General Electric issued 8%, 15-year bonds with a par value of $500,000 that pay interest semiannually. The market rate on the date of issuance was 8%. The journal entry to record each semiannual interest payment is:_____________

Answers

Answer 1

Answer:

Interest Charge $20,000 (debit)

Cash $20,000 (credit)

Explanation:

Find the Issue Price (PV) so as to construct the amortization schedule.

Pmt= ($500,000 × 8%) ÷ 2 = $20,000

i = 8%

Fv = $500,000

P/yr = 2

N= 15 × 2 = 30

Pv = ?

Using a Financial calculator to enter the data as above, Pv would be $500,000.

Answer 2

Answer:

Explanation:

Date   Journal Entry                      Debit      Credit

           Bond Interest Expense    $20,000

                 Cash                                            $20,000

          (Being semi-annual interest payment on bonds)

Workings:

The semi-interest payment = Coupon rate × par Value × 1/2

Semi-annual interest payment = 8% * $500,000 * 1/2

Semi- annual payment = $20,000


Related Questions

Carolyn is looking over opinions based primarily on research studies. She has found that there are 31 of them in total. What organization is Carolyn researching?

Answers

Answer:

d. APB

Explanation:

Carolyn is looking over published accounting opinions based primarily on research studies. What organization is Carolyn researching?

These are the options for the question

a. CAP

b. AICPA

c. SEC

d. APB

We are informed Carolyn who is looking over published accounting opinions based primarily on research studies. The organization Carolyn researching is Accounting Principle Board.

APB( Accounting Principle Board) belongs to a body of American institute of Certified public accountant in US.

it was been run and organised by American Institute of Public Accountants. APB can be regarded as organization which is a forerunner of

Financial Accounting Standards Board. This APB usually offer discounts on professional training with them as well insurance on journal subscription to their member. They are good in offering research on Accounting and finance.

What is a "closing balance?
a.) The amountof money you have at the end of the statement period
b.)The amount of money you have when you close your account
c.)The amount of money you owe at the end of the statement period
d.)The amount of money waiting to be transferred out of your account

Faster pls​

Answers

Answer:

The answer is A

Explanation:

A closing balance is the amount of money a business has at the end of a specific time period.

Prepare adjusting entries for the following transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)
1. Unrecorded interest accrued on savings bonds is $410.
2. Property taxes incurred but not paid or recorded amount to $800.
3. Unearned service revenue of $4,000 was collected in advance. By year end $700 was still unearned.
4. Prepaid insurance had a $750 debit balance prior to adjustment. By year end, 60 percent was still unexpired.
5. Salaries incurred by year end but not yet paid or recorded amounted to $650.

Answers

Answer:

1. Dr Interest Receivable 410

Cr Interest Revenue 410

2. Dr Property Tax Expense 800

Cr Property Taxes Payable 800

3. Dr Unearned Service Revenue 3,300

Cr Service Revenue 3,300

4. Dr Insurance Expense 300

Cr Prepaid Insurance 300

5. Dr Salaries and Wages Expense 650

Cr Salaries and Wages Payable 650

Explanation:

Preparation of Journal entries

1. Dr Interest Receivable 410

Cr Interest Revenue 410

2. Dr Property Tax Expense 800

Cr Property Taxes Payable 800

3. Dr Unearned Service Revenue 3,300

Cr Service Revenue 3,300

($4,000 – $700)

4. Dr Insurance Expense 300

Cr Prepaid Insurance 300

[$750 x (100%-60%)]

5. Dr Salaries and Wages Expense 650

Cr Salaries and Wages Payable 650

The ratio of total cash, marketable securities, accounts receivable, and short-term notes to current liabilities is:

Answers

Answer:

Acid-test ratio

Explanation:

Acid-test ratio I finance can also be regarded as quick ratio, it gives the measurement of how an organization can utilize her quick asset as well as cash to settle her liabilities at at that current period.

