Dixie, a cattle ranch owner, earns $350,000/month in revenue. Her monthly cost include: administrative cost: $35,000, Feed: $40,000, Equipment and maintenance: $55,000, Labor: $90,000, Transportation: $20,000, Miscellaneous: $35,000, Foregone rent for the land used for cattle grazing $18,000, Cost of her daughter’s time that helps on weekends: $4,000, owner’s salary: $15,000. Dixie’s accounting and economic profit respectively are

Answers

Answer 1

Answer:

Accounting profit = $60000

Economic profit =  $38000

Explanation:

Accounting profit is the net income of a company, it is the difference between revenue and expenses. This expenses are wages, transportation cost, cost of raw materials and so on. It makes use of only explicit cost.

Economic profit makes use of both implicit cost (opportunity) and explicit costs. It does not only considers expenses but also considers opportunity costs for making one decision instead of the other

Given that revenue = $350000

Explicit cost = Administrative cost + Feed + Equipment and maintenance + Labor + Transportation + Miscellaneous + owners salary = $35,000 + $40,000 + $55,000 + $90,000 + $20,000 + $35,000 + $15000 = $290000

Implicit cost = opportunity cost = Cost of her daughter’s time that helps on weekends + Foregone rent for the land used for cattle grazing = $18000 + $4000 = $22000

Accounting profit = Revenue - Explicit cost = $350000 - $290000 = $60000

Economic profit =  Revenue - Explicit cost - Implicit profit = $350000 - $290000 - $22000 = $38000


Related Questions

Bekah is an adviser for the company Vicoltech, which deals heavily in investments. Bekah also advises several other clients in her state, but no clients outside of her state. Before the Dodd-Frank Act was passed, Bekah was exempt from registration and reporting requirements with the SEC. When the Dodd-Frank Act was passed:

Answers

Answer: d. Bekah was still exempt from the SEC’s reporting requirements.

Explanation:

Here are the options:

a. Indeterminable with current information

b. Bekah was required to register with the SEC, but not required to report information to

c. Bekah was required to begin reporting information to the SEC.

d. Bekah was still exempt from the SEC’s reporting requirements.

The Dodd-Frank Act is a comprehensive bill which places very strict regulations on the banks and lenders in order to help protect the consumers and also help in the prevention of economic recession

Based on the scenario in the question, Bekah will still be exempt from the SEC’s reporting requirements because in the Dood-Frank Act, it was stated that advisers that are only working in the same state with their clients are exempted from reporting requirements with the Security Exchange Commission.

According to Porter, the generic competitive strategy that reflects the ability of the corporation or its business unit to design, produce, and market a comparable product more efficiently than its competitors is called focus. competitive scope. cost leadership. diversification. differentiation.

Answers

Answer:

The correct answer is: cost leadership

Explanation:

According to Porter, every company has a strategy, whether planned or unplanned, being directly influenced by the environment in which it operates and by the industries and competitive sector. For him, companies should use the generic strategies mentioned by him so that they can survive the five competitive forces of the industry. Porter's generic strategies are: cost leadership, differentiation and focus.

The most appropriate generic strategy for the above question is cost leadership, whose central objective is to achieve total leadership in a given sector, using appropriate policies and procedures for that purpose.

The objective is achieved when a company develops a quality structure that brings together efficient equipment, qualification of personnel and control of expenses in order to maintain a low cost that generates greater returns for the company than those of its competitors.

Marla Staples is concerned with identity theft. One of the ways that she can protect her information from leaking out to the wrong hands is to: limit her purchases with vendors that she knows do not store her information in a database. limit her travels to only the U.S. because identity theft is an international problem. avoid all e-commerce transactions because this is the only type of buying transaction where websites and others handle sensitive, personal information. install antivirus software, firewalls, and anti-spyware software on her computer.

Answers

Answer: Install antivirus software, firewalls, and anti-spyware software on her computer.

Explanation:

Marla's computer is the most likely place where people can gain access to her personal information for use to propagate identity theft. Personal computers have all sorts of personal information such as scanned copies of birth certificates, academic achievements, photographs, bank statements and the like. If the security on a personal computer is breached, it could be quite harmful.

For this reason Marla should install antivirus software, firewalls, and anti-spyware software on her computer to protect it from unwanted access from everyone including people who would use her information for the wrong reasons.

