Donald was killed in an accident while he was on the job in 2016. Darlene, Donaldâs wife, received several payments as a result of Donaldâs death. What is Darleneâs gross income from the items listed below?

a. Donaldâs employer paid Darlene an amount equal to Donaldâs three monthsâ salary ($60,000), which is what the employer does for all widows and widowers of deceased employees.

b. Donald had $20,000 in accrued salary that was paid to Darlene.

c. Donaldâs employer had provided Donald with group term life insurance of $480,000 (twice his annual salary), which was payable to his widow in a lump sum. Premiums on this policy totaling $12,500 had been included in Donaldâs gross income under § 79.

d. Donald had purchased a life insurance policy (premiums totaled $250,000) that paid $600,000 in the event of accidental death. The proceeds were payable to Darlene, who elected to receive installment payments as an annuity of $30,000 each year for a 25-year period. She received her first installment this year.

Answers

Answer 1

Answer:

a. Donald's employer paid Darlene an amount equal to Donald's three months' salary ($60,000), which is what the employer does for all widows and widowers of deceased employees.

The $60,000 are included in the widow's gross income.

b. Donald had $20,000 in accrued salary that was paid to Darlene.

The $20,000 are included in the widow's gross income.

c. Donald's employer had provided Donald with group term life insurance of $480,000 (twice his annual salary), which was payable to his widow in a lump sum. Premiums on this policy totaling $12,500 had been included in Donald's gross income under § 79.

$0 included in widow's gross income.

Benefits from life insurance policies are not taxed.

d. Donald had purchased a life insurance policy (premiums totaled $250,000) that paid $600,000 in the event of accidental death. The proceeds were payable to Darlene, who elected to receive installment payments as an annuity of $30,000 each year for a 25-year period. She received her first installment this year.

Taxable amount = $30,000 - $24,000 = $6,000

Only amount not classified as capital recovery is taxed. Capital recovery per  year = ($600,000 / $750,000) x $30,000 = $24,000


Related Questions

On January 1, 2019, Crane Company granted Sam Wine, an employee, an option to buy 1,000 shares of Crane Co. stock for $30 per share, the option exercisable for 5 years from date of grant. Using a fair value option pricing model, total compensation expense is determined to be $5880. Wine exercised his option on October 1, 2021 and sold his 1,000 shares on December 1, 2021. Quoted market prices of Crane Co. stock in 2021 were:

July 1 $30 per share
October 1 $36 per share
December 1 $40 per share

The service period is for three years beginning January 1, 2019. As a result of the option granted to Wine, using the fair value method, Ellison should recognize compensation expense on its books in the amount of:_______

a. $1,800.
b. $600.
c. $450.
d. $0.

Answers

Answer:

b. $600

Explanation:

Calculation for what Ellison should recognize

as compensationn expense on its books

Based on the information given if the total compensation expense was the amount of $1,800 in which The service period is for three years which begins from January 1, 2010 which means that the Compensation for 2010 will be calculated by Using this formula

Compensation for 2010= Total compensation / 3 years

Let plug in the formula

Compensation for 2010 = $1,800 / 3 years

Compensation for 2010 = $600

Therefore Ellison should recognize compensation expense on its books in the amount of $600

Choose the sentence that is most clearly written by circling the letter of your choice.

a. With her bonus money, Mary decided to paint the kitchen, carpet the dining room,and to buy a new stereo.
b. With her bonus money, Mary decided to paint the kitchen, carpet the dining room, and buy a new stereo.
c. With her bonus money, Mary decided to paint the kitchen, put carpet in the dining room, and to buy a new stereo.
d. With her bonus money, Mary decided to paint the kitchen, carpeting the dining room, and buying a new stereo.

Answers

Answer:

c

Explanation:

choose c because the correct wording when writing, With her bonus money, Mary decided to paint the kitchen, put carpet in the dining room, and to buy a new stereo. this is the only sentence that uses the words put carpet in the dining room and that us grammatically correct.

The most clearly written sentence is With her bonus money, Mary decided to paint the kitchen, carpet the dining room, and buy a new stereo. Option B is the correct answer.

This sentence is concise and follows a parallel structure by using the verb "to" before each action (paint, carpet, buy). The sentence is clear and easy to understand, without any unnecessary words or repetitive phrases. Option B is the correct answer.

