Income statement format; single step and multiple step [LO4-1, 4-3, 4-5] The following is a partial trial balance for General Lighting Corporation as of December 31, 2021: Account Title Debits Credits Sales revenue 3,350,000 Interest revenue 100,000 Loss on sale of investments 32,500 Cost of goods sold 1,390,000 Loss on inventory write-down (obsolescence) 400,000 Selling expense 500,000 General and administrative expense 250,000 Interest expense 99,000 There were 300,000 shares of common stock outstanding throughout 2021. Income tax expense has not yet been recorded. The income tax rate is 25%.Required Prepare a single-step income statement for 2018, including EPS disclosures

Answers

Answer 1

Answer:

Net income = $583,875  

Earning Per Share (EPS) = $1.95 per share.

Explanation:

A single step income statement can be described as a financial statement that do not break revenues and expenses into there respective different categories, but only use one column each for revenue and expenses.

For this question, a single-step income statement for 2021 can be prepared as follows:

Note: Year 2021 is used as the correct year since it is metioned twice in the question against 2018 that was erroneously mentioned once.

General Lighting Corporation

Income Statement for December 31, 2021

Details                                                             $

Revenues:

Sales revenue                                          3,350,000

Interest revenue                                          100,000

Total revenue (A)                                    3,450,000

Expenses:

Cost of goods sold                                   1,390,000

Selling expense                                          500,000

General and administrative expense        250,000

Interest expense                                           99,000

Loss on sale of investments                         32,500

Loss on inventory write-down (obsol.)      400,000

Total expenses (B)                                   2,671,500

Income before tax (A - B)                            778,500

Tax (25% * $778,500)                                 (194,625)

Net income                                                   583,875  

EPS (583,875 / 300,000)                                  1.95


Related Questions

If the interest rate in the United Kingdom is 8 percent, the interest rate in the United States is 10 percent, the spot exchange rate is $1.75/£1, and interest rate parity holds, what must be the one-year forward exchange rate?

Answers

Answer:

The answer is $1.78 / £1

Explanation:

Solution

Given that

Interest rate of United kingdom = 8%

Interest rate of United States =10%

Spot exchange rate =$1.75£1

The next step is to find the one year forward rate of exchange

Thus

Forward Rate = S₀ * [ ( 1 + Rus) / ( 1 + RE) ]

=$ 1.75 * ( ( 1 + 10%) / ( 1 + 8%) )

$1.78

Therefore, the forward exchange rate is $ 1.78 / £1

Motorzone offers replacement parts for old Volkswagen Beetles. The company calculates shipping charges based on shipping parts from Boston, even though some parts actually ship from St. Louis. Motorzone most likely practices ________ pricing.

Answers

Answer:

basing-point

Explanation:

Basing point pricing is a system used to establish prices in which the business charges a fixed amount for the product and an additional charge for the shipping that is determined according to the customer's distance from a certain place that is called the basing point. According to this, the answer is that Motorzone most likely practices basing-point pricing because they establish the shipping charges based on a pre-determined location even though some products are not in this place.

All projects are unique:________.
Select one:
A. Therefore all project management circumstances are equally unique.
B. So knowledge should not be transferred to avoid bias in future projects.
C. So knowledge cannot be transferred.
D. But they may have several common points.

Answers

Answer:

D. But they may have several common points

Explanation:

Although all projects are unique, they still share similar similarities. So knowledge can be transferred.

Cretically analyse the difference and the point of convergence between floor inspection and functional inspection

Answers

Answer and Explanation:

The connection between Floor and Function Inspection is that these two techniques are used to eliminate and identify defective raw materials prior to the development of the same. Quality is the key priority for both processes, where standards are reviewed and evaluated to ensure that the operation continues correctly.

The distinction between the two is that in Floor Inspection the system inspects the material in process doe the machine or at the time of production to ensure that each and every machine or floor is working effectively. It is to make share the material processing costs don't go out or it could easily be found by hand and defect.

