CF Manufacturing purchased inventory for $5,300 and also paid a $280 freight in bill 2/10, net 30. CF Manufacturing returned 60% of the goods to the seller and paid the bill within the discount period. What is the final inventory cost

Answers

Answer 1

Answer: $2357.6

Explanation:

Purchased Inventory = $5300

Less: purchase return = 60% × $5300 = 0.6 × $5300 = $3180

Amount = $2120

Less: purchase discount = 2% × $2120 = 0.02 × $2120 = $42.4

Amount = $2077.6

Add: Freight in: $280

Final Inventory cost = $2357.6


Related Questions

Which of the following statements is the most accurate? Sole proprietorships are well suited for people who want to own a business and share in its profits without taking an active role in management. Sole proprietorships are the least risky form of business ownership. Sole proprietorships must receive a state charter before they can legally conduct business. Sole proprietorships are taxed at the owner's personal tax rate.

Answers

Answer:

D. Sole proprietorships are taxed at the owner's personal tax rate

Explanation:

Sole Proprietorship can be defined as a simplest form of owning and starting any business. As the term suggests, this business is onwed by an individual only or shared by married couples.

Sole properietorship is easy to set up because the owner need not to register itself to state government, therefore, because of absence of governmental involvement, it is easy to set up or deconstruct sole proprietorship.

From the given options, the statement which is most accurate about a sole proprietorship is option D. The owner of sole proprietorship pays personal taxes on the profits earned by his/her business.

Therefore, option D is correct.

What features of the 100 Yen Sushi House service delivery system differentiate it from the competition, and what competitive advantages do they offer?

Answers

Answer:

The summary and as per the query is defined in the following portion of the clarification.

Explanation:

The key characteristics including its 100 yen sushi management of service distribution system are its approaches to meal preparation and facilities on the manufacturing process. The client is also involved throughout the supply chain. The regular price, the conveyor belt mechanism throughout the location, which passes across the commercial counter, is three to four chefs on the floor.

The benefits of this are the people that follow:

High-tech independence including the use of clear methods. The positions that their operation involves repetition throughout their manufacturing method there might be other providers that could follow 100 yen sushi household operational efficiency. The distribution system used for the 100 yen sushi household delivery of services may also be regarded for car production.  By only using throughout time method, the location uses freshly delivered food. The position has always had to estimate the volume of food purchased as well as cook it regularly according to the purchase request.

Cutting flights and declaring bankruptcy are long-run decisions. What impact would you predict these actions would have on the airlines remaining in business?

Answers

Answer:

Follows are the solution to this question:

Explanation:

The declaration of bankruptcy as well as flight cutting reduces the amount for flights and also the flight sin operation leading to both a supply reduction. While the business continued, its other airlines will have an increased engagement and thus higher prices and will be seeing recovery for both the airline industry over an amount of time.

For an effective frame, the primary business message should be approximately ______ words in length.

Answers

Answer:

10 to 15

Explanation:

Business messaging in accounting can be described as a set of channels that provide means by which the firms/ company and the consumer can have effective communication.

The primary business message is very essential in business, it must reflect clarity as well as simplicity, it enables company to pass their overarching information to the consumer, they are intentional content. In a situation whereby operations in a company needed relocation, primary message is passed. It should be noted that For an effective frame, the primary business message should be approximately 10 to 15 words in length.

Hello!

For an effective frame, the primary business message should be approximately 10 to 15 words in length.

The firm has just declared a dividend of $1.09 per share for the current fiscal year. The firm has earnings per share of $2.11, and 225,000 shares outstanding with a market price of $31.17 per share prior to the ex-dividend day. Ignore taxes. As a result of this dividend, the: A) the current dividend yield is 51.66% B) retained earnings will increase by $245,250. C) the current dividend payout ratio is 3.497% D) earnings per share will increase to $3.20. E) price-earnings ratio will be 14.26 ex-dividend.