Hawar International is a shipping firm with a current share price of $5.50 and 10 million shares outstanding. Suppose Hawar announces plans to lower its corporate taxes by borrowing $20 million and repurchasing shares. a. With perfect capital markets, what will the share price be after this announcement

Answers

Answer:

New share price = $6.1

Explanation:

DATA

The Current share price                  $5.50

Outstanding shares                         $10m

borrowing shares                             $20m

Corporate tax rate                            30%

Required: share price be after this announcement?

Formula:

New share price = tax rate x ([tex]\frac{borrowing shares}{Outstanding shares}[/tex]) + current share price

Solution:

New share price = 30% x ([tex]\frac{20m}{10m}[/tex]) + $5.5

New share price =  0.6 x $5.5

New share price = $6.1

Which of the following costs would be applied to manufactured inventory under variable costing? Select one: A. Cost of raw materials B. Salary of factory manager C. Rental payments on administrative offices D. Commissions to sales persons E. Rental payments on factory

Answers

D. commissions to sales persons

Prior to liquidating their partnership, Pepper and Reynell had capital accounts of $13,000 and $49,000, respectively. The partnership assets were sold for $24,000. The partnership had no liabilities. Pepper and Reynell share income and losses equally. Required: a. Determine the amount of Pepper's deficiency. $ b. Determine the amount distributed to Reynell, assuming Pepper is unable to satisfy the deficiency. $

Answers

Answer:

Explanation:

Based on the information that has been given in the question, the following answer can be provided

a. Determine the amount of Pepper's deficiency.

First, we need to calculate the loss that was recognized. This will be:

= ($13,000 + $49,000) - $24,000

= $62,000 - $24,000

= $38,000

Pepper's share of the loss will then be:

= $38,000/2

= $19,000

Pepper's deficiency will now be his contribution minus the loss incurred. This will be:

= $19,000 - $13,000

= $6,000

Deficiency of $6000

b. Determine the amount distributed to Reynell, assuming Pepper is unable to satisfy the deficiency.

This will be:

= $49,000 - $19000 - $6,000

= $49,000 - $25,000

= $24,000

Mayan Company had net income of $33,480. The weighted-average common shares outstanding were 9,300. The company declared a $4,000 dividend on its noncumulative, nonparticipating preferred stock. There were no other stock transactions. The company's earnings per share is:

Answers

 Answer:

EPS = $3.17

Explanation:

Earnings per share(EPS) is the total earnings attributable to ordinary shareholders divided by the number of units of common stock.

EPS= Earnings attributable to ordinary shareholders/number of ordinary shares

Earnings attributable to ordinary shareholders= Net income after tax - preference dividend  

Earnings attributable to ordinary shareholders = net income - preference divi dend

Earnings = 33,480 - 4000 = 29,480

EPS = 29,480/9,300 =3.169

EPS = $3.17

essay on concept of business in islam ​

Answers

Answer:

..Essay below, hope it helps!

Explanation:

The business concept in Islam, unlike the rest of the world, is mainly for profit purposes. As it is not only one of the branches of living, but it is/was a belief that a business trader can be closer to God. Islamic people believe there is nothing wrong with fair commerce and trade. According to resources from ethical practice research, Islamic people think that a businessperson who does their jobs and tasks with honesty and accordance with the commands of Allah, deserve to be rewarded by Allah in the afterlife. Islams are open to giving guiding principles for all human activities. They also prescribe and explain the ethics of business. Their society believe these ethics take an important role in a man's mental structure. Business is fundamental around the world, exchanging business, profits, sharing wealth, but with Islamic practices you can learn to perform business practice better. The religion or beliefs of Islams are great and are very compatible with business, which makes a great impact on their business society. Religion and business make a good combination for the business world in Islam.

Tropetech Inc. has an expected net operating profit after taxes, EBIT(1 – T), of $2,400 million in the coming year. In addition, the firm is expected to have net capital expenditures of $360 million, and net operating working capital (NOWC) is expected to increase by $45 million. How much free cash flow (FCF) is Tropetech Inc. expected to generate over the next year?

