Avicorp has a $11.2 million debt issue outstanding, with a 5.8% coupon rate. The debt has semi-annual coupons, the next coupon is due in six months, and the debt matures in five years. It is currently priced at 96% of par value.A) What is Avicorp's pre-tax cost of debt?
B) If Avicorp faces a 40% tax rate, what is its after-tax cost of debt?

Answers

Answer 1

Answer:

A) What is Avicorp's pre-tax cost of debt?

6.73%

B) If Avicorp faces a 40% tax rate, what is its after-tax cost of debt?

4.04%

Explanation:

in order to calculate the pretax cost of debt, I will use a $1,000 bond

coupon rate = 5.8% x $1,000 = $58 / 2 semiannual coupons = $29

current bond price $960

years to maturity = 5 x 2 coupons = 10 periods

you can use a financial calculator or an excel spreadsheet to calculate effective annual yield, but we can also calculate it using the yield tot maturity formula:

YTM = {coupon + [(face value - market value)/n]} / [(face value + market value)/2]

YTM = {29 +  [(1,000 - 960)/10]} / [(1,000 + 960)/2] = 3.367% x 2 coupons per year = 6.73%

the after tax cost of debt = 6.73% x (1 - 40%) = 6.73% x 0.6 = 4.04%


Related Questions

Which of the following is a substantive culture-changing action that a company's managers can undertake to alter a problem culture?
A. Identify aspects of the present culture that pose problems.
B. Revise policies and procedures in ways that will help drive cultural change and replace senior executives who are resisting and obstructing needed organizational and cultural changes.
C. Shift from decentralized to centralized decision-making so as to give senior executives more authority and control in driving cultural change.
D. Make a concerted effort to turn the company's core competencies into distinctive competencies.
E. Empower employees to adopt whatever new work practices they believe will be an improvement.

Answers

Answer:

B. Revise policies and procedures in ways that will help drive cultural change and replace senior executives who are resisting and obstructing needed organizational and cultural changes.

Explanation:

Culture of a company are the accepted ways of doing things on a daily basis with a view of achieving organisational goals. It includes the way employees interact with one another and their customers, procedures carrying out tasks, and so on.

The management of the company are the drivers of company culture, so a substantiative culture-changing action that can be taken to solve a problem culture will include replacing senior executives who are resisting and obstructing needed organizational and cultural changes, and revising policies and procedures in a way that will drive culture change

Flannigan Company manufactures and sells a single product that sells for $450 per unit; variable costs are $270. Annual fixed costs are $800,000. Current sales volume is $4,200,000. Compute the contribution margin per unit.

Answers

Answer:

Contribution margin per unit = $180

Explanation:

The contribution margin per unit is the amount that each unit contributes towards covering the fixed costs of the company after the variable cost of each unit has been covered. It is calculated by deducting the variable cost per unit from the selling price per unit.

Contribution margin per unit = Selling price per unit - Variable cost per unit

Contribution margin per unit = 450 - 270

Contribution margin per unit = $180

The Acme Aircraft Seat Company produces aircraft seats and is able to assemble 10 seats in 30 minutes using four workers. The single-factor productivity of the firm is ____ seats per labor hour.

Answers

Answer:

The productivity of the firm = 5

Explanation:

Total number of seats that is assembled in 30 min = 10 seats

Therefore total number of seats assembled in 1 hr = 10 x (60/30) = 20 seats

Total labor hours required for 20 seats = 4 workers x 1hr = 4hrs

The Single-factor productivity = output / labor hours

The Single-factor productivity = 20 seats / 4 hrs

The Single-factor productivity  = 5 seats per labor hr

In the multiple-step income statement, cost of merchandise sold is subtracted from a.selling expenses. b.sales. c.gross profit. d.operating expenses.

Answers

Answer:

b.sales

Explanation:

As we know that

Income statement refers to the statement in which the revenues and the expenses incurred should be recorded

While on the other hand the multiple-step income statement refer to the statement in which there are various level like gross profit, total operating expenses etc

Plus we also know that

Gross profit = Sales - cost of goods sold

Therefore the cost of merchandise should be deducted from sales so that we can find out the gross profit

a coupon is an example of:

-inflation
-an incentive
-consumerism
-macroeconomics

Answers

Answer:

an incentive

Explanation:

A coupon is an example of an incentive. A coupon is usually a piece of paper that states a costumer can get a discount on a certain product. When someone finds a coupon that allows them to save money on a desired product, they will be encouraged to buy it. Therefore, the coupon acts as incentive to get costumers to buy more products.

