During May, Darling Company incurred factory overhead costs as follows: indirect materials, $2,250; indirect labor, $6,370; utilities cost, $2,660; and factory depreciation, $3,320.

Required:
Journalize the entry to record the factory overhead incurred during May.

Answers

Answer 1

Answer:

factory overheads $14,600 (debit)

indirect materials, $2,250 (credit)

indirect labor, $6,370 (credit)

utilities cost, $2,660 (credit)

factory depreciation, $3,320 (credit)

Explanation:

The factory overheads account is debited with factory overheads actually incurred during the period.

Overheads applied to work in process are credited in the overheads account.

This leaves the balance of over or under-applied overheads on either the debit or credit of this account.


Related Questions

On December 2, Coley Corp. acquired 1,000 shares of its $2 par value common stock for $27 each On December 20, Coley Corp. resold 400 shares for $30 each. Which of the following is correct regarding the effect of the reselling of shares on the accounting equation?
A. Assets decrease
B. Liabilities decrease
C. Expenses increase
D. Stockholders' Equity increases

Answers

Answer:

D. Stockholders' Equity increases

Explanation:

Cost of the share being resale = 400 shares x $27 = $10,800

Proceeds on the resale of shares = 400 shares x $30 = $12,000

Profit / Gain on resale = $12,000 - $10,800 = $1,200

As there is a profit of $1,200 the stockholders equity will be increased on the reselling of share.

As the assets section is increased because more cash is received against the cost of those shares.

The next dividend payment by Skippy, Inc., will be $2.12 per share. The dividends are anticipated to maintain a growth rate of 8 percent, forever. The stock currently sells for $43 per share. What is the required return

Answers

Answer:

The answer is 12.9 percent

Explanation:

This question will be solved using the Dividend Discount Model. It is one of the valuation methods used in valuing price of Equity/stock.

Po = D1/r - g

Po is the current worth of stocks

D1 is the next dividend paid

r is the rate of return

g is the growth rate

$43 = $2.12/ r - 0.08

43r - 3.44 = 2.12

43r = 5.56

r = 5.56/43

=0.129

Expressed as a percentage:

12.9 percent

Identify the phase (Phillips, stagflation, or recovery) the economy is in, and suggest what change in aggregate demand or aggregate supply might have caused it.
a. "President Nixon expressed satisfaction with last yearâs economic performance. He said that with inflation and unemployment heading down, the nation âis on the right course."
b. "The nationâs inflation rate rose to a record high last month, the government reported yesterday. The consumer price index jumped 0.3% in January. Coupled with the announcement earlier this month that unemployment had risen by 0.5 percentage points, the reports suggested that the first month of President Nixonâs second term had gotten off to a rocky start."
c. "President Carter expressed concern about reports of rising inflation but insisted the economy is on the right course. He pointed to recent reductions in unemployment as evidence that his economic policies are working."

Answers

Answer:

a. "President Nixon expressed satisfaction with last year's economic performance. He said that with inflation and unemployment heading down, the nation is on the right course."  

⇒ RECOVERY. Economic recovery refers to the economy starting to grow again after a period of recession. A rightward shift in the aggregate supply curve should decrease unemployment and reduce inflation.

b. "The nation's inflation rate rose to a record high last month, the government reported yesterday. The consumer price index jumped 0.3% in January. Coupled with the announcement earlier this month that unemployment had risen by 0.5 percentage points, the reports suggested that the first month of President Nixon's second term had gotten off to a rocky start."

⇒ STAGFLATION. Stagflation refers to a combination of high inflation and high unemployment. A leftward shift in the aggregate supply curve can result in stagflation.

c. "President Carter expressed concern about reports of rising inflation but insisted the economy is on the right course. He pointed to recent reductions in unemployment as evidence that his economic policies are working."

⇒ PHILLIPS. According to the Phillips curve, inflation and unemployment are inversely correlated. if inflation goes up, unemployment should go down. Phillips theory was discredited due to stagflation occurring during Nixon's presidency. Nixon created stagflation for the first time in the US since it isn't normal that inflation rises as unemployment increases. That shows you how good a president he was, he even invented new things for Americans to enjoy.