Answers

Answer:

FCF = $1,995 million

Explanation:

DATA

EBIT(1-T) = $2,400 million

Net Capital Expenditure = $360 million

Net operating working capital (NOWC) = $45 million

Free cash flow (FCF) expected to generate over next year can be calculated as

FCF = EBIT(1-T) - Capital Expenditure - Net operating working capital (NOWC)

FCF = $2,400 million - $360 million - $45million

FCF = $1,995 million

On August 21, Alix Company receives a $2,000, 60-day, 6% note from a customer as payment on her account. How much interest will be due on October 20 - the due date?
a. $10
b. $20
c. $140
d. $120

Answers

Answer:

b. $20

Explanation:

Calculation of how much interest will be due on October 20 - the due date

Using this formula

Interest due = Amount received ×Numbers of days ×Note percentage

Let plug in the formula

Interest due =$2,000 x (60/360) x 0.06

Interest due=$2,000×0.17×0.06

Interest due =$20

Therefore $20 interest is the amount of interest that will be due on October 20the due date.

Assume a company sells a given product for $90 per unit. How many units must be sold to break even if variable selling costs are $2 per unit, variable production costs are $31 per unit, and total fixed costs are $1,799,946

Answers

Answer:

Break-even point in units= 31,227 units

Explanation:

Giving the following information:

Selling price= $90

Unitary variable cost= $33

Total fixed costs=  $1,799,946

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

Break-even point in units= fixed costs/ contribution margin per unit

Break-even point in units= 1,779,946 / (90 - 33)

Break-even point in units= 31,227 units

Accrual accounting is used because Group of answer choices cash flows are considered less important. it provides a better indication of ability to generate cash flows than the cash basis. it recognizes revenues when cash is received and expenses when cash is paid. none of these.

Answers

Answer:

The answer is B. it provides a better indication of ability to generate cash flows than the cash basis

Explanation:

Accrual basis of accounting is a method where revenue and expenses are recognized in the period the transaction occurs irrespective of whether cash is received or not at that period unlike cash basis accounting which recognizes revenue only when cash is received and payment only when cash is given out.

The importances are:

1. It gives an exact picture of the cash flow of the company

2.it provides a better indication of ability to generate cash flows than the cash basis

If D1 = $1.25, g (dividend growth rate) = 4.7%, and P0 = $26.00, what is the stock’s expected dividend yield for the coming year

Answers

Answer:

9.51%

Explanation:

From the question above:

The dividend is $1.25

The growth rate is 4.7%

= 4.7/100

= 0.047

The stock price(PO) is $26.00

Therefore, stock's expected dividend for the coming year can be calculated as follows

PO= D1/Re-g

26= 1.25/(Re-0.047)

Cross multiply both sides

1.25= 26(Re-0.047)

1.25=26Re-1.222

1.25+1.222=26Re

2,472=26Re

Re= 2,472/26

Re= 0.0951×100

Re= 9.51%

Hence the stock's expected dividend for the coming year is 9.51%

Rodriguez Company pays $310,000 for real estate plus $16,430 in closing costs. The real estate consists of land appraised at $215,000; land improvements appraised at $86,000; and a building appraised at $129,000.Required:1. Allocate the total cost among the three purchased assets.2. Prepare the journal entry to record the purchase.

Answers

Answer:

Required 1.

Land =  $163,215

Land improvements = $65,286

Buildings =  $97,929

Required 2.

Land  $163,215 (debit)

Land improvements $65,286 (credit)

Buildings $97,929 (credit)

Cash $310,000 (credit)

Explanation:

Allocation of the purchase cost must be made on the bases appraisal value.

Total Appraisal Value =  $215,000 + $86,000 + $129,000

                                    =  $430,000

Land = $215,000 /  $430,000 × $326,430

        = $163,215

Land improvements =  $86,000 / $430,000 × $326,430

                                 = $65,286

Buildings = $129,000 / $430,000 × $326,430

                = $97,929

The following cost data pertain to the operations of Quinonez Department Stores, Inc., for the month of September. Corporate headquarters building lease $78,300Cosmetics Department sales commissions--Northridge $3,850 Store Corporate legal office salaries $60,200 Store manager's salary-Northridge Store $19,500 Heating-Northridge Store $17,200 Cosmetics Department cost of sales-Northridge $33,100 Central warehouse lease cost $14.000 Store security-Northridge Store $18,200Cosmetics Department manager's salary-northridge Store $4,420 The Northedge Store is just one of many stores owned and operated by the company. The Cosmetics Department is one of many departments at the Northridge Store. The central warehouse serves all of the company's What is the total amount of the costs listed above that are not direct costs of the Northridge Store?A. $152,500.B. $43,379.C. $78,300.D. $53,820.