The Functional Inspection, on the other hand, will have the key feature tested which the product is supposed to perform. For instance, if the same has the right speed and output, the electric motor could be tested up. It doesn't inform us about the variability throughout all parts but gives us an overall view of the satisfaction that comes from investigating the same commodity.

On December 31, Strike Company has decided to sell one of its batting cages. The initial cost of the equipment was $203,433.00 with an accumulated depreciation of $183,089.70. Depreciation has been taken up to the end of the year. The company found a company that is willing to buy the equipment for $18,308.97. What is the amount of the gain or loss on this transaction

Answers

Answer:

loss= $2,035.33

Explanation:

Giving the following information:

Purchasing price= $203,433.00

Accumulated depreciation= $183,089.70.

The company found a company that is willing to buy the equipment for $18,308.97.

The gain or loss from selling an asset depends on the book value. If the selling price is higher than the book value, the company gain from the sale.

Book value= purchasing price - accumulated depreciation

Book value= 203,433 - 183,089.7= 20,343.3

Gain/loss= 18,307.97 - 20,343.3= $2,035.33 loss

Lynn, a company owner, looks at her financial statements. She wants to know how much the cash balance contributed to total assets on the balance sheet. What would you suggest

Answers

Answer:

conduct a vertical financial analysis using a total from the balance sheet

Explanation:

Based on what exactly Lynn wants, the best suggestion for her in this scenario would be to conduct a vertical financial analysis using a total from the balance sheet. This is a method of financial statement analysis in which each line item is listed as a percentage of a base figure within the statement. Doing so will give her the percentage that each asset contributed to the total balance sheet.

On January 1, 2021, Corvallis Carnivals borrows $30,000 to purchase a delivery truck by agreeing to a 5%, five-year loan with the bank Payments of $566.14 are due at the end of each month, with the first installment due on January 31, 2021
Record the issuance of the note payable and the first monthly payment.
Record the issuance of the note payable.

Answers

Answer:

1.Jan 01, 2021

Dr Equipment $30,000

Cr Notes Payable $30,000

2.Jan 30, 2021

Dr Notes Payable $441.14

Dr Interest Expense $125.00

($30,000 x 5% x 1/12)

Cr Cash $566.14

Explanation:

Corvallis Carnivals

1.The Record of the issuance of the note payable and the first monthly payment will be to Debit Equipment with $30,000 and Credit Notes Payable with the same amount.

2. The Record of the issuance of the note payable will be to Debit Notes Payable with $441.14 ($566.14-$125) and Debit Interest Expense with $125.00 ($30,000 x 5% x 1/12) while Cash will be credited with $566.14

Expenses for a Pizza restaurant include raw material for pizza at $4.00 per slice, $116.00 as monthly rental and $45.00 monthly as insurance. Lost sale expense is considered to be $4.00 per unhappy customer. Leftover Pizza can be sold for $3. The restaurant is open 25 days in a month. Today the restaurant prepared 200.00 pizza slices and sells them for $10.00/slice. There was a party at a nearby office so the demand for pizza went up to 212.00 slices. How much profit did the restaurant earn today

Answers

Answer:

The restaurant earned a profit of $1145.56 which is approximately $1146

Explanation:

the formula is given as:

Q x (sale price – material cost) – ( rental + insurance)/day - loss

Q = 200

Sale price = $10

Material cost = $4

rental = $116

insurance = $45

lost sale expense = $4

day = 25

increased demand = 212

= 200(10 - 4) - (116 + 45)/25 - (212 - 200)4

= 200(6) - 6.44 - 48

= 1200 - 6.44 - 48

= $1145.56

This is approximately $1146

Cash flows of two mutually exclusive projects are as follows. Project A costs $80,000 initially and will have a $15,000 salvage value after 3 years. The operating cost with this method will be $30,000 per year. Project B has initial cost of $120,000, an operating cost of $8,000 per year, and a $40,000 salvage value after its 3-year life. Assume the interest rate is 10% per year. Which of the following statements is true?
A. Two projects have different life cycle
B. Project A should be selected.
C. The present worth of project A is -$143,252.17.
D. The present worth of project B is -$109,842.22.