TwitterMe, Inc., is a new company and currently has negative earnings. The company’s sales are $2.1 million and there are 130,000 shares outstanding. a. If the benchmark price-sales ratio is 4.3, what is your estimate of an appropriate stock price? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) b. What if the price-sales ratio were 3.6? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)

Answers

Answer:

a. $69.46

b. 58.15

Explanation:

a. Price = Benchmark PS ratio × Sales per share

Sales per Share

=  Sales / Shares outstanding

= 2,100,000/130,000

= $16.15

Price = 4.3 * 16.15

Price = $69.46

b. PS Ratio is 3.6

Price = Benchmark PS ratio × Sales per share

Price = 3.6 * 16.15

Price = $58.15

Selected transactions from the journal of Giambi Inc. during its first month of operations, August 2022, are presented here.


Date Account Titles and Explanation Debit Credit
Aug. 1 Cash 10,000
Common Stock 10,000

10 Cash 1,700
Service Revenue 1,700
12 Equipment 12,200
Cash 1,200
Notes Payable 11,000
25 Accounts Receivable 2,500
Service Revenue 2,500
31 Cash 600
Accounts Receivable 600

Required:
Post the transactions to T-accounts.

Answers

Answer:

Giambi Inc.

T-Accounts for August 2022:

                                       Cash Account

Aug. 1 Common Stock         10,000  Aug. 12 Equipment                1,200

Aug. 10 Service Revenue      1,700

Aug. 31 Accounts Receivable 600

                                     Common Stock

                                                     Aug. 1  Cash Account               10,000

                                    Service Revenue

                                                     Aug. 10  Cash Account              1,700

                                                     Aug. 25 Accounts Receivable 2,500

                                   Equipment

Aug. 12  Cash                      1,200

Aug. 12 Notes Payable      11,000

                                   Notes Payable

                                                          Aug. 12 Equipment             11,000

                                   Accounts Receivable

Aug. 25  Service Revenue  2,500   Aug. 31     Cash                      600

Explanation:

T-accounts are general ledger accounts in T-form.  They are mainly used for accounts adjustments at the end of the accounting period.  The debit side is on the left hand side while the credit side is on the right hand side.  At the end of the period, the accounts are balanced by making the two sides to agree in total with the difference being called the balancing figure.

Novak Company had the following two transactions related to its delivery truck. 1. Paid $150 for an oil change. 2. Paid $700 to install a special gear unit, which increases the operating efficiency of the truck.Prepare Novak's journal entries to record these two transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) No Account Titles and Explanation Debit Credit 1. 2.

Answers

Answer and Explanation:

The Journal entries are shown below:-

1. Maintenance and Repairs Expense Dr, $150

             To Cash $150

(Being cash paid is recorded)

For recording this we debited the maintenance and Repairs Expense as there is increased in expenses and credited the cash as assets are decreased

2) Equipment $700

        To Cash $700

(Being cash paid is recorded)

For recording this we debited the equipment as it increased the assets and credited the cash as assets are decreased

Why should a manager in an international business care about the political economy of free trade or about the relative merits of arguments of free trade and protectionism

Answers

Answer:

The answer is explained below

Explanation:

To begin with, the policies that the goverments decide to implement in their countries tend to influece in a huge way the companies decisions and therefore its actions as well. Therefore that as a company manager of an international business he needs to stay very updated about the government policies over the countries where his company works. Moreover, the manager will understand that if there is free trade in a country then there will be no problems for his company to start selling there and obtaining the maximum profits as possible and if there is protectionism then the company will have to deal with the policies that the government implemented there. And that is why that as an international business manager he should really care about the policies of the country's government and if there is free trade of protectionism.

An important element of just-in-time processing is Group of answer choices dependable suppliers who are willing to deliver on short notice. all of the above. a specialized workforce. less emphasis on a quality control system.

Answers

Answer:

dependable suppliers who are willing to deliver on short notice

Explanation:

I will first try to explain what the concept means. just in time processing is an inventory strategy that has to do with the ordering of materials at short notice and receiving these items just in time for the production process. It decreases inventory costs and waste and also raises efficiency since goods are only going to be received as they are needed for production.