Blossom Company reports operating expenses of $100,000, excluding depreciation expense of $17,000 for 2022. During the year, prepaid expenses decreased $8,200 and accrued expenses payable increased $5,400.
Compute the cash payments for operating expenses in 2022.
The cash payments for operating expenses in 2022 $

Answers

Answer:

$86,400.00  

Explanation:

The operating expenses recorded in the year was $100,000, out of the total expenses,$8,200 was due to a decrease in prepaid expenses(no cash paid) and $5,400 was as a result of an increase in accrued expenses payable(no cash was paid in that regard as well)

Cash payments for operating expenses=operating expenses-decrease in prepaid expenses-increase in accrued expenses payable

cash payments for operating expenses=$100,000-$8,200-$5,400=$86,400.00  

6. A small-business consultant is investigating the performance of several companies. The fourth-quarter sales for last year (in thousands of dollars) for the selected companies were:

Answers

Answer:

Explanation:

Based on the selected companies it seems that their fourth-quarter sales for 2004 were

Hoden Building Products: 1,645.20

J & R Printing Inc : 4,757.0

Long Bay Concrete Constructions: 8,913

Mancell Electric and Plumbing:  627.1

Maxwell Heating and Air Conditioning: 24,612

Mizelle Roofing & Sheet Metals: 191.9

Meaning that based on this information, MHAC is far in front of the competition. Its sales in the fourth-quarter have exceeded the market and are more than twice that of its nearest competitor.

Answer: pick the bar graph that’s shows the data given . See attachment

Explanation:

ABC Corporation sells two types of computer hard drives. The sales mix is 40% (Q-Drive) and 60% (Q-Drive Plus). Q-Drive has variable costs per unit of $83.31 and a selling price of $125.53. Q-Drive Plus has variable costs per unit of $160.34 and a selling price of $231.43. The weighted-average unit contribution margin for ABC is:

Answers

Answer:

$59.54 per unit.

Explanation:

We will need to first compute the contribution margin per unit for each drive.

Contribution margin per unit = Selling price per unit - Variable expenses per unit .

Therefore for Q-drive,

= $125.53 - $83.31

= $42.22

For Q-drive plus

= $231.43 - $160.34

= $71.09

Weighted average unit contribution margin ratio

= Weighted sales mix × Contribution margin + Weighted sales mix × Contribution margin

= 40% × $42.22 + 60% × $71.09

= $16.888 + $42.654

= $59.54 per unit

The Supplies account had a balance at the beginning of year 3 of $8,000 (before the reversing entry). Payments for purchases of supplies during year 3 amounted to $50,000 and were recorded as expense. A physical count at the end of year 3 revealed supplies costing $14,500 were on hand. Reversing entries are used by this company. The required adjusting entry at the end of year 3 will include a debit to:

Answers

Answer:

The required adjusting entry at the end of year 3 will include a debit to:

Supplies Expenses Account of $43,500 ($8,000 + 50,000 - 14,500), and a credit to Supplies Account in the sum of $43,500.

Explanation:

Adjusting entries are made at the end of an accounting period to bring the accounts in line with the accrual concept, which requires that expenses and revenue should be recognized in the period they are incurred or earned.

This implies that transactions should not be based solely on when cash is received or payment made.  Expenses incurred but not yet paid should be recognized in the accounts of the period.  Revenue earned but not yet received in cash should be accounted for in the period when the revenue is earned.  Expenses paid in advance should not be recognized in determining net income.  Revenue collected but not yet earned should not be included in the period's accounts for determining net income.  Finally, non-cash expenses (depreciation) should be recognized in the period they are incurred.

