Consider the economy of Citronia, where citizens consume only oranges. Assume that oranges cost $1 each, and each person can buy at most 5,000 oranges. The government has devised the following tax plans:

Plan A Plan B
Consumption up to 1,000 oranges is taxed at 20%. Consumption up to 2,000 oranges is taxed at 30%.
Consumption higher than 1,000 oranges is taxed at 80%. Consumption higher than 2,000 oranges is taxed at 10%.

Required:
Derive the marginal and average tax rates under each tax plan at the consumption levels of 500 oranges.

Answers

Answer 1

Explanation:

We are to find marginal tax and average tax rate at a consumption level of 500 oranges for plan A and plan B

Plan A

Consumption level = 500 oranges

Tax = 20%

Tax payable on this = 500 x 20% = 500 x 0.2 = 100

Marginal tax rate = 20 %

Average tax return = 100/500 = 0.2x100 = 20%

Plan B

At tax rate = 30%

Same consumption level

Tax payable = 500 x 30% = 500 x 0.3 = 150

Marginal tax rate = 30%

Average tax rate = 150/500 = 0.3 x 100 = 30%


Related Questions

which one of the following best describes the human need?
a.fries
b.burger
c.pizza
d.food
e.none

Answers

Answer:

d. Food.

Explanation:

Human needs consist of numerous things, ranging from money to food to safety. And depending on the severity of a situation, one can always list what one thinks is the most important for a person.

Among the given list of things in the question, the most important that describes the human need is food. Without food, it is not possible for a person to live and survive. Food is and will always constitute one of the most important human needs.

Income Statement; Net Loss The following revenue and expense account balances were taken from the ledger of Guardian Health Services Co. after the accounts had been adjusted on February 28, 20Y0, the end of the fiscal year: Depreciation Expense $15,600 Insurance Expense 7,640 Miscellaneous Expense 6,080 Rent Expense 63,000 Service Revenue 299,500 Supplies Expense 3,740 Utilities Expense 24,020 Wages Expense 235,600 Prepare an income statement. Use a minus sign to indicate a net loss.

Answers

Answer:

-$56,180

Explanation:

Preparation of an income statement

INCOME STATEMENT

Service revenue $299,500

Less Expenses:

Depreciation expense $15,600

Insurance expense $7,640

Miscellaneous expense $6,080

Rent expense $63,000

Supplies expense $3,740

Utilities expense $24,020

Wages expense $235,600

Total expenses $355,680

Net loss -$56,180

($299,500-$355,680)

Therefore the income statement balance will be -$56,180

Total demand for Oxy is 10,000 units and for Sonic is 6,000 units. Machine time is a scarce resource. During the year, 50,000 machine hours are available. Oxy requires 4 machine hours per unit, while Sonic requires 2.5 machine hours per unit. What is the maximum contribution margin Garrison can achieve during a year

Answers

Answer:

$444,250

Explanation:

Calculation to determine the maximum contribution margin Garrison can achieve during a year

First step is to calculate the Contribution margin per hour

Oxy sonic

Sales $75 $44

Less: variable cost $40 $21

=Contribution margin per unit 35 23

÷Machine hour per unit 4 2.5

=Contribution margin per hour $8.75 $9.2

Ranking 2 1

Second step is to calculate the Hour required for sonic

Hour required for sonic = 6,000*2.5

Hour required for sonic= 15,000 hours

Third step is to calculate the Hour available for oxy

Hour available for oxy = 50,000-15,000

Hour available for oxy = 35,000 hours

Fourth step is to calculate the Production of Oxy

Production of Oxy = 35,000/4

Production of Oxy= 8,750 units

Now let calculate the Maximum contribution margin

Maximum contribution margin = 8,750*35+ 6000*23

Maximum contribution margin =306,250+,138,000

Maximum contribution margin = $444,250

Therefore the maximum contribution margin Garrison can achieve during a year is $444,250

Elbert Company classifies its selling and administrative expense budget into variable and fixed components. Variable expenses are expected to be $26,770 in the first quarter, and $5,240 increments are expected in the remaining quarters of 2020. Fixed expenses are expected to be $41,680 in each quarter. Prepare the selling and administrative expense budget by quarters and in total for 2020.