Answers

Answer: E) price-earnings ratio will be 14.26 ex-dividend.

Explanation:

Stock prices generally decrease in price by the price of the dividend on ex-dividend date.

This means that this stock will reduce to:

= 31.17 - 1.09

= $30.08

Price to Earnings ratio = Stock price/ Earnings per share

= 30.08/2.11

= $14.26

Option E is correct.

The following information pertains to Lightning Inc., at the end of December: Credit Sales $ 20,000 Accounts Payable 10,000 Accounts Receivable 12,900 Allowance for Uncollectible Accounts 400 credit Cash Sales 20,000 Lightning uses the aging method and estimates it will not collect 7% of accounts receivable not yet due, 15% of receivables up to 30 days past due, and 48% of receivables greater than 30 days past due. The accounts receivable balance of $12,900 consists of $10,000 not yet due, $1,600 up to 30 days past due, and $1,300 greater than 30 days past due. What is the appropriate amount of Bad Debt Expense

Answers

Answer:

$1,164

Explanation:

Calculation for the appropriate amount of Bad Debt Expense

Bad Debt Expense= (10,000 * 0.07) + (1,600 * 0.15) + (1,300 * 0.48) =

Bad Debt Expense=700+240+624

Bad Debt Expense=1,564 -400

Bad Debt Expense=$1,164

Therefore the appropriate amount of Bad Debt Expense will be $1,164

Suppose you won a $77,000 after-tax cash prize in the lottery. You want to start a new business that you think will lose money for a while, after which it will be up and running and bringing in big bucks. You plan to invest the funds immediately in securities that are expected to earn 8% per year. Suppose you would need only $19,000 per year during the start-up period. How long could you operate before you would require cash from the new business, i.e., how long could you receive payments of $19,000 per year? The first withdrawal will be made a year from today, and your answer will contain a fraction of a year.

Answers

Answer:

The right solution is "5.09 years".

Explanation:

The given values are:

Lottery amount

= $77,000

Withdrawal

= $19,000

Rate

= 8%

The number of withdrawal will be:

⇒ [tex]NPER(Rate,-withdrawal,lottery \ amount)[/tex]

On putting the values, we get

⇒ [tex]NPER(8 \ percent,-19000,77000)[/tex]

⇒ [tex]5.09 \ years[/tex]

Clark Company estimated the net realizable value of its accounts receivable as of December 31, 2019, to be $167,000, based on an aging schedule of accounts receivable. Clark has also provided the following information: The accounts receivable balance on December 31, 2019 was $177,400. Uncollectible accounts receivable written off during 2019 totaled $12,200. The allowance for doubtful accounts balance on January 1, 2019 was $15,400. How much is Clark's 2019 bad debt expense

Answers

Answer: $7200

Explanation:

Clark's 2019 bad debt expense will be calculated thus:

Balance for allowance for doubtful accounts will be:

= $177400 - $167000

= $10400

The Uncollectible accounts written off will be:

= $15400 - $12200

= $3200

Clark's 2019 bad debt expense:

= $10400 - $3200

= $7200

Answer:

sry need to answer (points) :(

Explanation:

You are thinking of opening a Broadway play, I Love You, You’re Mediocre, Now Get Better! It will cost $5 million to develop the show. There are 8 shows per week, and you project the show will run for 100 weeks. It costs $1000 to open the theater each night. Tickets sell for $50.00, and you earn an average of $1.50 profit per ticket holder from concessions. The theater holds 800, and you expect 80% of the seats to be full. a. Given your other assumptions, how many weeks will the play have to run for you to earn a 100%

Answers

Answer:

39 weeks

Explanation:

initial investment = $5 million

Your goal is to a better person and get rich by doubling your development costs. You want to earn $10 million in profits, so you will need to sell a lot of seats.

