Task 2: Record the listed transactions of Nikea Inc. for the first quarter (January to March) in

a journal.

a) 01-02-2015 issued capital stock: $20,000

b) 01-30-2015 paid the monthly rent: $5,000

c) 02-02-2015 purchased supplies on account: $1,500

d) 02-10-2015 paid a creditor on account: $1,000

e) 03-03-2015 earned sales commissions: $25,000

f) 03-30-2015 paid automobile expenses for the month: $4,500

g) 03-30-2015 paid office salaries: $8,000

h) 03-31-2015 determined the cost of supplies used: $1,500

i) 03-31-2015 paid cash dividends: $1,500

Answers

Answer 1

Answer and Explanation:

The journal entries are shown below:

a. Cash Dr $20,000

     To Capital $20,000

(being the issuance of the capital stock is recorded)

b. Rent Dr $5,000

      To cash $5,000

(being the rent paid is recorded)

c. Supplies dr $1,500

       To Account payable $1,500

(being the supplies purchased on account is recorded)

d. Account payable Dr $1,000

     To cash $1,000

(being the amount paid is recorded)

e. Cash Dr $25,000

       To sales commission $25,000

(being the sales commission earned is recorded)

f. Automobile expense $4,500

     To Cash $4,500

(being cash paid is recorded)

g. Office salaries Dr $8,000

      To cash $8,000

(being cash paid is recorded)

h Supplies expense $1,500

    To supplies  $1,500

(being supplies expense is recorded)

g. Dividend payable $1,500

     To Cash $1,500

(being dividend paid is recorded)


Related Questions

A new tennis court complex is planned. Each of two alternatives will last 18 years, and the interest rate is 7%. Use present worth analysis to determine which should be selected.

Construction Cost Annual O&M
A $500,000 $25,000
B 640,000 10,000

Answers

Answer:

B should be selected.

Explanation:

Below is the calculation of net present worth:

Present value of A = -500000 - 25000 * (P/A, 7%,18)

Present value = -500000 - 25000 * 10.059087  

Present value = -751477.17

Present value of B = -640000 - 10000 * (P/A, 7%,18)

Present value = -640000 - 10000 * 10.059087

Present value = -740590.87

The present value of B is lower so it will be selected.

You have accepted a job as the president and CEO of a large transportation conglomerate. Over the years, the conglomerate has acquired a number of unrelated divisions. Your first action as CEO is to complete a strategic plan.

Business Projected Growth Rate Current market share
Shipping Low 1%
Cargo inspection High 5%
Railroad loading Low 75%
Freight forwarding High 70%

Which of the following divisions would you take profits from and continue to run?
a. Railroad loading
b. Shipping
c. Freight forwarding
d. Cargo inspection

Answers

Answer: a. Railroad loading

Explanation:

This question relates to the BCG matrix which allows a company with multiple divisions to know how to deal with its various divisions based on their growth rate and market share.

The question specifically relates to a matrix called "Cash cows". Cash cows are divisions that have a significant market share but a low growth rate. These divisions are stable and bring more money into the company than they cost to run.

This allows us to take profits from them and invest in other. The Railroad loading controls a significant market share of 75% but has a low growth rate so is a Cash cow.

The concept of leverage is that a.a high debt-to-equity ratio is favorable. b.it is appropriate to borrow if the return on the assets is greater than the cost of the financing. c.it is appropriate to borrow as long as the lender approves the loan. d.it is unfavorable to borrow funds rather than raise the capital from stockholders.

Answers

Answer:

b. it is appropriate to borrow if the return on the assets is greater than the cost of the financing.

Explanation:

A leverage can be defined as a process which typically involves the use of fixed-charged assets or items in a business with the intention of multiplying potential financial gains and returns.

In Financial accounting, the concept of leverage is that it is appropriate for a business firm to borrow an amount of money (debt), if the return on the assets (capital gain or income) is greater than the cost of the financing (debt or borrowed money).

