Gross Corporation adopted the dollar-value LIFO method of inventory valuation on December 31, 2013. Its inventory at that date was $550,000 and the relevant price index was 100. Information regarding inventory for subsequent years is as follows: Inventory at Current Date Current Prices Price Index December 31, 2014 $642,000 107 December 31, 2015 725,000 125 December 31, 2016 812,500 130 What is the cost of the ending inventory at December 31, 2014 under dollar-value LIFO

Answers

Answer 1

Answer: $603,500

Explanation:

Ending inventory in 2014;

= Ending inventory balance 2013 + (([tex]\frac{Inventory current price 2014}{Price index 2014}[/tex] * 100) - ending inventory 2013)) * Price index 2014/100

= 550,000 + (([tex]\frac{642,000}{107}* 100[/tex]) - 550,000)) * 107/100

= $603,500


Related Questions

A real estate agent would like to predict the selling price of a single-family house by predicting the price (in thousands of dollars) based on the square footage (in 100 square feet). Predict the price of a 3000 square foot house (in thousands of dollars).

Answers

Answer: 134.7088 (thousands of dollars)

Explanation:

This can be solved with a regression equation based on the details in the question.

y being the price of the house.

x as the independent variable is given as 3.8785

c as the intercept is given as 18.3538

The equation s;

y = 3.8785x + 18.3538

x will be 30 because the variables are based on 100 square feet so, 3,000/100 = 30

y = 3.8785 *(30) + 18.3538

= $134.7088 (thousands of dollars)

= $134,708.80

Barbara is a single taxpayer who had a 2020 adjusted gross income of $25,000 and contributed $4,000 to her traditional IRA. Assuming she has a $2,000 income tax liability for the year, what is her maximum retirement contribution savings credit

Answers

Answer:

$200

Explanation:

The retirement contribution savings credit is designed to benefit low and middle income tax payers that contribute to retirement accounts.

The maximum credit ranges from $200 to $1,000 per taxpayer.

Since Barbara earned below $32,500, she applies for this tax credit.

Since her AGI is over $21,251, she can only deduct 10% of the first $2,000 contributed to her IRA account = $2,000 x 10% = $200

Why is it important to demonstrate a positive work attitude in the workplace?
to be seen as trustworthy and reliable
to be seen as coachable and flexible
to be seen as willing to delegate tasks
to be seen as easily persuadable

Answers

Answer:

To be seen as trustworthy and reliable

Explanation:

Cause in a working environment, you want to be known as a trustworthy, and reliable worker. Which allows you to have much more career possibilitties.

Answer:

A. to be seen as trustworthy and reliable

Explanation:

i just took the test

For the following statement/questions match the assertion that best matches: When auditing the following accounts identify what auditors are primarily concerned with:

a. Revune
b. Assests
c. Liabilities
d. Expenses


1. Overstatments
2. Understatments

Answers

Answer:

When auditing the following accounts, auditors are primarily concerned with:

   Accounts               Assertions

a. Revenue            Overstatements

b. Assets               Overstatements

c. Liabilities           Understatements

d. Expenses         Understatements

Explanation:

Auditors are generally concerned about these assertions when auditing financial statements and their related disclosures: accurate recording, completeness, cut-off, existence, rights and obligations, and valuation.  For revenue and assets, they want to ensure that these are not overstated.  Their overstatement will increase the reported profits of the entity, which is a kind of cooking the books to please analysts.  They are also interested in ensuring that liabilities and expenses are not understated for the same purpose.

X Corporation and its two divisions, Domestic and Foreign, appear below:

Sales revenues, Domestic $640,000
Variable expenses, Domestic $371,300
Traceable fixed expenses, Domestic $76,500
Sales revenues, Foreign $493,900
Variable expenses, Foreign $281,800
Traceable fixed expenses, Foreign $63,900

In addition, X's common fixed expenses totaled $173,300 and were allocated as follows: $90,000 to the Domestic division and $83,300 to the Foreign division.