8 shows per week x 100 weeks = 800 shows

revenue per ticket = $50 + $1.50 = $51.50

tickets sold per show = 800 x 80% = 640

total revenue per show = 640 x $51.50 = $32,960

variable cost per show (assuming 7 nights per week) = $7,000 / 8 = $875

contribution margin per show = $32,960 - $875 = $32,085

number of shows needed to earn $10 million in profits = $10,000,000 / $32,085 = 311.67 shows

number of weeks = 311.67 / 8 = 38.96 ≈ 39 weeks

Preston Corp. is estimating its WACC. Its target capital structure is 20 percent debt, 20 percent preferred stock, and 60 percent common equity. Its bonds have a 12 percent coupon, paid semiannually, a current maturity of 20 years, and sells for $1,100. The firm could sell, at par, $100 preferred stock which pays a 5.52 percent annual dividend, but flotation costs of 5 percent would be incurred. Preston's beta is 1.2, the risk-free rate is 3 percent, and the market risk premium is 5 percent. The firm's marginal tax rate is 40 percent. What is Preston's WACC

Answers

Answer:

Follows are the solution to this question:

Explanation:

[tex]\text{Equity expense = free risk rate+beta} \times \text{market risk premium}[/tex]

                        [tex]=3 \% + 1.2 \times 5 \% \\\\= 0.03 + 1.2 \times 0.05 \\\\= 0.03 +0.06 \\\\= 0.09\\\\=9 \%[/tex]

[tex]\text{Preferred inventory cost} = \frac{\text{annual dividend}}{( price - floation \ rate)}[/tex]

                                     [tex]= \frac{(100 \times 5.46 \%)}{(100-100 \times 5 \%)}\\\\=5.75 \%[/tex]

[tex]\text{Excel feature = RATE(nper, PMT, PV, FV)}[/tex]

                     [tex]=(RATE( \frac{20 \times 2,1000 \times 12 \%}{2,-1100,1000})) \times 2 \\\\=10.77 \%[/tex]

[tex]\text{Debt expense after tax}= 10.77 \% \times (1-40 \%)[/tex]

WACC from Preston   = Capital weight [tex]\times[/tex]  Capital equity costs+cost of common stock [tex]\times[/tex] cost of common shares [tex]\times[/tex] debt cost [tex]\times[/tex] (1-tax rate)

[tex]=60 \% \times 9 \%+20 \% \times 5.75 \%+20 \% \times 6.46 \% \\\\=7.84 \%[/tex]

The following transactions occurred in April at Steve’s Cabinets, a custom cabinet firm. Purchased $19,500 of materials on account. Issued $1,150 of supplies from the materials inventory. Purchased $11,900 of materials on account. Paid for the materials purchased in transaction (1) using cash. Issued $14,300 in direct materials to the production department. Incurred direct labor costs of $23,500, which were credited to Wages Payable. Paid $21,900 cash for utilities, power, equipment maintenance, and other miscellaneous items for the manufacturing plant. Applied overhead on the basis of 130 percent of $23,500 direct labor costs. Recognized depreciation on manufacturing property, plant, and equipment of $10,700. The following balances appeared in the accounts of Steve’s Cabinets for April. Beginning Ending Materials Inventory $ 30,690 ? Work-in-Process Inventory 7,300 ? Finished Goods Inventory 33,900 $ 28,990 Cost of Goods Sold 53,730 Required: a. Prepare journal entries to record the transactions. b. Prepare T-accounts to show the flow of costs during the period from Materials Inventory through Cost of Goods Sold.

Answers

Answer:

Steve's Cabinets

a. Journal Entries:

Debit Raw materials $19,500

Credit Accounts Payable $19,500

To record the purchase of raw materials on account.

Debit Manufacturing Overhead $1,150

Credit Raw materials $1,150

To record the issue of supplies from inventory.

Debit Raw materials $11,900

Credit Accounts Payable $11,900

To record the purchase of raw materials on account.

Debit Accounts Payable $19,500

Credit Cash Account $19,500

To record payment for raw materials on account.