Answers

Answer:

The correct answer is B.

Explanation:

Giving the following information:

Project A:

Costs $80,000 initially and will have a $15,000 salvage value after 3 years. The operating cost with this method will be $30,000 per year.

Project B:

The initial cost of $120,000, an operating cost of $8,000 per year, and a $40,000 salvage value after its 3-year life.

Assume the interest rate is 10% per year.

Both projects present a 3-year life cycle.

To determine which option is correct, we need to calculate the net present value using the following formula:

NPV= -Io + ∑[Cf/(1+i)^n]

Cf= cash flow

Project A:

Cf1= 30,000/1.10= 27,272.73

Cf2= 30,000/1.10^2= 24,793.39

Cf3= 45,000/1.10^3= 33,809.17

Total= 85,875.29

NPV= -80,000 + 85,875.29= 5,875.29

Because the net present value is positive, Project A should be accepted.

Project B doesn't provide income, therefore it shouldn't be accepted.

XYZ Company makes 400 widgets. The variable costs are $35.60 per unit and fixed costs are $30.00 per unit; however, $21.40 in fixed costs per unit is unavoidable. What is the effect on net income if the company instead buys the widgets from an outside supplier for $44.00 per unit?

Answers

Answer:

increase in income  of $80

Explanation:

Prepare an Analysis of Costs and Savings if the Company buys from Outside Supplier.

Note : The  fixed costs per unit at are unavoidable are irrelevant and disregarded in this decision.

Analysis of Costs and Savings

Purchase Price (400 widgets × $44.00)  =    ($17,600)

Savings :

Variable Costs ($35.60 × 400 widgets)   =     $14,240

Fixed Cost ( $8.60 × 400 widgets)           =      $3,440

Net Income effect                                      =           $80

Conclusion :

The effect on net income if the company instead buys the widgets is an increase in  income  of $80

Garden Corporation uses cost-plus pricing with a 30% mark-up. The company is currently selling 12,000 units at $21.45 per unit. Each unit has a variable cost of $11.50. In addition, the company incurs $60,000 in fixed costs annually. If demand falls to 10,000 units, how much will the company have to charge per unit in order to earn the same annual profit

Answers

Answer:

$23.44

Explanation:

The computation of profit charge per unit for earning same annual profit is shown below:

Given that

No of Units Sold =       12,000

Sale Price of each Unit   = $21.45

Variable Cost     = 11.50

So,

Contribution Per Unit is

= Selling price per unit - variable cost per unit

= $21.45 - $11.50

= $9.95

So,

Total Contribution  is

= 12,000 units × $9.95

=  $119,400

And,

Fixed Costs for the year is $60,000

So, the Profit for the year is

= Contribution margin - fixed cost

= $119,400 - $60,000

= $59,400

Now If the demand for the product falls to 10,000 Unit  

So we assume Number of units expected to be sold is10,000

Since Variable cost Per Unit  is 11.50

So, the Total Variable Cost is

= 10,000 units × $11.50

= $115,000

And,

Fixed Cost per annum  $60,000

Expected Profit        $59,400

So, the total amount is

= $115,000 + $60,000 + $59,400

= $234,400

So, the price per unit charged is

= $234,400 ÷ 10,000 units

= $23.44

Ginny currently earns a (real or nominal) wage of $12.00 per hour; in other words, the amount of her paycheck each week is $12.00 per hour times the number of hours she works. Suppose the price of sparkling water is $2.50 per gallon; in this case, Ginny (real or nominal) wage, in terms of the amount of sparkling water she can buy with her paycheck, is gallons of sparkling water per hour. When workers and firms negotiate compensation packages, they have expectations about the price level (and changes in the price level) and agree on a (real or nominal) wage with those expectations in mind. If the price level turns out to be higher than expected, a worker's (real or nominal) wage is than both the worker and employer expected when they agreed to the wage.