Answers

Answer:

Total costs that are not a direct cost of Northridge store = $152,500 (A)

Explanation:

First of all, let us identify the transactions in the list that are not a direct transaction of the Northridge store, thereafter, we will calculate the total costs of these transactions.

Transaction                                                      Amount($)

Corporate headquarters building lease         78,300

Corporate legal office salaries                        60,200

Central warehouse lease cost                         14,000

Total                                                                   152,500

∴ Total costs that are not a direct cost of Northridge store = $152,500

What is the approach that Scrum encourages when a Team determines it will be difficult to deliver any value by the end of a Sprint

Answers

Answer:

A.  Together with the Product Owner, focus on what can be done and identify a way to deliver something valuable at the end of each Sprint

Explanation:

The approach that is to be applied for delivering the value that becomes difficult is to come together by involving the owner of the product so that we get to know by focusing it and identify the way for delivering the valuable things so that in return the customer could satisfy with the product and the chances of building a long term relation would became high

Read each of the following statements, and indicate whether each statement is true or false. Statement True False Firms raise capital from retained earnings only when they cannot issue new common stock due to market conditions outside of their control. In general, firms are reluctant to issue new common stock to raise additional financial capital due to the magnitude of the flotation costs and the negative signals sent to the marketplace. The flotation costs associated with the sale of debt securities are greater than those associated with new common stock issues.

Answers

Answer:

a. False

b. True

c. False

Explanation:

a. This is false because firms generally prefer to raise funds from Retained Earnings first before thinking of issuing shares. It is also up to them which method they want to use be it by stock issuance or by Retained Earnings but they usually gravitate towards retained earnings first.

b. Issuing new stock can have the effect of signalling to the market that you are cash strapped and this is not a good thing most times. It can lead to some investors losing faith in the company. Also the floatation costs associated will make the cost of raising funds via stock issuance higher so this is avoided and usually used in desperation.

c. The floatation costs associated with issuing New Stock are more than the ones associated with issuing debt securities. This is because New Stock issuance is bound by more stringent legal requirements and procedures that will require more costs to get through than debt issuance.

Denver Corporation purchased a patent for $405,000 on September 1, 2016. It had a useful life of 10 years. On January 1, 2018, Denver spent $99,000 to successfully defend the patent in a lawsuit. Denver feels that as of that date, the remaining useful life is 5 years. What amount should be reported for patent amortization expense for 2018

Answers

Answer:

amount that should be reported for patent amortization expense for 2018 will be $90000.27

Explanation:

given data

purchased patent = $405,000

useful life = 10 years

spent = $99,000

remaining useful life = 5 years

solution

first we get here amortization from September 1, 2016 - January 1, 2018 that is

September 1 - december 31 = [tex]\frac{4}{12}[/tex]  = 0.333333

amortization = (1 + 0.333333) × (405000 ÷ 10)

amortization = $53998.65

and

now we get remaining value before defence

remaining value = $405,000 - $53998.65

remaining value = $351001.35

and

now we get here amount to be reported for patent amortization expense for 2018

amount = ( $351001.35 + $99,000 ) ÷ 5

amount = $90000.27

so amount that should be reported for patent amortization expense for 2018 will be $90000.27

Which of the following cost-saving actions can potentially result in a company gaining a sustainable cost advantage over rivals because the company's actions to cut costs cannot be detected by rivals from the information in either the FIR or the Comparative Competitive Efforts section of the CIR?
1. Making it a company policy never to produce branded footwear with higher than a 3.0-star S/Q rating
2. Actions to underspend rivals on brand advertising
3. Actions to use only refurbished production equipment, actions to keeps supervisory costs to a bare minimum, and never spending any money on corprorate social responsibility and citizenship
4. Making it a company policy never to produce branded footwear with higher than a 3.5-star S/Q rating
5. Actions to completely avoid the payment of any import tariffs

Answers

Answer:

Cost-saving actions:

3. Actions to use only refurbished production equipment, actions to keeps supervisory costs to a bare minimum, and never spending any money on corporate social responsibility and citizenship

Explanation:

Competitive rivals will not glean the information about the use of production equipment, supervisory costs, and corporate social responsibility and citizenship from the Financial and Competitive Intelligence Reports.  So, using refurbished production equipment will reduce costs provided the quality is not adversely affected.  Supervisory costs can be minimized with target costing, and the amount on corporate social responsibility and citizenship is a management discretionary cost that can be eliminated, depending on prevail circumstances.