Answers

Answer:

Results are below.

Explanation:

Giving the following information:

Variable expense= $26,770 ($5,240 increase each quarter)

Fixed expense= $41,680

First, we will calculate the total cost per quarter:

Q1= 26,770 + 41,680

Q1= $68,450

Q2= (26,770 + 5,240) + 41,680

Q2= $73,690

Q3= (32,010 + 5,240) + 41,680

Q3= $78,930

Q4= (37,250 + 5,240) + 41,680

Q4= $84,170

Now, the total cost:

Total annual cost= $305,240

A large brand runs several companies, including a chain of hotels, an automobile business, and a software development firm. Which data warehouse would help the organization view consolidated results of all the businesses?
A.
distributed
B.
LAN based
C.
virtual
D.
multistage
E.
stationary

Answers

Answer:

A.

distributed

Explanation:

In the case of the large brand running several companies, the best data warehouse suitable for them would be distributed type. This is because, it would allow them to house their data separately in the different arms of the business like hotels, automobiles business and software development businesses before the information is linked together and distributed evenly.

The distributed data warehouse allows them to share information among the various arms of the businesses due to the linkage between them.

Super Saver Groceries purchased store equipment for $43,000. Super Saver estimates that at the end of its 10-year service life, the equipment will be worth $4,000. During the 10-year period, the company expects to use the equipment for a total of 13,000 hours. Super Saver used the equipment for 1,200 hours the first year. Required: Calculate depreciation expense of the equipment for the first year, using each of the following methods. (Do not round your intermediate calculations.)

Answers

Answer:

$3900

$8600

$3600

Explanation:

This is the remaining part of the question :

Required: Calculate depreciation expense of the equipment for the first year, using each of the following methods

1. Straight-line.

2.Double Declining Method

3.Activity Based

Straight line depreciation expense = (Cost of asset - Salvage value) / useful life

(43,000 - 4000) / 10 = $3900

Depreciation expense using the double declining method = Depreciation factor x cost of the asset

Depreciation factor = 2 x (1/useful life) = 2/10 = 0.2

Depreciation expense = 0.2 x $43,000 = $8600

Activity method based on hours worked = (hours worked that year / total hours of the machine) x  (Cost of asset - Salvage value)

(1200 / 13,000) x (43,000 - 4000) = $3600

Inside the packaging of a new bread machine she purchases, Ginger finds a paper stating, "All our products will be replaced within the first year if they fail to operate correctly. However, consumer misuse or abuse will effectively end this policy." This is a(n) a. implied warranty. b. express warranty. c. statement of guarantee. d. set of instructions for use. e. labe

Answers

Answer:

b. express warranty.

Explanation:

A warranty can be defined as a written promise or guarantee made by a manufacturer, lessor or seller about the identity or quality of goods and services or a property to a purchaser, promising him or her to repair or replace it if necessary within a specified time frame.

An express warranty is typically considered to be an affirmative promise about the quality or characteristics of an item that is being sold to a buyer and as such it is binding and enforceable by law.

Inside the packaging of a new bread machine she purchases, Ginger finds a paper stating, "All our products will be replaced within the first year if they fail to operate correctly. However, consumer misuse or abuse will effectively end this policy." This is an express warranty.

It recognized by the Uniform Commercial Code ("UCC") as explicit, stated promises by a manufacturer.

Negotiations often involve three types of issues. For ______________ issues, the parties' preferences are directly opposed. For ______________ issues, the parties have directionally-opposed preferences but value the issues differently. For ______________ issues, the parties have the same preferences.

Answers

Answer:

1. Distributive issues

2. Integrative issues

3. Congruent issues

Explanation:

Typically, for every negotiation process, any of the three kinds of issues are involved, this includes the following distributive, congruent, and integrative issues.

Hence, Negotiations often involve three types of issues. For DISTRIBUTIVE issues, the parties' preferences are directly opposed. For INTEGRATIVE issues, the parties have directionally-opposed preferences but value the issues differently. For CONGRUENT issues, the parties have the same preferences.

