A physical inventory on December 31 shows 4000 units on hand. Waterway sells the units for $13 each. Waterway uses the periodic inventory method. What is the cost of goods available for sale?

Answers

Answer 1

Question Completion:

Waterway Company's records show the following inventory activity:

Inventory, Jan. 1 Units 10,000 Cost $9.20

Purchase, June 18 Units 9,000 Cost $8.00

Nov.8 Units 6,000 Cost$7.00

Answer:

Waterway Company

The cost of goods available for sale is:

$206,000.

Explanation:

a) Data and Calculations:

Ending inventory = 4,000 units

Selling price of units = $13 each

Inventory Records:

Inventory, Jan. 1    10,000 Cost $9.20     $92,000

Purchase, June 18 9,000 Cost $8.00        72,000

Purchase, Nov.8    6,000 Cost$7.00         42,000

Cost of goods available for sale =       $206,000

b) The cost of goods available for sale is the value of beginning inventory and all purchases during the period.  It is from this total that costs are allocated to the cost of goods sold and the ending inventory.


Related Questions

What are the differences between the five-stage model of team development and the punctuated equilibrium model?

Answers

Answer: The five stage model of a team Development include; forming, storming, norming, performing and adjourning, Punctuated Equilibrium, suggest there are no steps, just 2 phases during research.

Explanation:

The five stage model of a team Development include; forming, storming, norming, performing and adjourning.

Forming involves acquittance with the members, understand scope of the project and establish good relationships.

Storming involves members accepting they're part of the project group and resist constraint on individualism.

In norming, the group establishes how they can work together.

Performing is being functional

Adjsuting, the team prepares for high disbandment

Punctuated Equilibrium, suggest there are no steps, just 2 phases during research.

On December 31, Strike Company traded in one of its batting cages for another one that has a cost of $500,000. Strike receives a trade-in allowance of $11,000. The old equipment had an initial cost of $215,000 and has accumulated depreciation of $185,000. Depreciation has been recorded up to the end of the year. The difference will be paid in cash. What is the amount of the gain or loss on this transaction

Answers

Answer:

the amount of loss is $19,000

Explanation:

The computation of the amount of the gain or loss is shown below:

Old equipment cost is

= Initial cost of the equipment - accumulated depreciation

= $215,000 - $185,000

= $30,000

Now the gain or loss is

= Book value of an equipment - trade in allowance

= $30,000 - $11,000

= $19,000

hence, the amount of loss is $19,000

We simply applied the above formula so that the correct value could come

And, the same is to be considered

Joe plans to fund his individual retirement account (IRA) with the maximum contribution of $2,500 at the end of each year for the next 30 years. If Joe can earn 10 percent on his contributions, how much will he have at the end of the thirtieth year?
a. $411,235
b. $611,235.
c. $23,567.
d. $43,567.

Answers

Answer:

FV= $411,235.06

Explanation:

Giving the following information:

Annual deposit= $2,500

Number of periods= 30 years

Interest rate= 10%

To calculate the future value, we need to use the following formula:

FV= {A*[(1+i)^n-1]}/i

A= annual deposit

FV= {2,500*[(1.1^30) - 1]} / 0.1

FV= $411,235.06

The manager of Stock Division projects the following for next year: Sales $185,000 Operating income $58,500 Operating assets $375,000 The manager can invest in an additional project that would require $40,000 investment in additional assets and would generate $6,000 of additional income. The company's minimum rate of return is 14%. What is the residual income for Stock Division without the additional investment

Answers

Answer: $6000

Explanation:

The residual income for Stock Division without the additional investment will e calculated as:

= Operating Income - (Operating assets × Required rate of return)

= $58500 - ($375000 × 14%)

= $58500 - $52500

= $6000

A firm has a capital structure with $14 in equity and $72 of debt. The cost of equity capital is 14.16% and the pretax cost of debt is 5.34%. If the marginal tax rate of the firm is 28.94% Compute the weighted average cost of capital of the firm.

Answers

Answer: 5.48%

Explanation:

Total capital = 14 + 72 = $86

Weight of equity = 14/86

Weight of debt = 72/86

WACC = (Weight of debt * Cost of debt * ( 1 - tax)) + (Weight of equity * cost of equity)

= (72/86 * 5.34% * (1 - 28.94%)) + (14/86 * 14.16%)

= 0.0317687776744186 + 0.02305116279

= 5.48%

Discretionary costs have two important features. The first feature arises from periodic decisions regarding the maximum amount to be incurred. The second feature is it has no measurable cause-and-effect relationship between output and ________.
a. resources available
b. discrete differences in sales volume
c. market costs
d. resources used

Answers

Answer:

d. resources used

Explanation:

Discretionary cost is simply a cost derived from discretionary expenses. It is the cost with which a business or household can do withoit. Discretionary expenses are usually nonessential spending in nature as it is usually wants rather than needs. , Discretionary are simply non-essential expenses. They are expenses for things we don't need e.g eating out, gifts and others.