Therefore the correct answer is: dependable suppliers who are willing to deliver on short notice.

which of the following choices is an example of an intangible item??

-a book
-an apple
-an online editing service
-a car

Answers

Answer:

an online editing service

Explanation:

An example of an intangible item is an online editing service. An intangible item is something that does not have an actual physical presence. Take a look at the following lists to get a better understand of an intangible vs. tangible item.

intangible items:

- insurance

- software

- data

tangible items:

- food

- computers

- phones

Since an online editing service is the only item that you cannot physical touch, this is the intangible item.

A bond is issued at par value when: Multiple Choice The bond is callable. Straight line amortization is used by the company. The market rate of interest is the same as the contract rate of interest. The bond pays no interest. The bond is not between interest payment dates.

Answers

Answer:

The market rate of interest is the same as the contract rate of interest.

Explanation:

A bond can be defined as a fixed income instrument that firms use as a source of longer-term funding or loans.

The par value of a bond is its face value and it comprises of its total dollar amount as well as its maturity value. Also, the par value of a bond gives the basis on which periodic interest is paid.

A bond is issued at par value when the market rate of interest is the same as the contract rate of interest. This simply means that, a bond would be issued at par (face) value when the bond's stated rated is significantly equal to the effective or market interest rate on the specific date it was issued.

In Economics, bonds could either be issued at discount or premium.

Hence, a bond that is being issued at a discount has its stated rate lower than the market interest rate, on the specific date of issuance. Also, a bond that is being issued at a premium, has its stated rate higher than the market interest rate on the specific date of issuance.

Generally, bond price is inversely proportional to its interest rate, thus, when interest rates are high, bond prices would be low and when interest rates are low, bond prices are high.

n the current year, the POD Partnership received revenues of $200,000 and paid the following amounts: $50,000 in rent and utilities, and $20,000 as a distribution to partner Olivia. In addition, the partnership earned $6,000 of long-term capital gains during the year. Partner Donald owns a 50% interest in the partnership. How much and what type(s) of income must Donald report for the tax year?

Answers

Answer: $75,000 ordinary income; $3,000 of long-term capital gains.

Explanation:

From the question, we are told that the POD Partnership received revenues of $200,000 and paid $50,000 in rent and utilities, and $20,000 as a distribution to partner Olivia. Also, the partnership earned $6,000 of long-term capital gains during the year and that Partner Donald owns a 50% interest in the partnership.

From the question, the ordinary income of the firm will be the difference between the revenue gotten and the $50,000 paid in rent and utilities which is an expense. This will be:

= $200000 - $50000

= $150000

The income from capital gain = $6000

Since, Donald will get 50% of what the partnership makes, thus will be:

50% of $150,000 ordinary income which is (50/100 × $150,000) = $75,000 and 50% of $6000 capital gain which will be $3,000.

= 50

Therefore, Donald will get $75000 of the ordinary income and $ 3000 of the capital gain.

The law of demand states that:________ a. a higher price will lead to increased sales. b. consumers have unlimited demands for a good. c. the price can never be too high for some consumers. d. quantity demanded will vary inversely with the price of the good.

Answers

Answer:

d. quantity demanded will vary inversely with the price of the good.

Explanation:

The law of demand states that when the price of a product increases, the quantity demanded decreases when everything else remains constant as people are less willing to purchase a product when the price is higher. This means that the price and the quantity demanded are inversely related as when one variable increases the other one decreases. According to this, the answer is that the law of demand states that quantity demanded will vary inversely with the price of the good.

The other answers are not right because the law of demand states that the price and the quantity demanded of a good are inversely related, it doesn't refer to the price and sales, consumers don't have unlimited demands for a good as it is affected by the price and the price can be too high for some consumers as when the price increases, the quantity demanded decreases.