Ginny and her employer both expected inflation to be 4% between 2012 and 2013, so they agreed, in a two-year contract, that she would earn $12.00 per hour in 2012 and $12.48 per hour in 2013. However, suppose inflation between 2012 and 2013 actually turned out to be 5%, not 4%. For example, suppose the price of apple juice rose from $2.00 per gallon to $2.10 per gallon. This means that between 2012 and 2013, Ginny's nominal wage by___________ % , and her real wage by approximately____________ .

Answers

Answer:

since we are using this year as our base year, Ginny's real and nominal wage is $12 per hour

price of sparkling water $2.50 per gallon

Ginny can buy 4.8 gallons of sparkling water per hour of work

If the price level turns out to be higher than expected, a worker's real wage is LOWER than both the worker and employer expected when they agreed to the wage.

Ginny and her employer both expected inflation to be 4% between 2012 and 2013, so they agreed, in a two-year contract, that she would earn $12.00 per hour in 2012 and $12.48 per hour in 2013. However, suppose inflation between 2012 and 2013 actually turned out to be 5%, not 4%. This means that between 2012 and 2013, Ginny's nominal wage INCREASED by 4%, and her real wage by DECREASED BY approximately 0.92%.

Ginny's real wage in 2013 = $12.48 / 1.05 = $11.89

it decreased by ($11.89 - $12) / $12 = -0.92%

Mica, a minor, signs a contract to pay National Health Club a monthly fee for twenty-four months to use its facilities. Six months later, after reaching the age of majority, Mica continues to use the club. This act is Group of answer choices

Answers

Answer:

Ratification

Explanation:

Since in the question, it is given that the mica who is a minor signed a contract regarding 24 months monthly fee for the national health club

Now after six months she or he is reaching her majority age and she or he continues to take the facilities of the club so this act we called as ratification as this a valid contract between the mica and the health club because he or she reaches the age of majority

The opening balance of Company A is 25,000, and the repayment is scheduled for 1,000 per month at an annual interest rate of 5%. Use the average debt balance to calculate the interest payment. The closing balance of debt at the end of the month is _____ and the interest payment is _____.

Answers

Answer:

Closing balance of debt at the end of the month = $24,000

Interest payment = $102.08

Explanation:

The computation of closing balance of debt at the end of the month and the interest payment is shown below:-

Closing balance of debt at the end of the month = Opening balance of company A - Scheduled Repayment per month

= $25,000 - $1,000

= $24,000

Interest payment =  Average Debt × Annual interest rate × 12 months

= (($25,000 + $24,000) ÷ 2) × 0.05 ÷ 12  months

= $102.08

Therefore we have applied the above formulas.

Your uncle lends you $2,000 less $100 (interest at 5 percent), and you receive $1,900. Use the APR formula to find the true annual percentage rate. Assume you repay the entire loan in one year

Answers

Answer:

APR =5.263%

Explanation:

Computation of the true annual percentage rate

Using the APR formula to find the true annual percentage rate

APR=(2 × n × I) / [P × (N + 1)]

Hence;

APR= (2 × 1 × $100) / [$1,900 × (1 + 1)]

APR=$200/($1,900×2)

APR=$200/$3,800

APR= 0.05263 ×100

APR =5.263%

Therefore the true annual percentage rate using the APR formula will be 5.263%

Stuart tells his student government representative at his college to propose rent controls on local rental housing as a way to help students afford rental housing. Maria disagrees with Stuart, saying rent controls will make students worse off. Who is correct and why

Answers

Answer:

Both are correct in part. Rent controls will be better for the students who are able to find housing at the reduced price but worse for students as a whole because there will be a shortage of rental housing, a lower future supply, and the quality will deteriorate.

Explanation:

Rent control involves use of price regimes such as price floor and price ceiling to control the cost of rent by the government.

Price ceiling is the maximum price allowed for rent while price floor is the minimum amount a property is allowed to be rented out.

The aim of rent control is to make housing cost cheap for everyone.

So both Stuart and Maria are correct. Rent control will make housing affordable for the students.

However when unfavourable rent ceiling is imposed by government, suppliers always aim to make profit and will refuse to give property out for rent. Resulting in shortage of rental housing, a lower future supply, and the quality will deteriorate.