Cost savings is simply known as a number of actions or policies that aim to decrease the expected cost of a given transaction. Cost-saving actions can potentially result in a company gaining a sustainable cost advantage are Actions to use only refurbished production equipment, actions to keeps supervisory costs to a bare minimum, and never spending any money on corprorate social responsibility and citizenship.

Cost savings often aim to shrink the amount of money being paid for a certain good or service.

They are also called Cost cutting as they are measures put forward by a company to lower its expenses and increase profitability.

They are part of the business strategy and they include laying off employees, reducing employee pay, closing facilities, streamlining the supply chain, downsizing to a smaller office etc.

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Prezas Company's balance sheet showed total current assets of $4,250, all of which were required in operations. Its current liabilities consisted of $975 of accounts payable, $600 of 6% short-term notes payable to the bank, and $250 of accrued wages and taxes. What was its net operating working capital?

Answers

Answer:

The Net working capital is 3025 dollars.

Explanation:

Total current assets in the balance sheet = $4250

The current liabilities in the balance sheet = $975

Account payable = $600

Accrued wages and taxes = $250

Below is the calculation of net operating working capital.

Net working capital = current assets – current liabilities.

Net working capital = 4250 – (975 + 250)

Net working capital = 4250 – 1225

Net working capital = 3025 dollars.

Here, interest will not be considered. So the net working capital is $3025

The weighted-average cost method is used by Gomez, Inc. Sales are $320,000, the number of units available for sale is 100, the number of units sold during the period is 75, and the weighted-average cost of the goods available for sale is $800 each. How much is gross profit for the company

Answers

Answer:

Gross profit = $260,000

Explanation:

The gross profit is the profit earned directly after subtracting the direct cost of goods sold from the sales revenue.

The cost of goods sold represents the cost of inputs associated with units sold. They are direct cost which are incurred wholly and specifically on the goods sold. They exclude overhead and other indirect costs.x

Direct costs include direct material cost , direct labour cost and direct expenses

The gross profit  can be determined using the relationship below

Gross profit = Sales revenue - cost of goods sold.

Cost of goods sold = $800  × 75 = 60,000

Gross profit = $320,000 - 60,000= $260,000

Gross profit = $260,000

Femur Co. acquired 70% of the voting common stock of Harbor Corp. on January 1, 2020. During 2020, Harbor had revenues of $2,500,000 and expenses of $2,000,000. The amortization of fair value allocations totaled $60,000 in 2020. Not including its investment in Harbor, Femur Co. had its own revenues of $4,500,000 and expenses of $3,000,000 for the year 2020. The noncontrolling interest's share of the earnings of Harbor Corp. for 2020 is calculated to be

Answers

Answer:

The answer is $132,000

Explanation:

Solution

Given that:

Harbor revenues = $2,500,000

Expenses = $2,000,000

The amortization of fair value allocations = $60,000

Femur corporation revenues =$4,500,000

expenses = $3,000,000

Now,w e have to compute for the non controlling interest's share of the earnings of Harbor Corp which is given below:

=[revenue of harbor - expenses of harbor - amortization of fair value allocations]  30%

= [$2,500,000  - $2,000,000- $60,000] * 30%

=[$500000 - $60000]* 30%

=$132,000

Therefore the non controlling interest's share of the earnings of Harbor Corp is $132,000

Interviews in which the interviewer adapts his or her line of questioning based on the answers you give and any questions you ask are known as ________ interviews. Group of answer choices panel stress behavioral unstructured situational

Answers

Answer:

unstructured interviews.

Explanation:

Unstructured interviews are also called open-ended interviews. The questions asked in such type of interviews are not structured or pre-determined. Unstructured interview is based on your answers to the interviewer. The interviewer will not prepare any questions in advance, poses random questions instead. The interviewer might ask general questions but can also ask certain random questions or move to certain subjects depending on the your answers.

The option Panel interview is not appropriate for this statement because in such an interview the candidate or participant meets with several interviewers simultaneously.

The option Stress interview is also not suitable because such an interview is intended to confuse or throw the interviewee off balance by criticizing or giving hostile reaction to the candidate in order to examine how a candidate handles stress or pressure.