It can be calculated theoretically using this expresion;

Quick ratio= (Current Asset- Inventory)/Current Liabilities

It should be noted that acid-test ratio gives The ratio of total cash, marketable securities, accounts receivable, and short-term notes to current liabilities. It enables to know shot term liquidity of a particular company.

All against Common Sense. Back in mid 80s, the US economy was very bad. It was much worse than it is now. At that time, to the surprise of many people, US automakers raised the prices of their cars. The common sense says that when the sales are slow, we lower prices and offer better deals to customers. Why do you think that the US car manufacturers increase the prices?

Answers

Answer:

Explanation:

This most likely happened because in the 80's the economy was so bad that even by lowering their prices the middle-class families would still not be able to afford to buy a car. The only individuals able to afford a car would be those who are wealthy. Therefore, by increasing prices and targetting wealthy individuals, the US car manufacturers could become profitable with much fewer sales and prevent the manufacturing plant from going under. Since wealthy individuals would not mind much the increased prices because they can still afford it without making much of a dent in their wealth.

According to the information above, which of the following is an appropriate analysis of the sales from the paper supplier? Select the correct answer below: From the data, the paper supplier had continued increasing sales over the 11 days. From the data, the paper supplier had continued decreasing sales over the 11 days. From the data, the paper supplier had decreasing sales from day 0 to day 5. After day 5, the sales increased. From the data, the paper supplier had increasing sales from day 0 to day 5. After day 5, the sales decreased.

Answers

Answer:

From the data, the paper supplier had decreasing sales over the 11 days.

Explanation:

The sales of the paper supplier have been declined over the 11 days. This might be because the demand for the paper is reduce due to lock down offices are closed and mostly work is done online on the soft copies. The paper supply has been increased and demand is decreased resulting in the price fall.

Between January 2010 and January 2016, U.S. employment increased by 12.1 million workers, but the number of unemployed workers declined by only 7.3 million. True or False: The labor force has remained unchanged.

Answers

Answer:

False, the labor forced increased

Explanation:

labor force = total number of people actively working (employed) or searching for jobs (unemployed)

lets say L = the total labor force in 2010

by 2016, L had increased by 12.1 million and decreased by 7.3 million

net change of L = 12.1 - 7.3 = 4.8 more million people were part of the labor force in 2016 than in 2010.

Kepler Company Comparative Income Statements This Year Last Year Sales $ 950,000 $ 900,000 Less: Cost of goods sold 500,000 490,000 Gross margin $ 450,000 $ 410,000 Less: Selling and administrative expenses 275,000 260,000 Operating income $ 175,000 $ 150,000 Less: Interest expense 12,000 18,000 Income before taxes $ 163,000 $ 132,000 Less: Income taxes 65,200 52,800 Net income $ 97,800 $ 79,200 Less: Dividends (common) 27,800 19,200 Net income, retained $ 70,000 $ 60,000 Also, assume that for last year and for the current year, the market price per share of common stock is $2.98. In addition, for last year, assets and equity were the same at the beginning and end of the year. Required: Note: Round all answers to two decimal places. 1. Compute the following for each year: This Year Last Year a. Return on assets % % b. Return on stockholders' equity % % c. Earnings per share $ $ d. Price-earnings ratio e. Dividend yield % % f. Dividend payout ratio

Answers

Kepler Company

Comparative Balance Sheets

                                                This Year   Last Year

Assets

Current assets:

Cash                          $ 50,000 $100,000

Accounts receivable, net  300,000   150,000

Inventory                          600,000  400,000

Prepaid expenses                    25,000            30,000

Total current assets      $ 975,000       $680,000

Property and equipment, net 125,000          150,000

Total assets                     $1,100,000       $830,000

Liabilities and Stockholders' Equity  

Current liabilities:  

Accounts payable                 $ 400,000  $290,000

Short-term notes payable         200,000  60,000

Total current liabilities         $ 600,000  $350,000

Long-term bonds payable, 12% 100,000     150,000

Total liabilities                 $ 700,000  $500,000

Stockholders' equity:  