Sentence refers to the rules and structure that govern the formation and arrangement of words, phrases, and clauses within a sentence to convey meaning accurately. It ensures that a sentence is grammatically correct and easy to understand. A sentence typically consists of a subject (the person, thing, or idea the sentence is about) and a predicate (the part of the sentence that provides information about the subject, including the verb).

Learn more about Sentence here:

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What is Growth-oriented definition of Economics? Explain the main virtues of this definition.

Answers

Growth Definition (1948) According to Prof. Paul A Samuelson “ Economics is the study of how men and society choose with or without the use of money, to employ the scarce productive resources which have alternative uses, to produce various commodities over time and distribute them for consumption now and in future.

Uing the direct method, and the information in the exhibits, prepare the financing activities section of the statement of cash flows for Alaskan Travels, Inc., as of December 31, Year 2. In the first column, from the option list provided, select the description for cash flows that are clearly from financing activities. In the second column, enter the amounts that will be reported in the financing activities section of the statement of cash flows. Indicate negative numbers by using a leading minus (-) sign.

Cash flows from financing activities: Net cash provided by (used in) financing activities:

1.
2.
3.
4.
5.
Total:

Answers

Answer:

1. Dividends Paid - $8,900

2. Short term borrowing $5,500

3. Interest Paid - $1,208

4. Increase in Share capital $10,000

5. Long term borrowings Repayment - $7,250

Explanation:

Cash flows statements are important for a business as this clears out company position in terms of cash. The cash inflows and outflows are reported in the statement. There are three different categories in which cash is reported, Operating activities, Investing Activities and Financing Activities.

Financing activities shows cash flows which are used to fund the business. This part of cash flow shows the net cash generated from different sources of finance.

Filter Systems produces air filters for domestic and foreign cars. One filter, part number JJ39877, is supplied on an exclusive contract basis to Oil Changers at a constant 200 units monthly. Filter Systems can produce this filter at a rate of 50 per hour. Setup time to change the settings on the equipment is 1.5 hours. Worker time (including overhead) is charged at the rate of $55 per hour, and plant idle time during setups is estimated to cost the firm $100 per hour in lost profit.

Filter Systems has established a 22 percent annual interest charge for determining holding cost. Each filter costs the company $2.50 to produce; they are sold for $5.50 each to Oil Changers. Assume 6-hour days, 20 working days per month, and 12 months per year for your calculations.

Required:
a. How many JJ39877 filters should Filter Systems produce in each production run of this particular part to minimize annual holding and setup costs?
b. Assuming that it produces the optimal number of filters in each run, what is the maximum level of on-hand inventory of these filters that the firm has at any point in time?
c. What percentage of the working time does the company produce these particular filters, assuming that the policy in part (a) is used?

Answers

Answer:

a. EOQ = 1449 units are the optimal number of units of Filters to be produced.

b. I = 1400.7 units is the maximum level of on hand inventory any time.

c. Portion of Uptime = 3.3%

Explanation:

Solution:

a.

First of we need to find out the total demand of the filters per year.

D = Demand

D = 200 x 12

Total Demand per year D = 2400 units per year.

Secondly, we need to calculate the production capacity by using the following formula:

PC = Rate of the Production x months in a year x working hours x working days.

PC = 50 x 12 x 6 x 20

PC = 7200 units is the production capacity for a year.

Thirdly, we need to calculate the holding cost by using the following formula:

Holding Cost = Annual interest rate x Production cost per unit.

HC = 0.22 x 2.50

HC = 0.55 is the holding cost

Now, we need to find the modified holding cost as well by using the following formula:

HC' = HC(1- [tex]\frac{D}{PC}[/tex])  

Where,

D = Total Demand

PC = Production Capacity per year.  

Just Plugging in the values, we get:

HC' = 0.55 x (1 - [tex]\frac{2400}{72000}[/tex] )

HC' = 0.5317 USD per unit.

Finally, for part a, we need to find the Economic Order Quantity, by using the formula:

EOQ = [tex]\sqrt{\frac{2 * D * OC}{HC'} }[/tex]

Where,

OC = Ordering Cost.

Just plugging in the values:

EOQ = [tex]\sqrt{\frac{2 * 2400 * [(100+55)]*1.5}{0.5317} }[/tex]

Hence,

EOQ = 1449 units are the optimal number of units of Filters to be produced.

b.