A firm has an equity multiplier of 1.57, an unlevered cost of equity of 14 percent, a levered cost of equity of 15.6 percent, and a tax rate of 40 percent. What is the cost of debt

Answers

Answer:

10.45 %

Explanation:

Calculation for What is the cost of debt

Using this formula

Levered cost of equity=Unlevered cost of equity+Equity multiplier(1-Tax rate)(Unlevered cost of equity-Cost of debt)

Let plug in the formula

.156 = .14 + .57(1 −.21)(.14 − Cost of debt )

.156 = .14 + .57(.79)(.14 − Cost of debt )

Cost of debt= .1045 *100

Cost of debt= 10.45%

Note that equity multiplier of 1.57 -1 will give us .57

Therefore the cost of debt will be 10.45%

TEN POINTS! Fairfield is a small, rural town in the countryside of Pennsylvania. The three biggest stores there are a natural foods shop, a sporting goods shop, and an organic bakery. Which two shops are most likely in competition with each other? The natural foods shop and the sporting goods shop The natural foods shop and the organic bakery The organic bakery and the sporting goods shop They are all in equal competition

Answers

Answer:

The Natural Foods Shop and The Bakery

Explanation:

These two stores sell like goods (food) while the sporting goods doesn't sell food

Answer:

the natural food shop and the bakery

Exeter has a materials standard of 1 pound per unit of output. Each pound has a standard price of $25 per pound. During July, Exeter paid $138,000 for 5,040 pounds, which it used to produce 4,780 units. What is the direct materials price variance?

Answers

Answer:

$19,595 unfavorable

Explanation:

The computation of direct material price variance is shown below;

= (Actual price - Standard price) × Actual quantity used

Given that;

Actual price = $138,000/4,780 units

= $28.87 × 1 pound

= $28.87 per pound

Actual quantity used = 4,780 units

Standard price = $25 per pound

= ($28.87 per pound - $25 per pound) × 4,780 units

= ($3.87 per pound) × 5,040 pounds

= $19,595 unfavorable

The direct material price variance is unfavorable because actual price is more than standard price.

In September 2008, the stock market fell sharply and continued to perform poorly due to the financial crisis. How did this change impact GDP in the economy?

Answers

Answer:

Many people's wealth is held in stocks and as the price of stocks collapsed, they lost wealth.

Imagine that this happened to you. One day you are rich and that affects your spending habits. In a matter of few days or weeks, you lose a large portion of your wealth. So now, you are less rich or even poor. So your spending habits will be altered, i.e. you will spend less.

If you consider the economy as a whole, aggregate demand will fall, resulting in a decrease of aggregate supply, and an overall decrease of the GDP.

Your Boston-headquartered manufacturing company, Wruck Enterprises, obtained a 54-million-peso loan from a Mexico City bank last month to fund the expansion of your Monterrey, Mexico, plant. The exchange rate was 14 U.S. cents per peso when you took out the loan, but since then the exchange rate has dropped to 7 U.S. cents per peso. Has Wruck Enterprises made a gain or a loss due to the exchange rate change, and how much

Answers

Answer: 3.78 million dollars

Explanation:

Based on the information given in the question, the amount of money that Wruck Enterprises would pay when the exchange rate is 7 US cents per peso would be:

= 54-million × 7 cent

= 378,000,000 cent

= 3.78 million dollars

When the exchange rate was 14 U.S. cents per peso , the amount paid would have been:

= 54 million × 14 cent

= 756,000,000 cent

= 7.56 million dollars

Therefore, Wruck Enterprises made a gain of (7.56 million - 3.78 million) = 3.78 million dollars

Which of the following scenarios BEST illustrates the role of money as a medium of exchange?

A
Jane writes a $600 check to pay her rent.
B
Jane has a $500 balance on her credit card.
C
Jane puts 5% of her income into savings each month.
D
Jane uses her investments as collateral for a business loan.

Answers

Answer:it’s A

Explanation: I just took a test with this question

Scenarios that best illustrates the role of money as a medium of exchange is Jane writes a $600 check to pay her rent. Option (a) is correct.

What do you mean by Exchange?

Giving or receiving something in exchange for another is known as an exchange.