What is the segment margin for the Domestic division?

a. $178,700
b. $371,300
c. $102,200
d. $192,200

Answers

Answer:

d. $192,200

Explanation:

Preparation for What is the segment margin for the Domestic division

DOMESTIC division FOREIGN division

Sales revenues $640,000 $493,900

Less Variable expenses ($371,300) ($281,800)

Contribution margin $268,700 $212,100

($640,000-$371,300) ($493,900-$281,800)

Less Traceable fixed expenses ($76,500) ($63,900)

SEGMENT MARGIN $192,200 $148,200

(268,700-$76,500) (212,100-$63,900)

Therefore the segment margin for the Domestic division will be $192,200

Claire Corporation is planning to issue bonds with a face value of $240,000 and a coupon rate of 8 percent. The bonds mature in two years and pay interest quarterly every March 31, June 30, September 30, and December 31. All of the bonds were sold on January 1 of this year. Claire uses the effective-interest amortization method and also uses a discount account. Assume an annual market rate of interest of 12 percent.

Required:
a. Provide the journal entry to record the issuance of the bonds.
b. Provide the journal entry to record the interest payment on March 31, June 30, September 30, and December 31 of this year.
c. What bonds payable amount will Claire report on this year’s December 31 balance sheet?

Answers

Answer:

a) issue price

PV of face value = $240,000 / (1 + 3%)⁸ = $189,458

PV of coupon payments = $4,800 x 7.0197 (PV annuity factor, 3%, 8 periods) = $33,695

market price = $223,153

January 1, bonds issued at a discount

Dr Cash 223,153

Dr Discount on bonds payable 16,847

    Cr Bonds payable 240,000

b) discount amortization = ($223,153 x 3%) - $4,800 = $1,895

discount amortization = ($225,048 x 3%) - $4,800 = $1,951

discount amortization = ($226,999 x 3%) - $4,800 = $2,010

discount amortization = ($229,009 x 3%) - $4,800 = $2,070

March 31, first coupon payment

Dr Interest expense 6,695

    Cr Cash 4,800

    Cr Discount on bonds payable 1,895

June 30, second coupon payment

Dr Interest expense 6,751

    Cr Cash 4,800

    Cr Discount on bonds payable 1,951

September 30, third coupon payment

Dr Interest expense 6,810

    Cr Cash 4,800

    Cr Discount on bonds payable 2,010

December 31, fourth coupon payment

Dr Interest expense 6,870

    Cr Cash 4,800

    Cr Discount on bonds payable 2,070

c) bonds' carrying value at December 31 = $231,169

Shelby Cabinets, Inc. produces custom cabinets. The following inventory balances appeared on its balance sheet.


12/31/2012

12/31/2011

Raw materials inventory

$ 8,000

$ 10,000

Work-in-process inventory

600,000

550,000

Finished goods inventory

350,000

410,000



Shelby Cabinets had $1,265,000 in sales for the year ended December 31, 2012. The company also had the following costs for the year:



Selling

$ 90,000

General and administrative

$240,000

Raw materials purchases

$100,000

Direct labor used in production

$125,000

Manufacturing overhead

$630,000



Of the total raw materials placed in production for the year, $12,000 was for indirect materials and must be deducted to find direct materials placed in production.



Using the above information, what was Shelby’s Cost of Goods Manufactured?

(Hint: You must first calculate Direct materials placed in production before calculating the Cost of Goods Manufactured.)

Group of answer choices

$795,000

$845,000

$855,000

$1,395,000

Answers

Answer:

$855,000 yippie!!!

SartainC orporation is planning its annual budget and has the following beginning and ending inventory levels planned for the year.