For this part, firstly, we need to find the inventory at any time:

I = EOQ x (1 - [tex]\frac{D}{PC}[/tex] )

We already know all the values, so just plug in the value into the above equation to calculate inventory at any time:

I = 1449 x ( 1 - [tex]\frac{2400}{72000}[/tex] )

I = 1400.7 units is the maximum level of on hand inventory any time.

c.

For this final part, first we need to find the cycle time as below:

CT = [tex]\frac{EOQ}{D}[/tex]

CT = 1449/2400

Hence, the cycle time is:

CT = 0.60375 per year.

Now, we need to find the uptime:

UT = [tex]\frac{EOQ}{PC}[/tex]

We already know the values, just plug them in:

UT = 1449/72000

UT = 0.0201 per year

Finally, with all the data collected, we can now calculate the portion of cycle time according to uptime in the production process as follows:

Portion of uptime = [tex]\frac{UT}{CT}[/tex]

Portion of Uptime = 0.0201/0.60375

Hence,

Portion of Uptime = 3.3%

Led Foot drives his car carelessly into another car. The second car contains dynamite, a fact that Led had no way of knowing. The collision causes an explosion, which shatters a window of a building half a block away on another street. The flying glass inflicts serious cuts on Sally, who is working at a desk near the window. The explosion also harms Vic, who is walking on the sidewalk near the point of the collision. Toward whom is Led Foot negligent?

Answers

Answer:

Led Foot is negligent Towards Vic

Explanation:

The injury inflicted on both Sally and Vic resulted from the explosion caused when Led Foot hit another car containing explosives. Vic in this case is a pedestrian while Sally isn't. Led Foot is negligent towards Vic because careless driving of any sort will definitely pose a certain level of threat or harm to pedestrians nearby. However, in Sally's case who isn't a pedestrian could be classed among the group of people residing outside the risk zone. Hence, even though Sally was hurt as a result of shattered glass triggered by the explosion ; Led Foot isn't negligent towards Sally.

Pasadena Candle Inc. budgeted production of 785,000 candles for January. Each candle requires molding. Assume that six minutes are required to mold each candle. If molding labor costs $18 per hour, determine the direct labor cost budget for January. Wax is required to produce a candle. Assume 487,125 pounds of material will be purchased during January. The candle wax costs $1.24 per pound. Prepare a cost of goods sold budget for Pasadena Candle Inc. using the information above. Assume the estimated inventories on January 1 for finished goods and work in process were $200,000 and $41,250, respectively and direct materials wax inventory of 16,000 pounds. Also assume the desired inventories on January 31 for finished goods and work in process were $120,000 and $28,500, respectively and direct materials wax inventory of 12,500 pounds. Factory overhead was budgeted at $300,000. For those boxes in which you must enter subtracted or negative numbers use a minus sign.

Answers

Answer:

$2,414,125

Explanation:

Preparation of a cost of goods sold budget for Pasadena Candle Inc

Pasadena Candle Inc. COST OF GOODS SOLD BUDGET For the Year Ending December 31

Finished goods inventory, January 1 $200,000

Work in process inventory, January 1 $41,250

DIRECT MATERIALS:

Direct materials inventory, January 1 $19,840

Direct materials purchases $60,4035

Cost of direct materials available for use $62,3875

Direct materials inventory, December 31 $15,500

Cost of direct materials placed in production $608,375

Direct labor $1,413,000

Factory overhead $300,000

TOTAL manufacturing costs $2,321,375

Total work in process during period $2,362,625

($41,250+$2,321,375)

Work in process inventory, December 31 $28,500

Cost of goods manufactured $2,334,125

($2,362,625-­$28,500)

Cost of finished goods available for sale $2,534,125

($2,334,125+$200,000)

Finished goods inventory, December 31 ­$120,000

COST OF GOODS SOLD $2,414,125

($2534125-­$120,000)

Therefore The cost of goods sold budget for Pasadena Candle Inc will be $2,414,125

Outdoor Expo provides guided fishing tours. The company charges $200 per person but offers a 10% discount to parties of four or more. Consider the following transactions during the month of May.