Basically, financial leverage which is also known as trading on equity, is the utilization of debt (borrowed money) to acquire or purchase new assets with the intent and expectation that the income generated from these assets would exceed the cost incurred from borrowing. Thus, a business that engages in financial leveraging assumes that it would generate a higher income or capital gain from the amount of debt (borrowed money) used in its capital structure.

If a monopoly charges higher prices to consumers who buy smaller quantities than to consumers who buy larger quantities, then

Answers

Answer:

Explanation:

Monopoly is the form of market in which the single market trading products and services are discussed and then the possibility of producing good economic profit is given. The monopoly is linked to the absence of a competitive scenario.

In large volumes, when the customer buys items, individuals are only impacted by the tiniest price fluctuation. Consumers who buy fewer amounts of items are, by contrast, subject to higher pricing as the smallest price changes do not much affect them. There is therefore increased demand price elasticity for customers who purchase bigger amounts of items.

You are told that standing up during the Cowboys football game will give you a better view of the field. However, if everyone stands up at the same time, then your view is obscured. This example best describes:
a. inclusion of an irrelevant variable.
b. a violation of ceteris paribus .
c. a fallacy of composition.
d. a post hoc ergo propter hoc fallacy.
e. an omission of a relevant variable.

Answers

Answer:

I think the answer is e. Because you the variable that if everyone stands up you cant see is omitted.

Which statement below best describes what will most likely happen, from an economic standpoint, when a music group with growing popularity goes on tour and sells out a certain venue in hours with tickets for $25 apiece?

a. Nothing changes, since the market is already clearing.
b. The price of tickets for future concert dates will rise until it hits equilibrium.
c. The group will cancel the concert and give everyone a refund.
d. The group will add more performance dates with tickets at a lower cost.

Answers

Answer:

A

Explanation:

Market clears when quantity supplied equals quantity demanded. here the market is in equilibrium

Equilibrium price is the price at which quantity demand equal quantity supplied. Above equilibrium price there is a surplus - quantity supplied exceeds quantity demanded.

Below equilibrium price there is a shortage - quantity demanded exceeds quantity supplied

The management of Nicto Company plans to have an inventory at the end of each month equal to 30% of the next month's sales. Budgeted sales in units over the next three months are 87,000 in October, 127,000 in November, and 107,000 in December. Budgeted production for November would be:

Answers

Answer:

Production= 121,000

Explanation:

To calculate the budgeted production for November, we need to use the following formula:

Production= sales + desired ending inventory - beginning inventory

Production=  127,000 + (107,000*0.3) - (127,000*0.3)

Production= 127,000 + 32,100 - 38,100

Production= 121,000

To maintain competitive prices, control of costs is critical. Management has considered moving production overseas, but so far they are committed to remaining in the U.S. Management has decided to permit their employees to participate in setting up a new standard cost system. Management likely expects the new standard cost system, along with the employee input, to provide all of the following benefits except that:_______

a. Employees who participate in setting standards may be more efficient.
b. Standard costs will help management in uncovering potential cost problems.
c. Unfavorable variances are more likely to occur
d. Standard costing permits management by exception, which should save some time.

Answers

Answer:

C)Unfavorable variances are more likely to occur.

Explanation:

From the question we are informed about an instance, whereby To maintain competitive prices, control of costs is critical. Management has considered moving production overseas, but so far they are committed to remaining in the U.S. Management has decided to permit their employees to participate in setting up a new standard cost system. In this case, Management likely expects the new standard cost system, along with the employee input, to provide all of the following benefits

✓ Employees who participate in setting standards may be more efficient.

✓Standard costs will help management in uncovering potential cost problems.

✓Standard costing permits management by exception, which should save some time.

Competitive pricing can be regarded as process involving selection of strategic price points so that advantage of a product/service can be take base on market relative to competition. Competitive pricing can be utilized in a case whereby price for a product/ service has gotten to level of equilibrium. Cost control can be regarded as practice which involves identification as well as reduction of business expenses so that profit can be increased usually begins as budgeting process.