Debit Work in Process $14,300

Credit Raw materials $14,300

To record the issue of raw materials to production.

Debit Work in Process $23,500

Credit Wages Expense $23,500

To record the transfer of factory wages to production.

Debit Utilities, etc expense $21,900

Credit Cash Account $21,900

Debit Manufacturing overhead $21,900

Credit Utilities, etc expenses $21,900

To record miscellaneous plant expenses.

Debit Work in Process $30,550

Credit Manufacturing overhead $30,550

To apply 130% of direct labor cost of #23,500 to production.

Debit Manufacturing Overhead $10,700

Credit Depreciation Expense $10,700

To recognize depreciation expense.

b. T-accounts

Raw Materials

Account Titles               Debit        Credit

Beginning balance   $ 30,690

Accounts Payable        19,500

Manufacturing overhead               $1,150

Accounts Payable        11,900

Work in Process                            14,300

Ending balance                         $ 46,640

                                $62,090    $62,090

Accounts Payable

Account Titles               Debit        Credit

Raw materials                              $19,500

Raw materials                                 11,900

Cash Account              $19,500

Ending balance               11,900

Manufacturing Overhead

Account Titles               Debit        Credit

Raw materials            $1,150

Expenses                  21,900

Depreciation             10,700

Work in Process                          $30,550

Underapplied: Cost of goods sold 3,200

Work in Process

Account Titles               Debit        Credit

Beginning balance    $ 7,300

Raw materials           $14,300

Direct labor                23,500

Manuf. Overhead      30,550

Finished Goods                         $48,820

Ending balance                         $26,830

Finished Goods Inventory

Account Titles               Debit        Credit

Beginning balance $ 33,900

Work in Process        48,820

Cost of goods sold                      $53,730

Ending balance                           $ 28,990

Cost of goods sold

Account Titles               Debit        Credit

Finished goods           $53,730

Manufacturing overhead:

 Underapplied               3,200

Income Statement                      $56,930

Explanation:

a) Data and Calculations:

Account Balances of Steve’s Cabinets for April.

                                              Beginning    Ending

Materials Inventory                 $ 30,690       ?

Work-in-Process Inventory           7,300       ?

Finished Goods Inventory         33,900  $ 28,990

Cost of Goods Sold                            53,730

Alfarsi Industries uses the net present value method to make investment decisions and requires a 15% annual return on all investments. The company is considering two different investments. Each require an initial investment of $15,600 and will produce cash flows as follows: End of Year Investment A B 1 $ 8,600 $ 0 2 8,600 0 3 8,600 25,800 The present value factors of $1 each year at 15% are: 1 0.8696 2 0.7561 3 0.6575 The present value of an annuity of $1 for 3 years at 15% is 2.2832 The net present value of Investment B is:

Answers

Answer:

Net present value  $1,363.50

Explanation:

The computation of the net present value of B is shown below:

Year         Cash flows         PVIFA factor at 15%      Present value

0              -$15,600                  1                                -$15,600

1                   0                        0.8696                              0

2                  0                        0.7561                                0

3                25,800                0.6575                      $16,963.50

Net present value                                                   $1,363.50

During 20x1, Orca Corp. decided to change from the FIFO method of inventory valuation to the weighted-average method. Inventory balances under each method were as follows:________.

FIFO Weighted-average

January 1, 20x1 $71,000 $77,000

December 31, 20x1 $79,000 $83,000

Orca's income tax rate is 30%.

In its 2005 financial statements, what amount should Orca report as the cumulative effect of this accounting change?

a) $2,800

b) $4,000

c) $4,200

d) $6,000

Answers

Answer:

Orca Corp.

The cumulative effect of this accounting change in estimate is:

That the cost of goods sold will be reduced by:

b) $4,000

Explanation:

a) Data and Calculations:

                                    FIFO       Weighted-average   Difference

January 1, 20x1         $71,000         $77,000                 $6,000

December 31, 20x1 $79,000        $83,000                 $4,000

Orca's income tax rate is 30%.

