It costs Blakeley Company $20.90 of variable and $1.90 of allocated fixed costs to produce an industrial trash can that normally sells for $30.10. A buyer offers to purchase 2,500 units at $21.90 each. Blakeley has excess capacity and can handle the additional production. What effect will acceptance of the offer have on net income

Answers

Answer 1

Answer:

The effect that the acceptance of the offer will have on net income is a decrease of $2,250.

Explanation:

This can be determined as follows:

Number of units offer to purchase by a buyer = 2,500

Price offered per unit by the buyer = $21.90

Variable cost per unit = $20.90

Allocated fixed costs per unit = $1.90

Total cost per unit = Variable cost per unit + Allocated fixed costs per unit = $20.90 + $1.90 = $22.80

Loss per unit of the offer = Price offered per unit by the buyer - Total cost per unit = $21.90 - $22.80 = -$0.90

Total loss of accepting the offer = Number of units offer to purchase by a buyer * Loss per unit of the offer = 2,500 * (-$0.90) = -$2,250

Since there is loss of $2,250 from accepting the offer, the effect that the acceptance of the offer will have on net income is a decrease of $2,250.


Related Questions

On November 19, Hayes Company receives a $15,000, 60-day, 10% note from a customer as payment on his account. What adjusting entry should be made on the December 31 year-end

Answers

Answer:  A debit to Interest receivable  at $175

               A credit  to Interest Revenue      at $175

Explanation:

Interest revenue = Principal x rate s time ( from Nov 19 - December 31st)

=$15,000 x 10% x 42/360  ( taking days in a year = 360 days )

= $175

Adjusting  Journal entry for Hayes Company on December 31st year end

Date            Account titles                         Debit        Credit

December 31st   Interest receivable       $175

                             Interest Revenue                              $175

The results of unethical behavior in a business can be catastrophic, both financially and in reputation. Clearwater Electronics currently has a solid reputation as an ethical organization and wants to maintain that reputation. Top management has tasked the HR department to reinforce ethical behavior consistently throughout the company. Given that responsibility, why is it especially important for the HR professionals themselves to behave ethically?

Answers

Answer:

Throughout the description segment below the overview according to the particular instance is defined.

Explanation:

Even though HR professionals become capable just of establishing as well as maintaining a healthy work atmosphere throughout positions of responsibility, it's indeed crucial that they somehow behave responsibly. This same HR department must therefore implement professional HR activities ensuring that they're being a model citizen again for the majority including its corporation's representatives.

In the ____ and ____ stages of product life cycle, firms often set priorities on growth and/or market share

Answers

Answer:

In the introduction and early growth stages of the product life cycle, firms often set priorities on growth and/or market share

Explanation:

Suppose US$1 = €0.7809 in New York and US$1 = €0.7793 in Paris. How can foreign exchange traders profit from these exchange rates? What actions can they take that may result in the same dollar/euro exchange rate in both New York and Paris? Please limit your response to one or two reasonably-sized paragraphs.

Answers

Answer:

If a Dollar is worth $ 0.7809 Euros in New York, and $ 0.7793 Euros in Paris, the way in which foreign exchange traders could obtain an economic profit through this difference would be by buying Euros in Paris, and selling them again in New York. Thus, they would obtain $ 0.016 of profit for each Euro traded in the market, with which, for example, if $ 1,000,000 of Euros were traded, a total profit of $ 16,000 would be obtained. In turn, trading the same amount in both Paris and New York, traders would not make any profit, equating both exchange rates.

Assume there are two countries (France and the United States) and two goods (Wine and Cheese). In France, labor productivity in Wine is 40 bottles per hour and 30 kilos per hour in Cheese. In the US, labor productivity in Wine is 12 bottles per hour and 12 kilos per hour in Cheese. Given this information, which country has the comparative advantage in Cheese

Answers

Answer:

United States

Explanation:

A comparative advantage results when a country's opportunity cost of producing good X is lower than the opportunity cost of producing good X in another country.

France

Opportunity cost of producing wine = 30/40 = 0.75 kilos of cheese

Opportunity cost of producing cheese = 40/30 = 1.33 bottles of wine

United States

Opportunity cost of producing wine = 12/12 = 1 kilo of cheese

Opportunity cost of producing cheese = 12/12 = 1 bottle of wine

France has a comparative advantage in the production of wine, and the US has a comparative advantage in the production of cheese.

Disposable personal income: a. excludes transfer payments. b. includes personal income taxes. c. is income spent for personal items such as homes and cars. d. excludes personal income taxes

Answers

Answer:

d. excludes personal income taxes

Explanation:

Disposable personal income excludes personal income taxes.