May 2 Charlene books a fishing tour with Outdoor Expo for herself and four friends at the group discount price ($900 = $180 × 5). The tour is scheduled for May 7.
May 7 The fishing tour occurs. Outdoor Expo asks that payment be made within 30 days of the tour and offers a 5% discount for payment within 15 days.
May 9 Charlene is upset that no one caught a single fish and asks management for a discount. Outdoor Expo has a strict policy of no discounts related to number of fish caught.
May 15 Upon deeper investigation, management of Outdoor Expo discovers that Charlene’s tour was led by a new guide who did not take the group to some of the better fishing spots. In concession, management offers a sales allowance of 40% of the amount due.
May 20 Charlene pays for the tour after deducting the sales allowance.

Required:
a. Record the necessary transaction(s) for Outdoor Expo on each date.
b. Calculate net sales.
c. Show how Outdoor Expo would present net sales in its income statement.

Answers

Answer:

a. Recording of transactions:

May 7, Accounts Receivable (Dr.) $900

Sales Revenue (Cr.) $900

May 15, Customer service Expense (Dr.) $360

Sales Allowance (Cr.) $360

May 20, Cash (Dr.) $495

Cash Discount (Dr.) $45

Sales Allowance (Dr.) $360

Accounts receivable (Cr.) $900  

Explanation:

b. Net Sales :

Total Quote ($180 * 5 ) = $900

Less : Cash Discount 5% = 45

Less : Sales Allowance 40% = 360

Net Sales = $495

c. Outdoor expo will record sales after deducting the cash discount. This discount is availed by customer as repayment is made within 15 days. The sales allowance is subtracted from the gross sales as the compensation is made from the outdoor expo due to mistake from their guide on tour. The net sales reported in Income statement will be $495.

What is true about analyzing the budget?

Answers

Answer:

In business, budgets provide the organizing framework for financial planning and tools for controlling spending.

 

In large entities, the Budget Office Director and staff work with individual managers and others seeking funding approval. As a result, budget proposals conform to local policies. And, the entire proposal package aligns with group objectives.

Explanation:

I don't know if this is what you were looking for...

Roadside Travel Court was organized on July 1, 2016, by Betty Johnson. Betty is a good manager but a poor accountant. From the trial balance prepared by a part-time bookkeeper, Betty prepared the following income statement for her fourth quarter, which ended June 30, 2017.
ROADSIDE TRAVEL COURT
Income Statement
For the Quarter Ended June 30, 2017
Revenues
Rent revenue $210,900
Operating expenses
Advertising expense $ 4,385
Salaries and wages expense 82,465
Utilities expense 930
Depreciation expense 3,150
Maintenance and repairs expense
4,065

Total operating expenses
94,995

Net income
$115,905


Betty suspected that something was wrong with the statement because net income had never exceeded $30,000 in any one quarter. Knowing that you are an experienced accountant, she asks you to review the income statement and other data.

You first look at the trial balance. In addition to the account balances reported above in the income statement, the trial balance contains the following additional selected balances at June 30, 2017.
Supplies $ 8,685
Prepaid Insurance 14,400
Notes Payable 14,000
You then make inquiries and discover the following.
1. Roadside rentals revenues include advanced rental payments received for summer occupancy, in the amount of $57,150.
2. There were $1,930 of supplies on hand at June 30.
3. Prepaid insurance resulted from the payment of a one-year policy on April 1, 2017.
4. The mail in July 2017 brought the following bills: advertising for the week of June 24, $135; repairs made June 18, $4,795; and utilities for the month of June, $240.
5. Wages expense is $300 per day. At June 30, four daysâ wages have been incurred but not paid.
6. The note payable is a 6% note dated May 1, 2017, and due on July 31, 2017.
7. Income tax of $13,740 for the quarter is due in July but has not yet been recorded.



Prepare any adjusting journal entries required at June 30, 2017. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)
No.

Account Titles and Explanation

Debit

Credit

1.




2.




3.



4.


5.


6.


7.


Prepare a correct income statement for the quarter ended June 30, 2017.
ROADSIDE TRAVEL COURT
Income Statement
June 30, 2017For the Year Ended June 30, 2017For the Quarter Ended June 30, 2017

ExpensesRevenuesTotal ExpensesTotal RevenuesNet Income / (Loss)Retained Earnings, April 1Retained Earnings, June 30Dividends

$
ExpensesRevenuesTotal ExpensesTotal RevenuesNet Income / (Loss)Retained Earnings, April 1Retained Earnings, June 30Dividends
$

Expenses Revenues Total Expenses Total Revenues Net Income / (Loss) Retained Earnings, April 1 Retained Earnings, June 30 Dividends



ExpensesRevenuesTotal ExpensesTotal RevenuesNet Income / (Loss)Retained Earnings, April 1Retained Earnings, June 30Dividends

$

Answers

Answer:

Roadside Travel Court

1. Journal Entries:

1. Debit Rent Revenue $57,150

Credit Deferred Rent Revenue $57,150

To record deferred rent revenue.