Beginning Inventory Ending Inventory
Finished goods (units) 22,000 32,000
Raw material (grams) 52,000 42,000

Each unit of finished goods requires 3 grams of raw material. The company plans to sell 170,000 units during the year. How much of the raw material should the company purchase during the year?

a. 552,000 grams
b. 540,000 grams
c. 530,000 grams
d. 582,000 grams

Answers

Answer:

c.530,000 grams

Explanation:

Calculation for How much of the raw material should the company purchase during the year

First step is to prepare the Production Budget

PRODUCTION BUDGET

Budgeted unit sales 170,000

Add desired ending finished goods inventory

32,000

Total 202,000

(170,000+32,000)

Less beginning finished goods inventory (22,000)

Required production in units 180,000

(202,000-22,000)

Second step is to prepare Materials Budget

MATERIALS BUDGET

Raw materials required for production 540,000

(180,000*3 grams)

Add desired ending finished goods inventory

42,000

Total raw materials needed 582,000

(540,000+42,000)

Less beginning finished goods inventory (52,000)

Required material purchases 530,000 grams

(582,000-52,000)

Therefore the amount of the raw material that the company should purchase during the year is $530,000 grams

A-One Auto Sales, Inc., employs Best Collection Company as a collection agent. While repossessing goods from Carl, one of A-One's customers, Best causes an accident in which Carl is injured. Carl can recover from

Answers

Answer: c.  A-One or Best.

Explanation:

Best Collection Company are the ones who cause the accident and so they can be held liable and have to compensate Carl for injuries and harm caused.

Best however, was acting as an agent on behalf of A-One Auto Sales so A-One can be held liable as well for the incident. Carl can therefore also be compensated by A-One as well.

Carl cannot be compensated by both for the same incident as this amounts to double compensation but can be compensated by either one of them.

Melinda signs a three year contract for employment as a legal studies lecturer. Does this type of contract fall within the scope of the statute of frauds

Answers

Answer: Yes, because it is a contract whose terms prevent possible performance within one year

Explanation:

The Statute of Fraud mandates that certain contracts need to be written down. These contracts include the sale of land, amounts involving more than $500 and contracts that have a timeframe of over a year.

Melinda entered into a contract with terms that have to be fulfilled in more than a year. It is therefore under the Statute of Frauds.

Barbara's employer offers health coverage to its employees. However, Barbara feels it is unaffordable and wants to apply for a health insurance premium tax credit. In order for the coverage to be deemed unaffordable in 2020, Barbara's self-only premium must exceed ___% of her household income.

Answers

Answer:

9.83%

Explanation:

If the health insurance premium represents 9.83% of Barbara's income or less, it is considered affordable coverage. Only if it exceeds the 9.83% threshold, will Barbara be able to request a health insurance premium tax credit. Theoretically, if Barbara's health insurance was purchased in the Health Insurance Marketplace, the tax credit should be automatic and her premium should be lowered so that it can become affordable.

Suppose that the market for painting services is perfectly competitive. Painting companies are identical; their long-run cost functions are given by: Market demand is: The long-run equilibrium price in this industry is $____. 173.5 162.5 194.5 155.5

Answers

Answer:

b. 162.5

Explanation:

Missing question "long-run cost functions are given by TC(Q)= 6Q^3-30Q^2+200Q"

TC(Q)= 6Q^3-30Q^2+200Q"

Marginal cost = 18Q^2 - 60Q + 200

Average Total Cost = 6Q^2 - 30Q + 200

ЭATC / ЭQ = 0

12Q - 30 = 0

Q = 2.5

ATC = 6Q^2 - 30Q + 200

ATC = 6*(2.5)^2 - 30(2.5) + 200

ATC = 37.5 - 75 + 200

ATC = 162.5

Thus, P = 162.5

Novak Corp. had accounts receivable of $140,000 on January 1, 2022. The only transactions that affected accounts receivable during 2022 were net credit sales of $3,795,000, cash collections of $3,725,000, and accounts written off of $20,000.

Required:
a. Compute the ending balance of accounts receivable.
b. Compute the accounts receivable turnover for 2016.
c. Compute the average collection period in days.

