Forever Quilting is a small company that makes quilting kits priced at $120 each. The costs of the materials that go into each kit are $45. It costs $5 in labor to assemble a kit. The company has monthly expenses of $1,000 for rent and insurance, $200 for heat and electricity, $500 for advertising in quilting magazines, and $4500 for the monthly salary of its owner. Last month the company sold 150 kits. What is the total fixed cost associated with producing the quilting kits for one month

Answers

Answer 1

Answer:

Total fixed cost= $6,200

Explanation:

Giving the following information:

The company has monthly expenses of $1,000 for rent and insurance, $200 for heat and electricity, $500 for advertising in quilting magazines, and $4500 for the monthly salary of its owner.

The fixed costs do not change with production levels. Electricity can be seen as a mixed cost (variable and fixed), but we will treat it as a fixed cost.

Total fixed cost= 1,000 + 200 + 500 + 4,500

Total fixed cost= $6,200


Related Questions

Before an interview, you should perform a self-assessment to:
A. review your strengths, weaknesses, and career goals.
B. choose what you should study in college.
C. discover what you like to do.
D. find out what careers are right for you.
SUBMIT

Answers

Answer: review your strengths, weaknesses, and career goals

Answer:

A. review your strengths, weaknesses, and career goals

Explanation:

At some point during the interview process, you may be asked to describe your personal strengths and weaknesses. Many job candidates are unsure about how to approach this question. However, by establishing the appropriate context, you can give hiring managers an honest, thoughtful answer that highlights both your self-awareness and professionalism.

Preparing ahead of time for this question is a valuable use of your time before the interview. Even if you aren’t asked about your strengths and weaknesses specifically, scripting out your response to this common question will give you a candid yet compelling description of what you bring to the table and how you wish to grow in the future. With these talking points at the ready, you’ll be able to confidently answer many common interview questions.

Due to better internet job searching websites, the job finding rate increases in the recent years. In a survey studying the job finding rate in Jan 2019, 420 out of 10,000 unemployed workers report that they found jobs. In the same period of time, a similar survey studying employment status reports that 29 out of 10,000 employed workers left their jobs. What is the steady unemployment rate

Answers

Answer:

6.46%

Explanation:

Job finding rate (F) = Rate at which the unemployed people get job

Job Separation rate (S) = Rate at which the employed people loose their job

Steady state level of unemployment = Ratio of Unemployed people to the Total labor (i.e U/L)

Formulae used to calculate the steady state level of unemployment is: U/L = S / S + F

Where F =  (420/10,000)*100 = 4.2%

Where S = (29/10,000)*100 = 0.29%

Steady unemployment rate (U/L) = 0.29 / (0.29 + 4.2)

Steady unemployment rate (U/L) = 0.29 / 4.49

Steady unemployment rate (U/L) = 0.0646

Steady unemployment rate (U/L) = 6.46%

In its first year of operations, Crane Company recognized $29,500 in service revenue, $6,100 of which was on account and still outstanding at year-end. The remaining $23,400 was received in cash from customers. The company incurred operating expenses of $15,500. Of these expenses, $12,010 were paid in cash; $3,490 was still owed on account at year-end. In addition, Crane prepaid $2,300 for insurance coverage that would not be used until the second year of operations.
1. Calculate the first year's net earnings under the cash basis of accounting, and the first year's net earnings under the accrual basis of accounting. 2. Which basis of accounting (cash or accrual) provides more useful information for decision-makers?

Answers

Answer: See explanation

Explanation:

1. Calculate the first year's net earnings under the cash basis of accounting, and the first year's net earnings under the accrual basis of accounting.

The first year's net earnings under the cash basis of accounting will be:

Service revenue = $23400

Less: Expenses = $14310

Net income = $9090

The first year's net earnings under the accrual basis of accounting will be:

Service revenue = $29500

Less: Expenses = $15500

Net income = $14000

2. Which basis of accounting (cash or accrual) provides more useful information for decision-makers?

It should be noted that the accrual basis of accounting gives decision makers more useful information. This is due to the fact that the decision makers will probably want to know the revenue and the expenses that were incurred for a particular period and every other necessary details.

Why do governments usually support and regulate natural monopolies?