An organization characterized by direct two-way lines of responsibility and communication running from the top of the organization to the bottom, with workers reporting to only one supervisor is a

Answers

Answer:

Line

Explanation:

The line organization is the organization structure in which the authority and responsibility are communicated from the top to bottom level of management so that the proper coordination could be done at each level of management i.e top, middle and lower.

Moreover, it is a two ways lines of responsibility i.e to be communicated from high to low level of management. Plus it would be reported to one supervisor only

Ryan, age 57, is single with no dependents. In 2019, Ryan's principal residence was sold for the net amount of $400,000 after all selling expenses. Ryan bought the house in 2002 and occupied it until it was sold. On the date of sale, the house had a basis of $180,000. Ryan does not intend to buy another residence. What is the maximum exclusion of gain on sale of the residence that may be claimed on Ryan's 2019 income tax return

Answers

Answer:

$220,000

Explanation:

The maximum exclusion of the gain on sale of the residence which may be claimed on Ryan's 2019 income tax return will be $220,000($400,000-$180,000) because the principal residence was been sold for the net amount of $400,000 after all selling expenses in which the house was bought in 2002 and on the date of sale, the house had a basis of $180,000 given us the amount of the $220,000 as the maximum exclusion of gain on sale of the residence which may be claimed on Ryan's 2019 income tax return.

Watson Company purchased assets of Holmes Ltd. at auction for $1,390,000. An independent appraisal of the fair value of the assets acquired is listed below:
Land $ 304,000
Building 380,000
Equipment 608,000
Inventories 228,000
Prepare the journal entry to record the purchase of the assets.

Answers

Answer:

Dr land        $278,000

Dr building  $347,500

Dr equipment $556,000

Dr inventories $208,500

Cr cash                                 $1,390,000

Explanation:

The total amount spent in acquiring the assets is $1,390,000 which needs to be shared between the assets acquired on the basis of individual values of the assets

Total of individual assets' values=$304000+$380000+ $608000+$228000=$ 1,520,000.00  

Cost attributable to land:$304000/$1520000*$1,390,000=$ 278,000.00  

Cost attributable to Building:$380000/$1520000*$1390000=$ 347,500.00  

cost attributable to equipment=$608000/$1520000*$1390000=$556,000.00

cost attributable to inventories=$228000/$1520000*$1390000 =$208,500.00  

"Its East Division has operating assets of $7,500,000, profit margin of 15%, and asset turnover of 0.80. Calculate the East Division's residual income."

Answers

Answer:

$150,000

Explanation:

Residual Income = Net Operating Income - (Operating assets x ROI)

Residual Income = 900,000 - ( 7,500,000 x 10%)

Residual Income = 900,000 - 750,000

Residual income  = 150,000

NOTE: Assume ROI is 10%

Workings (net Operating Income)

Asset turnover = sales / net operating assets

0.8 x 7,500,000 = sales

sales = 6,000,000

Profit margin = Net operating income / sales

15% = Net operating income / 6,000,000

Net operating income = 6,000,000 x 15%

Net operating income = 900,000

A chart of accounts is a list of all ledger accounts and an identification number for each. Identify the following accounts as either an asset (A), liability (L), equity (EQ), revenue (R), or expense (E) account.a. Advertising Expense b. Rent Revenue c. Rent Receivable d. Machinery e. Accounts Payable f. Furniture g. Common Stock h. Utilities Expense

Answers

Answer is given below

Explanation:

Asset is The property means and controls the business owner and its use will generate future financial benefits. Liability is the current liability of an organization arising from past events, which is the flow of financial benefit from settlement. Equity is the remaining interest in a company because its liabilities are deducted from the assets.Revenue means income derived from the normal activities of the business.Expense arises at time in the morning activities

S.no Particulars                         Answer

a         Advertisement expense expense

b         rent expense                         expense

c         rent receivable                  Asset

d         Machinery                          Asset

e         Account payable                  Liability

f         Furniture                          Asset

g         common stock                  Equity

h          Utility Expense                  expense

Accounts Receivable has a balance of $ 5 comma 000​, and the Allowance for Bad Debts has a credit balance of $ 420. The allowance method is used. What is the net realizable value of Accounts Receivable after a $ 140 account receivable is written​ off?