At the beginning of the current season on April 1, the ledger of Granite Hills Pro Shop showed Cash $3,065; Inventory $4,065; and Common Stock $7,130. The following transactions occurred during April 2017

Apr
5 Purchased golf bags, clubs, and balls on account from Arnie Co. $1,695, terms 3/10, n/60.
7 Paid freight on Arnie Co. purchases $90.
9 Received credit from Arnie Co. for merchandise returned $395.
10 Sold merchandise on account to members $1,514, terms n/30.
12 Purchased golf shoes, sweaters, and other accessories on account from Woods Sportswear $938, terms 2/10, n/30.
14 Paid Arnie Co. in full.
17 Received credit from Woods Sportswear for merchandise returned $138.
20 Made sales on account to members $915, terms n/30.
21 Paid Woods Sportswear in full.
27 Granted credit to members for clothing that did not fit properly $90.
30 Received payments on account from members $1,379.

Requried:
Journalize the April transactions using a periodic inventory system.

Answers

Answer and Explanation:

The journal entries are shown below:

On April 5

Purchase Dr $1,695

    To account payable $1,695

(Being purchase on account is recorded)

On April 7

Freight in Dr $90

   To cash $90

(being cash paid is recorded)

On April 9

Account payable Dr $395

      To Purchase return & allowances $395

(being received the credit on returned)

On April 10

Account receivable Dr $1,514

         To Sales $1,514

(being merchandise sold on credit)

On April 12

Purchase Dr $938

    To account payable $938

(Being purchase on account is recorded)

On April 14

Account payable  $1,300

     To Cash $1,261

     To Purchase discount $39

(being cash paid)

On April 17

Account payable Dr $138

      To Purchase return & allowances $138

(being received the credit on returned)

On April 20

Account receivable Dr $915

         To Sales $915

(being merchandise sold on credit)

On APril 21

Account payable  $800

     To Cash $784

     To Purchase discount $16

(being cash paid)

On April 27

Sales returns & allowances $90

    To account receivable $90

(Being credit granted is recorded)

On April 30

Cash Dr 1,379

    To account receivable $1,379

(being cash received is recorded)

Manero Company included the following information in its annual report: 20X3 20X2 20X1 Sales$178,400 $162,500 $155,500 Cost of goods sold 115,000 102,500 100,000 Operating expenses 50,000 50,000 45,000 Operating income 13,400 10,000 10,500 In comparison to year 20X2, the increase in operating income of 20X3 was primarily caused by the effect of margin increase of (ignore taxes):Multiple Choice$2,422.$3,400.$978.$1,194.

Answers

Answer:

Manero Company

In comparison to year 20X2, the increase in operating income of 20X3 was primarily caused by the effect of margin increase of

= $3,400.

Explanation:

a) Data and Calculations:

                                    20X3        20X2         20X1

Sales                        $178,400  $162,500 $155,500

Cost of goods sold    115,000    102,500   100,000

Operating expenses 50,000     50,000     45,000

Operating income      13,400      10,000      10,500

Increase in operating income of 20X3 compared to 20X2 is $3,400 ($13,400 - $10,000)

This increase represents 34% increase in the margin of 20X3 when compared to 20X2.  The increase resulted from increased sales revenue.

The financial statements of the Kingbird, Inc. reports net sales of $323700 and accounts receivable of $49000 and $29000 at the beginning of the year and end of year, respectively. What is the accounts receivable turnover for Kingbird

Answers

Answer:

See below

Explanation:

Given that;

Net sales = $323,700

Beginning accounts receivables = $49,000

Ending accounts receivables = $29,000

Account receivable turnover is computed as

= Net credit sales / Average accounts receivables

Average accounts receivables = $49,000 + $29,000 / 2 = $39,000

Net sales = $323,700

Then,

Accounts receivable turnover = $323,700 / $39,000

Account receivables turnover = 8.3 times

An investor sells 100 shares short at $43. The sale requires a margin deposit equal to 60 percent of the proceeds of the sale. The company paid a cash dividend of $1 per share. If the investor closed the position at $38, what was the percentage earned or lost on the investment

Answers

Answer:

15.5%

Explanation:

We first calculate the beginning value of the investment

= 43$x100 = 4300

We find ending value = $38x100 = 3800

We find dividend = $1x100 = $100

Profit therefore = 4300-3800-100 = 400

Investment = 60% x 4300= 2580

ROI = 400/2580 = 0.1550 = 15.5%

Therefore calculated percentage = 15.5%

Thank you!