For DISTRIBUTIVE issues, the parties' preferences are directly opposed.

For INTEGRATIVE issues, the parties have directionally-opposed preferences but value the issues differently.

For CONGRUENT issues, the parties have the same preferences.

What is a Negotiation?

A Negotiation refers to method through which parties settle their differences and in reaching an agreement.

Generally, for every negotiation process, any of the three kinds of issues are involved, this includes the following distributive, congruent, and integrative issues.

Read more about Negotiation

brainly.com/question/902450

Suppose a firm produces with a technology that exhibits constant returns to scale at all levels of production. The firm's inputs are workers and laptops. The firm sells its output in a perfectly competitive market. It also hires its inputs (hires workers and rents laptops) in perfectly competitive markets. Assume that in the long run the firm produces y units of output using x1 workers and x2 laptops. If the firm doubles the amount of workers and laptops (using 2x1 and 2x2), we would expect the firm's long-run profits to

Answers

Answer:

Not change

Explanation:

In the long run we expect firms to earn zero profits. With competitive markets for both inputs and output, and with constant returns to scale, a doubling of all inputs would lead to twice as much output, twice as much revenue, and twice as much cost.

Times-Roman Publishing Company reports the following amounts in its first three years of operation: ($ in thousands) 2021 2022 2023 Subscription revenue recognized (earned) $ 350 $ 360 $ 320 Subscription payments received in cash 390 340 360 The difference between pretax accounting income and taxable income is due to subscription revenue for one-year magazine subscriptions being reported for tax purposes in the year received, but reported in the income statement in later years when the performance obligation is satisfied. The income tax rate is 25% each year. Times-Roman anticipates profitable operations in the future. Required: 1. What is the balance sheet account that gives rise to a temporary difference in this situation

Answers

Answer: Unearned subscription revenue.

Explanation:

Tax is made on a cash basis which means that a transaction is eligible for taxation once cash has been paid for it. Businesses however have to use the Accrual basis which only record transactions in the period that they have been incurred.

In this scenario, there is more subscription payment in cash than the company recognized which means that the company has not yet delivered the service they were paid for and so could not recognize the subscriptions. They will however be taxed on those amounts because the cash has come in.

The account giving this temporary difference is therefore the Unearned Subscription Revenue account.

On average, your firm receives 65 checks a day from customers. These checks, on average, are worth $39.90 each and clear the bank in 1.5 days. In addition, your firm disburses 38 checks a day with an average amount of $89.50. These checks clear your bank in 2 days. What is the average amount of the collection float? $2,473.80 $3,401.00 $3,890.25 $5,101.50 $6,802.00

Answers

Answer:

$3,890.25

Explanation:

Calculation to determine the average amount of the collection float

Using this formula

Collection float =Average Checks received ×Average checks worth×Bank checks clearing numbers of days

Let plug in the formula

Collection float =65 x $39.90 x 1.5 days

Collection float = $3,890.25

Therefore the average amount of the collection float will be $3,890.25

A new investment project currently under consideration has a negative net present value of $85,000. The project has a life of 10 years and the minimum required rate of return is 8%. The present value factor for an annuity at 8% for 10 periods is 6.71. What is the amount of annual additional cash flow that is required to make this investment attractive

Answers

Answer:

$12,668

Explanation:

Calculation to determine the amount of annual additional cash flow that is required to make this investment attractive

Using this formula

Annual additional cash flow required=Negative net present value /Present value factor for an annuity at 8% for 10 periods

Let plug in the formula

Annual additional cash flow required= $85,000/6.71

Annual additional cash flow required= $12,668

Therefore the amount of annual additional cash flow that is required to make this investment attractive is $12,668

Culver Company is involved in four separate industries. The following information is available for each of the four industries. Operating Segment Total Revenue Operating Profit (Loss) Identifiable Assets W $63,278 $14,930 $155,962 X 10,900 2,380 77,981 Y 27,275 (2,980) 18,823 Z 7,647 1,070 16,134 $109,100 $15,400 $268,900 Determine which of the operating segments are reportable based on the: Reportable Segments (a) Revenue test. select an operating segment (b) Operating profit (loss) test. select an operating segment (c) Identifiable assets test. select an operating segment eTextbook and Media

Answers

Answer:

                                                          Reportable Segments

(a) Revenue test.                                      W and Y

(b) Operating profit (loss) test.                W, X and Y

(c) Identifiable assets test.                      W and X

Explanation:

Note: The data in this question are merged together. They are therefore sorted before answering the question. See the attached pdf file for the complete question with the sorted data.