Common stock

 (100,000 shares)                   200,000    200,000

Retained earnings                   200,000     130,000

Total liabilities and

stockholders' equity      $1,100,000   $830,000

Answer:

Kepler Company

a. Return on assets =  Net Income/Total Assets

= $ 97,800/$1,100,000     $ 79,200/$830,000

= 8.89%                               = 9.54%

b. Return on stockholders' equity = Net Income/Stockholders' equity

=  $ 97,800/$400,000     $ 79,200/$330,000

= 24.45%                               = 24%

c. Earnings per share = Net Income/Outstanding common shares

= $ 97,800/100,000     $ 79,200/100,000

= $0.98                               = $0.79

d. Price-earnings ratio = Market price/Earnings per share

= $2.98/$0.98                    = $2.98/$0.79

= 3.04 times                       = 3.77 times

e. Dividend yield =  Dividend per share/price per share

= $0.28/$2.98                    = $0.19/$2.98

= 9.40%                                      = 6.38%

f. Dividend payout ratio = Total dividends/Net Income

= $27,800/$97,800             = $19,200/$79,200

= 28.43%                              = 24.24%

Explanation:

Kepler Company

Comparative Income Statements

                                         This Year        Last Year

Sales                                $ 950,000    $ 900,000

Less: Cost of goods sold   500,000       490,000

Gross margin                  $ 450,000     $ 410,000

Less: Selling and

administrative expenses  275,000      260,000

Operating income           $ 175,000    $ 150,000

Less: Interest expense        12,000          18,000

Income before taxes      $ 163,000    $ 132,000

Less: Income taxes             65,200        52,800

Net income                       $ 97,800     $ 79,200

Less: Dividends (common) 27,800         19,200

Net income, retained      $ 70,000     $ 60,000

United Parcel Service, Inc. (Ticker: UPS (Links to an external site.)) estimates its cost for a distribution center at $18.63 million. Management has decided to invest $1.1 million a quarter to fund the project. Assuming that the firm can earn a return of 6.25 percent, compounded quarterly, on its savings, how long does the firm have to wait before expanding its operations

Answers

Answer:

It will take 182.44 quarters to reach $18,630,000.

Explanation:

Giving the following information:

Future Value= $18,630,000

Initial Investment= $1,100,000

Interest rate= 0.0625/4= 0.01563

To calculate the time required to reach the objective, we need to use the following formula:

n= ln(FV/PV) / ln(1+i)

n= ln(18,630,000 / 1,100,000) / ln (1.01563)

n= 182,44

It will take 182.44 quarters to reach $18,630,000.

Juniper Corp. makes three models of insulated thermos. Juniper has $306,000 in total revenue and total variable costs of $192,780. Its sales mix is given below: Percentage of total sales Thermos A 30 % Thermos B 48 Thermos C 22 Required: 1. Calculate the (overall) weighted-average contribution margin ratio. 2. Determine the total sales revenue Juniper needs to break even if fixed costs are $73,075. 3. Determine the total sales revenue needed to generate a profit of $78,070. 4. Determine the sales revenue from each product needed to generate a profit of $78,070.

Answers

Answer:

Follows are the solution to this question:

Explanation:

In Option 1:

[tex]\to CM \ ratio = \frac{(Sales - variable\ cost)}{variable\ cost}[/tex]

                     [tex]= \frac{(306,000 - 192,780)}{306,000}\\\\= \frac{113,220}{306,000}\\\\= 0.37 \%[/tex]

In Option 2: .  