A disposable income can be defined as an amount of money remaining after the deduction of income taxes, and social security fees.

Your goal is to earn an annual salary of $100,000 three years from now. You expect to increase your salary by 6.5 percent annually. How much do you need to earn this year if you are going to reach your goal?

a. $72,988.08
b. $82,784.91
c. $87,878.88
d. $84,363.13

Answers

Answer:

$87,878.88

Explanation:

Calculation How much do you need to earn this year

Using this formula

PV = FV/ (1 + r )^n

Where,

FV =Future Value=$100,000

PV = Present Value

r = rate of interest=6.5%

n= no of period=3 years

Let plug in the formula

PV = $100,000 / ((1 + 6.5%)^3)

PV = $82,784.91

Therefore the amount you need to earn this year will be $82,784.91

Which of the following assumptions would cause the constant growth stock valuation model to be invalid? The growth rate is zero. The growth rate is negative. The required rate of return is greater than the growth rate. The required rate of return is more than 50%. None of the above assumptions would invalidate the model. -Select-

Answers

Answer:

e. None of the above assumptions would invalidate the model

Explanation:

Incomplete question "The constant growth model is given below: P0 = [D0(1 + g)]/[(rs - g)]"

According to dividend discount model,  

P0 = D1/(R-G)

D1 - Dividend at t =1

R - Required rate

G - Growth rate

This would be invalid if R < G. In other words, Dividend growth model will be invalid in only one situation, that is, when growth rate is more than require return. In this situation growth model cannot be used.

Mr. Ghani wants to deposit his savings of Rs. 50,000 in a bank which offers 8% interest compounded semi-annually to withdraw Rs. 2,500 at the end of each six months from the date of deposit. How many withdrawals will he or his heir (in case of his death) be able to make before the entire amount is exhausted

Answers

Answer:

How many withdrawals will he or his heir (in case of his death) be able to make before the entire amount is exhausted is explained below in detail explanation.

Explanation:

Let the no of withdrawals be n, then

Present value of n withdrawals = 50000

Interest rate per 6 months =8%/2 =4%

Withdraw amt/(Int rate)*(1-1/(1+interest)^n) = 50000

=> 2500/0.04*(1-1/1.04^n) = 50000

1/1.04^n = 0.2

1.04^n = 5

=> n = ln(5) / ln(1.04) = 41.03

Total 41 withdrawals of Rs.2500 can be made (with a smaller 42nd installment of less than Rs.2500)

A__________is a customer benefit package (CBP) feature that departs from the standard CBP and is normally location specific or firm specific.

a. bottleneck
b. peripheral product
c. core product
d. variant

Answers

Answer:

d. variant

Explanation:

A variant signifies a set of attributes that is specific to the firm or location in which the firm operates.

For example, a restaurant chain operating for years that decide to entertain its guest with a live band in its new has just added a new variant to its customer benefit package.

A company sells a plant asset which originally cost $354000 for $124000 on December 31, 2018. The Accumulated Depreciation account had a balance of $146000 after the current year's depreciation of $39000 had been recorded. The company should recognize a

Answers

Answer:

d. $45.000 loss on disposal.

Explanation:

a. $84000 gain on disposal. b. $84000 loss on disposal. c. $230000 loss on disposal. d. $45.000 loss on disposal.

Book Value on the Date of sale = Cost - Accumulated Depreication -Current year Depreciation

Book Value on the Date of sale = $354,000 - $146,000 - $39,000

Book Value on the Date of sale = $169,000

Gain (Loss) on disposal of the Asset= Selling Price - Book Value

Gain (Loss) on disposal of the Asset = $124,000 - $169,000

Loss on disposal of the Asset = $45,000

A bond has a $1,000 par value, 20 years to maturity, and an 8% annual coupon and sells for $1,110. What is its yield to maturity (YTM)?

Answers

Answer:

YTM = 0.070616 or 7.0616% rounded off to 7.06%

Explanation:

The yield to maturity or YTM is the yield or return that an investor can earn on the bond if the bond is purchased today and is held till the bond matures. The formula to calculate the Yield to maturity of a bond is as follows,

YTM = [ ( C + (F - P / n))  /  (F + P / 2) ]

Where,

C is the coupon paymentF is the Face value of the bondP is the current value of the bondn is the number of years to maturity

Coupon payment = 1000 * 0.08 = 80

YTM = [ (80 + (1000 - 1110 / 20))  /  (1000 + 1110 / 2)

YTM = 0.070616 or 7.0616% rounded off to 7.06%

A part of a business's message that distinguishes it from all its competitors
is referred to as what?
A. Cultural sensitivity
B. Unique selling proposition
C. Superiority clause
D. Isolation technique

Answers

Answer:

Unique selling proposition.