As a means of exchange, money makes transactions for goods and services easier. Producers trade money for the products they sell to wholesalers. Retailers then sell the goods to consumers in exchange for money from wholesalers, who in turn sell their products to them.

The first function of money is that it is a medium of trade, which implies that it works as a go-between for buyers and sellers. The accountant now trades accounting services for money instead of shoes when they were first introduced.

Therefore, Option (a) is correct. Scenarios that best illustrates the role of money as a medium of exchange is Jane writes a $600 check to pay her rent.

Learn more about Exchange, here;

https://brainly.com/question/26407800

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How does money function as a medium of exchange?
A. It allows people to more easily buy and sell products
B. It holds its value over time or when transferred.
C It holds its value over time or when transterred
D. It has a value determnined by the government

Answers

Answer:

A

Explanation:

Prior to money people bartered goods

The money function as a medium of exchange as it  allows people to more easily buy and sell products.

What is a medium of exchange?

Any item that is commonly accepted in exchange for goods and services is referred to as a medium of exchange.

Currency or money is the most widely utilized medium of exchange in modern economies, and money serves as a medium of exchange by making it easier for people to buy and sell goods.

Therefore, option A is correct.

Learn more about money, refer to:

https://brainly.com/question/22984856

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12.Sunnydale Organics, Inc. harvests crops in roughly 90-day cycles based on a 360-day year. The firm receives payment from its harvests sometime after shipment. Due in part to the firm's rapid growth, it has been borrowing to finance its harvests using 90-day bank notes on which the firm pays 12 percent discount interest. If the firm requires $60,000 in proceeds from each note, what must be the face value of each note

Answers

Answer: $61857

Explanation:

Let the face value of each note be represented by y.

We should also note that we are given a time period of 90 days = 3 months.

Discount interest = 12%. This will be 3% for every 3 months.

Face value of each nite will then be:

y = 60000/(100%-3%)

y = 60000 / 97%

y = 60000/0.97

y = 61,856.67

Kim's Bridal Shoppe has 10,200 shares of common stock outstanding at a price of $36 per share. It also has 215 shares of preferred stock outstanding at a price of $87 per share. There are 520 bonds outstanding that have a coupon rate of 5.5 percent paid semiannually. The bonds mature in 17 years, have a face value of $1,000, and sell at 93 percent of par. What is the capital structure weight of the common stock?

Answers

Answer:

26.43 %

Explanation:

The Capital Structure is based on  the Market Weight of the Sources of Finance as shown below :

Equity market value = Number of shares × price/share

Equity market value  = 10,200 ×  $36

Equity market value = $367,200

Current debt value = Number of bonds × price/bond

Current debt value = 520 × (1930)

Current debt value = $1,003,600

Preferred stock value = Number of shares × price/share

Preferred stock value = 215 ×  $87

Preferred stock value = $18,705

Total capital = Common equity value + Debt value + Preferred stock value

Total capital = $367,200 + $1,003,600 + $18,705

Total capital = $1,389,505

Weight of Equity = Equity value / Total capital

Weight of Equity  = $367,200 / $1,389,505

Weight of Equity = 26.43 %

The buck store is considering a project that will require additional inventory of 216,000 and will increase accounts payable by 181,000. accounts receivable are currently 525,000 and are expected to increase by 9% if this project is accepted. what is the projects initial cash flow for net working capital?
a. -$82,250b. -$12,250c. $12,250d. $36,250e. $44,250

Answers

Answer:

a. -$82,250

Explanation:

Calculation for what is the projects initial cash

flow for net working capital

Initial cash flow=-$216,000 + $181,000 - ($525,000 *0.09)

Initial cash flow=-$216,000 + $181,000 - $47,250

Initial cash flow = - $82,250

Therefore the projects initial cash

flow for net working capital will be - $82,250

Journalize Period Payroll The payroll register of Castilla Heritage Co. indicates $1,860 of social security withheld and $465 of Medicare tax withheld on total salaries of $31,000 for the period. Federal withholding for the period totaled $5,270. Retirement savings withheld from employee paychecks were $2,500 for the period. Provide the journal entry for the period's payroll. If an amount box does not require an entry, leave it blank.