Henson Company applies overhead on the basis of 120% of direct labor cost. Job No.190 is charged with $60,000 of direct materials costs and $90,000 of manufacturing overhead. The total manufacturing costs for Job No.190 is

Answers

Answer:

$225,000

Explanation:

Henson company applies an overhead which is based on 120% of direct Labor cost

= 120/100

= 1.2

Job. No 190 is charged with direct cost materials of $60,000 and manufacturing overhead of $90,000

Therefore, the total manufacturing costs for job No. 190 can be calculated as follows

Manufacturing overhead/direct labour costs+direct cost of materials+manufacturing overhead

= $90,000/1.2+$60,0000+$90,000

= $75,000+$60,000+$90,000

= $225,000

Hence the total manufacturing costs for job No. 190 is $225,000

When inventory declines in value below original (historical) cost, and this decline is considered other than temporary, what is the maximum amount that the inventory can be valued at

Answers

Answer:

Net realizable value

Explanation:

Net realizable value is the value gotten after taken out purchases from the estimated selling price of an inventory. This means that the net realizable value on an inventory at disposal is higher than the cost when it was originally purchased. It is to be noted that an increase in the value of inventory are recognized at the point of sale.

However, with regards to the above, inventory may be recorded at net realizable value if there are no tangible costs associated with disposal, there exist a controlled market with a price that is already quoted or the inventory is made up of gold, silver or general precious metals and agricultural products.

For the years ending December 31, 2011 and 2012

2011 2012
Cash 800 300
Accounts receivable 3,700 3,000
Inventory 8,400 10,200
Current assets 12,900 13,500
Net fixed assets 34,500 42,600
Total assets 47,400 56,100

Notes payable 1,600
Accounts payable 1,000 800
Accruals 600 700
Current liabilities 1,600 3,100
Long-term debt 10,700 10,000
Common stock 6,000 8,000
Capital surplus 18,900 24,100
Retained earnings 10,200 10,900
Total liabilities and equity 47,400 56,100

In its 2011 income statement, Jefferson Inc. reported net income of $1,150 and depreciation expense of $290. On its 2012 income statement, the company reported net income of $2,080 and depreciation expense of $370. Based on this information (and given the company's balance sheets for 2011 and 2012 in the table above), compute Net Cash Flows from Operating Activities for Jefferson in 2012. Record your answer as a dollar rounded (if necessary) to the nearest whole dollar, but do not include a dollar sign or any commas in your answer. Also, if your answer is a negative value, place a hyphen (i.e., -) before your answer with no space between the - and the number. For example, record -$23,426.9234 as -23427.

Answers

Answer:

                                   Jefferson Inc.

                  Cash flows from operating activities

Net income                                                              $2,080      

Adjustments to reconcile net income to net cash  

flow from the operating activities

Depreciation expenses                       $370

Decrease in accounts receivable       $700

(3700-3000)

Increase in inventory                          -$1800

(8,400-10,200)

Decrease in account payable             -$200

(800-1000)

Increase in accruals                              $100              -$830

(700-600)

Net cash flow from operating activities                  $1,250

Madrid Corporation has 33,000 shares of $50 par common stock outstanding. On August 2, Madrid Corporation declared a 3% stock dividend to be issued October 8 to stockholders of record on September 15. The market price of the stock was $68 per share on August 2. Journalize the entries required on August 2, September 15, and October 8. If an amount box does not require an entry, leave it blank. If no entry is required, select "No entry required" and leave the amount boxes blank.

Answers

Answer and Explanation:

The Journal entry is shown below:-

On August 2

Stock dividend Dr, $67,320 ($33,000 × 3% × $68)

       To Stock dividend distributable $49,500 ($33,000 × 3% × $50)

      To Paid in capital in excess of par - common stock $17,820

(Being stock dividend is recorded)

On September 15

No Journal entry is required

On October 8

Stock dividend distributable Dr, $49,500

           To Common stock $49,500

(Being stock dividend is recorded)

Determining whether a firm's financial position is improving or deteriorating requires analyzing more than the ratios for a given year. Trend analysis is one method of examining changes in a firm's performance over time.

a. True
b. False

Answers

Answer:

The answer is true.

Explanation:

It is true. Trend analysis can be used to examine changes in a firm's performance over time.

