All stores are similar in size, carry similar products, and operate in similar neighborhoods. Store 1 was established first and was built at a lower cost than were Stores 2 and 3. This lower cost results in less depreciation expense for Store 1. Store 2 follows a policy of minimizing both costs and sales prices. Store 3 follows a policy of providing extensive customer service and charges slightly higher prices than the other two stores. Top management of Drexel-Hall is considering closing Store 3. The three stores are close enough together that management estimates closing Store 3 would cause sales at Store 1 to increase by $85,000, and sales at Store 2 to increase by $113,000. Closing Store 3 is not expected to cause any change in common fixed costs. Compute the increase or decrease that closing Store 3 should cause in: a. Total monthly sales for Drexel-Hall stores. b. The monthly responsibility margin of Stores 1 and 2. c. The company's monthly income from operations.

Answers

Answer 1

The question is incomplete. The complete question is :

Shown below is a segmented income statement for Drexel-Hall during the current month: Drexel-Hal Store 1 Store 2 Store 3 Sales Variable costs Dollars $1,800.000 100% s600,000 100% S600.000 100% S600.000 100 % 1080,000 60 372,000 62 378,000 63 330,00055 Contribution margin Traceable fixed costs: controllable $ 720,000 432,000 40% 24 $228,000 38 % $222,000 37% $270,000 45% 20,000 20 102,000 17 210,000 35 Performance margin Traceable fixed costs: committed S 288,000 16% $108,000 18% $120,000 20% $60,000 66,000 10% 80,00010 48,000 8 66,000 11 Store responsibility margin $ 108,000 6% $60,000 10% s54,000 9% $ (6,000) (1) % Common fixed costs 36,000 Income from operations $ 72,000 4% All stores are similar in size, carry similar products, and operate in similar neighborhoods. Store 1 was established first and was built at a lower cost than were Stores 2 and 3. This lower cost results in less depreciation expense for Store 1. Store 2 follows a policy of minimizing both costs and sales prices. Store 3 follows a policy of providing extensive customer service and charges slightly higher prices than the other two stores. Top management of Drexel-Hall is considering closing Store 3. The three stores are close enough together that management estimates closing Store 3 would cause sales at Store 1 to increase by $85,000, and sales at Store 2 to increase by $113,000. Closing Store 3 is not expected to cause any change in common fixed costs. Compute the increase or decrease that closing Store 3 should cause in: a. Total monthly sales for Drexel-Hall stores. b. The monthly responsibility margin of Stores 1 and 2. c. The company's monthly income from operations.

Solution :

1. Decrease in the Sale from the stores 3          600,000

 Less : increase in sale from stores 1 and 2       180,000

 Net decrease                                                      420,000

2. Expected increase in the monthly count

    Stores 1 = 60000 x 38%                                  22,800

    Stores 2 = 120000 x 37%                                                       44,400

   Less : fixed cost                                        

   Monthly responsibility margin                       22,800             44,400

3. Increase in the income by eliminating          6,000

   store 3

    Responsibility margin                                   67,200

    Expected increase in the monthly income  73,200


Related Questions

A perfectly elastic demand curve implies that the firm Select one: a. The demand curve for a purely competitive firm is downsloping, but the demand curve for a purely competitive industry is perfectly elastic. b. The demand curves are perfectly elastic for both a purely competitive firm and a purely competitive industry. c. The demand curves are downsloping for both a purely competitive firm and a purely competitive industry. d. The demand curve for a purely competitive firm is perfectly elastic, but the demand curve for a purely competitive industry is downsloping.

Answers

Answer: d. The demand curve for a purely competitive firm is perfectly elastic, but the demand curve for a purely competitive industry is downsloping.

Explanation:

In a purely competitive market, all the firms are selling the same product so there is a lot of competition. The market sets the price in this industry at the point where quantity demanded equals quantity supplied and the demand curve for the whole industry is downward sloping.

When it comes to the demand curve for the individual firm however, it is elastic because price is not set by the firm. This perfectly elastic demand shows that if the firm tries to sell at a price that is different from the market, quantity demanded from that firm would change by infinity because people would prefer the market price.