A two or more firms are cost-prohibitive

B competition makes prices lower in a natural monopoly

C owners of natural monopolies do not know how to manage them efficiently

D itis difficult to keep up with advancing technology

Answers

Answer:

c

Explanation:

A monopoly is when there is only one firm operating in an industry. there are usually high barriers to entry of firms. the demand curve is downward sloping. it sets the price for its goods and services.

An example of a monopoly is a utility company

A natural monopoly occurs due to the high start-up costs or a large economies of scale.

Natural monopolies are usually the only company providing a service in a particular region. there is no competition in a natural monopoly so prices tend to be high. government intervenes in a monopoly to ensure that customers are treated fairly  

Two years ago, you purchased 100 shares of General Mills Corporation. Your purchase price was $53 a share, plus a total commission of $34 to purchase the stock. During the last two years, you have received the following dividend amounts: $1.90 per share for the first year and $2.03 per share the second year. Also, assume that at the end of two years, you sold your General Mills stock for $59 a share minus a total commission of $41 to sell the stock.

Required:
a. Calculate the dividend yield for your General Mills stock at the time you purchased it.
b. Calculate the dividend yield for your General Mills stock at the time you sold it.
c. Calculate the total return for your General Mills investment when you sold the stock at the end of two years.
d. Calculate the annualized holding period yield for your General Mills investment at the end of the two-year period.

Answers

Answer:

Purchase Price $53 * 100 = $5300

Commission =                       $53  

Total Cost                              $5353

D1 = $1.90 * 100 = 190

D2 = $2.03 * 100 = 203

Sale value of shares $59*100 $5900

Less: Commission                    $41    

Net sale value                          $5859

a. Dividend yield at the time of purchase:

= D1/P0

= $1.90/$53

= 3.59%

b. Dividend yield at the time of sale:

= D2/P1

= $2.03/$41

= 4.95%

c. Total Return for 2 years = $5859 + $190 + $203 - $5353

Total Return for 2 years = $899

d. Annualized holding period yield = ($899/$5353) * 1/2

Annualized holding period yield = 0.0839716

Annualized holding period yield = 8.40%

The board of directors of Swifty Corporation declared a cash dividend of $2.75 per share on 40000 shares of common stock on July 15, 2020. The dividend is to be paid on August 15, 2020, to stockholders of record on July 31, 2020. The effects of the journal entry to record the payment of the dividend on August 15, 2020, are to increase stockholders’ equity and decrease assets. decrease liabilities and decrease assets. increase stockholders’ equity and increase liabilities. decrease stockholders’ equity and decrease liabilities.

Answers

Answer:

a. Decrease liabilities and decrease assets

Explanation:

First option "Decrease liabilities and decrease assets" is the correct option as far as only payment part of Journal entry is concerned.

Since Dividend is declared on 15 July on That date entry would have been:

Shareholder's Equity........Dr

To Dividend Payable(Liability) A/c......Cr

Then, on Payment date i.e. 15 august entry would be:

Dividend Payable(Liability)A/c.......Dr

To cash/Bank A/c..........Cr

Therefore, Liability is Decrease also asset is decreased on 15th August, 2020.

marketing and distributing the company's product are categorized as

Answers

Answer:

Commerce.

Explanation:

It is concerned with distribution, exchange of goods and services and all activities which facilitates trade

Medical clinic office: Medical case files of deceased patients. Which transfer method? explain your decision?

Answers

Answer: Perpetual

Explanation:

It is best to use the perpetual transfer method because the medical case files on deceased patient should be transferred immediately seeing as the patient is no longer alive.

Using a periodic transfer method would mean that files are only transferred at certain times even though the patient may have been deceased for some time.