Trend analysis is a method adopted in technical analysis which tends to predict the future stock price movements based on recently observed trend data. Trend analysis is based on past occurrences. And traders or investors used this past experience to predict the future price

Which of the following generate the type of externality described? Check all that apply. Your roommate, Kate, has bought a puppy that barks all day while you are trying to study economics. A leading software company has decided to increase its research budget for inventing new open-source technologies. Clancy has planted several trees in his backyard that increase the beauty of the neighborhood, especially during the autumn foliage season. The local airport has doubled the number of runways, causing additional noise pollution for the surrounding residents.

Answers

Answer:

A negative externality is a cost that a third party incurs from someone else's economic activity. When the third party experiences a beneficial effect, it is called a positive externality.

Requires the government to impose a tax.

EX:

Your roommate, Dmitri, has bought a bird that keeps you up at night with its chirping.

The local airport has doubled the number of runways, causing additional noise pollution for the surrounding residents.

Explanation:

How can leaders create a climate of trust and facilitate relationships among people in a work team? What can a leader do to show others he/she is trustworthy? What can a leader do to demonstrate he/she trusts others?

Answers

Explanation:

The creation of a positive relationship that conveys reliability in the workplace must be one of the main organizational values.

The creation of an organizational culture based on trust, should be based on policies and procedures that guarantee ethical and respectful behavior, where employees feel valued and protected, in an environment that has as principles the mutual respect and incentive to personal growth a professional.

The leader is a figure who should inspire trust in employees, for this it is necessary that the leader has personal relationship skills and clear, direct and objective communication. He must inspire employees by taking their own attitudes and behaviors as an example, always willing to help, listen, receive feedback, monitor work and institute programs and rewards that encourage employees to value the company and their work, increasing motivation and general reliability.

North Dakota Electric Company estimates its demand trend line (in millions of kilowatt hours) to be:
D= 77 +0.43Q
where Q refers to the sequential quarter number and Q=1 for winter of year 1. In addition, the multiplicative seasonal factors are as follows:
Quarter Factor (index)
winter .8
spring 1.1
summer 1.4
fall .7
Find the forecast of for the four quarters of year of 17.

Answers

Answer:

The demand forecast for the four quarters of the year of 17 is

Demand for winter of year 17 = 83.96 million kWh

Demand for spring of year 17 = 115.92 million kWh

Demand for summer of year 17 = 148.13 million kWh

Demand for fall of year 17 = 74.37 million kWh

Explanation:

The North Dakota Electric Company estimates its demand trend line by the following equation.

[tex]D = 77 + 0.43Q[/tex]

Where Q is the sequential quarter number.

The multiplicative seasonal factors are as follows:

winter = 0.8

spring = 1.1

summer = 1.4

fall = 0.7

We are asked to find the forecast for the four quarters of the year of 17.

Since the quarter numbers are sequential,

Q =  1 + 16×4

Q = 65 for winter of year 17

Q = 66 for spring of year 17

Q = 67 for summer of year 17

Q = 68 for fall of year 17

Demand Winter year 17:

[tex]D = 77 + 0.43(65) = 104.95 \times 0.8 = 83.96[/tex]

Demand Spring year 17:

[tex]D = 77 + 0.43(66) = 105.38 \times 1.1 = 115.92[/tex]

Demand Summer year 17:

[tex]D = 77 + 0.43(67) = 105.81 \times 1.4 = 148.13[/tex]

Demand Fall year 17:

[tex]D = 77 + 0.43(68) = 106.24 \times 0.7 = 74.37[/tex]

Therefore, the demand forecast for the four quarters of the year of 17 is

Demand for winter of year 17 = 83.96 million kWh

Demand for spring of year 17 = 115.92 million kWh

Demand for summer of year 17 = 148.13 million kWh

Demand for fall of year 17 = 74.37 million kWh

Fig Newton Industries is considering a project and has developed the following estimates: unit sales = 7,525, price per unit = $149, variable cost per unit = $91, fixed costs = $216,400. The depreciation is $94,700 a year and the tax rate is 43 percent. What effect would an increase of $1 in the selling price have on the operating cash flow

Answers

Answer:

Effect on income= 4,289.25 increase

Explanation:

Giving the following information:

Units sold= 7,525

Tax rate is 43 percent.