2. Debit Supplies Expense $6,755

Credit Supplies $6,755

To record supplies expense.

3. Debit Insurance Expense $3,600

Credit Prepaid Insurance $3,600

To record insurance expense.

4. Debit Advertising expenses $135

Debit Repairs Expense $4,785

Debit Utilities Expense $240

Credit Advertising Payables $135

Credit Repairs Payable $4,785

Credit Utilities Payable $240

To record miscellaneous expenses.

5. Debit Wages Expense $1,200

Credit Wages Payable $1,200

To accrue unpaid wages.

6. Debit Interest Expense $560

Credit Interest Payable $560

To record interest expense.

7. Debit Income tax expense $13,740

Credit Income tax payable $13,740

To record accrued income tax expense.

2. Income Statement

For the Quarter Ended June 30, 2017

Revenues

Rent revenue                                    $153,750

Operating expenses

Advertising expense              $ 4,520

Salaries and wages expense  83,665

Utilities expense                          1,170

Depreciation expense                3,150  

Maintenance /repairs expense  8,860

Interest expense                          560

Insurance expense                   3,600

Supplies expense                     6,755

Total operating expenses                    112,280

Income before taxes                           $41,470

Income tax expense                              13,740

Net income                                          $27,730

Explanation:

a) Data and Calculations:

Income Statement

For the Quarter Ended June 30, 2017

Revenues

Rent revenue                                    $210,900 - 57,150 = 153,750

Operating expenses

Advertising expense              $ 4,385 + 135 = 4,520

Salaries and wages expense  82,465 + $1,200 = 83,665

Utilities expense                           930 + 240 = $1,170

Depreciation expense                3,150  

Maintenance /repairs expense  4,065 + 4,795 = 8,860

Interest expense 560

Insurance expense 3,600

Supplies expense 6,755

Total operating expenses                    94,995

Income tax expense  13,740

Net income                                         $115,905

Balances on June 30:

Supplies $ 8,685

Prepaid Insurance 14,400

Notes Payable 14,000

Analysis of Adjustments:

1. Rent Revenue $57,150 Deferred Rent Revenue $57,150

2. Supplies Expense $6,755 Supplies $6,755 ($8,685 - $1,930)

3. Insurance Expense $3,600 Prepaid Insurance $3,600 ($14,400 * 3/12)

4. Advertising expenses $135 Advertising Payables $135

Repairs Expense $4,785 Repairs Payable $4,785

Utilities Expense $240 Utilities Payable $240

5. Wages Expense $1,200 Wages Payable $1,200 ($300 * 4)

6. Interest Expense $560 Interest Payable $560 ($14,000 * 6% * 2/3)

7. Income tax expense $13,740 Income tax payable $13,740

Rent Revenue $210,900

Less deferred      57,150

Rent Revenue $153,750

Supplies balance = $1,930

Prepaid Insurance balance =10,800 ($14,400 - 3,600)

Information regarding the potential for a job opening is a _____.

job board
job lead
job offer
job description

Answers

The answer to this would be that it is a JOB LEAD

Answer:

Your answer is "Job lead"

This ratio is anticipated and expected to be announced at shareholder meetings, since as a stock continues to increase in value, the shareholders are not as concerned about dividend payouts. The ratio is _____.
price-to-book value ratio
price-to-cash flow ratio
price-to-sales ratio
price-to-earnings ratio

Answers

Answer:

Price to book value ratio is the answer

Answer:

Price-to-earning ratio

Explanation:

Edge 2021

On January 1, the Matthews Band pays $65,800 for sound equipment. The band estimates it will use this equipment for four years and after four years it can sell the equipment for $2,000. Matthews Band uses straight-line depreciation but realizes at the start of the second year that this equipment will last only a total of three years. The salvage value is not changed.