The explanation of the answers is now given as follows:

Note: See the attached excel file for the determination of the operating segments which are reportable (in bold red color).

Note that the criterion is that a segment is reportable if it contains an amount that is greater than 10% of the total amount. Otherwise, it is nonreportable.

Based on this criterion, we have the following from the attached excel file:

                                                          Reportable Segments

(a) Revenue test.                                      W and Y

(b) Operating profit (loss) test.                W, X and Y

(c) Identifiable assets test.                       W and X

Which of the following industries is most likely to outsource jobs to another country because of slight increases in labor costs?

a. Milk dairy.
b. High-tech research facility.
c. Textile plant.
d. Automobile assembly plant.

Answers

Which of the following industries is most likely to outsource jobs to another country because of slight increases in labor costs?

a. Milk dairy.

b. High-tech research facility.

c. Textile plant.

d. Automobile assembly plant.

Answer: c. Textile plant.

Hope this helps

On January 1, Alan King decided to deposit $58,800 in a savings account that will provide funds four years later to send his son to college. The savings account will earn 8% annually. Any interest earned will be added to the fund at year-end (rather than withdrawn). (FV of $1, PV of $1, FVA of $1, and PVA of $1) (Use the appropriate factor(s) from the tables provided.) Required:

Answers

Answer:

FV= $79,996.75

Explanation:

Giving the following information:

Initial investment (PV)= $58,800

Interest rate (i)= 8% compounded annually

Number of periods (n)= 4 years

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

FV= PV*(1+i)^n

FV= 58,800*(1.08^4)

FV= $79,996.75

During January, its first month of operations, Dieker Company accumulated the following manufacturing costs: raw materials $5,100 on account, factory labor $7,500 of which $5,800 relates to factory wages payable and $1,700 relates to payroll taxes payable, and factory utilities payable $2,900. Prepare separate journal entries for each type of manufacturing cost. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Answers

Answer:

Jan 31

Dr Raw materials inventory $5,100

Cr AccountsPayable $5,100

Jan 31

Dr Work in Process inventory $7,500

Cr Factory wages payable $5,800

Cr Payroll taxes payable $1,700

Jan 31

Dr Manufacturing overhead $2,900

Cr Utilities payable $2,900

Explanation:

Preparation of a separate journal entries for each type of manufacturing cost

Jan 31

Dr Raw materials inventory $5,100

Cr AccountsPayable $5,100

Jan 31

Dr Work in Process inventory $7,500

Cr Factory wages payable $5,800

Cr Payroll taxes payable $1,700

Jan 31

Dr Manufacturing overhead $2,900

Cr Utilities payable $2,900

Galactic Inc. manufactures flying drone toys. Sales units for January, February, March, April and May were 320, 300, 372, 332, and 400 respectively. Budgeted production in units for January, February, and March were 315, 318, and 362 respectively. Each unit requires 3 direct labor hours and Galactic’s hourly labor rate is $16 per hour. The company’s variable overhead is $5.00 per unit produced and its fixed overhead is $5,600 per month..

Required:
a. Determine Galactic's direct labor budget for the first quarter.
b. Determine Galactic's manufacturing overhead budget for the first quarter

Answers

Answer:

Direct labor costs= $47,760

total manufacturing overhead= $10,575

Explanation:

Giving the following information:

Production= 315 + 318 + 362= 995 units

Each unit requires 3 direct labor hours.