Answers

Answer:

Details                                                                     Debit                  Credit

Salary Expense                                                     $31,000

Social Security Tax Payable                                                             $1,860

Medicare Tax Payable                                                                      $  465

Federal Withholding Tax Payable                                                    $5,270

Retirement Savings/ Contribution Payable                                      $2,500

Salary Payable                                                                                   $41,095

Last year's sales revenues at Coffee Connection were $27,000, and the cost
of sales was $24,840. What was Coffee Connection's gross profit margin last
year, expressed as a percentage?
A. 9%
B. 27%
C. 92%
D. 8%

Answers

Answer: it’s 8%

Explanation:

just took the test

A firm has a tax burden of 0.6, a leverage ratio of 1.2, an interest burden of 0.7, and a return-on-sales ratio of 14%. The firm generates $2.64 in sales per dollar of assets. What is the firm's ROE

Answers

Answer:

18.63%

Explanation:

Calculation for the firm's ROE

Using this formula for

ROE=(Tax burden)(Leverage ratio)(Interest burden)(Return-on-sales ratio)(Sales per dollar of assets)

Let plug in the formula

ROE = (.6)(1.2)(.7)(.14)(2.64)

ROE=18.63%

Therefore the firm's ROE is 18.63%

In general, value-creating diversification of General Electric under Jack Welch was:________
a) Economies of scope
b) Economies of scale
c) Market power
d) Financial economies
e) Brand loyalty

Answers

Answer:

b) Economies of scale

Explanation:

In general, value-creating diversification of General Electric under Jack  Welch was  Economies of scale.

He shut down factories, set workers loose, and offered a promise of "growing rapidly in a slow growth economy," titled a speech he made in 1981 shortly after he became President.

This period of mass restructuring gave him the surname of Neutron Jack when he took people out, much like a neutron bomb as he left the houses.

Baker is single and earned $225,200 of salary as an employee in 2018. How much should his employer have withheld from his paycheck for FICA taxes? (Rounded to the nearest whole dollar amount)
A) $11,453
B) $10,861
C) $10,415
D) $15,892

Answers

Answer: $11,453

Explanation:

In 2008:

FICA-Social Security tax was payable at 6.2% of a limit of $128,400.

FICA-Medicare tax was payable at 1.45% of the total amount of $225,200.

Additional Medicare tax was payable on any amount in excess of $200,000 at 0.9%.

= (6.2% * 128,400) + (225,200 * 1.45%) + ( (225,200 - 200,000) * 0.9%))

= $11,453

Vaughn Company made a purchase of merchandise on credit from Ivanhoe Company on August 8, for $8900, terms 2/10, n/30. On August 17, Vaughn makes the appropriate payment to Ivanhoe. The entry on August 17 for Vaughn Company is: Accounts Payable 8900 Purchase Returns and Allowances 178 Cash 8722 Accounts Payable 8900 Cash 8900 Accounts Payable 8722 Cash 8722 Accounts Payable 8900 Inventory 178 Cash 8722

Answers

Answer:

Accounts Payable 8900 Inventory 178 Cash 8722

Explanation:

The journal entry is shown below:

Accounts payable $8,900  

       To inventory             $178  ($8,900 × 2%)

       To Cash                    $8,722

(Being the payment is recorded)

Here the account payable is debited as it decreased the liabilities and the inventory and cash is credited as it also decreased the assets

Therefore the last option is correct

An investor is bearish on a particular stock and decided to buy a put with a strike price of $44. Ignoring commissions, if the option was purchased for a price of $.93, what is the break-even point for the investor

Answers

Answer:

$43.07

Explanation:

Strike price of Put Option = $44

Option purchased price = $0.93

Break-even point for the investor = [Strike price - Put Option purchased price}

= $44 - $0.93

= $43.07

Therefore, the Break-even point for the investor is $43.07

Brace Corporation uses direct labor-hours as the cost driver in its normal costing system. Brace budgeted that it would use 21,600 direct-labor hours during the year. At the end of the year, actual direct labor-hours for the year were 20,400 hours, the actual manufacturing overhead for the year was $506,920, and Brace had $20,440 of underapplied overhead. The budgeted manufacturing overhead must have been: Round to the nearest dollar.

Answers

Answer:

total estimated overhead costs for the period= $515,095.2

Explanation:

First, we need to calculate the allocated overhead:

Under/over applied overhead= real overhead - allocated overhead

20,440 = 506,920 - allocated overhead

allocated overhead= $486,480

Now, we can determine the predetermined overhead rate:

Allocated MOH= Estimated manufacturing overhead rate* Actual amount of allocation base

486,480= Estimated manufacturing overhead rate*20,400

Estimated manufacturing overhead rate= 486,480/20,400

Estimated manufacturing overhead rate= $23.847 per direct labor hour

Finally, the estimated overhead for the period:

Predetermined manufacturing overhead rate= total estimated overhead costs for the period/ total amount of allocation base

23.847= total estimated overhead costs for the period/21,600

total estimated overhead costs for the period= 21,600*23.847

total estimated overhead costs for the period= $515,095.2

Using the dividend growth model, explain why a firm would be hesitant to reduce the growth rate of its dividends.