Answers

Answer:

$4,580

Explanation:

since we are using the allowance method, the journal entry to record the write off is:

Dr Allowance for bad debts 140

    Cr Accounts receivable 140

So the accounts receivable balance = $5,000 - $140 = $4,860

the allowance for bad debts balance = $280

accounts receivable net balance = $4,860 - $280 = $4,580

Allowance for bad debts accounts is a contra asset account that reduces the balance of accounts receivable.

You are offered the right to receive $1000 per year forever, starting in one year. If your discount rate is 5%, what is this offer worth to you

Answers

Answer:

Worth of the offer =$20,000

Explanation:

The worth of this offer is the present value of the annual cash inflow receivable forever discounted at the given interest rate. The cash inflow receivable forever is known as a perpetuity

The present of a cash inflow receivable forever is given below:

PV = A× 1/r

A- annual cash inflow, r- discount rate, PV - Present value of a perpetuity

A- 1,000, r- 5%

PV = 1,000 × 1/0.05

PV = $20,000

Worth of the offer =$20,000

Inventory items received should be compared against: Multiple Choice Sales receipt Purchase order Sales order Supplies inventory

Answers

Answer:

Purchase order

Explanation:

To verify existence and accuracy of inventory items received, the receiving division must compare the quantities, amounts and descriptions of the items received against the Purchase order.

Arco Corporation declared a cash dividend on June 2 of $6 per common share. The company has 2,000 shares of common stock authorized, 1,000 shares issued, and 200 in the treasury. The entry to record the declaration of the cash dividend increases a(n)

Answers

Answer:

The journal entry to record the dividend declaration is:

June 2, 202x, cash dividends are declared

Dr Retained earnings 4,800

    Cr Dividends payable 4,800

The journal entry to record the payment of the dividend would be:

Dr Dividends payable 4,800

    Cr Cash 4,800

When we calculate dividends, only outstanding stocks are included in the distribution: total outstanding stocks = issued stocks - treasury stocks = 1,000 - 200 = 800

Continuing with the company selected in Unit 2, think about the types of financial data that would be included and excluded in differential analysis. Propose which specific revenues and costs should be considered in an evaluation to drop or keep a: Customer Product line In addition, explain sunk and opportunity costs as they relate to your selected company. Should these costs be considered in differential analysis? Why or why not?

Answers

Answer:

Sorts of monetary information that would be incorporated and avoided in differential analysis

Differential cost investigation is the expansion or decline in complete expense pf the adjustment in explicit components of cost that outcome from any variety in tasks. It speaks to an expansion or abatement in all out expense coming about out of -  

1. Creating or disseminating a couple of more or barely any less of the items

2. Change in the strategy for creation or of conveyance  

3. An Addition or cancellation of item  

4. Choice of extra deals channel  

In Differential examination increment in incomes, variable expenses and opportunity costs are thought of. Fixed expenses and fixed segment of semi-variable expenses are disregarded.  

differential analysis is utilized:  

1. Dropping or including a product offering  

2. Settle on or purchase choices  

3. Proceed or shutdown item or client and so on.  

Explicit incomes and expenses ought to be considered in an assessment to drop or keep a:  

1. Commitment structure unbeneficial item ought to be thought of  

2. Explicit fixed expenses of the unfruitful item will be thought of  

3. Commitment from other non beneficial items which is proposed to be delivered with the extra limit will be thought of.  

Avoidable fixed expenses are thought of, as these can be stayed away from when item or client is closed down. Avoidable fixed costs partitioned by the pv proportion will give level of deals beneath which it is smarter to close down.  

Unavoidable fixed expenses are overlooked in considering in an assessment to drop or keep. Since these costs will be acquired despite the fact that the item or client is ceased.  

shut down point = avoidable fixed expenses/PV proportion  

Sunk Costs: A sunk expense is a cost that an element has brought about, and which it can not recoup anymore. Sunk expenses ought not be viewed as when settling on the choice to keep putting resources into a progressing venture, since these expenses can't be recouped. As sunk expenses are authentic expenses these are brought about before and notrelavent for dynamic reason. for instance, R&D costs, Feasibility report costs and so on.  