Hourly rate= $16

Variable overhead per unit= $5

Fixed overhead= $5,600

First, we need to calculate the direct labor hours:

Direct labor hours= 995*3= 2,985

Now, the direct labor costs:

Direct labor costs= $47,760

Finally, the total manufacturing overhead:

total manufacturing overhead= 5,600 + 5*995

total manufacturing overhead= $10,575

The accounting records of Nash Inc. show the following data for 2017 (its first year of operations).
1. Life insurance expense on officers was $13,000.
2. Equipment was acquired in early January for $307,000. Straight-line depreciation over a 5-year life is used, with no salvage value. For tax purposes, Nash used a 30% rate to calculate depreciation.
3. Interest revenue on State of Iowa bonds totaled $4,000.
4. Product warranties were estimated to be $55,000 in 2017. Actual repair and labor costs related to the warranties in 2017 were $10,000. The remainder is estimated to be paid evenly in 2018 and 2019.
5. Pretax financial income was $850,000. The tax rate is 30%.
Prepare a schedule starting with pretax financial income in 2017 and ending with taxable income in 2017 Prepare the journal entry for 2017 to record income taxes payable, income tax expense, and deferred income taxes.

Answers

Answer:

Nash Inc.

1. A schedule of taxable income for 2017:

Pretax financial income = $850,000

add:

1. Life Insurance for officers  13,000

2. Interest on Iowa bonds      (4,000)

Excess Depreciation            (30,700) ($92,100 - $61,405)

Non-tax allowed warranties 45,000 ($55,000 - $10,000)

Adjusted pre-tax income   $873,300

Income tax expense (30%) $261,990

2. Journal entry:

Debit Income tax expense $261,990

Credit Income tax payable $261,990

To record income tax payable.

Debit Deferred Tax Asset $13,550

Credit Profit and Loss Account $13,550

To record the deferred tax asset.

Debit Profit and Loss Account $9,210

Credit Deferred Tax Liability $9,210

To record the deferred tax liability.

Explanation:

a) Data and Analysis:

Pretax financial income = $850,000

add:

1. Life Insurance for officers  13,000

2. Interest on Iowa bonds      (4,000)

Excess Depreciation            (30,700) ($92,100 - $61,405)

Non-tax allowed warranties 45,000 ($55,000 - $10,000)

Adjusted pre-tax income   $873,300

Income tax expense (30%) $261,990

Depreciation Excess/Differences:

Equipment cost = $307,000

Depreciation with straight line (5 years)

Annual accounting depreciation expense = $61,400 ($307,000/5)

Annual taxation depreciation expense = $92,100 ($307,000 * 30%)

Deferred tax liability:

Excess Depreciation            (30,700) * 30% =  $9,210

Deferred tax asset:

Non-tax allowed warranties 45,000 * 30$ = $13,550

For its first year of operations, Tringali Corporation's reconciliation of pretax accounting income to taxable income is as follows: Pretax accounting income $ 280,000 Permanent difference (15,500 ) 264,500 Temporary difference-depreciation (19,300 ) Taxable income $ 245,200 Tringali's tax rate is 25%. Assume that no estimated taxes have been paid. What should Tringali report as its income tax expense for its first year of operations

Answers

Answer:

$61,300

Explanation:

Calculation to determine What should Tringali report as its income tax expense for its first year of operations

Using this formula

Income tax expense=Taxable income * Tringali's tax rate

Let plug in the formula

Income tax expense=$ 245,200*25%

Income tax expense=$61,300

Therefore What should Tringali report as its income tax expense for its first year of operations will be $61,300

A firm' s sales procedure involves preparing sales invoices based on shipping documents; posting the sales amounts to accounts receivable records; and posting quantities billed to the inventory records. Due to control weaknesses in the procedure, certain goods that are shipped may not be reflected in the sales invoices. The exposure from this risk can result in:

Answers

Answer: understatement of revenues and receivables and over statement of inventory

Explanation:

Control weakness simply refers to the failure by a company to implement the internal controls. Based on the information given, the exposure from this risk can result in understatement of revenues and receivables and over statement of inventory.

There'll be understatement of revenue and receivables since sales is not recorded while the inventory will be overstated.

NU YU announced today that it will begin paying annual dividends. The first dividend will be paid next year in the amount of $0.37 a share. The following dividends will be $0.42, $0.57, and $0.87 a share annually for the following three years, respectively. After that, dividends are projected to increase by 2.8 percent per year. How much are you willing to pay today to buy one share of this stock if your desired rate of return is 9 percent?

