During the year ended December 31, 2018, Kelly’s Camera Shop had sales revenue of $210,000, of which $105,000 was on credit. At the start of 2018, Accounts Receivable showed a $12,000 debit balance and the Allowance for Doubtful Accounts showed a $680 credit balance. Collections of accounts receivable during 2018 amounted to $76,000.Data during 2018 follow:On December 10, a customer balance of $1,900 from a prior year was determined to be uncollectible, so it was written off.On December 31, a decision was made to continue the accounting policy of basing estimated bad debt losses on 2 percent of credit sales for the year.Required:Give the required journal entries for the two events in December.Show how the amounts related to Accounts Receivable and Bad Debt Expense would be reported on the balance sheet and income statement for 2018.On the basis of the data available, does the 2 percent rate appear to be reasonable?

Answers

Answer 1

Answer:

Kelly's Camera Shop

1. Journal Entries

Debit Accounts Receivable $105,000

Credit Sales Revenue $105,000

To record the sales on credit for the year.

Debit Cash $76,000

Credit Accounts Receivable $76,000

To record the cash collections on account.

Debit Allowance for doubtful accounts $1,900

Credit Accounts Receivable $1,900

To write off a bad debt.

Debit Bad Debt Expense $3,320

Credit Allowance for doubtful accounts $3,320

To record the bad debt expense for the year.

2. Balance Sheet (partial) as of December 31, 2018:

Accounts Receivable $39,100

Less Allowance for

 doubtful accounts        2,100

Net Accounts Receivable        $37,000

Explanation:

a) Data and Analysis:

T-accounts:

Accounts Receivable

Account Title             Debit      Credit

Beginning balance   $12,000

Sales revenue          105,000

Cash                                         $76,000

Bad Debts written off                   1,900

Ending balance                          39,100

Totals                     $117,000  $117,000

Allowance for Doubtful Accounts

Account Title             Debit      Credit

Beginning balance                      $680

Bad debts written off $1,900

Bad Debt Expense                     3,320

Ending balance            2,100

Total                          $4,000   $4,000

Analysis of transactions:

Accounts Receivable $105,000 Sales Revenue $105,000

Cash $76,000 Accounts Receivable $76,000

Allowance for doubtful accounts $1,900 Accounts Receivable $1,900

Bad Debt Expense $3,320 Allowance for doubtful accounts $3,320


Related Questions

Sims Company, a manufacturer of tablet computers, began operations on January 1, 2019. Its cost and sales information for this year follows. Manufacturing costs Direct materials $ 35 per unit Direct labor $ 55 per unit Overhead costs Variable $ 40 per unit Fixed $ 6,600,000 (per year) Selling and administrative costs for the year Variable $ 725,000 Fixed $ 4,250,000 Production and sales for the year Units produced 110,000 units Units sold 80,000 units Sales price per unit $ 350 per unit 1. Prepare an income statement for the year using variable costing. 2. Prepare an income statement for the year using absorption costing

Answers

Answer:

Results are below.

Explanation:

Absorption vs Variable costing method

The absorption costing method includes all costs related to production, both fixed and variable. The unit product cost is calculated using direct material, direct labor, and total unitary manufacturing overhead.

The variable costing method incorporates all variable production costs (direct material, direct labor, and variable overhead).

1) First, we need to calculate the total unitary variable cost:

Unitary production variable cost= 35 + 55 + 40= $130

Selling and administrative costs for the year Variable $ 725,000

Unitary total variable cost= 130 + (725,000 / 80,000)= $139.06

Now, the variable income statement:

Sales= 80,000*350= 28,000,000

Total variable cost= (80,000*139.06)=(11,124,800)

Total contribution margin= 16,875,200

Fixed overhead= (6,600,000)

Fixed Selling and administrative costs = (4,250,000)

Net operating income= 6,025,200

2) First, we need to calculate the unitary production cost:

Unitary production cost= 130 + (6,600,000/110,000)= $190

Now, the absorption costing income statement:

Sales= 28,000,000

COGS= 80,000*190= (15,200,000)

Gross profit= 12,800,000

Total Selling and administrative costs= (725,000 + 4,250,000)= (4,975,000)

Net operating income= 7,825,000

why do we have a graduated income tax?​

Answers

Supporters of the progressive system claim that higher salaries enable affluent people to pay higher taxes and that this is the fairest system because it lessens the tax burden of the poor. ... Taxes do not discourage high earners from earning more, and the low tax rate encourages the poor to strive to earn more.