XYZ has the following for the January budget: Budgeted sales are $210,000; Cost of goods sold averages 66% of sales; Marketing costs are $3,600; Distribution costs are $5,300; Administrative costs are $10,100. The budgeted nonmanufacturing costs are

Answers

Answer:

Budgeted manufacturing cost= $138,600

Explanation:

Giving the following information:

Budgeted sales are $210,000

Cost of goods sold averages 66% of sales

To calculate the budgeted manufacturing costs, we need to use the following formula:

Budgeted manufacturing cost= sales*COGS ratio

Budgeted manufacturing cost= 210,000*0.66

Budgeted manufacturing cost= $138,600

What do we call interest on interest?

Answers

Answer:

Interest-on-interest, also referred to as 'compound interest', is the interest that is earned when interest payments are reinvested.

Interest-on-interest, also referred to as 'compound interest', is the interest that is earned when interest payments are reinvested.

It is primarily used in the context of bonds, whose coupon payments are assumed to be re-invested and held until sale or maturity.

Interest-on-interest applies to the principal amount of the bond or loan and to any other interest that has previously accrued.

Formal written promises to pay suppliers or lenders specified sums of money at definite future times are known as a.accounts receivable. b.notes payable. c.accounts payable. d.All of these choices are correct.

Answers

Answer:

B)Notes payable.

Explanation:

Notes payable can be regarded as written agreements which is a (promissory notes) whereby there is agreement by one party to pay other party a definite amount of cash. Note payable can as well be regarded as loan between two parties. A note payable usually consist information such as the amount to be paid as well as interest rate. It should be noted that Formal written promises to pay suppliers or lenders specified sums of money at definite future times are known as Notes payable.

Milano Pizza is a small neighborhood pizzeria that has a small area for in-store dining as well as offering take-out and free home delivery services. The pizzeria’s owner has determined that the shop has two major cost drivers—the number of pizzas sold and the number of deliveries made. The pizzeria’s cost formulas appear below:
Fixed Cost Cost per Cost per
per Month Pizza Delivery
Pizza ingredients $5.00
Kitchen staff $6,030
Utilities $670 $0.90
Delivery person $2.70
Delivery vehicle $690 $2.10
Equipment depreciation $448
Rent $1,990
Miscellaneous $790 $0.15
In November, the pizzeria budgeted for 1,740 pizzas at an average selling price of $13 per pizza and for 200 deliveries. Data concerning the pizzeria’s actual results in November appear below:
Actual Results
Pizzas 1,840
Deliveries 180
Revenue $24,530
Pizza ingredients 8,290
Kitchen staff $5,970
Utilities $915
Delivery person $486
Delivery vehicle $998
Equipment
depreciation $448
Rent $1,990
Miscellaneous $826
Required:
Complete the flexible budget performance report that shows both revenue and spending variances and activity variances for the pizzeria for November.

Answers

Answer:

Milano Pizza

Flexible Budget Performance Report for November

                                            Static         Flexible    Actual          Variances

                                          Budget       Budget     Results  Spending  Activity                                                                                              

Sales Revenue               $22,620     $23,920  $24,530     $610 F  $1,300 F  

Pizza ingredients              $8,700       $9,200    $8,290     $910 F    $500 U  

Kitchen staff                       6,030        $6,030      5,970         60 F           0 N

Utilities                               2,236        $2,326          915       1,411 F        90 U

Delivery person                   540            $486         486            0 N        54 F

Delivery vehicle                  1,110          $1,068         998          70 F         42 F

Equipment depreciation     448            $448          448            0 N          0 N

Rent                                  1,990          $1,990       1,990            0 N          0 N

Miscellaneous                   1,051          $1,066         826       240 F          15 U