Ingrid Inc. has strict credit policies and only extends credit to customers with outstanding credit history. The company examined its accounts and determined that at January 1, 2019, it had balances in Accounts Receivable and Allowance for Doubtful Accounts of $478,000 and $7,900 (credit), respectively. During 2019, Ingrid extended credit for $3,075,000 of sales, collected $2,715,000 of accounts receivable, and had customer defaults of $4,280. Ingrid performed an aging analysis on its receivables at year end and determined that $6,800 of its receivables will be uncollectible.

Required:
a. Calculate Ingrid's balance in accounts receivable on December 31, 2018, prior to the adjustment.
b. Calculate Ingrid's balance in allowance for doubtful accounts on December 31, 2018, prior to the adjustment.
c. Prepare the necessary adjusting entry for 2018.

Answers

Answer:

Ingrid Inc.

a. Ingrid's balance in accounts receivable on December 31, 2018, prior to the adjustment is:

= $833,720.

b. Ingrid's balance in allowance for doubtful accounts on December 31, 2018, prior to the adjustment is:

= $6,800.

c. Adjusting Entry:

Debit Bad Debts Expense $3,180

Credit Allowance for Doubtful Accounts $3,180

To record the bad debts expense for the year and bring the balance of the Allowance for Doubtful Accounts to a credit balance of $6,800

Explanation:

a) Data and Calculations:

January 1, 2019 balances:

Accounts Receivable $478,000

Allowance for Doubtful Accounts $7,900 (credit)

Accounts Receivable $3,075,000 Sales Revenue $3,075,000

Cash $2,715,000 Accounts Receivable $2,715,000

Allowance for Doubtful Accounts $4,280 Accounts Receivable $4,280

Ending balance:

Allowance for Doubtful Accounts $6,800 (Credit)

T-Accounts

Account Titles                      Debit      Credit

Beginning balance         $478,000

Sales Revenue            $3,075,000

Cash                                               $2,715,000

Allowance for Doubtful Accounts       $4,280

Ending balance                                $833,720

Allowance for Doubtful Accounts

Account Titles                      Debit      Credit

Beginning balance                            $7,900

Accounts Receivable      $4,280

Bad Debts Expense                             3,180

Ending balance               $6,800

Example of job analysis template with answers ​

Answers

Examples of how an organization may use job analysis data: Workforce planning. Performance management. Recruitment and selection.

Manchester Corporation, a U.S. corporation, incurred $100,000 of interest expense during the current year. Manchester manufactures inventory that is sold within the United States and abroad. The total tax book value of its U.S. production assets is $20,000,000. The total tax book value of its foreign production assets is $5,000,000. What amount of interest expense is apportioned to the company's foreign source income for foreign tax credit purposes, assuming the interest expense is fully deductible in the current year

Answers

Answer:

the amount of the interest expense is $20,000

Explanation:

The computation of the amount of the interest expense is shown below;

= Interest expense × total tax book value ÷ (total tax book of U.S + total tax book value of its foreign production assets)

= $100,000 × $5,000,000 ÷ ($5,000,000 + $20,000,000)

= $100,000 × $5,000,000 ÷ $25,000,000

= $20,000

hence, the amount of the interest expense is $20,000

n a continuous review system, the average daily demand for a part is Normally distributed with mean 20 and standard deviation of 4. The lead time to receive the part from the time it is ordered is 9 days. The appropriate re-order point for this part if we want a 95% service level is a. 200 b. 20 c. 180 d. 184

Answers

Answer: 200

Explanation:

Based on the information given in the question, the appropriate re-order point for this part if we want a 95% service level will be:

Mean demand = 20

Standard deviation of demand = 4

Lead time = 9 days

Service level = 95% = 95/100 = 0.95

Re-order Point will be:

= (demand × lead time) + (z* × std dev × ✓leadtime)

= (20 × 9) + (1.645 × 4 × ✓9)

= (180) + (1.645 × 4 × 3)

= 199.74

= 200 approximately

The re-order point is 200

Q:
What type of policy does the Fed use to counteract a contraction?