If I go in a store and throw a glass bottle on the floor on the ground. Does that give me permission to kiss the manager?

Answers

Answer:

no hqhahahqhqhahahwhhqwjhwhwhwhwhwhwhwhwhwhwhwhwhhww

Sarafiny Corporation is in the process of preparing its annual budget. The following beginning and ending inventory levels are planned for the year. Beginning Inventory Ending Inventory Finished goods (units) 30,000 80,000 Raw material (grams) 60,000 50,000 Each unit of finished goods requires 3 grams of raw material. The company plans to sell 770,000 units during the year. How much of the raw material should the company purchase during the year

Answers

Answer:

See below

Explanation:

Raw materials purchased is computed as;

Raw material purchase = Ending inventory + required for production - beginning inventory

= 50,000 + ((80,000 + 770,000 - 30,000) × 3) - 60,000

= 50,000 + 2,460,000 - 60,000

= 2,450,000 grams

An increase in the price of a good will cause suppliers / producers to__________the amount of the good (quantity supplied). the​

Answers

Answer:

increase

Explanation:

Longview Manufacturing Company manufactures two products (I and II). The overhead costs ($60,500) have been divided into three cost pools that use the following activity drivers:
Number of Labor
Product Number of Orders Transactions Labor Hours
I 15 50 500
II 10 150 2,000
Cost per pool $12,500 $8,000 $40,000
If the number of labor hours is used to assign labor costs from the cost pool, determine the amount of overhead cost to be assigned to Product I.
a. $8,000.
b. $58,000.
c. $9,600.
d. $32,000.

Answers

Answer:

a. $8,000.

Explanation:

The computation of the amount of overhead cost assigned to the product I is shown below:

= $40,000 ÷ 2,500 × $500

= $8,000

Hence, the amount of overhead cost assigned to the product I is $8,000

Therefore the correct option is a.

Chelsea’s goal is to someday have her own restaurant. Taking cooking classes in high school would help prepare Chelsea for her future career.

A.
True

B.
False

Answers

Answer:

True

Although operations of restaurant has nothing to do with cooking as Chelsea can hire a chef for her restaurant. But still it would be helpful for her in a sense that she can calculate the right amount of ingredients needed and their respective costs required. Also she can herself be a chef at her restaurant that would save the salary expense of a chef.

Explanation:

Answer:

True

Explanation:

If it is a small restaurant she maybe the cook and the skill of knowing how to cook would be needed

On December 31, 2020, Swifty Corporation sold for $152000 an old machine having an original cost of $265000 and a book value of $113000. The terms of the sale were as follows: $39000 down payment $56500 payable on December 31 each of the next two years The agreement of sale made no mention of interest; however, 8% would be a fair rate for this type of transaction. What should be the amount of the notes receivable net of the unamortized discount on December 31, 2020 rounded to the nearest dollar

Answers

Answer:

the amount of the note receivable net of the unamortized discount is $100,754

Explanation:

The computation of the amount of the note receivable net of the unamortized discount is shown below:

= $56,500 × present value of an ordinary annuity for 2 years at 8%

= $56,500 ×  1.783265

= $100,754

hence, the amount of the note receivable net of the unamortized discount is $100,754

Market Inc. has two divisions, Talbot and Heather. Following is the income statement for the past month: Talbot Heather Total Sales$280,000 $168,000 $448,000 Variable Costs 168,000 67,000 235,000 Contribution Margin 112,000 101,000 213,000 Fixed Costs (allocated) 112,500 67,500 180,000 Profit Margin$(500) $33,500 $33,000 What would Market's profit margin be if the Talbot division was dropped and all fixed costs are unavoidable

Answers

Answer:

$(79,000)

Explanation:

Calculation to determine What would Market's profit margin be if the Talbot division was dropped and all fixed costs are unavoidable