Answers

Answer:

a $210,000

b 21.69 times

c 16.83 average days

Explanation:

a. The ending balance of accounts receivable

= Accounts receivables at the beginning - Cash collections + Net Credit sales

Given that;

Accounts receivables at the beginning = $140,000

Cash collections = $3,725,000

Net Credit sales = $3,795,000

Ending balance of accounts receivable

= $140,000 + $3,795,000 - $3,725,000

= $210,000

b. Compute the accounts receivable turnover

= Net credit sales + [(Beginning account receivable + Ending account receivable) / 2]

= $3,795,000 ÷ [ ($140,000 + $210,000)/2]

= $3,795,000 ÷ $175,000

= 21.69 times

c. Compute the average collection period

= Average accounts receivable ÷ [Annual sales ÷ 365]

= $175,000 ÷ ($3,795,000 ÷ 365)

= $175,000 ÷ $10,397

= 16.83 average days to collect receivables

Kevin McCormick is buying a sports utility vehicle at a car dealership. The base price is $25,565; the factory installed options totaled $2,764; and the destination charge is $495. What is the sticker price?

Answers

Answer:

$28, 824

Explanation:

The sticker price is also known as the MSRP, or the manufacturer recommended retail price. It includes any dealer-installed accessories, any fees, and add-on products plus dealer markup.

The sticker price is this scenario will include

The base value  $25,565, plus factory installed options  $2,764, plus the destination charge $495.

=  $25,565 + $2,764 + $495.

= $28, 824

Which of the following is NOT a step involved in creating a budget?
Gather financial records
O Track spending
O Expand earning avenues
Balance the budget

Answers

Answer:

expand earning avenues

Explanation:

Expand Earning Avenues is not a step involved in creating a budget. Hence, option C is appropriate.

What does it mean to Create a Budget?

Creating a Budget is one of the most important things, which signifies that during a particular fiscal year or for a short time, a company, an institute, or something of much more importance does follow a certain type of Budget related behavior.

Creating a Budget is being done for a lot of things including the most important thing is to keep proper track of the proceedings which are being gone on.

Budget creation is done annually in the parliament to produce a lot of things on which the Government will run the country. The other most important factor is the process of combining the percentage of the money which is going to be spent.

Hence, option C is correct.

Learn more about Creating Budgets here:

https://brainly.com/question/18484668

#SPJ2

Premium priced products like those offered by Louis Vuitton are not likely to be distributed _______.

Answers

Answer:

b. intensively

Explanation:

Louis Vuitton products mostly deal with the suitcases, shoes, watches, jewelleries, sunglasses, etc. Their products would be sold via departments i.e. rental, online websites, stores, etc

So as per the given situation, their premium and pricing products could not be allocated intensively as for many people it cant be afforded due to the high prices.

So the correct option is b.

I Need help ASAP pls

Answers

Answer:

THis is hard

Explanation:

good luck

Which consequences can victims of identity theft face?
Check all that apply.
1. difficulty getting a loan or credit card
2. an increase in debt
3. the loss of a job
4. difficulty keeping assets
5. a loss of money
6. difficulty landing a new job ​

Answers

Answer:

The correct answers would be

1. Difficulty getting a loan or credit card

2. An increase in debt

4. Difficulty keeping assets

5. Loss of money

Explanation:

Hope this helps! Have a Happy New Year!

Although the cost-plus method approach to product pricing may be used by management as a general guidance, when are some examples of other factors that managers should also consider in setting product prices?

Answers

Answer: value-based pricing.

Explanation:

In its literal sense, value-based pricing means basing pricing on the advantages of the product perceived by the consumer rather than on the exact cost of product creation. A painting, for example, may be priced as much more than canvas and paint prices: in fact, the price depends a lot on who the painter is.

X Corporation and its two divisions, Domestic and Foreign, appear below:

Sales revenues, Domestic $640,000
Variable expenses, Domestic $371,300
Traceable fixed expenses, Domestic $76,500
Sales revenues, Foreign $493,900
Variable expenses, Foreign $281,800
Traceable fixed expenses, Foreign $63,900

In addition, X's common fixed expenses totaled $173,300 and were allocated as follows: $90,000 to the Domestic division and $83,300 to the Foreign division.

What is the segment margin for the Domestic division?

a. $178,700
b. $371,300
c. $102,200
d. $192,200

Answers

Answer: $192,200

Explanation:

Based on the information that have been provided in the question, the segment margin for the domestic division will be calculated as:

Segment Margin = Segment Sales Revenue - Segment Variable Expenses - The Traceable Fixed Cost

= $640,000 - $371,300 - $76,500

= $192,200

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