A:
1. О fiscal policy
2. policy lags
3. expansionary monetary policy
4. contractionary monetary policy

Answers

Answer:

3. expansionary monetary policy

Explanation:

To help accomplish this during recessions, the Fed employs various monetary policy tools in order to suppress unemployment rates and re-inflate prices. These tools include open market asset purchases, reserve regulation, discount lending, and forward guidance to manage market expectations.

what number should be included in the following data so that the median is 5.2? 4,7,11,5,3​

Answers

Answer:

5.4

Explanation:

To find the median, we need to arrange the numbers in numerical order.

Hence, here we have 3, 4, 5, 7, 11.

Given that the question says we should look for numbers that would be included in the following data so that the median is 5.2. Hence, we need to add the number to the set.

Therefore the total number of the set will be 6 making it an even number. Hence we have to add the two numbers in the middle and divide them by 2.

Since the median is 5.2, hence we multiply it by 2 = 10.4

Therefore, we less 5 from 10.4, we have 5.4

To check we now have a set of numbers 3, 4, 5, 5.4, 7, 11

Where 5 + 5.4 = 10.4, then divided by 2 = 5.2 as median.

Miscavage Corporation has two divisions: the Beta Division and the Alpha Division. The Beta Division has sales of $305,000, variable expenses of $153,600, and traceable fixed expenses of $70,800. The Alpha Division has sales of $615,000, variable expenses of $337,800, and traceable fixed expenses of $132,700. The total amount of common fixed expenses not traceable to the individual divisions is $134,200. What is the company's net operating income

Answers

Answer:

$2,000

Explanation:

net operating income = total contribution - common fixed expenses

Olsen Company paid or collected during 2020 the following items: Insurance premiums paid $ 30,800 Interest collected 69,800 Salaries paid 280,400 The following balances have been excerpted from Olsen's balance sheets: December 31, 2020 December 31, 2019 Prepaid insurance $ 2,400 $ 3,000 Interest receivable 7,400 5,800 Salaries and wages payable 24,600 21,200 The interest revenue recorded in the income statement for 2020 was

Answers

Answer:

See below

Explanation:

Given the above information, first we will calculate the current year expenses paid in the current year

= $280,400 - $21,200

= $259,200

Next is to compute expense of current year not paid

= $259,200 + $24,600

= $283,800

Canadian Beer reported equipment sold for $258 million cash and new equipment purchased $1,533 million cash. The equipment sold had a net book value of $186 million. Cash flow from investing activities would show:

Answers

Answer:

The answer to this question can be defined as follows:

Explanation:

Please find the table in the attached file.

An inflow of $258 million and an outflow of $1,533 million.

The cash outflow for $1,533 is reported separately for investment activities and cash outflow for $2,58 is reported. The number of revenues received is indicated as the inflow.

An inflow of $258 million and an outpouring of \$1,533 m million The money surge for $1,533 is accounted for independently for speculation exercises and money outpouring for $2,58 is accounted for. The quantity of incomes got is demonstrated as the inflow.

Coronado Consulting leased machinery from Island Inc. on July 1, 2021. The lease was recorded as a finance lease. The present value of the lease payments discounted at 9% was $60 million. Ten annual lease payments of $8 million are due each July 1 beginning July 1, 2021. What amount of interest expense from the lease should Coronado report in its December 31, 2021, income statement

Answers

Answer:

the amount of the interest expense is $2,340,000

Explanation:

The computation of the amount of the interest expense is shown below:

= (present value of the lease payments - ten annual lease payments) × rate of interest × given time period ÷ total months

= ($60 million - $8 million) × 9% × 6 months ÷ 12 months

= $2,340,000

hence, the amount of the interest expense is $2,340,000

12. An invoice for hosiery is dated Aug 22 with terms 1/10, FOB store. The total billed cost of merchandise is $876.90 and shipping charges are $18.60. If the invoice is paid on September 5, how much should be remitted