Note that the difference in the cost of the beginning inventory does not have any effect in the current period's financials.  It was an estimate that was done previously and Orca does not need to restate its financials for the previous year because of the change.  The accounting change only affects the current period.

Which of the following is an example of internally caused behavior? An employee was laid off because the company was attempting to cut costs by laying off employees. An employee was late for a team meeting because of a heavy downpour. An employee could not come to work because he met with an accident. An employee could not attend an interview because of a delayed flight. An employee was fired from work because he violated a company policy.

Answers

Answer:

An employee was fired from work because he violated company policy

Explanation:

One of the factor that determine the behavior of people is the way the event arround them is interpreted. Those that can control things arround them usually take responsibility for what they do compare to set of people believing that situation arround them is beyond their control, which is explained in" attribution theory" by Fritz Heider. Internally caused behavior can be regarded as challenging behavioras a result of internal stimuli such as traits, pain and anxiety.

Out of the options given in the question only "An employee was fired from work because he violated a company policy" is an example of internally caused behavior, since the violation is on the path of the employee which is as a result of internal behavior known to him.

Jessica and Robert have two young children. They have $7,000 of qualified child care expenses and an AGI of $22,000 in 2019. What is their allowable child and dependent care credit considering their pre-credit tax liability

Answers

Answer:

$0

Explanation:

The computation of the their allowable child and dependent care credit is shown below:

In the case when the income is below $35,000 than full 35% would be allowed

But the qualified child expense would be limited to $6,000

So, here the amount would be

= $6,000 × 35%

= $1,860

Already there is a pre credit tax liability so $0 should be considered as it would not received any credit

Lake Sales had $2,200,000 in sales last month. The contribution margin ratio was 30% and operating profits were $180,000. What is Lake's break-even sales volume

Answers

Answer:

$1,600,000

Explanation:

Sales

$2,200,000

Contribution margin ratio

30%

$660,000

Sales $2,200,000

Contribution margin $660,000

Operating profit $180,000

Fixed cost = Contribution margin - Operating profit

= $660,000 - $180,000

= $480,000

Break even sales = Fixed cost / Contribution margin ratio

= $480,000 / 30%

= $1,600,000

Therefore, Lake's break even sales volume is $1,600,000

A year after buying her car, Anita has been offered a job in Europe. Her car loan is for $27,000 at a 6% nominal interest rate for 48 months. If she can sell the car for $20,000, how much does she get to keep after paying off the loan

Answers

Answer:

Instead of keeping a balance she would rather need to pay the remaining mortgage balance of $843.51

Explanation:

The first task here is to compute the monthly payment of the car loan using the formula below:

PMT=P(r/n)/1-(1+r/n)^(-nt)

P=loan amount= $27,000  

r=interest rate=6 %

n=number of monthly payments in a year=12

t= duration of loan=4 years ( 48/12)

PMT=27000*(6%/12)/(1-(1+6%/12)^(-4*12)

PMT=27000*(6%/12)/(1-(1+6%/12)^(-48)

PMT=27000*(6%/12)/(1-(1.005)^-48

PMT=135  /(1-0.787098411  )

PMT=634.10  

The balance of the loan after one year is the present value of the remaining 36 monthly payments as computed thus:

PV=monthly payment*(1-(1+r)^-n/r

monthly payment=634.10  

r=monthly interest rate=6%/12=0.5%

n=number of monthly payments left=36

PV=634.10*(1-(1+0.5%)^-36/0.5%

PV=634.10*(1-0.835644919 )/0.5%

pv=$20,843.51  

balance left after paying the loan=$20,000-$20,843.51  =-$843.51

A semiannual coupon bond with face value of $1,000 has a coupon rate of 6% and matures in 16 years. The market-determined discount rate on this bond is 14%. What is the price of the bond?