Answer:b

Explanation:

Assume you just deposited $1,000 into a bank account. The current real interest rate is 7.00% and inflation is expected to be 8.00% over the next year. What nominal interest rate would you require from the bank over the next year? How much money will you have at the end of one year? If you are saving to buy fancy bicycle that currently sells for $1,050, will you have enough money to buy it?

Answers

Answer:

a) The nominal interest rate that I would require from the bank over the next year is 15%.

b) At the end of one year, I will have $1,150.

c) If I am saving to buy a fancy bicycle that currently sells for $1,050, I will have enough money ($1,150) to buy it.  It will be costing $1,134  ($1,050 * 1.08) with inflation rate of 8% in one year's time.

Explanation:

The nominal interest rate (15%) is higher than the real interest rate (7%) when inflation is positive because the real interest rate is adjusted for inflation (at 8%).  The real interest rate is the rate without inflation while the nominal interest rate factors in the inflation rate.

Assume that the risk-free rate is 6% and the market risk premium is 8%.

What is the expected return for the overall stock market? Round your answer to two decimal places.
___________ %

What is the required rate of return on a stock with a beta of 1.9? Round your answer to two decimal places.
___________ %

Answers

Answer:

r or expected rate of return - market = 0.14 or 14%

r or expected rate of return - stock = 0.2120 or 21.20%

Explanation:

Using the CAPM, we can calculate the required/expected rate of return on a stock. This is the minimum return required by the investors to invest in a stock based on its systematic risk, the market's risk premium and the risk free rate.  

The formula for required rate of return under CAPM is,

r = rRF + Beta * rpM

Where,

rRF is the risk free rate rpM is the market risk premium

Under CAPM, the assumption follows that the beta of the market is always equal to 1.

So, expected return on the stock market will be,

r or expected rate of return - market = 0.06 + 1 * 0.08

r or expected rate of return - market = 0.14 or 14%

The beta of the stock is given. We calculate the required rate of return on the stock to be,

r or expected rate of return - stock = 0.06 + 1.9 * 0.08

r or expected rate of return - stock = 0.2120 or 21.20%

By moving to Italy to work closely with fabric creators, Geoffrey B. Small is working to achieve:________

a. Planning integration
b. Supply chain integration
c. Strong product development processes
d. Integrated logistics

Answers

Answer:

The right approach is Option b (supply chain integration).

Explanation:

The integrated supply chain seems to be a large-scale organization strategic approach that brings however many chain features as possible into some kind of relatively close professional relationship amongst one another. The purpose is to promote responsiveness, manufacturing cost, but instead focused on waste reduction. Every connection throughout the chain advantages.

All three of those certain decisions are not linked to the example in the case given. So, option b is right.

This afternoon, Northern Railways paid an annual dividend of $2.44 per share. The company has been increasing the dividends by 15 percent each year. How much are you willing to pay to purchase stock in this company if your required rate of return is 16 percent?

a. $7.87
b. $207.40
c. $36.60
d. $6.69
e. $280.60

Answers

Answer:

P0 = $280.60

Option e is the correct answer.

Explanation:

Using the constant growth model of dividend discount model, we can calculate the price of the stock today. The DDM values a stock based on the present value of the expected future dividends from the stock. The formula for price today under this model is,

P0 = D0 * (1+g) / (r - g)

Where,

D0 is the dividend today or paid recentlyD0 * (1+g) is dividend expected for the next period /year g is the growth rate r is the required rate of return  

P0 = 2.44 * (1+0.15) / (0.16 - 0.15)

P0 = $280.60

Now that you know about the different types of bank accounts, relate this information to your chosen career path. Write a paragraph explaining the type(s) of bank accounts that you would need in order to save enough money for college or training for your career. Your answer should address the following questions:

Do you already have a bank account? If so, which type(s), and how do you use them? If not, then how could you go about opening a bank account of your own?
After learning about the different types of bank accounts, which one do you think offers the best options for saving money for college, daily living expenses, and an emergency fund?
Define a bounced check, or a check returned for insufficient funds. Explain a circumstance in which someone might bounce a check (give an example), and create and discuss a plan so that this does not happen to you.