Answers

Answer:

P0 = $11.968577  rounded off to $11.97

Explanation:

The dividend discount model (DDM) can be used to calculate the price of the stock today. DDM calculates the price of a stock based on the present value of the expected future dividends from the stock. The formula for price today under DDM is,

P0 = D1 / (1+r)  +  D2 / (1+r)^2  +  ...  +  Dn / (1+r)^n  +  [(Dn * (1+g) / (r - g)) / (1+r)^n]

Where,

D1, D2, ... , Dn is the dividend expected in Year 1,2 and so on g is the constant growth rate in dividends r is the discount rate or required rate of return

P0 = 0.37 / (1+0.09)  +  0.42 / (1+0.09)^2  +  0.57 / (1+0.09)^3  +  

0.87 / (1+0.09)^4  +  [(0.87 * (1+0.028) / (0.09 - 0.028)) / (1+0.09)^4]

P0 = $11.968577  rounded off to $11.97

McMurphy Corporation produces a part that is used in the manufacture of one of its products. The costs associated with the production of 12,000 units of this part are as follows: Direct materials $86,000 Direct labor 126,000 Variable factory overhead 58,000 Fixed factory overhead 138,000 Total costs 408,000 Of the fixed factory overhead costs, $55,000 is avoidable. Conners Company has offered to sell 12,000 units of the same part to McMurphy Corporation for $41 per unit. Assuming there is no other use for the facilities, Schmidt should ________. Group of answer choices buy the part, as this would save the company $192,000 buy the part, as this would save $16 per unit make the part, as this would save almost $14 per unit make the part, as this would save $16 per unit

Answers

Answer:

make the part, as this would save almost $14 per unit

Explanation:

We have to compare the total cost to make against the total cost to buy 12,000 units.

Total Cost to Make

Direct materials                                  $86,000

Direct labor                                        $126,000

Variable factory overhead                $58,000

Fixed factory overhead                     $55,000

Total Cost                                          $325,000

Total Cost to buy

Purchase Price = $41 x 12,000 units = $492,000

Difference

Financial Advantage = Total Cost to buy - Total Cost to Make

                                   =  $492,000 - $325,000

                                   = $167,000

Conclusion :

Schmidt should make the part, as this would save almost $14 per unit

Haylock Inc. bases its manufacturing overhead budget on budgeted direct labor-hours. The direct labor budget indicates that 7,500 direct labor-hours will be required in August. The variable overhead rate is $1.50 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $100,410 per month, which includes depreciation of $8,940. All other fixed manufacturing overhead costs represent current cash flows. The August cash disbursements for manufacturing overhead on the manufacturing overhead budget should be:

Answers

Answer:

Overhead cash disbursement= $102,720

Explanation:

First, we need to allocate variable overhead using the following formula:

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

Allocated MOH= 1.5*7,500

Allocated MOH= $11,250

Now, we can calculate the cash disbursement for August. Depreciation is not a cash expense. We should deduct it from fixed costs.

Overhead cash disbursement= 11,250 + 100,410 - 8,940

Overhead cash disbursement= $102,720

Rainey Company's true cash balance at October 31 is $4,700. The following information is available for the bank reconciliation: Outstanding checks, $740 Deposits in transit, $540 Bank service charges, $110 The bank had collected an account receivable for Rainey Company, $1,200 The bank statement included an NSF check written by one of Ramsey's customers for $720. What was the unadjusted book balance at October 31

Answers

Answer: $4330

Explanation:

The unadjusted book balance at October 31 is calculated below:

True cash balance = $4700

Add: Bank service charge = $110

Add: NSF Check = $720

Less: Account receivable = $1200

Unadjusted book balance = $4330

Wilde Software Development has a 12% unlevered cost of equity. Wilde forecasts the following interest expenses, which are expected to grow at a constant 3% rate after Year 3. Wilde's tax rate is 25%. Year 1 Year 2 Year 3 Interest expenses $80 $95 $140 What is the horizon value of the interest tax shield

Answers

Answer: $400.56

Explanation:

Horizon value = Tax shield in 3rd year * (1 + growth rate) / (Required return - Growth rate)

Tax shield in year 3 = Interest expense * tax rate

= 140 * 25%

= $35

Horizon value = 35 * ( 1 + 3%) / (12% - 3%)

= $400.56

The Fabricating Department started the current month with a beginning Work in Process inventory of $10,900. During the month, it was assigned the following costs: direct materials, $76,900; direct labor, $24,900; and factory overhead, 70% of direct labor cost. Also, inventory with a cost of $113,500 was transferred out of the department to the next phase in the process. The ending balance of the Work in Process Inventory account for the Fabricating Department is: Group of answer choices $83,461. $196,961. $68,030. $16,630. $112,700.

Answers

Answer:

Ending Work in Process $16,630

Explanation:

The computation of the ending balance of the work in process inventory is shown below:

Beginning Work in process $10,900

Add: Manufacturing Costs  

Direct Materials $76,900

Direct Labor $24,900

Factory Overhead $17,430 (70% of $24,900)

Less: Cost of goods manufactured ($113,500)

Ending Work in Process $16,630

Match each of the principles and phases in the development of an accounting system with the statement that best describes them.
1. Information must be understandable, relevant, reliable, timely, and accurate.
2. Benefits of information must outweigh the cost of providing it.
3. The system should accommodate a variety of users and changing information needs.
4. The accounting system must consider the needs and knowledge of various users.
5. The system should be capable of meeting the changes in the demands made upon it.
a. Useful output
b. Cost effectiveness
c. Flexibility

Answers

Answer:

. Useful output

Cost effectiveness

Flexibility

Useful output

Flexibility

Explanation:

Accounting principles are  guidelines that should guide companies when reporting  financial data.

If the output is useful, it would contain the information needed by users of accounting information in terms they understand, on time and it should not be misleading

The accounting information should be cost effective. It should be profitable to the company to provide the information. The cost of providing the information should be less than the cost

The information should be flexible. It should not only be suitable for only some particular users of accounting information but to all users of accounting information

Cream 424,000 at $130 per gallon Liquid skim 344,500 at $115 per gallon The cost of purchasing 820,000 gallons of direct materials and processing it up to the split-off point to yield a total of 797,500 gallons of good product was $2,350,000. When using a physical-volume measure, what is the approximate amount of joint costs that will be allocated to cream and liquid skim

Answers

Question Completion:

Production:

Cream = 443,000 gallons

Liquid skim = 354,500 gallons

Total production = 797,500 gallons

Answer:

The approximate amount of joint costs that will be allocated to cream and liquid skim =

Cream = $1,305,392

Liquid skim = $1,044,608

Explanation:

a) Data and Calculations:

Direct materials purchased = 820,000 gallons

Total yield at split-off = 797,500

Joint costs = $2,350,000

                                        Cream       Liquid Skim  

Sales units at split-off   424,000     344,500 gallons

Selling price per unit          $130            $115

Production Cream       443,000     354,500 gallons

Allocation of joint costs, using a physical volume measure:

Cream = $2,350,000 * 443,000/797,500 = $1,305,392

Liquid Skim = $2,350,000 * 354,500/797,500 = $1,044,608

Select the correct answer.
Which product is an athlete more likely to endorse?
A.
wine
B.
fast food
C.
sports drink
D.
tobacco products

Answers

Answer:

Which product is an athlete more likely to endorse? Fast Food

I would say fast food or sports drink I don’t know tho

1. The federal government is considering selling tracts of federally owned land to private developers and using the revenues to provide aid to victims of an earthquake in a foreign country. How would this policy affect the levels of federal revenues, expenditures, and deficits under a cash accounting system

Answers

Answer:

The responses to this question can be defined as follows:

Explanation:

In a currency system, its current amount of the debt is influenced by the cash financial statements, and sales will rise by amount and revenue would be compensated by spending increases on foreign aid. The financial accounting system must realize that its government sold a well-established resource and increased the overall scarcity.

Its capital account weakness relates to an undistorted added money from the currency exchange that would offset a decrease throughout the estimate of the benefits of Congress and lead to an increase in the utilization of the shortfall quickly.

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