Answers

Answer:

$1,125.30

Explanation:

The Price of the Bond is its Current/Trading price also known as the Present Value (PV). This is determined as follows :

Fv = $1,000

Pmt = $1,000 ×  6% = $160

P/yr = 1

n = 16

i = 14%

PV = ?

Using the Financial calculator to enter the values as above, the Pv is $1,125.30.

Thus, the price of the bond is $1,125.30.

Forrester Company is considering buying new equipment that would increase monthly fixed costs from $425,000 to $445,500 and would decrease the current variable costs of $60 by $15 per unit. The selling price of $100 is not expected to change. Forrester's current break-even sales are $1,140,000 and current break-even units are 11,400. If Forrester purchases this new equipment, the revised break-even point in dollars would be:

Answers

Answer:

Break-even point (dollars)= $810,000

Explanation:

Giving the following information:

Fixed costs= $445,500

Unitary variable cost= $45

Selling price= $100

To calculate the break-even point in dollars, we need to use the following formula:

Break-even point (dollars)= fixed costs/ contribution margin ratio

Break-even point (dollars)= 445,500 / [(100 - 45) / 100]

Break-even point (dollars)= $810,000

The primary focus for financial accounting information is to provide information useful for: Investing decisions Credit decisions a. Yes Yes b. Yes No c. No Yes d. No

Answers

Answer:

a. Yes yes

Explanation:

The primary focus for financial accounting information is to provide useful information to investors for decision making. This is to enable both present and potential investors have prior knowledge and state of affairs of the company or business they want to spend their money on.

However, in the long run, the focus for financial accounting would also include providing useful information for credit decisions. The aforementioned would only occur if a company is able to generate profit hence providing rate of returns to their investors.

Answer:

MAYBE

Explanation:

yes + no = maybe

A company has a pension liability of $460,000,000 that it must pay in 29 in years. If it can earn an annual interest rate of 4.2 percent, how much must it deposit today to fund this liability?

a. $133,883,255.09
b. $139,506.351.81
c. 44,08571.14
d. $11755.30770
e. $121423,867.90

Answers

Answer:

PV= $139,506,351.8

Explanation:

Giving the following information:

Future Value= $460,000,0000

Number of periods= 29 years

Interest rate= 4.2%

To calculate the initial investment, we need to use the following formula:

PV= FV / (1+i)^n

PV= 460,000,000 / (1.042^29)

PV= $139,506,351.8

If there was a 24% chance of having a contract signed to purchase a home in any one month and there were 55 homes on the market, what would be the probability that exactly 15 of them would have a contract signed during this month?
a. 10.3%
b. 24.0%
c. 66.7%
d. 23.0%

Answers

Answer:

a. 10.3%

Explanation:

PF of Binomial distribution is given as Pr.(x=x) = nCxP^x(1-p)^(n-x)

P = 0.24, n= 55, x =15 Note: C = Combination

Pr.(x = 15) = 55"C"15(0.24)^15(0.76)(55-15)

Pr.(x = 15) = 55"C"15(0.24)^15(0.76)^40

Pr.(x = 15) = 0.1026

Pr.(x = 15) = 10.26%

Pr.(x = 15) = 10.3%

4. Give two reasons why GDP is often not seen as the best measure of living standards.


Answers

Answer:

Different factors account to it.

Explanation:

Because many factors that contribute to people's happiness are not bought and sold, GDP is a limited tool for measuring standard of living. To understand it's limitations better, let's take a look at several factors that are not accounted for in GDP.

GDP does not account for leisure time. The US GDP per capita is larger than the GDP per capita of Germany, but does this prove that the standard of living in the United States is higher? Not necessarily since it is also true that the average US worker works several hundred hours more per year more than the average German worker. The calculation of GDP does not take German workers extra weeks of vacation into account.