Demmert Manufacturing incurred the following expenditures during the current fiscal year: annual maintenance on its equipment, $5,600; remodeling of offices, $22,200; rearrangement of the shipping and receiving area resulting in an increase in productivity, $35,200; addition of a security system to the manufacturing facility, $25,200.How should Demmert account for each of these expenditures

Answers

Answer and Explanation:

The description is as follows:

The annual maintenance for an equipment is $5,600 it would be classified as a normal repairs & maintenance and the same would be expensed

The remodeling of office for $22,200 would be classified as an improvement. The same would be capitalized & depreciated

The rearrangement of the shipping & receiving area for $35,200 would be classified as a rearrangement and The same would be capitalized & depreciated

The addition for $25,200 would be classified as an addition and The same would be capitalized & depreciated

Yvonne and Simon form Ion Corporation. Yvonne transfers equipment (basis of $110,000 and fair market value of $165,000). Simon invests $130,000 of cash. They each receive 100 shares in Ion Corporation, worth $130,000, but Yvonne also receives $35,000 in cash from Ion. Ion Corporation has a basis of $__________ in the equipment. Yvonne has a basis of $______________- for her stock and Simon has a basis of $fill in the blank 3 for his stock.

Answers

Answer:

$145,000;$110,000;$130,000

Explanation:

Based on the information given the Corporation has a basis of the amount of $145,000 in the equipment calculated as ( Basis of the amount of $110,000+ Cash Received of the amount of $35,000) . Secondly Yvonne has a basis of the amount of $110,000 for her stock which is calculated as (basis in equipment of the amount of $110,000- Boot received of the amount of $35,000+ the lesser of the amount realized as gain which is $35,000) and lastly Simon has a basis of the amount of $130,000 for his stock which represent the cash Contributed by Simon.

Matthew is the CEO of an international company. He oversees business operations in eleven countries across the globe. Which information system will he use to make strategic decisions about his company as per the four-level pyramid model?
A.
decision support system
B.
executive information system
C.
transaction processing system
D.
office support system
E.
management information system

Answers

Answer:

D. Executive Information System

The shareholders’ equity section of the balance sheet of TNL Systems Inc. included the following accounts at December 31, 2020: Shareholders' Equity ($ in millions) Common stock, 210 million shares at $1 par $ 210 Paid-in capital—excess of par 1,260 Paid-in capital—share repurchase 1 Retained earnings 1,200 Required: 1. During 2021, TNL Systems reacquired shares of its common stock and later sold shares in two separate transactions. Prepare the entries for both the purchase and subsequent resale of the shares assuming the shares are (a) retired and (b) viewed as treasury stock. On February 5, 2021, TNL Systems purchased 9 million shares at $10 per share. On July 9, 2021, the corporation sold 3 million shares at $12 per share. On November 14, 2023, the corporation sold 3 million shares at $7 per share. 2. Prepare the shareholders’ equity section of TNL Systems’ balance sheet at December 31, 2023, comparing the two approaches. Assume all net income earned in 2021–2023 was distributed to shareholders as cash dividends.

Answers

Answer:

TNL Systems Inc.

Journal Entries:

Retired shares:

February 5, 2021:

Debit Treasury stock $9

Debit Paid-in capital - excess of par $81

Credit Cash $90

To record the repurchase of shares.

Debit Common stock $9

Credit Treasury stock $9

To record the retirement of shares.

b) Viewed as treasury stock:

February 5, 2021:

Debit Treasury Stock $9

Debit Paid-in capital - excess of par $81

Credit Cash $90

To record the repurchase of 9 million shares at $10 each.

July 9, 2021:

Debit Cash $36

Credit Treasury Stock $3

Credit Paid-in capital - excess of par $33

To record the resale of 3 million treasury shares at $12 each.

November 14, 2023:

Debit Cash $21

Credit Treasury Stock $3

Credit Paid-in capital - excess of par $18

To record the resale of 3 million treasury shares at $7 each.

2a. Retired Shares

At December 31, 2020:

Shareholders' Equity ($ in millions)

Common stock, 210 million shares at $1 par $ 201

Paid-in capital—excess of par                           1,161

Paid-in capital—share repurchase                         1

Retained earnings                                           1,200

2b. Treasury stock:

At December 31, 2020:

Shareholders' Equity ($ in millions)

Common stock, 210 million shares at $1 par $ 210

Paid-in capital—excess of par                         1,230

Paid-in capital—share repurchase                        4

Retained earnings                                           1,200

Explanation:

a) Data and Calculations:

At December 31, 2020:

Shareholders' Equity ($ in millions)

Common stock, 210 million shares at $1 par $ 210

Paid-in capital—excess of par                         1,260

Paid-in capital—share repurchase                         1

Retained earnings                                           1,200

Transactions Analysis:

Retired shares:

February 5, 2021:

Common stock $9 Paid-in capital - excess of par $81 Cash $90

Treasury stock:

February 5, 2021:

Treasury Stock $9 Paid-in capital - excess of par $81 Cash $90

July 9, 2021:

Cash $36 Treasury Stock $3 Paid-in capital - excess of par $33

November 14, 2023:

Cash $ 21 Treasury Stock $3 Paid-in capital - excess of par $18

Treasury stock

Beginning balance     $1

February 5, 2021         9

July 9, 2021                (3)

November 14, 2023   (3)

Ending balance         $4

Paid-in capital - excess of par

Beginning balance    $1,260

February 5, 2021             (81)

July 9, 2021                      33

November 14, 2023         18

Ending balance        $1,230

A company is considering replacing an old piece of machinery, which cost $105,000 and has $55,000 of accumulated depreciation to date, with a new machine that has a purchase price of $83,000. The old machine could be sold for $56,300. The annual variable production costs associated with the old machine are estimated to be $8,500 per year for eight years. The annual variable production costs for the new machine are estimated to be $5,000 per year for eight years.
a. Prepare a differential analysis dated April 29 to determine whether to continue with (Alternative 1) or replace (Alternative 2) the old machine.
b. What is the sunk cost in this situation?

Answers

Answer:

Replacing the old machine would produce a net saving of $1,300

The sunk cost in this situation is the purchase cost (i.e $105,000) of the old machine.

Explanation:

Differential Analysis

Purchase cost of the new machine                                 (83,000)

Savings from annual variable cost(8500×8)                   68,000

Variable cost of running the new machine (5,000×8)   (40,000)

Scrap value of the old machine                                        56,300  

Differential savings                                                            1,300  

Replacing the old machine would produce a net saving of $1,300

The sunk cost in this situation is the purchase cost (i.e $105,000) of the old machine. It is a past cost incurred as a result old decision.

Exercise
1. State and explain 5 characteristics of the
youth​

Answers

1. Physical characteristics
2. Mental characteristics
3. Emotional characteristics
4. Social characteristics
4. Spiritual life
The Type of youths include respectable,delinquent,politically militant and cultural rebels.

Assume a central bank follows a rule that requires it to take steps to keep the price level constant. If the long run price level fell because of a decrease in aggregate demand and a subsequent increase in short run aggregate supply that kept output unchanged, then Question 5 options: a) the central bank would have to decrease the money supply which would decrease output. b) the central bank would have to increase the money supply which would decrease output. c) the central bank would have to increase the money supply which would increase output. d) the central bank would have to decrease the money supply which would increase output.

Answers

Answer:

a) the central bank would have to decrease the money supply which would decrease output.

Explanation:

In the case when the long run price would fall due to the reduction in the aggregate demand and there is a rise of short run aggregate supply so the central bank would have to reduce the money supply due to this it automatically reduced the output as it shows the direct relation between the money supply and the output

Therefore the correct option is a.

A tenant occupying 20,000 square feet in your building has two years remaining on their lease. You have a good relationship with this tenant and you assess the probability that they will renew their lease at 75%. If your tenant renews the lease, they will pay $15/sf in rent. If the tenant vacates, you expect that a new tenant will pay $18/sf. What is the gross rental income you expect to receive for this space in the year after the lease expires

Answers

Answer: $315000

Explanation:

From the information given in the question, the gross rental income that one will expect to receive for this space in the year after the lease expires goes thus:

= [(75% x 15) + (25% x 18)] x 20,000

= [(0.75 × 15) + (0.25 × 18)] × 20000

= (11.25 + 4.5) × 20000

= 15.75 × 20000

= 315,000

Therefore, the gross rental income is $315000

Brussels Enterprises issues bonds at par dated January 1, 2020, that have a $2,000,000 par value, mature in four years, and pay 9% interest semiannually on June 30 and December 31. 1. Record the entry for the issuance of bonds for cash on January 1. 2. Record the entry for the first semiannual interest payment and the second semiannual interest payment. 3. Record the entry for the maturity of the bonds on December 31, 2023 (assume semiannual interest is already recorded).

