,000

2. Factory Overhead   Dr.     $ 521,000

Cost Of Goods Sold Cr.    $ 521,000

3. Work in Process,  (ratio)   $521,000 *    7%=  36,470

Finished Goods,              $521,000   *     19%=  98,990

Cost of Goods Sold       $521,000    *    74%=  385,540

Total                        $521,000     100%

4. Difference between the two CGS= $ 136,060

Explanation:

Predetermined Overhead  Costs $1,152,000

Estimated activity level of 72,000 machine-hours

Overhead rate= $ 1152,000/ 72,000= $ 16 per hour

Manufacturing overhead cost $551,000

Actual hours = 67,000

Overhead applied to WIP = 67,000 * 16= $ 1072,000

Overhead over applied= $ 1072,000 - $551000= $521,000

Part 2:

Factory Overhead   Dr.     $ 521,000

Cost Of Goods Sold Cr.    $ 521,000

The Cost of Goods Sold is credited and Factory overhead is debited.

Part 3:

Suppose the overhead is applied in the following ratio

Work in Process,  (ratio)   $37,520          7%   (37520/536,00*100%)

Finished Goods,              $101,840         19%      (101840/536,00*100%)

Cost of Goods Sold       $396, 640        74%     (396,640/536,00*100%)

Total                        $536,000     100%

The  overhead over applied  would be allocated in the following way applying the same ratio as determined above.

Work in Process,  (ratio)   $521,000 *    7%=  36,470

Finished Goods,              $521,000   *     19%=  98,990

Cost of Goods Sold       $521,000    *    74%=  385,540

Total                        $521,000     100%

Part 4:

Cost of Goods Sold ( overhead applied of $396, 640) $1,472,600

Less    Overhead   overapplied      $ 521,000

CGS = $ 951,000

Cost of Goods Sold (overhead applied to WIP & FG) $1,472,600

Less   Overapplied Overhead $ 385,540

CGS=  $ 1087,060

Difference between the two CGS = $ 1087,060- $ 951,000= $ 136,060

In the extended Labor CAPM, the CAPM measure of systematic risk, beta, is replaced by an adjusted beta that also accounts for covariance with the portfolio of aggregate human capital. Despite the complications inherent in any extension of the CAPM with a labor component, labor is an important consideration in explaining the systematic risk of financial securities.
a. True
b. False

Answers

Answer:

Despite the complications inherent in any extension of the CAPM with a labor component, labor is an important consideration in explaining the systematic risk of financial securities.

b. False

Explanation:

Instead of being an important component of the systematic risk, labor is a component of the unsystematic risk of a financial security or investment.  Therefore, the risk arising from the labor component is a type of unsystematic risk.  Unsystematic risks are peculiar to a firm or an industry.  They are internal to the business environment of a firm or an industry.  Systematic risks are market-driven risks.  These latter risks include market, interest rate, and purchasing power (inflation) risks.

When we grow in relationship with ______________, we grow in relationship with God.

Answers

Answer:

Explanation:

knowledge? Sorry if this dosent help! <3

A mining company is evaluating when to open a gold mine. The mine has 100,000 ounces of gold left that can be mined and mining operations will produce 10,000 ounces per year. The price of gold from the mine will be guaranteed for the remaining life of the mine through the gold futures contracts. If the mine is opened today, each ounce of gold will generate an after-tax cash flow (= total or net cash flow) of $1,300 per ounce. If the company waits one year, there is a 70 percent probability that the contract price will generate an after-tax cash flow of $1,550 per ounce and a 30 percent probability that the after-tax cash flow will be $1,200 per ounce. The required return on the gold mine is 15 percent and it will cost $30,000,000 to open the mine regardless of whether the mine is open today or in one year. Compute the value of the option to wait today.

Answers

Answer:

The value of the option to wait today = $2,500,000

Explanation:

a) Data and Calculations:

Quantity of gold left in the mine = 100,000 ounces

Quantity of gold to be produced yearly = 10,000 ounces

Estimated life of mine = 10 years (100,000/10,000)

After-tax cash flow if mine is opened today = $1,300 per ounce

After-tax cash flow if mine is opened a year later:

Expected value = ($1,550 * 70%) + ($1,200 * 30%) = $1,325 per ounce

Comparison of the values of opening options:

                                                  Mine opened       Mine opened

                                                        today                 a year later

After-tax cash flow per ounce       $1,300                   $1,325

Quantity of gold in the mine       100,000                 100,000

Total after-tax cash flows  $130,000,000       $132,500,000

Cost of opening mine           30,000,000           30,000,000

Required return (15%)             4,500,000              4,500,000

Actual returns from mine $100,000,000        $102,500,000

Therefore, the value of option to wait:

Returns from mine opened next year = $102,500,000

Returns from mine opened today =          100,000,000

Value of the option to wait today =            $2,500,000

Calculate the required rate of return for Mudd Enterprises assuming that investors expect a 5.0% rate of inflation in the future. The real risk-free rate is 1.5%, and the market risk premium is 5.0%. Mudd has a beta of 1.5, and its realized rate of return has averaged 13.5% over the past 5 years. Round your answer to two decimal places.

Answers

Answer:

r of Mudd = 14.00%

Explanation:

The required rate of return for Mudd Enterprises can be calculated using the CAPM equation. The equation is as follows,

r = rRF + Beta  *  rpM

Where,

rRF is the risk free raterpM is the market risk premium

We know the beta for Mudd and we also know the market risk premium. We will need to calculate the risk free rate.

Risk free rate =  Real risk free rate  +  expected inflation rate

Risk free rate = 1.5%  +  5%

Risk free rate = 6.5%

r of Mudd = 6.5%  +  1.5  *  5%

r of Mudd = 14.00%

You manage an equity fund with an expected risk premium of 10% and an expected standard deviation of 15%. The rate on Treasury bills (risk-free rate) is 5%. Your client chooses to invest $60,000 of her portfolio in your equity fund and $40,000 in a T-bill money market fund. The expected return and standard deviation of your client's overall portfolio is:__________ a. 11.0% and 9.0% b. 10.0% and 8.4% c. 15.0% and 9.0% d. 5.0% and 15.0%

Answers

Answer:

Portfolio Mean return = 11%

Portfolio Stdev = 0.09 or 9%

Option a is the correct answer

Explanation:

The mean return of a portfolio consisting of two securities can be calculated by multiplying the weight of each security in the portfolio by the mean return of that security and adding the products for each security. The formula for two asset or security portfolio return (mean) can be written as follows,

Portfolio Mean = wA * rA  +  wB  *  rB

Where,

w represents the weight of each security r represents the mean return of each security

The return on the equity fund = risk free rate + risk premium

The return on the equity fund = 5% + 10% = 15%

Portfolio Mean return = 60% * 15%  +  40% * 5%

Portfolio Mean return = 11%

The standard deviation is a measure of the total risk. The standard deviation of a portfolio consisting of two securities, one of which is a risk free security and has zero standard deviation, can be calculated as follows,

Portfolio Stdev = Weight of risky security * Standard deviation of risky security

Portfolio Stdev = 0.6 * 0.15

Portfolio Stdev = 0.09 or 9%

Dwayne Wade Company recently signed a lease for a new office building, for a lease period of 10 years. Under the lease agreement, a security deposit of $12,000 is made, with the deposit to be returned at the expiration of the lease, with interest compounded at 5% per year.
What amount will the company receive at the time the lease expires?

Answers

Answer:

The correct answer is "$19,546.74".

Explanation:

The given values are:

Amount,

= $12,000

Years,

= 10

Interest rate,

= 10%

Now,

The future value will be:

⇒  [tex]Future \ value=Amount\times (1+Rate)^{Years}[/tex]

On substituting the given values in the above formula, we get

⇒                        [tex]=12000\times (1+5 \ percent)^{10}[/tex]

⇒                        [tex]=12000\times (1+0.05)^{10}[/tex]

⇒                        [tex]=12000\times (1.05)^{10}[/tex]

⇒                        [tex]=19,546.74[/tex] ($)

Marketers competing on product attributes and image are said to be participating in:

Answers

Answer:

nonprice competition

Explanation:

Marketers battling on product characteristics and image is defined as Non-price competition.

What is Non-price competition?

Non-price competition is a strategy that implies attracting customers and increasing sales by providing superior product quality, a unique selling proposition, a great location, and excellent service rather than lower prices. It helps brands stand out and win new consumers

It is a type of competitiveness wherein the two or more manufacturers exploit elements such as marketing, transportation, or customer support to raise demand for their products rather than price.

Therefore, it can be concluded that Non-price competition is characterized as manufacturers competing on product qualities and appearance.

Learn more about Non-price competition here:

https://brainly.com/question/12230194

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