Answers

Answer:

$15,950

$15,950

Explanation:

Here is the full question :

On January 1, the Matthews Band pays $65,800 for sound equipment. The band estimates it will use this equipment for four years and after four years it can sell the equipment for $2,000. Matthews Band uses straight-line depreciation but realizes at the start of the second year that this equipment will last only a total of three years. The salvage value is not changed. Compute the revised depreciation for both the second and third years.

The step to answering this question :

1. calculate the depreciation expense using the initial useful life

2. calculate the book value for year 2

3. calculate the depreciation expense for year 2 and 3 using the revised useful life and year 2 book value

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

1. ($65,800  - $2000) / 4 = $15,950

Book value = $65,800 - $15,950 = $49,850

($49,850 - $2000) / 3 = $15,950

The depreciation expense in year 2 and 3 would be $15,950

the summary of important trends in retailing are​

Answers

Answer:

1 Investment in omni channel retail strategies

2 provide a personalized retail experience

3 Attend to the growing culture of immediacy

4 Expand into emerging markets and create a new channel

Wei Chi always spell-checks his written reports before giving them to his boss. Which of Wei Chi's skills is best shown by
using the spelling checker?
O critical thinking
O deductive reasoning
attention to detail
O technical skills

Answers

Attention to detail is the answer

Answer:

c, attention to detail

Explanation:

provide one to two strategies you might incorrect to ensure effectiveness of persuasive message in business.

provide one to two strategies to help ensure the most polite professional and appropriate manner to deliver bad news in business.​

Answers

Explanation:

Persuasive message:

A persuasive message in business has as its main objective to convince the public to act or do something, such as carrying out tasks, engaging in a project or closing sales. So two effective strategies could be:

speak or write about the advantages that the public will have in carrying out what is being asked for or sold. have good oratory and convincing skills when using mental triggers and persuasive techniques

Deliver bad news in business:

In order to deliver negative messages to an organization, the communication process must be carried out with great caution, since negative news are generally received with dissatisfaction by the public and if they are not passed on effectively they can cause conflicts and other problems in the organizational environment. Some strategies for delivering negative messages would therefore be:

Using an indirect approach to cushion bad news, this approach aims to not speak the news right at the beginning of the message, but to list the facts that have led to a negative situation, so there is a greater sense of understanding by the audience and cushioning the central news. Be as transparent as possible, recognizing the difficulties that the company will face at the moment but using positive elements in the message that reiterate the union and the overcoming of the whole company.

Comfort chair company manufacturers a standard recliner. During February, the firm's Assembly Department started production of 73,000 chairs. During the month, the firm completed 78,600 chairs, and transferred them to the Finishing Department. The firm ended the month with 10,100 chairs in ending inventory. There were 15,700 chairs in beginning inventory. All direct materials costs are added at the beginning of the production cycle and conversion costs are added uniformly throughout the production process. The FIFO method of process costing is used by Comfort. Beginning work in process was 35% complete as to conversion costs, while ending work in process was 85% complete as to conversion costs.

Direct materials $24,000
Conversion costs $35,000

Manufacturing costs added during the accounting period:

Direct materials $168,000
Conversion costs $278,000

1. What were the equivalent units for conversion costs during February?

a. 81,500
b. 83,000
c. 73,000
d. 77,500

2. What is the amount of direct materials cost assigned to ending work-in-process inventory at the end of February?

a. $19,000
b. $23,000
c. $25,000
d. $27,000

3. What is the cost of the goods transferred out during February?

a. $417,750.5
b. $454,694.8
c. $476,750.6
d. $505,000.2

Answers

Answer:

1. a. 81,500

2. $38,481

3. $461,382

Explanation:

The equivalent units for conversion costs during February.

Conversion Costs = 15,700 x 65% + 62,900 x 100% + 10,100 x 85 %

                              = 81,690 units

Material Costs = 15,700 x 0% + 62,900 x 100% + 10,100 x 100 %

                        = 73,000 units

The amount of direct materials cost assigned to ending work-in-process inventory at the end of February.

Step 1 : Determine Cost per Equivalent unit

Conversion Costs = $168,000 ÷ 81,690 units = $2.06

Material Costs = $278,000 ÷ 73,000 units = $3.81

Total Cost = $2.06 + $3.81 = $5.87

Step 2 : Direct Material Cost assigned to ending work-in-process

Ending work-in-process (Material Cost) = 10,100 x $3.81

                                                                 = $38,481

The cost of the goods transferred out during February.