Answers

Answer:

1. January 1

Dr Cash $2,000,000

Cr Bonds Payable $2,000,000

2. June 30

Dr Bond Interest Expense $90,000

Cr Cash $90,000

December 31

Dr Bond Interest Expense $90,000

Cr Cash $90,000

3. December 31

Dr Bonds Payable $2,000,000

Cr Cash $2,000,000

Explanation:

1. Preparation of the journal entry to Record the issuance of bonds for cash on January 1.

January 1

Dr Cash $2,000,000

Cr Bonds Payable $2,000,000

(To Record the issuance of bonds for cash )

2. Preparation of the journal entries to Record the first semiannual interest payment and the second semiannual interest payment

June 30

Dr Bond Interest Expense $90,000

Cr Cash $90,000

(9%/2*$2,000,000)

(To Record the first semiannual interest payment)

December 31

Dr Bond Interest Expense $90,000

Cr Cash $90,000

(9%/2*$2,000,0000)

(To Record the second semiannual interest payment)

3. Preparation of the journal entry to Record the maturity of the bonds on December 31, 2023

December 31

Dr Bonds Payable $2,000,000

Cr Cash $2,000,000

(To Record bonds maturity )

Variable Fixed Output Marginal Total Total Marginal cost
Input Input units Physical Product of fixed variable cost
Variable input cost (dollars) (dollars)
$0 1 0 $500 0
1 1 10 (A) $500 $200 E
2 1 25 (B) $500 400 (G)
3 1 45 (C) $500 600 (H)
4 1 60 (D) $500 800 (I)
5 1 70 (E) $500 1000 (J)
What is the average total cost of producing 60 units of output?
a. $24.17
b. $21.67
c. $12.50
d. $1.33

Answers

Answer:

The average total cost of producing 60 units of output is:

b. $21.67

Explanation:

a) Data and Calculations:

Variable   Fixed   Output     Marginal Physical     Total      Total    Marginal

Input         Input                  Product  of Variable    fixed  variable    Cost

                                              input                         cost        cost

0                 1             0                                           $500        $0

1                  1            10               (A)                       $500      $200         (F)

2                 1           25               (B)                       $500        400          (G)

3                 1           45               (C)                       $500        600          (H)

4                 1           60               (D)                       $500        800           (I)

5                 1           70               (E)                       $500       1000           (J)

The total cost of producing 60 units of output = $1,300 ($500 + $800)

Average total cost of producing 60 units of output = $21.67 ($1,300/60)

Jane Tucker is the ethics officer for a publicly traded company. She is concerned that the company does not have a mechanism for anonymous reports of issues by employees. The CEO is not inclined to spend the money required to set up a hotline or any other reporting mechanism. Which of the following statements is true about this situation?
A) ​As long as the company has an ethics officer to whom employees can report concerns, it has done everything necessary to enjoy the protections under the Federal Sentencing Guidelines.
B) ​With Jane as an ethics officer and adding in a code of ethics, the company has met the two required prongs for the Federal Sentencing Guidelines.
C) Without an anonymous reporting system, the company does not meet the minimum requirements for the protections of the Federal Sentencing Guidelines.
D) The Federal Sentencing Guidelines protections do not apply to publicly traded companies under Dodd-Frank.

Answers

Answer: C) Without an anonymous reporting system, the company does not meet the minimum requirements for the protections of the Federal Sentencing Guidelines.

Explanation:

Based on the information given, it should be noted that since there's no anonymous reporting system, the minimum requirements for the protections of Federal Sentencing Guidelines isn't met by the company.

The Federal Sentencing Guidelines simply refers to the rules that with regards to the uniform policy through which the individuals and the organizations that have been convicted of felonies and every other misdemeanors are set up. In this case, the requirements hasn't been met since there is no anonymous reporting system.

You are thinking about the things that can go wrong on your trip home over the Thanksgiving break. You have booked a flight with US-Scareways. You know that in 38% of the cases the company has canceled the flight you were on. Should such a thing occur, there would be no other air travel option home for you. As a backup, your friend Walter has offered you a ride back. However, you know that Walter only has a seat in his car for you with 72% probability. What is the probability of you making it home for the holidays?

Answers

Answer:

The probability of you making it home for the holidays is:

= 45%.