Behavioral is also not a correct option because in such interviews the questions are related to the past work experiences in order to assess how a candidate handled different job scenarios and it also provides information about the candidate's temperament, talents and skill.

Situational is also not a correct option because this is a bit similar to behavioral interview in which candidate is asked questions except the questions in situational interviews focus on how a candidate can deal with various realistic scenarios at work.

The annual premium for a ​$15 comma 000 insurance policy against the theft of a painting is ​$300. If the​ (empirical) probability that the painting will be stolen during the year is 0. 01​, what is your expected return from the insurance company if you take out this​ insurance?

Answers

Answer:

-$150

Explanation:

The computation of the expected return from the insurance company is shown below:

= Annual premium × probability of the stolen painting - 1 × theft of painting

= $15,000 × 0.01 - 1 × $300

= $150 - $300

= -$150

By multiplying annual premium with the probability of the stolen painting  and then substracted theft of painting so that we can get to know the expected return and the same is to be considered

"Chet has been known to say, "If you ever see me with anything other than a Coke in my hand, check my pulse. I must be dead. " When Chet is thirsty for a soft drink, he obviously skips the _______________ stage of the consumer decision process. "

Answers

Answer:

This question is incomplete, the options are missing. The options are the following:

a) Information search

b) Prepurchase evaluation

c) Evaluation of alternatives

d) Evoked set determination

e) All of the above

And the correct answer is the option E: All of the above.

Explanation:

To begin with, the consumer decision process is the name that receives in the field of marketing a process that focus on the path the consumer has to go though in order to achieve a purchase. In that process there are many stages and in the beginning the consumer has to do a pre purchase evaluation in where he will have to obtain information from the products by doing a search and he will have to evaluate the alternatives so therefore that when Chet is thirsty and buys a Coke directly he is skipping all of those parts in the consumer decision process.

The restaurant's total cost is a mixed cost that depends on customers served. The restaurant's management uses the high-low method to estimate the variable and fixed components of this cost. If the management believes that the restaurant will be able to serve 16,000 customers in December, the restaurant's estimated total cost for December is closest to

Answers

Answer:

$29,390

Explanation:

For computing the total cost first we have to determine the variable cost per customer and the fixed cost which is shown below:

Variable cost Per Customer is

= (High total cost - low total cost) ÷ (high number of customer served - low cost of customer served)

= ($28,934 - $28,241) ÷ (14,100 - 11,214)

= $0.24

Now

Fixed cost is

= High cost - (high number of customer served × variable cost per customer)

= 28,934 - (14,100 × 0.24)

= $25,550

So, the total cost for 16,000 customers is

= Fixed cost + variable cost

= $25,550 + (16,000 × $0.24)

= $29,390

On the first day of the fiscal year, a company issues an $949,000, 9%, five-year bond that pays semiannual interest of $42,705 ($949,000 x 9% x 1/2), receiving cash of $892,100. Journalize the entry to record the first interest payment and the amortization of the related bond discount using the straight-line method. If an amount box does not require an entry, leave it blank.

Answers

Answer:

Bond issue price                                                    $892,100

Face value                                                              $949,000

Discount on bond                                                   $56,900

Number of Interest payments (10 years x 2)          10

Discount to be amortized per payment                $5,690

Interest on bond                                                    $51,210

Date        Description                               Debit        Credit

Dec.  31 Bond interest expense             $56,900

              Discount on bonds payable                      $5,690

              Cash                                                           $51,210

              (Interest on bond paid and Premium amortized)

Rex Garner recently made an offer to Harry Barns for the sale of his shop using a registered letter. The offer says that Harry "may accept by registered letter." This detail is an example of a ________. Group of answer choices

Answers

Answer:

Stipulation.

Explanation:

In this scenario, Rex Garner recently made an offer to Harry Barns for the sale of his shop using a registered letter. The offer says that Harry "may accept by registered letter." This detail is an example of a stipulation.

A stipulation in business can be defined as a formal legal acknowledgment and agreement made between two or more groups of people (parties) before entering into a contract or business deal.

This ultimately implies that, a stipulation is a condition or clause used to convey agreement in a contract between two or more groups of people. The statement "may accept by registered letter." in the offer made by Rex Garner to Harry is a stipulation, conveying the message that Harry can only show agreement by using a registered letter as well.