Using this formula

Market's profit margin =Contribution margin - Fixed costs

Let plug in the formula

Market's profit margin=$101,000-$180,000

Market's profit margin=$(79,000)

Therefore What would Market's profit margin be if the Talbot division was dropped and all fixed costs are unavoidable is $(79,000)

When a firm declares bankruptcy, Group of answer choices the claims of preferred shareholders are honored before those of the common shareholders. the maximum that shareholders can lose is their original investment in the firm's stock. bond holders have claim to what is left from the liquidation of the firm's assets after paying the shareholders. the maximum that shareholders can lose is their original investment in the firm's stock AND the claims of preferred shareholders are honored before those of the common shareholders. the owners of common stock are the first in line to receive their claims on the firm's assets.

Answers

Answer:

the maximum that shareholders can lose is their original investment in the firm's stock AND the claims of preferred shareholders are honored before those of the common shareholders.

Explanation:

          Bankruptcy may be defined as the legal proceedings that involves a person or a business where the person or the business firm is not able to repay the debts that are outstanding. When a firm or a person files a bankruptcy, there is an automatic stay put by the court that blocks the debts.

         In case of bankruptcy the different shareholders of the firm losses a maximum of their original investment that they have done in the firm while purchasing the stocks. And also the claims of the preferred shareholders are being honored first than those of common shareholders.

Question 10 of 10
Which of the following is a true statement based upon the principle of the
time value of money?
A. The value of money does not increase or decrease as time
passes.
B. Money loses value over time if not used.
C. It is always best to receive money at a later point in time rather
than an earlier point in time.
O D. Money increases in value as time passes so long as it is not
invested.

Answers

Answer:

B. Money loses value over time if not used.

Explanation:

Money loses value over time and the reason why is inflation.

Inflation is the general increase in the price of the goods and services within an economy. Inflation causes money to lose value over time if not used because it reduces the purchasing power of money. This is why money should be used if it is not to be spent, mainly as a form of investment with the goal of earning an interest rate that is higher than inflation, or at least, equal to inflation.

Answer:

B. Money loses value over time if not used.

Explanation:

Money loses value over time and the reason why is inflation. Inflation is the general increase in the price of the goods and services within an economy. Inflation causes money to lose value over time if not used because it reduces the purchasing power of money. This is why money should be used if it is not to be spent, mainly as a form of investment with the goal of earning an interest rate that is higher than inflation, or at least, equal to inflation.

Consider two $10,000 face value corporate bonds. Bond A is currently selling for $9,980 and matures in 15 years. The Bond B sells for $9,350 and matures in 3 years. a) Calculate the current yield as a percentage to 2 decimal places for both bonds if both have a coupon rate equal to 5%. Bond A % Bond B % b) Calculate the yield to maturity as a percentage to 2 decimal places for both bonds if both have a coupon rate equal to 5%. Bond A % Bond B % Which current yield is a better approximation of the yield to maturity, A or B

Answers

Solution :

Current yield of the Bond if the bonds are selling at a price of $ 9980.

Current yield = annual coupon amount / current selling price

Current yield [tex]$=\frac{10000 \times 5\%}{9980}$[/tex]

                     [tex]$=\frac{500}{9980}$[/tex]

                     = 0.0501

                     = 5.01 %

The current yield of a bond if the bonds are selling at $ 9350

Current yield = annual coupon amount / current selling price

Current yield [tex]$=\frac{10000 \times 5\%}{9350}$[/tex]

                     [tex]$=\frac{500}{9350}$[/tex]

                     = 0.0535

                     = 5.35 %

Ana and Shen need to decide which one of them will need to take time off work to complete the rather urgent task of shearing their llamas. Ana is pretty good with a pair of shears; she can shear the llamas in one hour. Shen is somewhat slow; it takes him six hours to shear the llamas. Ana earns $120 per hour as a business consultant, while Shen earns $15 per hour as a lifeguard.
Keeping in mind that either Ana or Shen must take time off work to shear the llamas, who has the lowest opportunity cost of completing the task?
A. Ana
B. Shen
C. Ana and Shen face identical opportunity costs

Answers

Answer:

B

Explanation:

We have to consider the opportunity cost of both parties

Opportunity cost is the cost of the next best option forgone when one alternative is chosen over other alternatives.