Opportunity Costs: Opportunity costs emerge from inability to unused assets effectively. These are considered in dynamic investigation. in straightforward terms opportunity cost implies the loss of different options when one option is picked.  

Misfortune emerging from picking one option rather than other option will be considered in assessing the task.

Consider a 11-period binomial model with R=1.02R=1.02, S_0 = 100S 0 ​ =100, u=1/d= 1.05u=1/d=1.05. Compute the value of a European call option on the stock with strike K=102K=102. The stock does not pay dividends. Please submit your answer rounded to two decimal places. So for example, if your answer is 3.45673.4567 then you should submit an answer of 3.463.46. 1 point

Answers

Answer: 1.76

Explanation:

Given the following :

R=1.02,

S0 = 100

u=1/d= 1.05

Strike(k) = 102

Total Payoff = (probability of upside × upside Payoff) + (probability of downside × downside Payoff)

Upside Price = u × S0 = 1.05 × 100 = 105

downside Price = S0/u = 100/1.05 = 95.24

Upside Payoff = upside price - strike rate =(105 - 102) = 3

Upside probability :

[e^(r - q) - d] / u - d

E = exponential, q = Dividend (Dividend is 0, since the stock does not pay dividend)

d = 1/d = 1/1.05 = 0.9523809

e = 2.7182818

[2.7182818^(1.02% - 0) - 0.9523809] / (1.05 - 0.9523809)

[1.0102521 - 0.9523809] / 0.0976191

0.0578712 / 0.0976191

= 0.5928266

Probability of downside = 1 - p(upside)

P(downside) = 1 - 0.5928266

P(downside) = 0.4071733

Therefore, total Payoff =

(0.5928266 × 3) + (0.4071733 × 0)

= 1.7784798

European. Call option:

Total Payoff / (1 + r%)

1.7784798 / (1 + 1.02%)

=1.7784798/ (1 + 0.0102)

= 1.7784798 / 1.0102

= 1.7605224

= 1.76

When vertical analysis is performed: a. ratios are used to detect fraud b. changes in significant balance totals are examined c. financial statement balances are

Answers

Answer: Financial statement balances are converted to percentages.

Explanation:

Vertical analysis is a method of financial statement analysis whereby each line item will have to be listed as a percentage of the base figure that is within the financial statement. In vertical analysis, the balances in a single period are being converted to percentages.

Vertical analysis helps in comparing the financial information of a small firm to that of a big firm

A factor favoring the success of disruptive innovation is that:________.

A) incumbent firms are slow to change.

B) new entrants have highly formal organizational structures and processes.

C) the low end of the market is highly guarded.

D) incumbent firms focus on radical innovation rather than incremental innovation.

Answers

Answer:

A) incumbent firms are slow to change.

Explanation:

This business model type is said to be low cost and also can be seen and tested to be highly accessible to buyers and others goods in the market. Disruptive innovation is a business model that deals with the introduction of a new product or service into a market, at a lower cost and affordable that other products or its competitors, hereby luring prospective or buyers to buying the new product; displacing the leaders or top performers in the market. Disruptive innovation is highly favoured because the incumbent firms are slow to change.

Which alternative offers you the highest effective rate of return? A) Investment A B) Investment B C) Investment C D) Investment

Answers

Answer:

Investment D

Explanation:

Effective Rate of Return can be defined as the the rate of interest on an investment either daily, monthly,quarterly or annually when compounding of them occurs more than once which is why effective interest rate is important and vital in helping to figure out the best loan or helping in determining which investment offers the highest rate of return

Therefore based on the information given in the question, the best alternative that will offers me the highest effective rate of return will be INVESTMENT D because the investment has the HIGHEST RATE of interest which is 6.1204% Monthly more than the rest of the listed investment .

The Corporation applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $14 per machine-hour. What amount wou

Answers

Question

The question is incomplete, hence the tutor added a piece of information

The Corporation applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $14 per machine-hour. What amount would be

Assuming the actual machine hours worked is 3,500

Note the actual machine was added by the tutor

Answer:

Applied overhead =$49,000

Explanation:

Overheads are charged to units produced by the means of an estimated overhead absorption rate. This rate is computed using budgeted overhead and budgeted activity level.  