[tex]\to BEP = \frac{Total \ fixed \ cost}{CM \ ratio}[/tex]

              [tex]= \frac{73,075}{0.37}\\\\=\$ \ 197500[/tex]

In Option 3:

[tex]\to Required \ sales = \frac{(73,075+ 78,070)}{0.37}[/tex]

                             [tex]=\frac{151145}{0.37}\\\\=408500[/tex]

In Option 4:

[tex]\to Sales A = 408500 \times \frac{30}{100} = 1361666.67\\\\\to Sales B = 408500\times \frac{48}{100} = 851041.667\\\\\to Sales C = 408500\times \frac{22}{100} = 1856818.18\\\\[/tex]

Budgets are prepared in which of the following orders? Group of answer choices sales budget, production budget, direct materials purchases budget sales budget, cash budget, production budget production budget, cost of goods sold budget, direct labor budget production budget, sales budget, direct labor budget

Answers

Answer:

Sales Budget,

Production Budget,

Direct Materials Purchases Budget

Explanation:

The budgets are prepared so that the company could get to know how much revenue earned and the expenses to be incurred during a particular period of time. It gives an idea of how much would be earned and how much would be incurred

Here, in the following orders, the budgets could be prepared

Sales Budget,

Production Budget,

Direct Materials Purchases Budget

Required information Problem 17-3A Applying activity-based costing LO P1, P3, A1, A2, C3 [The following information applies to the questions displayed below.] Craft Pro Machining produces machine tools for the construction industry. The following details about overhead costs were taken from its company records. Production Activity Indirect Labor Indirect Materials Other Overhead Grinding $ 320,000 Polishing $ 135,000 Product modification 600,000 Providing power $ 255,000 System calibration 500,000 Additional information on the drivers for its production activities follows. Grinding 13,000 machine hours Polishing 13,000 machine hours Product modification 1,500 engineering hours Providing power 17,000 direct labor hours System calibration 400 batches Job 3175 Job 4286 Number of units 200 units 2,500 units Machine hours 550 MH 5,500 MH Engineering hours 26 eng. hours 32 eng. hours Batches 30 batches 90 batches Direct labor hours 500 DLH 4,375 DLH Problem 17-3A Part 5 Required: 5. If the company uses a plantwide overhead rate based on direct labor hours, what is the overhead cost for each unit of Job 3175? Of Job 4286? (Do not round intermediate calculations. Round "OH Cost per unit" answers to 2 decimal places.)

Answers

Answer:

Craft Pro Machining

The overhead cost for each unit of the jobs:

                                    Job 3175        Job 4286

Number of units          200 units      2,500 units

Direct labor hours      500 DLH       4,375 DLH

Plantwide overhead rate = $371.28205

Overhead allocation $185,641.03   $1,624,358.97

Unit overhead cost    $928.21         $649.74

Explanation:

a) Data and Calculations:

Production Activity    Indirect Labor   Indirect Materials  Other Overhead Grinding                      $ 320,000

Polishing                      $ 135,000

Product modification     600,000

Providing power        $ 255,000

System calibration        500,000

Total overhead cost $1,810,000

Additional information on the drivers for its production activities follows.

Grinding                           13,000    machine hours

Polishing                          13,000    machine hours

Product modification        1,500     engineering hours

Providing power             17,000     direct labor hours

System calibration             400      batches

                                  Job 3175        Job 4286

Number of units          200 units      2,500 units

Machine hours            550 MH        5,500 MH

Engineering hours        26 eng. hours 32 eng. hours

Batches                         30 batches      90 batches

Direct labor hours      500 DLH       4,375 DLH   4,875 DLH

Plantwide overhead rate based on direct labor hours:

= Total overhead costs/Total direct labor hours

= $1,810,000/4,875

= $371.28205

Here are comparative statement data for Duke Company and Lord Company, two competitors. All balance sheet data are as of December 31, 2020, and December 31, 2019.
2020 2019 2020 2019
(Duke Company) (Duke Company) (Lord Company) (Lord
Company)
Net sales $1,896,000 $561,000
Cost of goods sold 1,020,048 297,330
Operating expenses 257,856 79,662
Interest expense 7,584 3,927
Income tax expense 54,984 6,171
Current assets 322,500 $310,000 83,500 $78,000
Plant assets (net) 520,800 500,300 139,800 123,000
Current liabilities 64,200 75,600 34,400 29,600
Long-term liabilities 108,400 90,400 28,400 26,000
Common stock, $10 par 498,000 498,000 122,500 122,500
Retained earnings 172,700 146,300 38,000 22,900
Prepare a vertical analysis of the 2017 income statement data for duke company and Lord company.