Jarrett Baker is the founder of an enterprise software company located in Chevy Chase, Maryland. By looking at the income statements for Jarrett’s business over the past 3 years, you see that its working capital has declined from $42,400 in 2012 to $17,900 in 2013 to $3,100 in 2014. If this trend continues, in what ways could it jeopardize the future of Jarrett’s business?

Answers

Answer and Explanation:

In this particular case, the working capital continues to fall and hits a value below zero otherwise the business would have a negative cash flow.

Company's assets are below its liabilities which including its current working capital would not be able to manage its debts. The Company would be faced with extreme difficulty in paying back its creditors.

If, as in the case at hand , the company continues to operate in low working capital and work capital declines over time, the company can encounter extremely serious financial problems.

Following Effects may include declining revenue from purchases, non-inventory management, or issues with the specific total accounts receivable.

Mr. Thano, age 47, withdrew $22,000 from his employer-sponsored qualified retirement plan to pay for his daughter's wedding. Compute the tax cost of the withdrawal if Mr. Thano has a 24% marginal tax rate on ordinary income. Tax Cost is_____

Answers

Answer:

$7,480

Explanation:

Mr Thano withdrew $22,000 at the age of 47

Marginal Tax rate= 24%

At the age of 47 means that the withdraw was made prematurely. Immature withdrawal of retirement plans means withdrawal made before the age of 60-65 years depending on the Country Policy

Hence, Tax Cost = 24% * 22,000

Tax cost = 5,280.

In addition, Mr Thano will be charge premature withdrawal cost of 10% as well

10% * 22000 = 2,200.

In total, the tax cost on the withdrawal of $22,000 is = $5,280 + $2,200 = $7,480

How can computers be used to revise business messages?

Answers

Answer:

Please refer to the below for answers.

Explanation:

Computers can be used to revise business messages in the following ways;

•Style checker. This software also assist in revising business messages through identifying errors in writtings and then outlining options of how one would like to correct them.

•Commenting. When writting business messages, computers(commenting) can also be used to add comments or notes or provide additional information hence important in revising messages.

•Spell checker. Some softwares are installed in computers that assist to check spellings for correctness. The software compare typed words with thousands of correctly spelt words and then determine the correct spelling using algorithm.

•Thesaurus. When writting business messages, computer can help writers find the best words to express ideas or find word(s) that may be aptly applied. This is done through the use of Thesaurus; which is a focal point for finding synonyms and antonyms of words.

•Grammar checker. This is also a software installed in computers that could help revise business messages for grammar correctness in a sentence. It helps in finding grammatical errors and correct all types of English grammar and spelling mistakes. It basically proof read.

•Revision tracking. Computers assist in revising business messages through revision tracking. One can make changes to a file(delete, update) in a computer and same can be tracked through revision tracking. It refer to changes made in a document and then the version number of the document is updated.

Mann, Inc., which owes Doran Co. $1,200,000 in notes payable with accrued interest of $108,000, is in financial difficulty. To settle the debt, Doran agrees to accept from Mann equipment with a fair value of $1,140,000, an original cost of $1,680,000, and accumulated depreciation of $390,000.
Instructions
(a) Compute the gain or loss to Mann on the settlement of the debt.
(b) Compute the gain or loss to Mann on the transfer of the equipment.
(c) Prepare the journal entry on Mann’s book to record the settlement of this debt.
(d) Prepare the journal entry on Doran’s books to record the settlement of the receivable.

Answers

Answer:

A. $168,000

B.$150,000

C.Dr Notes Payable1,200,000

Dr Interest Payable 108,000

Dr Accumulated Depreciation 390,000

Dr Loss on Disposal of Equipment 150,000

Cr Equipment 1,680,000

D.Dr Equipment 1,140,000

Dr Allowance for Doubtful Accounts 168,000

Cr Notes Receivable1,200,000

Cr Interest Receivable 108 ,000

Explanation:

Mann, Inc.,

(a)Computation of the gain or loss to Mann on the settlement of the debt will be:

Note payable$1,200,000

Add Interest payable108,000

Carrying amount of debt 1,308,000

Less Fair value of equipment (1,140,000)

Gain on restructuring of debt$ 168,000

(b)Computation of the gain or loss to Mann on the transfer of the equipment will be:

Cost$1,680,000

Less Accumulated depreciation (390,000)

Book value1,290,000

Less Fair value of plant assets (1,140,000)

Loss on disposal of equipment$ 150,000

(c) The Journal urnal entry on Mann’s book to record the settlement of this debt will be:

Dr Notes Payable1,200,000

Dr Interest Payable 108,000

Dr Accumulated Depreciation 390,000

Dr Loss on Disposal of Equipment 150,000

Cr Equipment 1,680,000

Cr Gain on Restructuring of Debt 168,000

(d) The journal entry on Doran’s books to record the settlement of the receivable will be:

Dr Equipment 1,140,000

Dr Allowance for Doubtful Accounts 168,000

Cr Notes Receivable1,200,000

Cr Interest Receivable 108 ,000

Yosko Company expects to sell 2 comma 000 units of finished product in January and 2 comma 150 units in February. The company has 260 units on hand on January 1 and desires to have an ending inventory equal to 40​% of the next​ month's sales. March sales are expected to be 2 comma 270 units. Prepare Yosko​'s production budget for January and February.

Answers

Answer:

                                      Production budget

January                             2,600 units

February                             2,198 units

Explanation:

The sales budget is adjusted for the projected opening and closing inventories unit to arrive at the production budget:  

The production budget can be determined using the formula below

Production budget = Sales budget + closing inventory- opening inventory

January production budget

Sales budget = 2,000 units

Closing inventory = 40% × February sales = 40% × 2,150

Opening inventory = 260 units

Production budget for January = 2000 + (40% × 2,150) - 260= 2,600  units

February production budget

Sales budget = 2,150

Opening inventory = January closing inventory = 860  units

Closing inventory  = 40% × March sales= 40% × 2,270

Production budget fro February =  2,150 + (40% × 2,270) - 860= 2,198  units

                                      Production budget

January                             2,600 units

February                             2,198 units

Production estimates for July are as follows:

Estimated inventory (units), July 1 725
Desired inventory (units), July 31 1, 200
Expected sales volume (units), July 7,500

For each unit produced four hours of direct labor is required. The labor rate per hour is $15. The number of direct labor hours required for July production is:_________

Answers

Answer:

31,900

Explanation:

For the computation of the number of direct labor hours required for July production first we need to find out the production in units which is shown below:-

Production in units = Expected sales in Units + Ending Inventory - Beginning inventory

= 7,500 + 1,200 - 725

= 7,975

Total direct labor hours required = Production in units × Hours per unit

= 7,975 × 4

= 31,900

We simply applied the above formulas

The following information is available for Elliot Company.

January 1, 2013 2013 December 31, 2013
Raw materials inventory $26,000 $30,000
Work in process inventory 13,500 22,200
Finished goods inventory 30,000 21,000
Materials purchased $170,000
Direct labor 220,000
Manufacturing overhead 180,000
Sales 800,00

Required:
Compute cost of goods manufactured $____________________

Answers

Answer:

The cost of goods manufactured is $557,300

Explanation:

In order to calculate the cost of goods manufactured we would have to make the following calculation:

cost of goods manufactured=Work in process inventory 1/1+Total manufacturing costs-Work in process 12/31

Work in process inventory 1/1)= $13,500

Total manufacturing costs=Direct materials used+Direct labor+Manufacturing overhead

Total manufacturing costs=166000+220000+180000=$566,000  

Work in process 12/31=$22,200

Cost of goods manufactured=$13,500 +$566,000  -$22,200

Cost of goods manufactured= $557,300

The cost of goods manufactured is $557,300

Kanye Company is evaluating the purchase of a rebuilt spot-welding machine to be used in the manufacture of a new product. The machine will cost $176,000, has an estimated useful life of 7 years, a salvage value of zero, and will increase net annual cash flows by $35,000.
What is its approximate internal rate of return?