Answers

Answer:

$895.5

Explanation:

Calculation to determine how much should be remitted using this formula

Remitted Amount=Total billed cost of merchandise +Shipping charges

Let plug in the formula

Remitted Amount=$876.90+ $18.60

Remitted Amount=$895.5

Therefore how much should be remitted is $895.5

On September 30, World Co. borrowed $1,000,000 on a 9% note payable. World paid the first of four quarterly payments of $264,200 when due on December 30. In its December 31 balance sheet, what amount should World report as note payable

Answers

Answer: $758,300

Explanation:

The total amount payable on December 30 is:

= Amount borrowed + interest

= 1,000,000 + (1,000,000 * 9%/4 quarters)

= $1,022,500

After the payment of $264,200, balance will be:

= 1,022,500 - 264,200

= $758,300

Hamix Co. is evaluating a new 4-year project. The equipment necessary for the project will cost $3,550,000 and can be sold for $720,000 at the end of the project. The asset is in the 5-year MACRS class. The depreciation percentage each year is 20.00 percent, 32.00 percent, 19.20 percent, 11.52 percent, and 11.52 percent, respectively. The company's tax rate is 35 percent. What is the aftertax salvage value of the equipment?

Answers

Answer:

3845y6374556439

Explanation:

A worker wants to set aside some money for retirement, hoping to live off the interest income. If the interest rate is 8% and the worker wishes to draw interest of $2,000 per year, how much should the worker save before retirement

Answers

Answer:

$25,000

Explanation:

Assuming it is to be perpetuity. Amount to be saved = P/I

Amount to be saved = Annual interest amount / Annual interest rate

Amount to be saved = $2,000/8%

Amount to be saved = $2,000/0.08

Amount to be saved = $25,000

So, the worker should save $25,000 before retirement if he wishes to draw interest of $2,000 per year.

The degree of customer contact measuresthe amount of time the customer is separated from the service delivery system.the amount of time the customer is in the service delivery system.the customization abilities of the service system.The content of service-product bundle.

Answers

Answer:

the amount of time the customer is in the service delivery system.

Explanation:

In the case when there is a degree of contacting the customer determined that the value of the time that the customer would be in the system that represent the delivery of the service at the time when the service is generally produced or

So as per the given situtaion, the above statement represent the answer

A voluntary market works in the concept of?

Answers

Answer: The concept of voluntary exchange: The act of buyers and sellers freely and willingly engaging in market transactions.

Explanation: The principle of voluntary exchange is based on consumers and producers acting in their self-interest. A voluntary exchange between a consumer and a producer makes both parties better off than they were before the exchange.

If Jerry deposits $462 of cash in a checking account in the Tenth National Bank, what's the maximum change in the money supply in the economy

Answers

Answer:

$4620

Explanation:

It is assumed that the required reserve is 10%

Reserve requirement is the portion of deposit received by banks that the central bank requires to be kept as deposit.  

Increase in the total value of checkable deposit is determined by the money multiplier

Money multiplier = amount deposited / reserve requirement

462 /0,1 = $4620

Yasmin Company manufactures luggage sets. Yasmin sells its luggage sets to department stores. Yasmin expects to sell 1,750 luggage sets for $210 each in January and 2,000 luggage sets for $210 each in February. All sales are cash only. Prepare the sales budget for January and February.

Answers

Answer:

January = $367,500

February = $420,000

Explanation:

The Sales Budget shows the Estimated Revenue for a Particular Period.