If Ana chooses to shear, she would be forgoing  an income $120

If Shen chooses to shear for 6 hours, she would be forgoing an income ($15 x 6) = 90

Shen has a lower opportunity cost and should shear

Isaac Inc. began operations in January 2021. For some property sales, Isaac recognizes income in the period of sale for financial reporting purposes. However, for income tax purposes, Isaac recognizes income when it collects cash from the buyer's installment payments. In 2021, Isaac had $621 million in sales of this type. Scheduled collections for these sales are as follows:
2021 $61 million
2022 121 million
2023 131 million
2024 152 million
2025 156 million
$621 million
Assume that Isaac has a 25% income tax rate and that there were no other differences in income for financial statement and tax purposes. Ignoring operating expenses and additional sales in 2022, what deferred tax liability would Isaac report in its year-end 2022 balance sheet?
a. $128 million.
b. $59 million.
c. $104 milion.
d. $8 million.

Answers

Answer:

$109,750,000

Explanation:

Note: Options provided in the question belong to similar question but different numbers

Deferred Tax liability = (Revenue from specific sales in 2021 - Cash received against it up to 2022) * Tax rate

Deferred Tax liability = ($621 million - $61 million - $121 million) * 25%

Deferred Tax liability = $439 million * 25%

Deferred Tax liability = $109,750,000

Consider the simple 3-station assembly line illustrated below, where the 2 machines at Station 1 are parallel, i.e., the product only needs to go through one of the 2 machines before proceeding to Station 2. Station 1 Machine A has a capacity of 3 units per hour; Station 1 Machine B has a capacity of 3 units per hour; Station 2 has a capacity of 5 units per hour; Station 3 has a capacity of 10 units per hour What is the bottleneck time of this process

Answers

Answer:

The bottleneck time for this process is 20 minutes.

Explanation:

a) Data and Calculations:

Station  Capacity per hour  Time required per unit

1 A               3                          20 minutes (60/3)

1 B               3                          20 minutes (60/3)

2                  5                          12 minutes (60/5)

3                 10                           6 minutes (60/10)

Total demand for the process = 38 minutes (20+12+6)

b) The bottleneck is the station that requires the longest time for its outputs to be processed.  The bottleneck in this process is given by Station One, requiring 20 minutes to meet output requirements through either machine A or machine B.  The bottleneck constitutes a constraint on the process capacity to achieve results.

If a country's nominal interest rate is zero, then Group of answer choices the country's economy is in a liquidity trap. monetary policy is likely to be very effective in stimulating the economy. exchange rates with other countries are likely to increase. exchange rates with other countries are likely to decline. the country's economy has achieved monetary equilibrium.

Answers

Answer:

the country's economy is in a liquidity trap.

Explanation:

A liquidity trap exists when interest rate are  close to or equal to zero.

When there is a liquidity trap, expansionary monetary supply would not work because people would prefer to hold cash due to the believe that a negative economic event is about to occur e.g. deflation

When there is a liquidity trap, individuals prefer to save their monies rather than buy bonds

Liquidity trap was first discovered by John M. Keynes

Solutions to liquidity trap

1. Policies that would make savings less attractive

2, Increased government spending

Liquidity trap occurred in Japan in the 1990s and this led to a deflation

[The following information applies to the questions displayed below.] Campus Stop, Inc., is a student co-op. Campus Stop uses a perpetual inventory system. The following transactions (summarized) have been selected for analysis: a. Sold merchandise for cash (cost of merchandise $152,070). $ 275,000 b. Received merchandise returned by customers as unsatisfactory (but in perfect condition) for cash refund (original cost of merchandise $800). 1,600 c. Sold merchandise (costing $9,000) to a customer on account with terms n/30. 20,000 d. Collected half of the balance owed by the customer in (c). 10,000 e. Granted a partial allowance relating to credit sales the customer in (c) had not yet paid. 1,800 Compute the gross profit percentage. (Round your answer to 1 decimal place.)