Answers

Answer:

Please attached detailed solution.

Explanation:

• Prepare a vertical analysis of the 2017 income statement data for Luke and Lord company.

Please see as attached detailed solution to the above question.

Flo enters into a contract with Global Shipping Ltd. to insure and ship a painting from France to the United States for a certain price. Global makes a mistake in adding the costs, which results in a contract price that is $1,000 less than the true cost. Most likely, a court would a. enforce the contract as is. b. allow the parties to rescind the contract. c. award damages to Global for the mistake. d. award damages to Flo for the mistake.

Answers

Answer:

b. Allow the parties to rescind the contract

Explanation:

Flo enters into a contract with Global Shipping Ltd. to insure and ship a painting from France to the United States at a certain amount mentioned in the contract. However, Global Shipping Ltd. makes a mistake in calculating the costs. As a result, a contract price is equal to the amount that is $1,000 less than the true cost. Most likely, a court would allow the parties to rescind the contract.

Option b. is correct.

If merchandise is sold on account to a customer for $10,000, terms FOB shipping point, 1/10, n/30, what is the amount to be recorded as an accounts receivable on the date of the sale?
a. $10,000
b. $10,050
c. $9,950
d. none of the above

Answers

Answer: a. $10,000

Explanation:

The amount to be recorded as an Accounts Receivable on the date of the sale is the actual amount that the merchandise was sold for which is $10,000.

The discount of 1% if paid within 10 days will only apply if the customer pays within that time and if this is done, the discount will be deducted from the amount paid to the company and debited to the Sales discount account.  

Suppose that Sophia expects to serve 15 percent more meals in the next quarter. Unit variable costs are expected to remain unchanged. However, Sophia knows that if the restaurant serves over 5,500 meals in a quarter, she must hire an additional manager (part-time) at a cost of $6,450 for the quarter. Other fixed costs are expected to increase by 10 percent. Calculate the unit cost and the total cost if 5,750 meals are served next quarter

Answers

Answer:

$87,975

15.30

Explanation:

The computation of unit cost and total cost is shown below:-

Managers' salary ($22,000 + $6,450) $28,450

Rent $18,000

Depreciation on equipment $2,000

Other fixed cost (3,000 × 1.1) 3,300

Total Fixed cost $51,750

Total Cost = $36,225 + $51,750

= $87,975

Unit Cost = 87,975 ÷ 5,750

= 15.30

A college student borrows $10,000 today at 10% interest compounded annually. Four years later, the student makes the first payment of $3000. Approximately how much money will the student still owe on the loan after the first payment

Answers

Answer:

$11,700

Explanation:

Calculation for how much money will the student still owe on the loan after the first payment

Using this formula

A=P(1+r/n)^nt

Where,

P =represent the principal amount $10,000

r =represent annual nominal interest rate 10/100= 0.1

n =represent the number of times the interest is compounded per year 1

t= represent number of years 4

Let plug in the formula

A=$10,000(1+0.1/1)^(1)(4)

A=$10,000(1.1)^4

A=$14,641

Since the student makes the first payment of the amount of $3,000 the amount of money that the student still owe on the loan after the first payment will be :

Loan Amount =$14,641-$3,000

Loan Amount =$11,641

Approximately $11,700

Therefore how much money will the student still owe on the loan after the first payment will be $11,700

The student still owes is $11,641.

The first step is to determine the future value of the loan:

FV = P (1 + r)^n

FV = Future value  P = Present value  R = interest rate  N = number of years  

$10,000(1.1)^4 = $14,641

The amount the student still owes = future value of the loan - amount paid

$14,641 - $3000 = $11,641.

To learn more about future value, please check: https://brainly.com/question/14640433

Teakap, Inc., has current assets of $1,456,312 and total assets of $4,812,369 for the year ending September 30, 2016. It also has current liabilities of $1,041,012, common equity of $1,500,000, and retained earnings of $1,468,347. What is the value of long term debt?