Estimated Revenue = Units Sold x Unit Price

therefore,

January = $367,500

February = $420,000

Midyear on July 31st, the Digby Corporation's balance sheet reported: Total Liabilities of $25.521 million Cash of $2.010 million Total Assets of $41.309 million Total Common Stock of $1.270 million. What were the Digby Corporation's retained earnings

Answers

Answer: $14.518 million

Explanation:

Based on he information given, we have to calculate the owner's equity first which will be:

= Assets - Liabilities

= $41.309 million - $25.521 million

= $15.788 million

Since Owners equity is the addition of the total common stock and the retained earnings. Therefore, retained earnings will be:

= Owners equity - Total common stock

= $15.788 million - $1.270 million

= $14.518 million

The retained earning is $14.518 million

Taxon Corp. granted restricted stock units (RSUs) representing 70 million of its $1 par common shares to executives, subject to forfeiture if employment is terminated within five years. After the recipients of the RSUs satisfy the vesting requirement, the company will distribute the shares. The common shares had a market price of $12 per share on the grant date. Ignoring taxes, what is the effect on earnings in the year after the shares are granted to executives

Answers

Answer:

$168 million

Explanation:

Calculation to determine effect on earnings in the year after the shares are granted to executives

First step is to calculate the Fair value of shares represented by RSUs

Using this formula

Fair value of shares represented by RSUs=fair value per share×shares represented by RSUs shares granted

Let plug in the formula

Fair value of shares represented by RSUs=12 x 70million

Fair value of shares represented by RSUs=$840million

Now let calculate the effect on earnings

Using this formula

Effect on earnings=Fair value of shares represented by RSUs/Vesting period

Let plug in the formula

Effect on earnings= $840 million/5 years

Effect on earnings=$168 million

Therefore effect on earnings in the year after the shares are granted to executives is $168 million

Blue Lite manufactures decorative weather vanes that have a standard materials cost of two pounds of raw materials at $2 per pound. During November 500 pounds of raw materials costing $4 per pound were used in making 450 weather vanes. The materials price and quantity variance are: Group of answer choices

Answers

Answer: See explanation

Explanation:

The material price variance will be calculated as:

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

= ($2 - $4) × 500

= -$2 × 500

= $-1000

= $1000 Unfavourable

The material quantity variance will be:

= Standard quantity - Actual quantity) × Standard price

=[(450 × 2) -500] × $2.00

= (900 - 500) × $2.00

= 400 × $2.00

= $800 Favorable

Sue purchased a stock for 45 a share, held it for one year received a 2.34 divided and sold the stock for 46.45. what nominal rate of return did she earn?

Answers

Answer:

8.4

Explanation:

nominal return - price return + dividend yield

price return = 46.45 /45 - 1 = 3.2%

dividend yield = 2.34 / 45 = 5.2%

Select all the correct answers.
Ray has six hours before he goes to bed on a school night. He plans to spend an hour surfing the Internet, two hours playing his favorite
game, two hours watching TV, and one hour doing his homework. However, some of the math problems in his homework are extremely
difficult, and it will take him more than two hours to finish them. He knows his teacher won't give him any credit for the work unless it's
completely finished, and it's Important that he get good grade in the class. Which of these options for dealing with this situation are a
trade-off of Ray's time?
O He will spend only one hour on homework and leave out what he can't finish.
D He will spend one extra hour on homework and give up watching TV.
0
He will finish his homework while he is watching TV.
O He will play his favorite game for one hour and do homework for two hours.
0
He will ask his brother to help him with his homework.

Answers

Answer:

the answer is c.) he will play his favorite game for one hour and do his homework for two hours

Steve Pratt, who is single, purchased a home in Spokane, Washington, for $347,500. He moved into the home on February 1 of year 1. He lived in the home as his primary residence until June 30 of year 5, when he sold the home for $705,000. (Leave no answer blank. Enter zero if applicable.) a. What amount of gain will Steve be required to recognize on the sale of the home

Answers

Answer: $107,500

Explanation:

There is an "Exclusion of gain on sale of home" provision by the IRS that allows for a single tax payer to exclude up to $250,000 from the sale of their primary home. A home qualifies as primary if the owner has lived in it for 2 years or more so Steve's home here is a primary home.

The gain he received was:

= 705,000 - 347,500

= $357,500

From this gain, $250,000 can be excluded so total gain recognized:

= 357,500 - 250,000

= $107,500

You are considering the purchase of a ​$ par value bond with a coupon rate of ​% ​(with interest paid​ semiannually) that matures in years. If the bond is priced to yield ​%, what is the​ bond's current​ price?