Pre-determined overhead absorption rate (POAR) = Budgeted overhead/Budgeted machine hours

The POAR is given as $14 per machine hour

Applied (absorbed) overhead = POAR × Actual machine hours

Applied overhead = $14 ×  3,500 =$49000

Applied overhead =$49,000

chandler Communications'CFO has provided the following information: The company's capital budget is expected to be $5,000,000. The company's target capital structure is 70 percent debt and 30 percent equity. The company's net income is $4,500,000. If the company follows a residual dividend policy, what portion of its net income should it pay out as dividends this year

Answers

Answer: $3,000,000

Explanation:

From the question, we are informed that a company's capital budget is expected to be $5,000,000 and that the company's target capital structure is 70 percent debt and 30 percent equity.

Equity = 30% × $5,000,000

= 30/100 × $5,000,000

= 0.3 × $5,000,000

= $1,500,000

Debt = 70% × $5,000,000

= 70/100 × $5,000,000

= 0.7 × $5,000,000

= $3,500,000

We are further told that the company's net income is $4,500,000 and since we be calculated the equity that will be needed to finance the capital budget as $1,500,000. Therefore, portion of its net income should it pay out as dividends this year will be:

= $4,500,000 - $1,500,000

= $3,000,000

The portion of its net income should it payout as dividends this year is $3,000,000.

Calculation of the dividend:

Before that the following calculations need to be done.

Equity = 30% × $5,000,000

= 30/100 × $5,000,000

= 0.3 × $5,000,000

= $1,500,000

Now

Debt = 70% × $5,000,000

= 70/100 × $5,000,000

= 0.7 × $5,000,000

= $3,500,000

Now finally the dividend is

= $4,500,000 - $1,500,000

= $3,000,000

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Waterway, Inc. manufactures two products: missile range instruments and space pressure gauges. During April, 50 range instruments and 200 pressure gauges were produced, and overhead costs of $87,550 were estimated. An analysis of estimated overhead costs reveals the following activities.
Activities Cost Drivers Total Cost
1. Materials handling Number of requisitions $40,800
2. Machine setups Number of setups 25,750
3. Quality inspections Number of inspections 21,000
$87,550
The cost driver volume for each product was as follows.
Cost Drivers Instruments Gauges Total
Number of requisitions 420 630 1,050
Number of setups 225 260 485
Number of inspections 265 225 490
Air United, Inc. manufactures two products: missil
Air United, Inc. manufactures two products: missil
Determine the overhead rate for each activity.
Overhead Rate
Materials handling $
Machine setups $
Quality inspections $

Answers

Answer:

Results are below.

Explanation:

Giving the following information:

Activities Cost Drivers Total Cost

Materials handling Number of requisitions $40,800

Machine setups Number of setups 25,750

Quality inspections Number of inspections 21,000

Cost Drivers Instruments Gauges Total

Number of requisitions= 1,050

Number of setups= 485

Number of inspections= 490

We need to use the following formula for each activity:

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

Materials handling= 40,800/1,050= $38.86 per requisition

Machine setups= 25,750/485= $53.1 per setup

Quality inspections= 21,000/490= $42.86 per inspection

Ideally, you should develop a risk management plan for a specific project because _________
A. Engaging in planning activities demonstrates professionalism
B. Your boss is committed to using project management techniques in every project
C. The scale of a particular project â the size and complexity â require it
D. The Project Management Institute recommends it

Answers

Answer: Option B

Explanation:

A risk management plan is a document which is prepared by the project manager to eliminate the risks and chances of any loss or issues related to the project.

Every project has to follow the risk management plan to ensure the safety of the people and capital invested in the project.

It is also contained in the documents of the risk assessment plan which has to be followed by project manager and people.

It is decided during the baseline, the risks and the cures related to the project. As the boss and the project manger is committed to follow the risk management techniques it should be considered on a priority basis.

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