Answers

Answer:

I pay for my expenses using either my debit card or cash that I withdraw from the ATM. It is very rare that I write a check to pay for my purchases. If there is an emergency situation, I withdraw money from one of my certificates of deposit.

I want to be a physicist, and I plan to earn a graduate degree in physics from Harvard University. I don’t have enough money saved up to pay for my tuition, even though I have two certificates of deposit accounts and one savings account. This means that I will probably have to take a student loan from my bank. However, I do have sufficient money in my checking account to pay for my daily expenses.

A bounced check is a check that a person has written but cannot pay for due to insufficient funds. For example, a person might send a check for a credit card bill but the person’s bank account may not have sufficient balance to pay this amount. To avoid check bouncing, I’ll always try and remember a rough figure of the money in my account. Additionally, wherever possible, I will pay my bill either in cash or by debit card.

Explanation:

PLATO sample answer

A bank monetary base account is managed by a bank or other financial institution wherein the bank records financial transactions with customers.

Bank Account:

We pay for all our purchases with a debit card or cash from an ATM. I rarely pay for things with a check. I can take money out of one of my certificates of deposit because I need it in an emergency.

We want to be a physicist and plan to study physics at Harvard University. Although I have two savings deposits and one savings account, I may not have enough money set aside to pay for my tuition. As a result, I'll most likely need to borrow money from my bank for a student loan. My term deposit, on the other hand, has enough cash to cover our everyday needs.The bounced check has been written but cannot be paid because of a lack of money. The person may, for example, submit an account to cover a credit card debt, yet his or her bank account may not have adequate funds to cover the payment. I'll try to remember a rough figure of the money in my account to avoid checks bouncing.I'll also pay my share in cash or through a debit card whenever feasible.

Find out more about the bank account here:

brainly.com/question/16953228

On January 1, 2021, the general ledger of Grand Finale Fireworks includes the following account balances:

I need help with the analysis part. Thank you!

Answers

Answer:

first part

Return on equity = net income / equity =

net income = total revenue - expenses = $66,500 - $42,700 (salaries) - $6,900 (utilities) - $8,000 (supplies) - $1,675 (depreciation) - $2,700 (taxes) = $4,525

equity = $153,200 (Dec. 31 balance) + $42,000 (new stocks issued) - $20,000 (treasury stocks) - $3,620 (dividends) + 17,600 (treasury stocks sold) + $4,525 (net income) = $193,705

ROE = $4,525 / $193,705 = 2.34%

The company is less profitable than other companies in the same industry.

second part

total stocks outstanding = 18,100

third part

EPS for January = $4,525 / 18,100 = $0.25

EPS for January is higher than last year's average

Dividends are best defined as:

a. cash or stock payments to shareholders.
b. cash or stock payments to either bondholders or shareholders.
c. distributions of stock to current shareholders.
d. cash payments to shareholders.
e. cash payments to either bondholders or shareholders.

Answers

Answer: a. cash or stock payments to shareholders

Explanation:

A dividend is a cash or stick payment that is given to the shareholders of a company. This reward given to the shareholders can be in the form of cash or other form.

The dividend given to the shareholders is gotten out of the profit that the company makes.

Therefore, the correct option is A.

Globalization forces small businesses to compete worldwide. The result of globalization is that operation manager (OM) or owner must do which of the following to stay competitive:

Answers

Answer:

- Making sure the cost of their asset management is as low as possible

- Maximize their product delivery

- Making sure that their price of operation is efficient

- making sure price of their product is competitive

Explanation:

Due to globalization, businesses are forced to compete on foreign markets that they might not be familiar with. In such situations, lowering cost of production while maintaining the quality of their products is the best thing that they can do to maintain a healthy profit margin. This can be done by lowering the cost that they need to make maintenance of their assets and minimizing the cost they need to acquire materials.

On top of lowering cost of production, they also need to provide better services and reasonable price range for the costumers. They need to put a good customer service call along with on time delivery to keep customers happy.

When each additional worker hired contributes less than the previous worker hired to total output, we can say there are (is):_______

a. falling average productivity
b. diminishing marginal utility
c. diminishing average returns
d. diminishing marginal returns

Answers

Answer:

d. diminishing marginal returns

Explanation:

The diminishing marginal returns refer to a reduction in the marginal output where the value of the single factor would be rises keeping all other production factors the same or constant

Since in the question it is mentioned that for each extra worker hired that contributes would be lesser than the earlier worker hired

So this represents the diminishing marginal returns

hence, the option d is correct

Sheila and her team were able to successfully implement an IS in a hospitality organization. Match the success factors to their meanings.

increased visibility

increased efficiency

better quality

reduced cycle time

reduced process time in different areas



real-time status or availability of any process or product



faster execution of each process



high quality standards of products and processes

Answers

Answer:

Increased visibility- real-time status or availability of any process or product

increased efficiency - reduced process time in different areas

better quality- high-quality standards of products and processes

reduced cycle time-faster execution of each process

did get it right?