Jammer Company uses a weighted average perpetual inventory system and reports the following: August 2 Purchase 10 units at $12 per unit. August 18 Purchase 15 units at $15 per unit. August 29 Sale 20 units. August 31 Purchase 14 units at $16 per unit. What is the per-unit value of ending inventory on August 31

Answers

Answer:

The per-unit value of ending inventory on August 31= $15.42

Explanation:

The weighted average method of inventory determines the average cost per unit of inventory each time a new batch is received The explanation is completed using the table below with notes underneath

The

Date     Narration          Qty        Unit cost($)      Total cost

Aug 2   Purchase          10             12                        120

Aug 18  Purchase            15             15                     225

                                     25           13.8  *                    345

Aug 29                       ( 20)            13.8                    (276 )

                                      5                                          69

Aug 31                           14                 16                   224

Aug 31                          19            15.42 **                 293

Notes

*The average cost of 13.8 is the division of 345 by 25.

**The average cost of $15.42 is the division of 293 by 19

The per-unit value of ending inventory on August 31= $15.42

               

The per-unit value of the ending inventory on August 31, using the weighted average perpetual inventory system, is approximately $14.59.

Step 1: Calculate the total cost of the purchases.

Purchase on August 2: 10 units at $12 per unit = $120

Purchase on August 18: 15 units at $15 per unit = $225

Purchase on August 31: 14 units at $16 per unit = $224

Total cost of purchases = $120 + $225 + $224 = $569

Step 2: Calculate the total number of units purchased.

Total units purchased = 10 units + 15 units + 14 units = 39 units

Step 3: Calculate the weighted average cost per unit.

Weighted average cost per unit = Total cost of purchases / Total units purchased

Weighted average cost per unit = $569 / 39 units ≈ $14.59

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Storico Co. just paid a dividend of $2.05 per share. The company will increase its dividend by 24 percent next year and then reduce its dividend growth rate by 6 percentage points per year until it reaches the industry average of 6 percent dividend growth, after which the company will keep a constant growth rate forever. If the required return on the company's stock is 10 percent, what will a share of stock sell for today

Answers

Answer:

A share of stock sell for $74.21 today.

Explanation:

This can be calculated as follows:

Dividend per share in year 1 = Year 0 dividend * (1 + growth rate of year 1 dividend) = $2.05 * (1 + 24%) = $2.5420

PV of year 1 dividend per share = Year 1 dividend / (1 + rate of return)^1 = $2.5420 * / (1 + 10%)^1 = $2.31090909090909

Dividend per share in year 2 = Year 1 dividend * (1 + growth rate of year 1 dividend) = $2.5420 * (1 + (24% -6%)) = $2.5420 * (1 + 18%) =$3.00

PV of year 2 dividend per share = Year 2 dividend / (1 + rate of return)^2 = $3.00 / (1 + 10%)^2 = $2.47933884297521

Dividend per share in year 3 = Year 2 dividend * (1 + growth rate of year 2 dividend) = $3.00 * (1 + (18% -6%)) = $3.00 * (1 + 12%) =$3.36

PV of year 3 dividend per share = Year 3 dividend / (1 + rate of return)^3 = $3.36 / (1 + 10%)^3 = $2.5244177310293

Dividend per share in year 4 = Year 3 dividend * (1 + growth rate of year 3 dividend) = $3.36 * (1 + (12% -6%)) = $3.36 * (1 + 6%) =$3.5616

PV of year 4 dividend per share = Year 4 dividend / (1 + rate of return)^4 = $3.5616 / (1 + 10%)^4 = $2.43262072262824

Dividend per share in year 5 = Year 4 dividend * (1 + growth rate of year 4 dividend) = $3.5616 * (1 + 6%) = $3.775296

Price at year 4 = Year 5 dividend / (Rate of return – growth rate) = $3.775296 / (10% - 6%) = $94.3824

PV of price at year 4 = Price at year 4 / (1 + rate of return)^4 = $94.3824 / (1 + 10%)^4 = $64.4644491496482

Share price to day = PV of year 1 dividend per share + PV of year 2 dividend per share + PV of year 4 dividend per share + PV of year 4 dividend per share + PV of price at year 4 = $2.31090909090909 + $2.47933884297521 + $2.5244177310293 + $2.43262072262824 + $64.4644491496482 = $74.21

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