Increase in the selling price= $1

If all costs remain constant, we need to calculate the increase in contribution margin and the tax effect.

Effect on income:

Contribution marin= 7,525*1= 7,525

Tax= 7,525*0.43= (3,235.75)

Effect on income= 4,289.25 increase

Economists define normal goods as having a positive income elasticity. We can divide normal goods into two types: Those whose income elasticity is less than one and those whose income elasticity is greater than one. Think about products that would fall into each category. Can you come up with a name for each category

Answers

Answer:

income elasticity is less than one - water

 income elasticity is greater than one - designer handbag

Explanation:

Normal goods are goods whose demand increases when income increases and falls when income falls.

When income elasticity is less than one it is known as inelastic demand and when income elasticity is greater than one, it is known as elastic demand,

necessity goods are examples of goods with inelastic demand. for example, water. one cant do without water as it is needed for survival. if income increases, there would be little or no change in quantity demanded

luxury goods typically have an elastic demand. as income increases, more of the good would be demanded. an example of a luxury good is a designer handbag

Sandpiper Inc. has a division that manufactures a component that sells for $ 160$160 and has a variable cost of $ 30$30. Another division of the company wants to purchase the component. Fixed cost per unit of the component is $ 20$20. What is the minimum transfer price if the division is operating at​ capacity?

Answers

Answer:

If the division is operating at full capacity and selling all the units that it produces, then it must treat the other division as a normal customer, so the selling price should be the same ($160 per unit). The company is currently making $110 in profits per unit sold (= $160 - $30 - $20 = $110).

If the division sold their products at a lower price, they would be losing money, and no division wants to lose money in order to benefit another division and make them earn higher profits.

If the division was operating below full capacity, then it could sell their products at a lower value.

Treasury bills are currently paying 4.7 percent and the inflation rate is 2.2 percent. a. What is the approximate real rate of interest? (Enter your answer as a percent rounded to 2 decimal places, e.g., 32.16.) b. What is the exact real rate? (Do not round intermediate calculations and enter your answer as a percent rounded to 2 decimal places, e.g., 32.16.)

Answers

Answer:

a.

2.5%

b.

2.45%

Explanation:

The approximate real rate of return can be derived from nominal rate of return formula given below:

nominal rate of return=real rate of return+inflation rate

real rate of return=nominal rate of return-inflation rate

real rate of return= 4.7%-2.2%=2.5%

The exact real rate of return can be derived from exact real rate of return formula given below

real rate of return=(1+nominal rate of return)/(1+inflation rate)-1

real rate of return=(1+4.7%)/(1+2.2%)-1

real rate of return=1.02446184 -1=2.45%

A push strategy will be used by a company that wants to Multiple Choice emphasize personal selling. focus on mass media advertising. reach as many people as possible very quickly. require very little involvement of a sales force. rely heavily on online advertising.

Answers

Answer:

Emphasize personal selling

Explanation:

The push strategy emphasizes personal selling. It consists on bringing the product to the final customer, and making sure that most of the potential customers end up buying the product.

The push strategy is specially used by new companies, or by companies that sell goods that are complex. For this type of products (for example, some consumer electronics), emphasizinig personal selling by having the seller interact directly with the customer, in order to explain to the customer the product well, is very important.

Boswell Company manufactures two products, Regular and Supreme. Boswell's overhead costs consist of machining, $3,000,000; and assembling, $1,500,000. Information on the two products is: Regular Supreme Direct labor hours 10,000 15,000 Machine hours 10,000 30,000 Number of parts 90,000 160,000 Overhead applied to Regular using activity-based costing is Group of answer choices

Answers

Answer:

Total overhead= $1,290,000

Explanation:

Giving the following information:

Overhead:

Machining= $3,000,000

Assembling= $1,500,000.