Total expenses           $22,105        $22,614  $19,923   $2,691 F    $509 U

Explanation:

a) Data and Calculations:

Pizzeria's Cost Formulas:

                                  Fixed Cost    Cost per     Cost per    Static  

                                  per Month        Pizza        Delivery   Budget

Pizza ingredients                               $5.00                         $8,700

Kitchen staff                  $6,030                                             6,030

Utilities                             $670         $0.90                          2,236

Delivery person                                                   $2.70           540

Delivery vehicle              $690                            $2.10           1,110

Equipment depreciation $448                                                448

Rent                              $1,990                                              1,990

Miscellaneous                $790             $0.15                         1,051

Budgeted pizzas for November = 1,740

Average selling price per pizza = $13

Average deliveries for the month = 200

Sales revenue = $23,920 (1,840 * $13)

Flexing the budget:

                                  Fixed Cost Cost per Cost per  Flexible

                                  per Month   Pizza     Delivery   Budget

Pizza ingredients                         ($5.00 * 1,840)          $9,200

Kitchen staff                  $6,030                                      6,030

Utilities                             $670   ($0.90 * 1,840)           2,326

Delivery person                                           $2.70*180     486

Delivery vehicle              $690                    $2.10*180   1,068

Equipment depreciation $448                                         448

Rent                              $1,990                                       1,990

Miscellaneous                $790    ($0.15*1,840)              1,066

Actual results in November:

Pizzas 1,840

Deliveries 180

Revenue $24,530

Pizza ingredients 8,290

Kitchen staff $5,970

Utilities $915

Delivery person $486

Delivery vehicle $998

Equipment  depreciation $448

Rent $1,990

Miscellaneous $826

To complete the flexible budget performance report for Milano Pizza in November, we will calculate the revenue and spending variances, Here's the breakdown:

Revenue Variance:

$610 (Favorable)

Spending Variances :

a. Pizza Ingredients:

$910 (Unfavorable)

b. Kitchen Staff:

$60 (Favorable)

c. Utilities:

-$903 (Favorable)

d. Delivery Person:

$0 (Favorable)

e. Delivery Vehicle:

$620 (Unfavorable)

f. Equipment Depreciation:

$0 (Favorable)

g. Rent:

$0 (Favorable)

h. Miscellaneous:

$523 (Unfavorable)

Activity Variances:

a. Pizzas:

100 (Favorable)

b. Deliveries:

-20 (Unfavorable)

Overall Performance:

Revenue Variance: $610 (Favorable)

Total Spending Variances:  -$590 (Unfavorable)

Total Activity Variances:   80 (Favorable)

The flexible budget performance report for Milano Pizza in November shows a favorable revenue variance of $610, an unfavorable spending variance of $590, and a favorable activity variance of 80.

Learn more about flexible budget here:

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property has Gross Scheduled Income of $100,000. The vacancy rate and credit rate allowance is 3% whereas Operating expenses are $34,000. a) What will be the Cap. Rate if you purchased the property for $600,000

Answers

Answer:

The answer is "[tex]10.5\%[/tex]"

Explanation:

Following are the Cap rate:

 [tex]= \frac{(Income \times (1 - vacancy\ rate) - operating \ expense)}{\text{purchase price of property}}[/tex]

[tex]= \frac{(\$ 100,000 \times 0.97 - \$ 34,000)}{\$ 600,000}\\\\= \frac{\$ 63,000}{ \$ 600,000}\\\\= 10.5\%[/tex]

The financial statements of the Sunland Company reports net sales of $828000 and accounts receivable of $79200 and $43200 at the beginning of the year and end of year, respectively. What is the average collection period for accounts receivable in days

Answers

Answer:

See below

Explanation:

Given the above information, the average collection period in days is computed as

= Average balance of account receivables / Net credit sales × 365

Average balance of account receivables = ($79,200 + $43,200) / 2

= $61,200

Net credit sales = $828,000

= $61,200 / $828,000 × 365

= 26.97 days

= 27 days

Hence the average collection period in days is 27 days

Which of the following is the best definition of transferable skills?