Answers

Answer:

i think the answer218

Explanation:

if you  add 176.000+35.000=211+7=218 you get the right answer

The approximate internal rate of return is 176.000+35.000=211+7=218. From calculating the cost and salvage value we get the internal rate of return.

What is internal rate of return?

In financial analysis, the internal rate of return (IRR) is a statistic used to calculate the profitability of possible investments. IRR is a discount rate that, in a discounted cash flow analysis, reduces all cash flows' net present values (NPV) to zero. The same formula is used for NPV calculations and IRR calculations.

A useful tool for comparing investments is the internal rate of return (IRR), which is the interest rate at which the sum of all cash flows equals zero. If we substitute 13.92% for the 8% in the aforementioned case, NPV will be zero, and that represents your IRR. IRR is therefore defined as the discount rate at which a project's NPV equals zero.

IRR can be used to rank a variety of potential investments or projects on a pretty even basis because it is consistent for investments of all types. Generally speaking, the investment with the highest IRR would be regarded as the best when comparing options with other similar attributes.

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Taylor Bank lends Guarantee Company $117,933 on January 1. Guarantee Company signs a $117,933, 9%, nine-month note. The entry made by Guarantee Company on January 1 to record the proceeds and issuance of the note is

Answers

Answer:

January 1, 202x, bank loan obtained from Taylor Bank (9 months, 9% interest rate)

Dr Cash 117,933

    Cr Notes payable 117,933

Explanation:

Since this is an interest bearing note that will be paid in less than a year, we should record it at face value. All current liabilities must be recorded at face value.

Will Jones, LIP is a small CPA firm that focuses primarily on preparing tax returns for small businesses.

The company pays a $403 annual fee plus $11 per tax return for a license to use Mega Tax software.

1a. What is the company's total annual cost for the Mega Tax software, if 332 returns are filed?

b. If 424 returns are filed?

c. If 522 returns are filed?

2a. What is the company's cost per return for the Mega Tax software, if 332 returns are filed?

b. If 424 returns are filed?

c. If 522 returns are filed?

Answers

Answer and Explanation:

1. The computation of the total annual cost in each case is shown below:

Total annual cost = Annual fee + license per tax return × number of returns filed

a. For 332 returns

= $403 + $11 × $332

= $403 + $3,652

= $4,055

b. For 424 returns

= $403 + $11 × $424

= $403 + $4,664

= $5,067

c. For 522 returns

= $403 + $11 × $522

= $403 + $5,742

= $6,145

2. Now the cost per return is

Cost per return = Total annual cost ÷ number of returns filed

a. For 332 returns

= $4,055 ÷ 332 retunrs

= $12.21

b. For 424 returns

= $5,067 ÷ 424 returns

= $11.95

c. . For 522 returns

= $6,145 ÷ 522 returns

= $11.77

You are considering purchasing a stock that currently sells for $50. The expected price of the stock in a year is $45, and during the coming year a $2 dividend is expected to be paid. The risk-free rate is 5% and the market return is 10%. The stock has a beta of 0.85. What is the holding period return of the stock

Answers

Answer:

The holding period return of the stock is - 6 %  or - 6.0%

Explanation:

Solution

Given that:

You are thinking of purchasing a stock that currently sells for= $50

The expected price of the stock =$45

Dividend expected to be paid =$2

Risk free rate = 5%

Market return = 10%

Stock (beta) = 0.85

We will now find the holding period return of the stock which is given below:

The formula for calculating the holding period return of a stock is  given as,

= The Expected price in a year + Dividend earned during the year – Purchase Price  / Purchase Price

We recall that:

The Purchase Price = $ 50  

Expected price in a year = $ 45

Dividend earned during the year = $ 2

Now,

By Applying the above values in the formula we have the holding period return of the stock as :

=  [45 + 2 – 50] / 50

= - 3 / 50

= - 0.0600 = - 6.00 %

= - 6.0 % ( when rounded off to one decimal place )

Therefore, the Holding period return of the stock is - 6 %  or - 6.0%

The company has an opportunity to sell 40,000 additional units at $12 per unit. The additional sales would not affect its current expected sales. Direct materials and labor costs per unit would be the same for the additional units as they are for the regular units. However, the additional volume would create the following incremental costs: (1) total overhead would increase by 16% and (2) administrative expenses would increase by $172,000.
Calculate the combined total net income if the company accepts the offer to sell additional units at the reduced price of $13 per unit.