Regular Supreme

Machine hours 10,000 30,000

Number of parts 90,000 160,000

First, we need to calculate the predetermined overhead rate per activity:

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

Machining= 3,000,000/ (10,000 + 30,000)= $75 per machine hour

Assembling= 1,500,000/(90,000 + 160,000)= $6 per part

Now, we can allocate overhead to Regular:

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

Machining= 75*10,000= $750,000

Assembling= 6*90,000= $540,000

Total overhead= $1,290,000

uppose an industry consists of five equal-sized firms. Two of the firms plan to merge. The merger ______________ raise anti-trust concerns at the Justice Department given that the Herfindahl index before the merger was _____________ and the merger would cause the Herfindahl index to rise by __________. Group of answer choices

Answers

The available options are:

a. would; between 1,000 and 1,800; more than 100

•b. would; greater than 1,800; more than 100

•c. would not; less than 1,000; less than 300

•d. would not; between 1,000 and 1,800; less than 100

Answer:

•b. would; greater than 1,800; more than 100

1.  Would

2.  Greater than 1,800

3.  More than 100

Explanation:

Given that, Herfindahl-Hirschman Index (HHI) is a term that describes the measure of market concentration and is often used to assess the market competitiveness, most specifically during the pre- and post Mergers and Acquisitions transactions.

Also, it should be noted that, as a general rule, mergers that increase the HHI by more than 200 points in highly concentrated markets raise antitrust concerns.

Thus, a 100% market share, equates to Herfindahl-Hirschman Index (HHI) 10,000. However, since all the five firms are of equal sizes of Market shares then, the HHI is calculated as:

= 100%/ 5 firms = 20% each

= 20² + 20² + 20² + 20² + 20²

= 400 + 400 + 400 + 400 + 400

= 2000 (this is greater than 1800)

Then, since it is two firms that are merging,

The HHI is calculated as:

= 20² + 20²

= 400 + 400

= 800 ( an increase of 400, which is more than 100)

Hence, suppose an industry consists of five equal-sized firms. Two of the firms plan to merge. The merger WOULD raise anti-trust concerns at the Justice Department given that the Herfindahl index before the merger was GREATER THAN 1800 and the merger would cause the Herfindahl index to rise by MORE THAN 100.

Education is a good investment for an individual if

a. the discount rate is above zero.
b. workers with higher levels of education tend to earn higher wages.
c. given the individual’s discount rate, the present value of the benefits of the investment are greater than or equal to the present value of the costs of the investment.
d. None of these answers is correct.
e. All of these answers are correct.

Answers

Answer:

The correct answer is the option E: All of these answers are correct.

Explanation:

On the one hand, the discount rate is the name given to the interest rate charged to the commercial banks and also to other financial institutions for the loans they take from the Federal Reserve Bank of The United States.

On the other hand, the education is always a good investment for the individuals in the cases where the workers with higher levels of education tend to earn higher wages and that obviously stimulates the action of study for one's future and also in the cases where the discount rate is favourable to the person and that will happen when is above zero or the number it releases shows that the present value of the benefits are equal or higher than the present value of the costs of the investment.

Big Byte Inc. sold 15,000 computers to the government of India. Instead of receiving cash, the company received refined petroleum as payment. This is an example of

Answers

Answer:

This is an example of barter

Explanation:

Barter in trade, is a term used to describe a system of exchange where goods  and services are exchanged for other goods or services directly. It is used most often in international trading, when there is a financial crisis, or when currency is unstable.

Barter is advantageous when money is in short supply, and when traders cannot afford to store a short supply of money, especially during hyperinflation.

However, there are some challenges with barter, which includes:

that both parties might not have what each other need in goods (double coincidence of wants), there is no common measure of value and indivisibility of certain goods when only half the worth is to be exchanged.

Given these observed times (in minutes) for four elements of a job, determine the observed time (OT) for each element. Note: the second element only occurs every other cycle.
Element Cycle 1 Cycle 2 Cycle 3 Cycle 4 Cycle 5 Cycle 6
1 4.1 4.0 4.6 4.1 4.1 4.1
2 - 1.5 - 2.4 - 1.4
3 3.2 3.2 3.8 3.2 3.3 3.3
4 2.7 3.0 2.7 2.8 2.8 2.8

Answers

Answer:

Element 1 = 4.17 Observed time

Element 2 = 1.77 Observed time

Element 3 = 3.33 Observed time

Element 4 = 2.8 Observed time

Explanation:

Calculation to determine the observed time (OT) for each element

Based on the information given we have 4 Element and 6 Cycle for Element 1,3 and 4 while Element 2 has 3 cycle

First step is sum up each element cycle i.e addition of cycle 1 to cycle 6

Element Cycle 1 Cycle 2 Cycle 3 Cycle 4 Cycle 5 Cycle 6

1. 4.1 +4.0 +4.6 + 4.1 +4.1 + 4.1 = 25

2. - 1.5 - 2.4 - 1.4 =(1.5+2.4+1.4)=5.3

3. 3.2 +3.2 +3.8 +3.2+ 3.3 +3.3= 20

4. 2.7 +3.0 +2.7 +2.8 +2.8+ 2.8 = 16.8

Now let find the Observed time by dividing the figure that was sum up for each of the element by the numbers of cycle that each element has.

OBSERVED TIME

Element Cycle 1 Cycle 2 Cycle 3 Cycle 4 Cycle 5 Cycle 6

1. 4.1 +4.0 +4.6 + 4.1 +4.1 + 4.1 = 25/6= 4.17 Observed time

2. - 1.5 - 2.4 - 1.4 =(1.5+2.4+1.4)=5.3/3=1.77 Observed time

3. 3.2 +3.2 +3.8 +3.2+ 3.3 +3.3= 20/6= 3.33 Observed time

4. 2.7 +3.0 +2.7 +2.8 +2.8+ 2.8 = 16.8/6=2.8 Observed time

The question is about the observed time cycles of 4 given elements.

OT of each cycles will be added together for each element. and divided by total number of cycles for each element.

1 4.1+4.0+4.6+4.1+4.1+4.1 = 25 / 6 = 4.17

2 -1.5 -2.4 -1.4 = 5.3 / 3 = 1.77

3 3.2+3.2+3.8+3.2+3.3+3.3 = 20 / 6 = 3.33

4 2.7+3.0+2.7+2.8+2.8+2.8 = 16.8 / 6 = 2.8

Each elements total cycle OT is added and then it is divided with each elements relevant number of cycles and this as a result provides the answer to the question

Learn more at https://brainly.com/question/15586770

When a key part of performance management, the performance appraisal, is used to punish employees, _____.

Answers

Answer:

Performance management is ineffective.

Explanation:

Performance management is a very effective tool in the organization to measure and evaluate the performance of employees in carrying out their functions in the company. Through this management, the company seeks to assess whether the employee's performance is meeting the company's expectations or whether it is necessary to develop action plans to align the employee's performance with that expected.

Therefore, evaluating performance effectively does not correspond to punishing an employee for unwanted performance. An effective assessment consists of monitoring the activities and behavior of the employee, identifying the problems encountered and seeking a solution to the problems so that there is the development of the employees' skills and competences, encouraging them to improve making their work more developed, monitored and creating an environment conducive to the productivity necessary to achieve organizational objectives and goals.

Based on the information provided, what rental rates would you include in your forecast/proforma model from the tenants?

Select the answer and briefly explain your rationale
Contract rental rates
Market rental rates
A blend of contract and market rental rates
Insufficient information to determine

Answers

Answer:

Insufficient information to determine

Explanation:

The question makes reference to information provided as a basis for making a decision.  But, there is no information provided.  This makes it impossible to select any rental rates, whether Contract rental rates, Market rental rates, or a blend of contract and market rental rates, to include in the forecast or proforma model from the tenants.  So, the conclusion is that there is insufficient information to determine.

On May 10, Paige Corporation issues 2,500 shares of $5 par value common stock for cash at $13 per share.
Journalize the issuance of the stock. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)
Date Account Titles and Explanation Debit Credit
May 10

Answers

Answer:

Please refer to the below for the journal entries.

Explanation:

Journal entry is as seen below;

Cash account Dr $32,500

Common stock Cr $12,500

Capital in excess of common stock Cr $20,000

(To record issuance of the stock)

Workings per above journal entries.

Cash

=2,500 shares × $13 per share

= $32,500

Common stock

= 2,500 shares × $5 per share

= $12,500

Paid in capital in excess of common stock

= 2,500 shares × $8 per share ($13 - $5)

= $20,000

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