GDP includes what is spent on environmental protection, healthcare, and education, but it does not include actual levels of environmental cleanliness, health, and learning. GDP includes the cost of buying pollution-control equipment, but it does not address whether the air and water are actually cleaner or dirtier. GDP includes spending on medical care, but it does not address whether life expectancy or infant mortality have risen or fallen. Similarly, GDP counts spending on education, but it does not address directly how much of the population can read, write, or do basic mathematics.

Bob has been investing $4,000 in stock at the end of every year for the past 8 years. If the account is currently worth $45,000, what was his annual return on this investment?a. 10.61%b. 10.91%c. 8.81%d. 9.55%e. 9.07%

Answers

Answer:

d. 9.55%

Explanation:

we can use the future value of an annuity formula to calculate Bob's annual return:

future value = annual contribution x FV annuity factor

future value = $45,000

annual contribution = $4,000

FV annuity factor = ?

FV annuity factor = future value / annual contribution = $45,000 / $4,000 = 11.25

FV annuity factor = [(1 + i)ⁿ - 1] / i

11.25 = [(1 + i)⁸ - 1] / i

11.25i = (1 + i)⁸ - 1

solving this problem is really complicated, but there is a much simple way to do it:

e) 11.25 x 0.0907 = (1 + 0.0907)⁸ - 1

1.020375 ≠ 1.0028

d) 11.25 x 0.0955 = (1 + 0.0955)⁸ - 1

1.0744 = 1.0744 ⇒ this option is correct

Ford Motor Company has issued 8% convertible debentures, convertible at a 25:1 ratio. Currently the debenture is trading at 110. The stock is trading at 38. What is the conversion price of the stock

Answers

Answer:

40

Explanation:

Calculation for the conversion price

Based on the information given we were told that the company's convertible ratio is 25:1 which simply means that 1,000 par will be divided by the covertible ratio .

Hence,

Conversion price of the stock = 1,000/25

Conversion price of the stock = 40

Therefore the Conversion price of the stock will be 40

A company offers ID theft protection using leads obtained from client banks. Three employees each work 40 hours a week on the leads. These employees are each paid $25 per hour. Each employee identifies an average of 3,000 potential leads a week. There are no duplications in these three lists. Material costs are $1,000 per week, and overhead costs are $9,000 per week. An average of 4 percent of the potential leads actually sign up for the service, paying a one-time fee of $70. Consider the output as the fees generated. a) What are the labor hours productivity and the multifactor productivity for this operation

Answers

Answer:

Output = 4%*3000 * $70 * 3

Output = $25,200

Labor hours productivity = Output / Labor hour

Where Labor hour = 3 * 40 hours = 120 hours

Labor hours productivity =  $25,200 / 120 hours

Labor hours productivity = $210 per labor hour

Multi factor productivity for this operation = Output / Multi factor input

Where Multi factor input = 120*$25 + $1,000 + $9,000 = $13,000

Multi factor productivity for this operation = $25,200 / $13,000

Multi factor productivity for this operation = 1.938462

Multi factor productivity for this operation = 1.94

The number of compounding periods in one year is called compounding frequency. The compounding frequency affects both the present and future values of cash flows. An investor can invest money with a particular bank and earn a stated interest rate of 4.40%; however, interest will be compounded quarterly. What are the nominal, periodic, and effective interest rates for this investment opportunity?
Interest Rates
Nominal rate 4.40%
Periodic rate 1.10%
Effective annual rate 4.47%
Rahul needs a loan and is speaking to several lending agencies about the interest rates they would charge and the terms they offer. He particularly likes his local bank because he is being offered a nominal rate of 4%. But the bank is compounding daily. What is the effective interest rate that Rahul would pay for the loan?
a. 4.081%
b. 4.202%
c. 3.959%
d. 4.395%
Another bank is also offering favorable terms, so Rahul decides to take a loan of $22,000 from this bank. He signs the loan contract at 9% compounded daily for nine months. Based on a 365-day year, what is the total amount that Rahul owes the bank at the end of the loan's term? (Hint: To calculate the number of days, divide the number of months by 12 and multiply by 365.)
a. $24,477.81
b. $24,948.54
c. $23,536.36
d. $24,007.09