Answers

Answer:

$803,010

Explanation:

Calculation for the value of long term debt

First step is to find the Stockholders' equity

Stockholders' equity = $1,500,000 + $1,468,347 Stockholders' equity= $2,968,347

Last step is to find the Long-term debt

Using this formula

Value of Long-term debt= Total assets – Current liabilities – Stockholders' equity

Let plug in the formula.

Value of Long-term debt= $4,812,369 – $1,041,012 – $2,968,347

Value of Long-term debt = $803,010

Therefore the Value of Long-term debt

will be $803,010

A lawn company intends to use the sales of lawn fertilizer to predict the sales of lawn mower. The store manager estimates a probable six-week lag between fertilizer sales and mower sales. The pertinent data are

Answers

Answer:

Period ; Fertilizer ; Sales

1 ; 1.6 ; 10

2; 1.3 ; 8

3; 1.8 ; 11

4; 2.0 ; 12

5; 2.2 ; 12

6; 1.6 ; 9

7; 1.5 ; 8

8; 1.3 ; 7

9; 1.7 ; 10

10; 1.2 ; 6

Explanation:

Correlation is 0.960

R-Squared is 0.921

This is positive correlation which means both variables will move in same direction.

Slope is 6.153

Intercept is -0.649

Regression line will be formed with x intercept as fertilizers and y intercept as Lawn Mowers sold.

1. At December 1, 2022, Swifty Corporation Accounts Receivable balance was $12770. During December, Swifty had credit sales of $34200 and collected accounts receivable of $27360. At December 31, 2022, the Accounts Receivable balance is:_______.
a. $19610 credit.
b. $1 debit.
c. $46970 debit.
d. $19610 debit.
2. On July 7, 2017, Sheffield Corp. received cash $1480 for services rendered. The entry to record this transaction will include:_____.

Answers

Answer:

1.

d. $19610 debit

Option D is the correct answer.

2.

Cash                         1480 Debit

    Service Revenue      1480 Credit

Explanation:

1.

The balance in the accounts receivable account can be calculated as follows,

Closing Balance = Opening balance  +  Credit sales  -  Cash Received from Accounts Receivable

Closing Balance of Accounts receivable at 31 December 2022 will be,

Closing Balance = 12770 +  34200 - 27360

Closing Balance = $19610 debit

The balance is debit because accounts receivables is an asset and the normal balance for asset account is debit.

2.

The entry to record the transaction is made in the answer part.

Retepson, Inc. has been in business for over 50 years. Retepson is best known for its Guide to Colleges line of books designed for high school students seeking admission to undergraduate programs. Basic information about a program is included in the books at no charge to the colleges, but colleges may purchase additional advertising space in the books for a fee. Traditionally, Retepson has made money by selling advertising in its books and by charging students for the books themselves. Recently, however, profits are down, and the company is considering whether it needs to change its corporate culture. Which of the following, if true, supports the conclusion that Retepson's culture should emphasize innovation?
a) Anyone with Internet access can find any of the information included in the Guide to Colleges series.
b) At the time that Retepson was founded, there was no easy way for students to find out basic information about a wide range of undergraduate programs.
c) Most large colleges have found that the wide circulation of the Guide to Colleges line of books makes it worthwhile to purchase additional advertising space.
d) Retepson's sales force has been able to prevent imitators from duplicating its success.
e) Students seeking admission to selective colleges often adopt innovative approaches to their application essays in order to stand out from the group of applicants.

Answers

Answer:

a) Anyone with Internet access can find any of the information included in the Guide to Colleges series.

Explanation:

when we say innovation what we mean is a new idea, a new method, or a new way of doing things.

option A is the answer because using the internet to search for information is a form of innovation that has would bring about immense amount of changes from the former way of doing things. the internet itself is an innovative medium and it serves different purposes.

if anyone with internet can easily access information, then such an innovative ideas should be emphasized

in creating the master budget, the second budget a company prepares is the production budget. a. True b. False

Answers

Answer:

In creating the master budget, the second budget a company prepares is the production budget.

a. True

Explanation:

When a company prepares the master budget, it first prepares the sales budget, followed by the production budget.  The production budget calculates the costs of materials, labor, and overhead based on the number of units to be manufactured within the budget period.  The units of products are derived from the sales forecast and the planned amount of ending finished goods inventory.