Explanation:

a) Data and Calculations:

Probability of Scareways flights being canceled = 38%

Probability of successfully traveling with Scareways = 62% (100 - 38%)

Probability of getting a seat in Walter's car = 72%

Therefore, the probability of making it home for the holidays = the combined probabilities (either Scareways flight or Walter's car)

= 62% * 72%

= 0.62 * 0.72

= 0.4464

= 45%

Whispering Company is planning to produce 1,100 units of product in 2020. Each unit requires 2.60 pounds of materials at $4.80 per pound and a half-hour of labor at $14.00 per hour. The overhead rate is 90% of direct labor. (a) Compute the budgeted amounts for 2020 for direct materials to be used, direct labor, and applied overhead. Direct materials $ Direct labor $ Overhead $ (b) Compute the standard cost of one unit of product. (Round answer to 2 decimal places, e.g. 2.75.) Standard cost $

Answers

Answer:

Explanation:

a. The answer to question (a) goes thus:

Direct materials will be:

= (1,100 × $2.60) × $4.80

= $13,728

Direct labor will be:

= (1,100 × 1/2) × $14.00

= $7,700

Overhead will be:

= $7,700 × 90%

= $7700 × 0.9

= $6,930

b. The standard cost of one unit of product will be calculated as follows:

Direct materials = ($2.60 × $4.80) = $12.48

Add: Direct labor (1/2 × $14.00) = $7.00

Add: Overhead = ($7.00 × 90%) = $6.30

Standard cost = $12.48 + $7.00 + $6.30 = $25.78

The operating revenues of the three largest business segments for Time Warner, Inc., for a recent year follow. Each segment includes a number of businesses, examples of which are indicated in parentheses.
Time Warner, Inc.
Segment Revenues
(in millions)
Turner (cable networks and digital media) $21,700
Home Box Office (pay television) 22,200
Warner Bros. (films, television, and videos) 80,600
Assume that the variable costs as a percent of sales for each segment are as follows:
Turner 22%
Home Box Office 47%
Warner Bros. 32%
Determine the contribution margin and contribution margin ratio. Enter amounts in millions. When required, round to the nearest whole millionth (for example, round 5,688.7 to 5,689). Round contribution margin ratio to the nearest whole percent for each segment from the information given. Enter all amounts as positive numbers. 40% 35% 25% Turner Home Box Office Warner Bros. Revenues Variable costs Contribution margin Contribution margin ratio (as a percent) b. Does your answer to (b) mean that the other segments are more profitable businesses?

Answers

Answer:

Time Warner, Inc.

a.

                                     Turner      Home Box Office  Warner Bros.   Total

Segment Revenues

(in millions)                  $21,700            $22,200         $80,600      $124,500

Variable costs                 4,774                10,434           25,792           41,000

Contribution margin  $16,926               $11,766        $54,808        $83,500

Contribution ratio     78% (100 - 22)    53% (100 -47) 68% (100 -32)   67%

b. Certainly, Turnover and Warner Bros. are more profitable businesses than Home Box Office in terms of total contribution margin (dollars) and contribution margin ratio.

Explanation:

a) Data and Calculations:

Segment Revenues

(in millions)

Turner (cable networks and digital media) $21,700

Home Box Office (pay television) 22,200

Warner Bros. (films, television, and videos) 80,600

Assume that the variable costs as a percent of sales for each segment are as follows:

Turner 22%

Home Box Office 47%

Warner Bros. 32%

b) The contribution margin ratio for the three segments can easily be determined by subtracting the variable costs percentages from 100 for each segment instead of doing more computations (Contribution margin/Sales Revenue * 100).  But the results are the same for either method.

Like all companies, McDonald's needs to continue identifying, developing, and introducing new products. One recent concept McDonald's identified is a vegan burger. After assessing the concept, McDonald's research and development kitchen developed a vegan burger that they felt would be appealing to the 13% of Americans that are vegetarian or vegan. Before rolling the vegan burger out, McDonald's wanted to examine the viability in the real world, but on a limited basis. McDonald's next step should be to ________ the vegan burger.

a. test market
b. concept test
c. field exam
d. commercialize

Answers

Answer:

a. test market

Explanation:

The test market consists of a strategy used by organizations to assess how consumers will be receptive to a new product or service launched. In this step, companies select a group of consumers or a specific region with a profile aligned with the new product, to feel the reaction of the market, and then be able to distribute the product on a large scale. After defining the target audience of the test market, the companies monitor the promotion and distribution strategies, carrying out a kind of test to verify the errors and successes of the marketing campaign and the possibilities of the insertion of the new product in the mass market to be successful .