Cost of the goods transferred out = $5.87 x 78,600

                                                        = $461,382

cookery tools help huhu​

Answers

Answer:

2 is saute pan

and 1 is saucepan ig

Which of the following statements is correct?
A. All else the same, an investor will require less return to invest in a callable bond than one that is not callable.
B. All else the same, an investor will require more return to invest in a callable bond than one that is not callable.
C. The call feature does not impact the return that investors demand.
D. We would need to know the current level of interest rates to answer this question.

Answers

Answer:

B. All else the same, an investor will require more return to invest in a callable bond than one that is not callable.

Explanation:

A callable bond is a bond that is redeemable. Before this bond gets to when it is matured, it could be redeemed. Bonds of these nature can give better rates of interest or return or coupon rates based on the fact that they are callable.

the answer to this question therefore is that an investor is going to need more return to invest in this type of bond than one that is not callable.

List the 5 tests of whether personal property has become a fixture

Answers

Answer:

im not sure but there is other questions for you.

Explanation:

Forest Company, which uses a weighted-average process-costing system, had 7,000 units in production at the end of the current period that were 60% complete. Material A is introduced at the beginning of the process; material B is introduced at the end of the process; and conversion cost is introduced evenly throughout manufacturing. Equivalent-unit production costs follow.Material A: $12.50Material B: $2.00Conversion cost: $6.60The cost of the company's ending work-in-process inventory is:A. $88,620.B. $115,220.C. $123,620.D. $147,700.E. some other amount.

Answers

Answer:

B. $115,220

Explanation:

Material A introduced at the beginning of the process = $12.50

Conversion Cost = $6.6*60% = $3.96

Total = $12.5 + $3.96 = $16.46

WIP ending inventory = $16.64*7000 units

WIP ending inventory = $115,220

Turnbull Corporation is constructing an office building that it will use in its business. Construction of the building started in the current accounting period Turnbull paid its builder $250,000 toward construction of the building. During the period Turnbull had outstandingjilebt of $200,000 with an interest rate of 6% and pays interest at the end of the period. What amount of interest should Turnbull include in the cost of the building from the current period?
A. $0
B. $3,000
C. $12,000
D. $15,000

Answers

Answer: $12000

Explanation:

The amount of interest should Turnbull include in the cost of the building from the current period will be calculated as the outstanding debt multiplied by the interest rate. This will be:

= $200,000 × 6%

= $200,000 × 6/100

= $200,000 × 0.06

= $12,000

Therefore, the correct option is C.

Each of these items must be considered in preparing a statement of cash flows for Teal Mountain Company. for the year ended December 31, 2022. For each item, state how it should be shown in the statement of cash flows for 2022.
(a) Issued bonds for $300,000 cash. Choose the type of cash inflows and outflows
(b) Purchased equipment for $270,000 cash. Choose the type of cash inflows and outflows
(c) Sold land costing $30,000 for $30,000 cash. Choose the type of cash inflows and outflows
(d) Declared and paid a $75,000 cash dividend.

Answers

Answer:

a. Cash flow from Finance Activities - Cash Inflow  $300,000.

b. Cash flow from Investment Activities - Cash Outflow $270,000.

c. Cash flow from Investment Activities - Cash Inflow  $30,000.

d. Cash flow from Finance Activities - Cash Outflow $75,000.

Explanation:

The Statement of Cash flows shows 3 types of Cash flow headings which are :

Cash flow from Operating ActivitiesCash flow from Investment ActivitiesCash flow from Financing Activities

Operating Activities are Trading activities. Investing Activities involve buy and sell of assets or investment. Finance Activities involve sourcing of finance

Use the following information to compute the cost of direct materials used for the current year. Assume the raw materials inventory account is used only for direct materials. (Assume no indirect materials.)

January 1 December 31
Inventories Raw materials inventory $7,300 $7,800
Work in process inventory 12,400 9,400
Finished goods inventory 10,200 6,300
Activity during current year
Materials purchased $127,000
Direct labor 94,800
Factory overhead 44,700

Answers

Answer:

$126,500

Explanation:

Computation of cost of direct materials used

Raw materials inventory Jan 1

$7,300

Add:

Materials purchased

$127,000

Raw materials available for production

$134,300

Less:

Raw materials inventory December, 31

($7,800)

Cost of direct materials used

$126,500

You have been tasked to conduct Market Research for an acquisition focusing on Wireless Devices (cell phones, PDAs, etc.) The results of your research will be presented to both management and the IPT that will work on this requirement and will be relied upon throughout the life of the resulting contract. This acquisition will incorporate requirements for several different federal agencies with an annual estimated value of $2 million.