Item18 Time Remaining 22 minutes 25 seconds00:22:25 eBookItem 18Item 18 Time Remaining 22 minutes 25 seconds00:22:25 Moore Company purchased an item for inventory that cost $20 per unit and was priced to sell at $34. It was determined that the cost to sell is $22 per unit. Using the lower of cost or net realizable value rule, what amount should b

Answers

Answer:

$12

Explanation:

Moore Company purchased an item for inventory that cost $20 per unit and was priced to sell at $34. It was determined that the cost to sell is $22 per unit. Using the lower of cost or net realizable value rule, what amount should be?

Cost per Unit = $20

Sale per unit = $34

Disposal cost = $22

Net realizable value per unit = Sale per unit - Disposal cost

Net realizable value per unit = $34 - $22

Net realizable value per unit = $12

Using the LCM method, $12 should be reported on the balance sheet for inventory.

A particular raw material is available to a company at three different prices, depending on the size of the order: Less than 100 pounds $ 25 per pound 100 pounds to 3,999 pounds $ 24 per pound 4,000 pounds or more $ 23 per pound The cost to place an order is $40. Annual demand is 2,700 units. Holding (or carrying) cost is 25 percent of the material price. What is the economic order quantity to buy each time, and its total cost

Answers

Answer:

EOQ = 201 units

total cost = $66,007.35

Explanation:

we can calculate the EOQ using 2 different prices (it makes no sense to use $23 since the minimum order size is larger than annual demand):

EOQ = √[(2 x S x D) / H]

S = order costD = annual demandH = holding cost

$25 per unit

S = $45

D = 2,700

H = $25 x 25% = $6.25

EOQ = √[(2 x 45 x 2,700) / 6.25] = 197.18

$24 per unit

S = $45

D = 2,700

H = $24 x 25% = $6

EOQ = √[(2 x 45 x 2,700) / 6] = 201.25 ≈ 201 units

since both EOQs are higher than 100 units, then we must use $24 per unit

you have to make 2,700 / 201 = 13.43

total cost = (13.43 x $45) + (2,700 x $24) + (201 x $6 x 0.5) = $604.35 + $64,800 + $603 = $66,007.35

Your classmates from the University of Chicago are planning to go to Miami for spring break, and you are undecided about whether you should go with them. The round-trip airfare is $600, but you have a frequent-flyer coupon worth $500 that you could use to pay part of the airfare. All other costs for the vacation are exactly $900. The most you would be willing to pay for the trip is $1,400. Your only alternative use for your frequent-flyer coupon is for your trip to Atlanta two weeks after the break to attend your sister's graduation, which your parents are forcing you to attend. The Chicago-Atlanta round-trip airfare is $450. If the Chicago-Atlanta round-trip air fare were $350, should you use the coupon to go to Miami?

Answers

Answer:

You should use the discount coupon to pay for the Chicago-Miami trip. Not considering the personal motivations for the trip, the coupon is worth $500. The cost of flying is $600, so you will only pay $100 yourself. You will be spending $900 + $1000 = $1,000 in total.

The opportunity cost of using the coupon is $350 (the cost of the round trip to Atlanta). Even if you add the $350 to the $1,000 expense, the total is $1,350, less than your $1,400 maximum budget.

According to Paine, errors of judgment in an organization often reveal: Group of answer choices A culture and management philosophy that operates different from how it appears "in the books" A culture and management philosophy that is insensitive or indifferent to ethical concerns A culture and management philosophy motivated primary by greed and self-interest A culture and management philosophy that sets out to deceive

Answers

Answer: A culture and management philosophy that is insensitive or indifferent to ethical concerns

Explanation:

According to Paine, errors of judgment in an organization often reveal culture and management philosophy that is insensitive or indifferent to ethical concerns.