Answers

Answer:

Skills that you may have learned in one context that you can take with you to many other contexts and industries.

Explanation:

Considering the available options, the best definition of transferable skills is "Skills that you may have learned in one context that you can take with you to many other contexts and industries."

This is based on the fact that transferable skills are skills and talents or proficiency that are considered suitable and valuable across different situational roles, including social context, and professional context. Good examples are creativity, leadership, and time management.

According to the CAPM, what is the expected market return given a required return on a security of 14.6%, a stock beta of 1.2, and a risk-free interest rate of 5%

Answers

Answer:

13%

Explanation:

According to the capital asset price model: Expected rate of return = risk free + beta x (market rate of return - risk free rate of return)

14.6% = 5% + 1.2(market rate of return  - 5%)

14.6% = 5% + 1.2 x market rate of return - 6%

14.6% = -1%+ 1.2 x market rate of return

14.6% + 1% = + 1.2 x market rate of return

15.6% = + 1.2 x market rate of return

15.6% / 1.2 = market rate of return

market rate of return = 13%

Melanie is the director of human resources for a small manufacturing firm. She has a strong personal interest in technology, and is known throughout the firm as the one with the most knowledge about new kinds of communications technologies. If the firm decides to upgrade its network, Melanie will probably function in what role in the firm's buying center

Answers

Answer:

Influencer

Explanation:

An influencer is a person that has the ability to affect the purchasing decision of customers through their authority, position, relationship, or relationship.

They have good social relations and this is an asset in directing customer buying decision.

In the given scenario Melanie has a strong personal interest in technology, and is known throughout the firm as the one with the most knowledge about new kinds of communications technologies.

This knowledge will be beneficial in the buying centre, where she can be an influencer.

Mullee Corporation produces a single product and has the following cost structure: Number of units produced each year 7,000 Variable costs per unit: Direct materials $ 51 Direct labor $ 12 Variable manufacturing overhead $ 2 Variable selling and administrative expense $ 5 Fixed costs per year: Fixed manufacturing overhead $441,000 Fixed selling and administrative expense $112,000 The absorption costing unit product cost is:________
a. $65 per unit
b. $128 per unit
c. $63 per unit
d. $149 per unit

Answers

Answer:

unitary absorption production cost= $128

Explanation:

The absorption costing method includes all costs related to production, both fixed and variable. The unit product cost is calculated using direct material, direct labor, and total unitary manufacturing overhead.

First, we need to calculate the unitary fixed manufacturing overhead:

Unitary fixed overhead= 441,000 / 7,000= $63

Now, the unitary absorption production cost:

unitary absorption production cost= 51 + 12 + 2 + 63

unitary absorption production cost= $128

Concentration is the ability to focus and pay​

Answers

Answer:

nice

Explanation:

Concentration is the ability to focus and pay

As reported by the Bureau of Labor Statistics, the CPI for Airfare in 2263 was 586.1 (using a base year of 1914 = 100). The CPI for Airfare in 2264 was 605.7. Based on this data, what was the inflation rate of airfare from 2263 to 2264?

Answers

Answer: 3.34%

Explanation:

Firstly, we have to calculate the difference in CPI from the year 2263 to 2264 which will be:

= 605.7 - 586.1

= 19.6

Then, the inflation rate will be:

= Difference in CPI / Base CPI × 100

= 19.6/586.1 × 100

= 3.34%

The inflation rate is 3.34%.

macarthy landscape supply's selected accounts follow Selling Expenses $12,900 Interest Revenue 900 Net Sales Revenue 134,700 Cost of Goods Sold 114,000 Administrative Expense 10,200 compute gross profit percentage

Answers

Answer:

15.37%

Explanation:

Computation of the gross profit percentage

First step is to calculate the Gross profit using this formula

Gross profit = Net sales revenue - Cost of goods sold

Let plug in the formula

Gross profit= $134,700 - $114,000

Gross profit= $20,700

Now let determine the Gross profit percentage using this formula

Gross profit percentage = Gross profit / net sales revenue

Let plug in the formula

Gross profit percentage= $20700/ $134700

Gross profit percentage= 15.37%

Therefore Gross profit percentage is 15.37%

The
purpose or objectives of
Competition policy​

Answers

Answer:

enhance consumer welfare by promoting competition

Explanation:

if i wrote any more, you wouldn't even truly understand what i wrote or how it connects with your question. :/

Because stocks rely on dividends as the principal source of cash flow, ascertaining stock prices is an easier and more precise process than the valuation of bonds, which relies on variable coupon payments.

a. True
b. False

Answers

Answer:

B

Explanation:

Shares grants ownership rights to holders of the shares.

The payment of stock is not fixed. it is variable and it depends on the net income earned by a company. stockholders are paid after bondholders have been paid.

bonds are debt instruments issued by a company

coupon payments are fixed and contractual.

bonds are thus easier to value

On April 15, 2012, Andy purchased some furniture and fixtures (7-year property) for $10,000 to be used in his business. He did not elect to expense the equipment under Section 179 or bonus depreciation. On June 30, 2020, he sells the equipment. What is the cost recovery deduction for 2020

Answers

Answer:

$874.50

Explanation:

Calculation to determine the cost recovery deduction for 2020

2020 cost recovery deduction = $10,000 × 17.49% × ½

2020 cost recovery deduction = $874.50

Therefore the cost recovery deduction for 2020 is $874.50

ABC Company's production budget for March is 32,000 units. Budgeted fixed overhead is $64,000. ABC's standard fixed overhead application rate is $2 per machine hour and each unit is allowed a standard of 1 hour of machine time. Actual fixed overhead for March is $67,000 Actual production in March is 36,000 units. To calculate its standard fixed overhead application rate, ABC divided its budgeted (units/overhead) by its budgeted (units/overhead)

Answers

Answer:

Overheads by its budgeted units.

Explanation:

Given that

Budgeted fixed overhead = $64,000

Budgeted output = 32,000 units

We know that

Standard fixed overhead application rate is

= Budgeted fixed overhead ÷ Budgeted output

= $64,000 ÷ 32,000

= $2 per unit

So, Overheads by its budgeted units.

Gilmore, Inc., had equity of $135,000 at the beginning of the year. At the end of the year, the company had total assets of $290,000. During the year, the company sold no new equity. Net income for the year was $29,000 and dividends were $3,400. a. What is the sustainable growth rate for the company

Answers

Answer:

A. 18.96%

B. 18.96%

C. 15.94%

Explanation:

A. Calculation to determine the sustainable growth rate for the company

First step is to calculate the Ending equity

Ending equity = 135,000 + 29,000 -3,400

Ending equity=$160,600.

Second step is to calculate the return on equity

Return on equity =29,000/160,600

Return on equity=0.18057285

Third step is to calculate the retention ratio

Retention ratio =(Net income- dividends) / Net income

Retention ratio= (29,000-3400) / 29,000

Retention ratio=25,600 /29,000

Retention ratio=0.88275862.

Now let calculate the Sustainable growth rate using this formula

Sustainable growth rate = (Return on equity *Retention ratio) / [1-(Return on equity*retention ratio)]

Let plug in the formula

Sustainable growth rate=(0.18057285*0.88275862)/ [1-(0.18057285*0.88275862)]

Sustainable growth rate=0.15940224/ [1-0.15940224]

Sustainable growth rate=0.1896*100

Sustainable growth rate=18.96%.

b. Calculation to determine the sustainable growth rate if you use the formula ROE band beginning of period equity

First step is to calculate the return on equity using beginning of the period equity

Return on equity using beginning of the period equity=$29,000 /135,000

Return on equity using beginning of the period equity=0.21481481.

Now let calculate the sustainable growth rate if you use the formula ROE band beginning of period equity

roe * b = 0.21481481*0.88275862

ROE band=0.1896*100

ROE band=18.96%.

c.return on equity using ending of period equity = 29,000/160,600

=>0.18057285

roe*b=>0.18057285*0.88275862

=>0.1594

=>15.94%.

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