Answers

Answer: 45%

Explanation:

First calculate the sales:

= Cash sales + credit sale

= 275,000 + 20,000

= $295,000

Terms on credit sale was 2/10 n/30 and they paid half in time($10,000) but a partial allowance of $1,800 was granted:

Net sales would be:

= Sales - sales returns - sales discount

= 295,000 - 1,600 - (10,000 * 2%) - 1,800

= $291,400

COGS = 152,070 + 9,000 - 800

= $160,270

Gross profit percentage = (Sales - Cost of goods sold) / Sales

= (291,400 - 160,270) / 291,400 * 100%

= 45%

In supply and demand theory, an increase in consumer income for a normal good will: A. Shift the demand curve in and to the left, lowering the equilibrium price but raising the equilibrium quantity. B. Shift the demand curve out and to the right, raising the equilibrium price and quantity. C. Shift the supply curve out and to the right, lowering the equilibrium price but raising the equilibrium quantity. D. Shift the supply curve in and to the left, lowering the equilibrium price and quantity. E. Shift the demand curve out and to the right, lowering the equilibrium price but raising the equilibrium quantity.

Answers

Answer:

b

Explanation:

Normal goods are goods that are goods whose demand increases when income increases and falls when income falls

If income increases, demand increases. the demand curve shifts to the right. This leads to an increase in equilibrium price and quantity

Howard Co.'s 2016 income from continuing operations before income taxes was $280,000. Howard Co. reported before-tax income on discontinued operations of $50,000. All tax items are subject to a 40% tax rate. In its income statement for 2016, Howard Co. would show which of the following line-item amounts for net income and income tax expense:

a. $213,600 and $117,600 respectively.
b. $356,000 and $318,800 respectively.
c. $117,600 and $213,600 respectively.
d. $232,000 and $269,200 respectively.

Answers

Answer:

$198,000 and $112,000 respectively

Explanation:

Income tax expense = Income from continuing operations before income taxes * Tax rate

Income tax expense = $280,000 * 40%

Income tax expense = $112,000

Net income = Income from continuing operations before income taxes - Income tax expense + (Before-tax income on discontinued operations * (1 - 40%)

Net income = ($280,000 - $112,000) + ($50,000 * 0.6)

Net income = $168,000 + $30,000

Net income = $198,000

Select the correct answer.
In general, how long does it take to accomplish a long-term goal?
OA.
a few days to a week
OB.
a few weeks to a month
OC.
a few months to a year
OD.
more than a year

Answers

C or d sorry if wrong

Moonbeam Company manufactures toasters. For the first 8 months of 2020, the company reported the following operating results while operating at 75% of plant capacity:
Sales (350,000 units) $4,375,000
Cost of goods sold 2,600,000
Gross profit 1,775,000
Operating expenses 840,000
Net income $ 935,000
Cost of goods sold was 70% variable and 30% fixed; operating expenses were 80% variable and 20% fixed. In September, Moonbeam receives a special order for 15,000 toasters at $7.60 each from Luna Company. Acceptance of the order would result in an additional $3,000 of shipping costs but no increase in fixed costs.
Instructions
a. Prepare an incremental analysis for the special order.
b. Should Moonbeam accept the special order?

Answers

Answer:

Moonbeam Company

a) Incremental Analysis for the Special Order:

Sales (15,000)       at $7.60    $114,000

Variable cost of sales 5.20       78,000

Variable overhead      1.92        28,800

Total variable costs              ($106,800)

Contribution                              $7,200

b) Moonbeam should accept the special order.  It makes a contribution of $7,200 to the defraying of the fixed costs.

Explanation:

a) Data and Calculations:

operating results while operating at 75% of plant capacity:

                                             Total        Unit

Sales (350,000 units)        $4,375,000   $12.50

Cost of goods sold             2,600,000

Variable (70%) $1,820,000                          5.20

Fixed (30%)          780,000

Gross profit                          1,775,000

Operating expenses             840,000

Variable (80%)  $672,000                          1.92

Fixed (20%)         168,000

Net income                        $ 935,000

Incremental Analysis for the Special Order:

Sales (15,000)       at $7.60    $114,000

Variable cost of sales 5.20       78,000

Variable overhead      1.92        28,800

Total variable costs              ($106,800)

Contribution                              $7,200

b) Incremental analysis concentrates on the variable elements of costs.  The method disregards all fixed costs as they are regarded as sunk or past costs, and therefore, irrelevant to the decision at hand.