Answers

Answer:

$1,576,000

Explanation:

The computation of the combined total net income is shown below:

Particulars     Normal volume  Additional volume  Combined total

Sales              $6,000,000         $480,000               $6,480,000

                                                (40,000 × $12)

Less: Costs and expenses    

Direct material $800,000            $80,000               $880,000

                                          ($800,000  ÷ 400,000 × 40,000)

Direct labour    $1,600,000         $160,000             $1,760,000

                                        ($1,600,000 ÷ 400,000 × 40,000)

Overhead        $400,000          $64,000                $464,000

                                                ($400,000 × 16%)

Selling expenses $600,000     $0                         $600,000

Administrative

expense           $1,028,000   $172,000                $1,200,000

Total costs

and expenses $4,428,000    $476,000             $4,904,000

Incremental

income

(loss) from

new busines   $1,572,000   $4,000               $1,576,000

We assume reduced price of $12 per unit instead of $13 per unit

Riviera Township reported the following data for its governmental activities for the year ended June 30, 20X9: Item Amount Cash and cash equivalents $1,000,000 Receivables 300,000 Capital assets 8,500,000 Accumulated depreciation 1,200,000 Accounts payable 400,000 Long-term liabilities 4,000,000 Additional information available is as follows: All of the long-term debt was used to acquire capital assets. Cash of $475,000 is restricted for debt service. 1) Based on the preceding information, on the statement of net assets prepared at June 30, 20X9, what amount should be reported for total net assets?A) $2,425,000B) $4,200,000C) $2,900,000D) $3,625,0002) Based on the preceding information, on the statement of net assets prepared at June 30, 20X9, what amount should be reported for net assets invested in capital assets, net of related debt?A) $4,200,000B) $2,900,000C) $2,825,000D) $3,300,0003) Based on the preceding information, on the statement of net assets prepared at June 30, 20X9, what amount should be reported for net assets, unrestricted?A) $425,000B) $900,000C) $525,000D) $825,000

Answers

Answer:

1. B) $4,200,000

2. D) $3,300,000

3. B) $900,000

Explanation:

1. Total net assets = Total assets - Total Liabilities

=(1,000,000+300,000+8,500,000) - (1,200,000 + 400,000 + 4,000,000)

=9,800,000 - 5,600,000

=$4,200,000

2. The amount that should be reported for net assets invested in capital assets, net of related debt is

=(Capital assets- Accumulated Dep) - Long term debt

=(8,500,000 - 1,200,000) - 4,000,000

=7,300,000 - 4,000,000

=$3,300,000

3. The amount that should be reported for net assets, unrestricted is

=Total Net assets - Net of related debt

=4,200,000 - 3,300,000

=$900,000

According to the Phillips curve, policymakers could reduce both the inflation rate and the unemployment rate by Group of answer choices increasing the money supply. raising taxes. increasing government expenditures None of the other answers is correct

Answers

Answer:

None of the other answers is correct.

Explanation:

Williams A. Phillips was a notable economist born in New Zealand. Phillips wrote a famous article titled "The Relation between Unemployment and the Rate of Change of Money Wage Rates in the United Kingdom, 1861-1957" published in 1958 by Economica. In the article, he used data for the United Kingdom (U.K) to illustrate on a graph, a negative or inverse relationship between the rate of change of employee wages in the U.K and the unemployment rate in the United Kingdom (U.K).

Consequently, using the Phillips curve it is practically impossible for policymakers to reduce both the inflation rate and the unemployment rate because as the inflation rate decreases; the unemployment rate increases and vice-versa.

However, according to the Phillips curve, policymakers can reduce inflation and increase unemployment if aggregate demand is contracted.

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