Answers

Answer:

$885.65

Explanation:

Missing word "You are considering the purchase of a $1,000 par value bond with an 6.5% coupon rate (with interest paid semiannually) that matures in 12 years. If the bond is priced to provide a required return of 8%, what is the bond’s current price?"

Rate = 8% / 2

Nper = 12 * 2 = 24

Pmt = 1,000 * 6.5% / 2  = 32.5

FV = 1,000

​Bond's current​ price = PV(rate, nper, pmt, fv)

​Bond's current​ price = PV(8%/2, 24. 32.5, 1000)

​Bond's current​ price = $885.65

So, the​ bond's current​ price is $885.65

on january 1 ripken corporation had 80000 shares of 10 par value common stock outstanding. on may 7 the company declared a 10 stock divident to stockholders of record may 21 the market value of the stock was 13 on may 7 the entry to record the transaction of may 7 would include a

Answers

Answer:

Debit : Dividend $8,000

Credit : Shareholders for dividends $8,000

Explanation:

We recognize equity item - dividend and a liability - shareholders for dividend on declaration date.

Dividend = 80000 shares x $10 x 10% = $8,000

Consider a 5-year bond with a par value of $1,000 and an 9% annual coupon. If interest rates change from 9% to 5% the bond's price will: increase by $__.

Answers

Answer:

$173.18

Explanation:

First and foremost, we need to determine the prices for the bond at 9% and 5% yields respectively, using a financial calculator as shown below:

The financial calculator should be set to its end mode before making the following inputs:

9% yield:

N=5(number of annual coupons in 5 years)

PMT=90(annual coupon=face value*coupon rate=$1000*9%=$90)

I/Y=9(yield of 9% without the "%" sign)

FV=1000

CPT

PV=$1000.00

5% yield:

N=5(number of annual coupons in 5 years)

PMT=90(annual coupon=face value*coupon rate=$1000*9%=$90)

I/Y=5(yield of 5% without the "%" sign)

FV=1000

CPT

PV=$1,173.18

change in price=$1,173.18-$1,000.00

change in price=$173.18

Retro Rides, Incorporated, operates two divisions: (1) a Management Division that owns and manages classic automobile rentals in Miami, Florida and (2) a Repair Division that restores classic automobiles in Clearwater, Florida. The Repair Division works on classic motorcycles, as well as other classic automobiles. The Repair Division has an estimated variable cost of $60.50 per labor-hour and has a backlog of work for automobile restoration. They charge $80.00 per hour for labor, which is standard for this type of work. The Management Division complained that it could hire its own repair workers for $62.00 per hour, including leasing an adequate work area. What is the minimum transfer price per hour that the Repair Division should obtain for its services, assuming it is operating at capacity?
A) $28.50.
B) $30.00.
C) $39.00.
D) $48.00.

Answers

Answer:

D) $48

Explanation:

The minimum transfer price for the Repair division will be the variable cost which is standard for the same type of work. In the given scenario the price is $80 which is the maximum transfer price while $48 will be the minimum transfer price for Repair division.

In the current year, the not-for-profit organization (NFP) How to Read Government Financial Reports received both cash of $1,000 and pledges of $2,000 to be used for teaching citizens how to read government financial reports. During the year the organization spent $1,500 teaching citizens to read financial statements. Assuming the NFP has a policy of spending its restricted resources first, in the current year what amount of contributions can be reclassified as unrestricted

Answers

Answer:

$ 1,000

Explanation:

When the NFP organizations spends any amount of money for the purpose of an external donor that is intended, the expense is reported as the decrease in the unrestricted of net assets.

In the context, it is given that cash received = $ 1000

Pledges to be used for the teaching citizens for the financial reports = $ 2,000

Amount spent by the organization = $ 1500

Therefore, as per the policy of the spending in the restricted resources, the amount of contributions in the current year that can be reclassified as unrestricted amount = $ 1,000.00

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