Answers

Answer:

1. a. 4.081%

2. c. $23,536.36

Explanation:

1. Periodic rate=(4.4%/4) = 1.1%

EAR=(1+APR/m)^m-1

where m=compounding periods

= (1+0.044/4)^4-1

= 1.011^4 - 1

= 1.04473133864 - 1

= 0.04473133864

= 4.47%

EAR=(1+APR/m)^m-1

where m=compounding periods

=(1+0.04/365)^365-1

= (1+0.00010958904)^365 - 1

= 1.00010958904^365 - 1

= 1.04080849272 - 1

= 0.04080849272

= 4.081%

2. A=P(1+r/365)^365*n

where  A=future value, P=present value, r=rate of interest, n=time period.

= 22000*(1+9%/365)^(9/12*365)

= $23,536.36

CDB stock is currently priced at $85. The company will pay a dividend of $5.69 next year and investors require a return of 11.6 percent on similar stocks. What is the dividend growth rate on this stock?

Answers

Answer:

4.91%

Explanation:

CDB stock is currently priced at $85

The company will pay a dividend of $5.69

The required return is 11.6%

There for the dividend growth rate on this stock can be calculated as follows

11.6/100= (5.69/85) + growth rate

0.116= 0.0669 + growth rate

0.116 - 0.0669 = growth rate

0.0491 × 100 = growth rate

Growth rate = 4.91%

Pauley Company needs to determine a markup for a new product. Pauley expects to sell 22,000 units and wants a target profit of $16 per unit. Additional information is as follows: Variable product cost per unit $ 18 Variable administrative cost per unit 13 Total fixed overhead 20,500 Total fixed administrative 36,700 Using the variable cost method, what markup percentage to variable cost should be used

Answers

Answer:

variable markup % = 60%

Explanation:

total units sold 22,000

total costs associated with selling the 22,000 units:

variable production costs $18 x 22,000 = $396,000

variable S&A costs $13 x 22,000 = $286,000

fixed overhead = $20,500

fixed S&A = $36,700

total costs = $739,200

total cost per unit = $33.60

selling price = $33.60 + $16 = $49.60

markup percentage = [(sales price - unit cost) / unit cost] x 100

the total markup % = [49.60 - 33.60) / 33.60] x 100 = 47.62%

but since we are going to calculate the markup percentage solely based on variable costs, then:

variable cost per unit = $31

selling price = $49.60

the variable markup % = [49.60 - 31) / 31] x 100 = 60%

a. Consumption schedule The variable on the vertical (y) axis is (Click to select) and the variable on the horizontal (x) axis is (Click to select) . These variables are (Click to select) related. b. Saving schedule The variable on the vertical (y) axis is (Click to select) and the variable on the horizontal (x) axis is (Click to select) . These variables are (Click to select) related. c. What is the fundamental reason that the levels of consumption and saving in the United States are each higher today than they were a decade ago

Answers

Answer:

a. Consumption schedule

The variable on the vertical (y) axis is Consumption and the variable on the horizontal (x) axis is disposable income .

These variables are directly related.

On the Consumption schedule, the variables on the y axis are the different levels of consumption whilst the variables on the x are amounts of disposable income.

Consumption and disposable income are directly related because when the amount of disposable income increases, the amount that consumers can spend will increase as well as it comes from the disposable income that a consumer has.

b. Saving schedule

The variable on the vertical (y) axis is Saving and the variable on the horizontal (x) axis is disposable income .

These variables are directly related.

On the Saving schedule the x axis which is for the independent variable is the Disposable income whilst the dependent variable on the y axis is for Savings.

Savings and Disposable income are directly relate because when a person has more money after taxes (disposable income), they will be able to save more money.

c. Real GDP and disposable income are higher.

The Real GDP of the United States as well as disposable income have increased over the past decade which means that people are able to both consume and save more s shown above.

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