                 

1. Gross domestic product is
a. the total value of all goods produced in a year.
b. the total value of all final goods and services produced in a year.
c. the total value of all services produced in a year.
d. none of the above.

Answers

the total value of goods produced and services provided in a country during one year/A

Creativity within organizations can be enhanced by Group of answer choices employing only those individuals from environments that nurture creativity. encouraging employees to have less risk propensity. making it part of the organization's culture. setting ambiguous goals and objectives. training individuals to have an external locus of control.

Answers

Answer:

making it part of the organization's culture.

Explanation:

Creativity can be defined as the ability of an employee or group of employees (teams) working in an organization to use imagination and skills set to create (produce) a product or novel idea that solves a particular problem in the society.

Creativity within organizations can be enhanced by making it part of the organization's culture.

Culture can be defined as the general way of life of a group of people living or working together in a particular organization, location or society.

Basically, culture comprises of beliefs, values, behaviors, language, dressing, cuisine, music, symbols, arts, social habits, knowledge, customs, laws pertaining to a particular group of people living together in a society.

This ultimately implies that, culture are acquired and passed from one generation to another.

Lopez Corporation incurred the following costs while manufacturing its product.

Materials used in product $122,200 Advertising expense $49,900
Depreciation on plant 69,200 Property taxes on plant 17,600
Property taxes on store 8,590 Delivery expense 28,300
Labor costs of assembly-line workers 113,100 Sales commissions 44,400
Factory supplies used 34,000 Salaries paid to sales clerks 51,300

Work in process inventory was $13,300 at January 1 and $17,200 at December 31. Finished goods inventory was $68,800 at January 1 and $47,900 at December 31.

Required:
a. Compute cost of goods manufactured.
b. Compute cost of goods sold.

Answers

Answer:

a. $352,200

b. $372,100

Explanation:

The cost of goods manufactured

Consider only the manufacturing costs

Cost of goods manufactured = $122,200 + $69,200 + $17,600 + $113,100 + $34,000 + $13,300 - $17,200

                                                =$352,200

Cost of goods sold

Add Cost of goods manufactured to the net of Finished inventory balance

Cost of goods sold = $47,900 $68,800 + $352,200 - $47,900

                                = $372,100

Which of the following is not true about emergency funds?
O They help remove the worry about expenses not listed in the budget.
O They help you prepare for unexpected expenses.
O They are used for anything listed in the budget.
O They can keep you from borrowing money from friends and family members.

Answers

Emergency funds are used for anything not planned. C is the only one that is “planned” so that has to be the correct answer. C.

Emergency funds are typically set aside to cover unexpected expenses that are not included in the regular budget. The statement "They are used for anything listed in the budget" is not true about emergency funds. Hence, option C is the correct answer.

These expenses may include medical emergencies, car repairs, home repairs, job loss, or any unforeseen financial hardships. The purpose of an emergency fund is to provide a financial safety net for unexpected situations that can disrupt one's financial stability.

On the other hand, expenses listed in the budget are part of the regular planned expenses, such as rent or mortgage payments, groceries, utilities, transportation, and other recurring costs.

Hence, option C is the correct answer.

Learn more about emergency funds here:

brainly.com/question/14564932

#SPJ6

Select the correct statement below regarding Manufacturing Overhead: Multiple Choice Manufacturing overhead is always an estimated cost. Manufacturing overhead is a clearing account and is neither shown on the balance sheet or income statement in published financial statements. Manufacturing overhead is an inventory account that is shown on the balance sheet. Manufacturing overhead is an expense account for all factory costs that are neither direct materials or direct labor.