This is an advantageous strategy for companies, due to the lower cost associated with a large-scale launch, the monitoring of high risks, and the possibility of feeling the market, making corrections and checking the demand for the product.

You got asked to analyze a 5 year project for your firm. The project produces an annual revenue of $28,500, but requires an annual labor and materials cost of $5,000. To initiate the project your firm must invest $20,000. The salvage value of the project is $5,000 and has a 5 year useful life.
Use straight line depreciation and a 40% income tax rate to compute the after tax cash flows and the IRR for the ATCF of this project.

Answers

Answer:

15,300

72.70%

Explanation:

After tax cash flow = (revenue - cost - depreciation) (1 - tax rate) + depreciation

Straight line depreciation expense = (Cost of asset - Salvage value) / useful life

($20,000 - $5,000) / 5 = $3,000

($28,500 - $5,000 - $3000) x (1 - 0.4) + $3000 = $15,300

Terminal year cash flow = after tax cash flow + salvage value

$15,300 + $5,000 = $20,300

Internal rate of return is the discount rate that equates the after-tax cash flows from an investment to the amount invested

IRR can be calculated with a financial calculator  

Cash flow in year 0 = $20,000.

Cash flow in year 1 - 4= $15,300

Cash flow in year 5 = $20,300

IRR = 72.70%

To find the IRR using a financial calculator:

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 IRR button and then press the compute button.  

Shantel is trying to implement the use of data bars on a report that she created. She has selected the Conditional Formatting Rules Manager dialog box. What should she do next?

Edit a rule.
Create a rule.
Close the dialog box.
View the data bars.

Answers

Answer:

C

Explanation:

Answer:

b

Explanation:

b. Create a rule

Identify which of the following statements are true for the corporate form of organization. (You may select more than one answer. Single click the box with the question mark to produce a check mark for a correct answer and double click the box with the question mark to empty the box for a wrong answer. Any boxes left with a question mark will be automatically graded as incorrect.)
1. Ownership rights cannot be easily transferred
2. Owners have unlimited liability for corporate debts
3. Capital is more easily accumulated than with most other forms of organization.
4. Corporate income that is distributed to shareholders is usually taxed twice.
5. It is a separate legal entity. It has a limited life.
6. Owners are not agents of the corporation.

Answers

Answer: See explanation

Explanation:

1. Ownership rights cannot be easily transferred - False

The ownership rights can be transferred easily.

2. Owners have unlimited liability for corporate debts - False

They have a limited liability.

3. Capital is more easily accumulated than with most other forms of organization. - True

This is true as shares can be issued in order to generate capital.

4. Corporate income that is distributed to shareholders is usually taxed twice. -

True

5. It is a separate legal entity. - True

The corporate form of organization enjoys separate existence as their assets and the liabilities of the organization are different from their owners.

6. It has a limited life. - False

They've an unlimited life.

7. Owners are not agents of the corporation. - True

This is true. It should be noted that the owners aren't the agents of the corporation.

Scoring: Your score will be based on the number of correct matches. There is no penalty for incorrect or missing matches. Match each phrase that follows with the term it describes. Clear All Includes gross profit on the income statement. Generally provides the most useful report for controlling costs. Treats fixed selling cost as a period cost. Required by generally accepted accounting principles. Absorption costing only Variable costing only Both absorption and variable costing

Answers

Answer and Explanation:

The matching is as follows

1. In the absorption costing, the gross profit is on the income statement

2. The variable cost provided the useful report with respect for controlling cost

3. The fixed selling cost be the period cost in both the absorption & variable costing

4. In absorption costing, it required by GAAP

In this way it should be matched

hence, the same would be relevant and considered

Direct labor or machine hours may not be the appropriate cost driver for overhead in all areas of manufacturing due to the complexities of many manufacturing processes. Many companies use activity-based costing (ABC) which uses multiple drivers (items that consume resources) rather than just one driver to apply overhead to their activities. With ABC, a company can use a cost driver that has a direct cause/effect relationship in its applied overhead costs.
Waterways looked into ABC as a method of costing because of the variety of items it produces and the many different activities in which it is involved. The activities listed below area sample of possible cost pools for Waterways.
Assembling Payroll
Billing Plant supervision
Digging trenches Product design
Janitorial Purchasing materials
Machine maintenance Selling
Machine setups Testing
Molding Welding
Packaging
Using the following information, determine the overhead rates and the actual cost assigned for each of the activity cost pools in a possible ABC system for Waterways.
WATERWAYS CORPORATION
Activity Cost Estimated Expected Use
Pools Cost Drivers Overhead of Cost Drivers Actual Use
per Activity of Drivers
Irrigation
installation Labor cost $1,928,440 13,030 13,010
Machining (all
machine use) Machine hours 1,668,750 33,375,000 33,376,000
Customer
orders Number of
orders 28,600 2,600 2,562
Shipping none (direct) N/A N/A traced directly
Design Cost per design 763 7 6
Selling Number of sales
calls 306,000 20,400 20,610
How would you classify each of the following activities by level-unit level, batch level, product level, or facility level?
Testing of products (if all items are tested)
Testing of products (if all items are not tested)
Designing new products
Packaging
Molding
Assembling
Depreciation
Machine maintenance
Advertising
Equipment setups
Electricity required to run equipment
Requisitioning materials

Answers

Answer:

WATERWAYS  CORPORATION

1. Overhead Rates and Actual Cost

Activity Cost                        Activity-based                Actual Cost

Pools                                  Overhead Rates               Assigned

Irrigation Installation  $148 ($1,928,440/13,030)  $1,925,480 ($148 * 13,010)

Machining                  $0.05                                   $1,668,800

(all machine use)     ($1,668,750/33,375,000)    ($0.05 * 33,376,000)

Customer Orders      $11 ($28,600/2,600)           $28,182 ($11 * 2,562)

Design                        $109 ($763/7)                     $654 ($109 * 6)

Selling                        $15 ($306,000/20,400)      $309,150 ($15 * 20,610)

2. Classification of activities by level, unit level, batch level, product level, or facility level:

Testing of products (if all items are tested)               Unit level

Testing of products (if all items are not tested)         Batch level

Designing new products                                             Product level

Packaging                                                                    Unit level

Molding                                                                        Product level

Assembling                                                                  Batch level

Depreciation                                                                Facility level

Machine maintenance                                                Facility level

Advertising                                                                  Product level

Equipment setups                                                      Batch level

Electricity required to run equipment                       Unit level

Requisitioning materials                                            Unit level

Explanation:

a) Data and Calculations:

ABC system for Waterways.

WATERWAYS CORPORATION

Activity Cost                                      Estimated    Expected Use

Pools                 Cost Drivers           Overhead  of Cost Drivers  Actual Use

                                                                             per Activity        of Drivers

Irrigation  Installation  Labor cost       $1,928,440    13,030            13,010

Machining

(all  machine use) Machine hours       1,668,750   33,375,000  33,376,000

Customer  orders Number of  orders      28,600    2,600           2,562

Shipping               none (direct)              N/A           N/A         traced directly

Design                 Cost per design               763        7                     6

Selling Number of sales  calls              306,000   20,400           20,610

_____ allow job seekers to search several different sources at the same time. Indeed.com and Jobs2Careers.com are both examples of this type of Web site.


Job board Web sites

Meta job search engine Web sites

Corporate career center Web sites

Industry-specific Web sites

Answers

Answer:

I think the answer is job board websites

Explanation:

Answer:

Meta job search engine Web sites

Explanation:

I looked up each one of the possible answer's and Meta job search engine web sites makes the most amount of sense. I guess Job board web sites when I took the quiz and got it wrong so I know for sure that it isn't that one.

What is demand curve? (Gradpoint)

Answers

Answer: The demand curve is a graphical representation of the relationship between the price of a good or service and the quantity demanded for a given period of time. In a typical representation, the price will appear on the left vertical axis, the quantity demanded on the horizontal axis.

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