Required:
What is true regarding how you should execute the market research for this acquisition?

Answers

Answer:

Conduct a one-time thorough market analysis on all wireless devices so that IPT and management have a complete understanding of the intricacies related to the wireless market.

Explanation:

A market research of this nature and gravity requires a careful and in depth market analysis of the product in question. It needs to be thorough and the usually adopted 7 - step market analysis protocaloncouls be taken which involves research purpose identification and planning, well ouined objective of the research. Then we can start the design plan to be adopted, sample selection which fits tbe aim and objective of the research on kyher to produce good outputs, data collection follows and finally analysis of gathered data, refinement and the conclusion is drawn and the compilation of report for presentation to management and IPT.

Which statements describe junction tables? Check all that apply.
They create orphaned data in tables.
They link two tables into a new table.
They create a one-to-one relationship.
They exclude all nonkey fields in a table.
They contain the primary key fields of two tables.
They connect tables with many-to-many relationships.

Answers

Answer:

B E F

Explanation:

They link two tables into a new table.

They contain the primary key fields of two tables.

They connect tables with many-to-many relationships.

Thus options B, E, and F are correct.

What are junction tables?

The referential integrity values of the two you really want to relate are contained in a junction table. Finally, you establish a connection between the junction table's relevant columns that each of those rows' primary key columns. 

To create a new panel, they join two existing ones. They include the fields for two tables' primary keys. Tables with very many relations are connected by them.

When there is an item that can be replicated over numerous new entries, such a birthday or a period, the junction table should indeed be utilized to get your facts to the smallest value of normalization possible. Therefore, option B, E, and F is the correct option.

Learn more about junction tables, Here:

https://brainly.com/question/29426104

#SPJ6

Sarah has investments in four passive activity partnerships purchased several years ago. Last year the income and losses were as follows:

Activity Income (Loss)
A $30,000
B (30,000)
C (15,000)
D (5,000)

In the current year, she sold her interest in Activity D for a $10,000 gain. Activity D, which had been profitable until last year, had a current loss of $1,500. Answer the following questions to determine how the sale of Activity D affects Sarah's taxable income in the current year.

a. The amount of suspended losses carried forward to the year of the sale is: ______________.
b. What amount of the suspended losses is allocated to Activity D?

Answers

Answer:

Ist B

Explanation:

Ist b

Question Help

The table gives information about a nations labor force.

What’s is the unemployment rate?

The employment rate is_____percent

Answers

What's is the unemplyment rate?

The unemployment rate soared from a 50-year low of 3.5 percent to 14.8 percent in April 2021 at the beginning of the CVID-19 pandemic, and then fell faster than many forecasters anticipated, to 6.3 percent in January 2021

The employment rate is_____percent

The employment-population ratio represents the proportion of the civilian non-institutional population that is employed. In 2021, the U.S. employment rate stood at 56.8 percent.

Valcarcel Corporation manufactures and sells one product. The following information pertains to the company’s first year of operations:




Variable cost per unit:
Direct materials $ 67
Fixed costs per year:
Direct labor $ 886,500
Fixed manufacturing overhead $ 2,068,500
Fixed selling and administrative expenses $ 1,254,000


The company does not have any variable manufacturing overhead costs or variable selling and administrative expenses. During its first year of operations, the company produced 59,100 units and sold 57,000 units. The company’s only product is sold for $152 per unit.



Required:

a-1. Assume the company uses super-variable costing. Compute the unit product cost for the year.

a-2. Prepare an income statement for the year.

b-1. Assume that the company uses a variable costing system that assigns $15 of direct labor cost to each unit that is produced. Compute the unit product cost for the year.

b-2. Prepare an income statement for the year.

c. Prepare a reconciliation that explains the difference between the super-variable costing and variable costing net incomes.

Answers

Answer:

heres some love

Explanation:

no ❤️️

Can someone give me 2-3 main points for why it is important for a business to have transparency and how does it benefit them and others?

Answers

Answer:

1. makes consumers feel like they can trust the business

2. it's easier to draw in the target demographic for the products they sell

Explanation:

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