Answers

Answer:

If a firm decreases its sustainable growth rate (g), the price of their stock will probably decrease. I will use the following example:

P₀ = Div₁ / (Re - g)

Div₁ = $2Re = 12%g = 5%

P₀ = $2 / (12% - 5%) = $28.57

if the growth rate g decreases to 2%, and the rest remains unchanged, then

P₀ = $2 / (12% - 2%) = $20

The three main methods that can be used to achieve the efficient use of a common resource are:___________.
A. property rights, production quotas, and ITQs
B. taxes, production quotas, and ITQs
C. property rights, marketable permits, and vouchers
D. property rights, production quotas, and marketable permits

Answers

Answer:

Option A:property rights, production quotas, and ITQs

Explanation:

A Common Resources is known simply as a resource for which rights are held in common by a group of individuals who has no exclusive ownership right. With common resources, property rights are not well-defined and are non-exclusive. In a common resource, an individual has the right to use the resource, but not to change its form or transfer it to other individuals. The policies that helps to improve efficiency include: production quotas, individual transferable quotas and property right.

Production quotas is simply an upper limit to the quantity of a good that may be produced legally.

An individual transferable quota is a production limit that is given to an individual who is free to transfer the quota to another person.

By the assignment of property rights, common property becomes private property.

At the beginning of the current year, Wilson Corporation had 130,000 shares of $1 par common stock outstanding and had retained earnings of $4,100,000. During the year, the company earned $1,605,000 and paid a year-end cash dividend of $4 per share. What was Wilson Corporation's retained earnings at the end of the year

Answers

Answer:

the ending retained earnings balance is $5,185,000

Explanation:

The computation of the ending retained earnings balance is shown below

Ending retained earnings = Beginning retained earnings + income earned - cash dividends

= $4,100,000 + 1,605,000 - (130,000 shares × $4)

= $4,100,000 + 1,605,000 - $520,000

= $5,185,000

hence, the ending retained earnings balance is $5,185,000

We simply applied the above formula so that the correct value could come

And, the same is to be considered

Suppose that the firm you manage faces the following costs:
Quantity Total Cost
0 $3
1 $5
2 $7
3 $10
4 $15
What is the variable cost of the 3rd unit produced?
a. $10
b. $5
c. $7
d. $3
e. $0

Answers

Answer:

d. $3

Explanation:

Quantity       Total Cost             Fixed cost     Total var.       marginal cost

0                         $3                          $3                    0                   0

1                          $5                          $3                  $2                  $2

2                         $7                          $3                    $4                  $2

3                         $10                        $3                    $7                  $3

4                         $15                       $3                    $12                 $5

the variable cost of the third unit is equal to the marginal cost of producing it.

Pepe, Incorporated acquired 60% of Devin Company on January 1, 2018. On that date Devin sold equipment to Pepe for $45,000. The equipment had a cost of $120,000 and accumulated depreciation of $66,000 with a remaining life of 9 years. Devin reported net income of $300,000 and $325,000 for 2018 and 2019, respectively. Pepe uses the equity method to account for its investment in Devin.What is the consolidated gain or loss on equipment for 2018

Answers

Answer: $9000

Explanation:

Based on the values given in the question, the consolidated gain or loss on equipment for 2018 would be calculated as:

Cost of equipment = $120,000

Less accumulated depreciation = $66,000

Less: Amount Devin sold equipment to Pepe = $45,000

Consolidated loss= $120,000 - $66000 - $45000

= $9000

Bramble Frosted Flakes Company offers its customers a pottery cereal bowl if they send in 4 boxtops from Bramble Frosted Flakes boxes and $2. The company estimates that 60% of the boxtops will be redeemed. In 2021, the company sold 809000 boxes of Frosted Flakes and customers redeemed 352000 boxtops receiving 88000 bowls. If the bowls cost Bramble Company $4 each, how much liability for outstanding premiums should be recorded at the end of 2021

Answers

Answer: $66700

Explanation:

Number of boxtops that was sold = 809000

Estimated boxtops to be redeemed = 809,000 × 60% = 485400

Less: Boxtops received = 352000

Estimated boxtops not received yet = 133400

The number of boxtops that will be needed per bowl will then be:

= 133400 / 4

= 33350

Therefore, liability for outstanding premiums that should be recorded at the end of 2021 would be:

= 33350 × ($4 - $2)

= 33350 × $2

= $66700

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