Error of judgement occurs when a poor decision is made by an organization or company which leads to a business error. To avoid judgement error, information should be scrutinized totally end every biases should be removed.

Flyer Company has provided the following information prior to any year-end bad debt adjustment: Cash sales, $152,000 Credit sales, $452,000 Selling and administrative expenses, $112,000 Sales returns and allowances, $32,000 Gross profit, $492,000 Accounts receivable, $130,000 Sales discounts, $16,000 Allowance for doubtful accounts credit balance, $1,400 Flyer prepares an aging of accounts receivable and the result shows that 3% of accounts receivable is estimated to be uncollectible. How much is bad debt expense

Answers

Answer:

$2,500

Explanation:

The computation of bad debt expense is shown below:-

Total Bad Debt = $130,000 × 3%

= $3,900

Balance of allowance for doubtful accounts after Bad debt Expense = Total bad debt - Allowance for doubtful account credit balance

= $3,900 - $1,400

= $2,500

So, we have applied the above formula.

The same is to be considered

Waterway Beauty Corporation manufactures cosmetic products that are sold through a network of sales agents. The agents are paid a commission of 21% of sales. The income statement for the year ending December 31, 2020, is as follows.
WATERWAY BEAUTY CORPORATION
Income Statement For the Year Ended December 31, 2020
Sales $79,000,000
Cost of goods sold
Variable $32,390,000
Fixed 8,750,000 41,140,000
Gross margin $37,860,000
Selling and marketing expenses
Commissions $16,590,000
Fixed costs 10,607,200 27,197,200
Operating income $10,662,800
The company is considering hiring its own sales staff to replace the network of agents. It will pay its salespeople a commission of 9% and incur additional fixed costs of $9,480,000.
Under the current policy of using a network of sales agents, calculate the Bonita Beauty Corporation's break-even point in sales dollars for the year 2017. (Round intermediate calculations to 2 decimal places e.g. 10.25 and final answers to 0 decimal places, e.g 2,510.)
Break-even point: $ _ _ _ _ _ _

Answers

Answer:

$50,940,000

Explanation:

Calculate the Bonita Beauty Corporation's break even point in sales dollars for the year 2017.

Please see as attached, detailed solution to the above question.

Bond Ratings. Companies pay rating agencies such as Moody’s and S&P to rate their bonds, and the costs can be substantial. However, companies are not required to have their bonds rated in the first place; doing so is strictly voluntary. Why so you think they do so?

Answers

Answer:

Bond Ratings

Companies employ rating agencies such as Moody's and S&P to rate their bonds despite the substantial costs and their voluntariness because ratings by these agencies add a badge of honor to the bonds.  It gives investors some level of assurance that the bonds will be honored at maturity and that the pricing is right, given the company's credit risk.

Explanation:

Credit risk rating agencies assess the credit risk of a company or financial product as formal and credit-worthy benchmarks for investment decisions.  While companies pay huge costs to have these ratings conducted by the big three, including Moody's, S&P, and Fitch, the main value goes to the potential investors who require the information to decide whether to invest in the rated companies.

A project that will last for 10 years is expected to have equal annual cash flows of $103,900. If the required return is 8.4 percent, what maximum initial investment would make the project acceptable? Multiple Choice $638,392.96 $595,833.43 $1,534,047.75 $655,213.49 $684,772.10

Answers

Answer:

PV= $684,772.1

Explanation:

Giving the following information:

A project that will last for 10 years is expected to have equal annual cash flows of $103,900. If the required return is 8.4 percent.

First, we need to calculate the future value of the cash flows:

FV= {A*[(1+i)^n-1]}/i

A= annual cash flow

FV= {103,900*[(1.084^10) - 1]} / 0.084

FV= $1,534,047.75

Now, we can determine the present value:

PV= FV/(1+i)^n

PV= 1,534,047.75 / (1.084^10)

PV= $684,772.1

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