Answers

Answer:

D) Expense account for all factory costs, except direct material or labour

Explanation:

Manufacturing Overhead refers to indirect costs, incurred during the process of production. This is charged as cost - to the units produced, during a reporting period. Example : Depreciation of asset, cost of asset is spread to all the useful years (& corresponding period output)

Bing Book Bindery has identified two activity cost pools: printing, with an activity driver of batches processed, and binding, with an activity driver of direct labor hours. For the coming quarter, total factory overhead of $140,000 is split such that 65% is allocated to printing and 35% is allocated to binding. Bing makes two types of books: hard cover and soft cover. During the quarter, it expects to produce 5,200 hard cover books and 12,000 soft cover books. Hard covers are produced in batch sizes of 100 and soft covers are produced in batch sizes of 300. A hard cover book requires 0.75 hours of direct labor, while a soft cover book requires 0.25 hours. What is the overhead allocation to soft covers for printing

Answers

Answer:

Bing Book Bindery

The overhead allocation to soft covers for printing is:

= $68,250.

Explanation:

a) Data and Calculations:

Activity Cost Pools  Overhead  Activity Driver        Number   Overhead

                                      Cost                                     Usage         Rates

Printing                       $91,000   Batches processed   400     $227.50

Binding                      $49,000   Direct labor hours      150     $326.67

Total                         $140,000

Overhead rates:

Printing = $227.50 ($91,000/400)

Binding = $326.67 ($49,000/150)

                                Hard Cover      Soft Cover          Total

Units produced            5,200            12,000                17,200

Batches                            100                 300                    400

Direct labor hours          0.75               0.25

Total direct labor hours 75 (0.75*100) 75 (0.25*300)     150

Overhead allocated to Soft Cover:

Printing = ($227.50 * 300) $68,250

Binding = ($326.67 * 75)     24,500

Total overhead =               $92,750

Overhead allocated to Harc Cover:

Printing = ($227.50 * 100) $22,750

Binding = ($326.67 * 75)     24,500

Total overhead =               $47,250

Red Blossom Corporation transferred its 40 percent interest to Tea Company as part of a complete liquidation of the company. In the exchange, Red Blossom received land with a fair market value of $637,500. The corporation's basis in the Tea Company stock was $302,500. The land had a basis to Tea Company of $672,500. What amount of gain does Red Blossom recognize in the exchange and what is its basis in the land it receives

Answers

Answer: $335,000 gain recognized and a basis in the land of $637,500

Explanation:

We should realise that this is a taxable exchange, therefore, the amount of gain that Red Blossom recognize in the exchange will be the difference between the fair market value of $637,500 and the corporation's basis in the Tea Company stock which was $302,500. This will be:

= $637500 - $302500

= $335000

Its basis in the land will be the value of the fair value which will be $637500

When the government imposes an excise tax in a market with a downward-sloping demand curve and an upward-sloping supply curve: _________.
a. consumer surplus falls, producer surplus falls, and a deadweight loss occurs.
b. consumer surplus falls.
c. producer surplus falls.
d. a deadweight loss occurs.

Answers

Answer:

A

Explanation:

Tax is a compulsory sum levied on the price of goods and services. It increases the price of goods and services

Consumer surplus is the difference between the willingness to pay of a consumer and the price of the good.

Consumer surplus = willingness to pay – price of the good

Producer surplus is the difference between the price of a good and the least price the seller is willing to sell the product

Producer surplus = price – least price the seller is willing to accept

If tax increases the price of the good, consumer surplus would reduce

For example, willingness to pay is $20, price before tax is $5 and price after tax is $10. consumer surplus becomes $10 when it was $15 initially

Tax reduces the amount that would be received by the seller. This reduces consumer surplus.

Deadweight loss is the decrease in quantity demanded as a result of tax. Because tax increases price, the quantity demanded would reduce

In the United States, citizens are individuals who are willing to take risks and make quick business decisions, which leads to a thriving entrepreneurial culture. In Middle Eastern countries such as Kuwait and Egypt, taking risks and making daring decisions is not common, and business deals are carefully thought through and examined before any decision can be made. This is an example of opposing cultures in which of the cultural dimensions identified in the GLOBE studies

Answers

Answer:

uncertainty avoidance

Explanation:

People in the Middle East tend to follow strict rules and follow established procedures. this makes them less willing to take risks, and entrepreneurship is about following a dream, and dreams are risky. Middle eastern business people like to avoid risk, therefore, being an entrepreneur and defying established procedures is not common.

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