Nervous Norman holds 70% of his assets in cash, earning 0%, and 30% of his assets in an insured savings account, earning 2%. The expected return on his portfolio Group of answer choices is 1%. cannot be determined without knowing what the dollar value of his assets is. is 2%. is 0.6% is 0%.

Answers

Answer: 0.6%

Explanation:

The expected return is a weighted average of the returns of the assets invested in.

70% is invested in cash which earns 0%

30% is in a savings account earning 2%

Expected return = (70% * 0%) + (30% * 2%)

= 0% + 0.6%

= 0.6%

The next dividend payment by ASAP, Inc., will be $2.00 per share. The dividends are anticipated to maintain a 4.00% growth rate, forever. If ASAP stock currently sells for $14.75 per share, what is the required return?

Answers

Answer:

r = 0.175593 or 17.5593% rounded off to 17.56%

Explanation:

Using the constant growth model of dividend discount model, we can calculate the price of the stock today. The DDM values a stock based on the present value of the expected future dividends from the stock. The formula for price today under this model is,

P0 = D1 / (r - g)

Where,

D1 is dividend expected for the next period /year g is the growth rate r is the required rate of return  

Plugging in the values for D1, P0 and g, we can calculate the value of r to be,

14.75 = 2 / (r - 0.04)

14.75 * (r - 0.04)  =  2

14.75r - 0.59  =  2

14.75r = 2 + 0.59

r = 2.59  /  14.75

r = 0.175593 or 17.5593% rounded off to 17.56%

A friend asks to borrow $635.52 today and promises to repay you $1,000 with interest compounded annually at 12%. How many years (compounding periods) will pass before you receive the payment

Answers

Answer:

4 years

Explanation:

We can calculate the years (compounding periods that) will pass before you receive the payment by calculating the PV factor at 12% as follows.

DATA

Amount borrowed = $635.52

future amount = $1,000

Interest rate = 12%

Time period (n) = ?

Solution

Amount borrowed = future amount x Present value factor (12%, n)

$635.52 = $1,000 x PV factor(12%, n)

0.63552 = PV factor(12%, n)

If you see in a discount table yu wi see 0.63552 in the fourth row of 12% rate that means it will take 4 years to receive the payment.

If there is a high supply for a product, then production would be _____.


decreased

increased

the same

none of the above

Answers

Answer:

the same i think is this correct

Answer:

increased

Explanation:

edg

What were true about all the states of natures in Decision making under ignorance (hint: how likely was any one of them to happen

Answers

Answer: They would be treated equally

Explanation:

States of natures in decision making under ignorance would be treated equally, and as such they would be treated equally.

Dawson Electronic Services had revenues of $106,000 and expenses of $63,000 for the year. Its assets at the beginning of the year were $413,000. At the end of the year assets were worth $463,000. Calculate its return on assets.

Answers

Answer:Return On Assets=9.8%

Explanation:

Return On Assets =Net income/Average total assets

But

Net income=Revenues-Expenses

=$106,000 - $63,000

= $43,000

And Average total assets  is given as  (Beginning assets +Ending assets)/2

= ($413,000+$463000)/2=$876,000 /2

=$438,000

Therefore Return On Assets =Net income/Average total assets

= $43,000 / $438,000

=0.098 x 100

=9.8%

Project L costs $70,000, its expected cash inflows are $16,000 per year for 8 years, and its WACC is 13%. What is the project's discounted payback?

Answers

Answer:

6.89 years

Explanation:

The discounted payback period can be calculated by using the following table

Year        Cash flows                PV(13%)             Cumulative Cash flows

0               (70000)                    (70000)                           (70000)

1           16000                    14159.29                       (55840.71)

2           16000                    12530.35                      (43310.36)

3           16000                       11088.80                      (32221.56)

4           16000                        9813.10                        (22408.46)

5           16000                        8684.16                        (13724.30)

6           16000                         7685.10                       (6039.20)

7           16000                          6800.97                         761.77

8           16000                          6018.56                       6780.33

Discounted Payback = 6 years + 6039/ 6801

Discounted Payback = 6.89 years

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