On December 31, 2020, Ainsworth, Inc., had 560 million shares of common stock outstanding. Fifteen million shares of 7%, $100 par value cumulative, nonconvertible preferred stock were sold on January 2, 2021. On April 30, 2021, Ainsworth purchased 30 million shares of its common stock as treasury stock. Twelve million treasury shares were sold on August 31. Ainsworth issued a 5% common stock dividend on June 12, 2021. No cash dividends were declared in 2021. For the year ended December 31, 2021, Ainsworth reported a net loss of $120 million, including an after-tax loss from discontinued operations of $360 million. Required: 1. Compute Ainsworth's net loss per share for the year ended December 31, 2021. 2. Compute the per share amount of income or loss from continuing operations for the year ended December 31, 2021. 3. Prepare an EPS presentation that would be appropriate to appear on Ainsworth's 2021 and 2020 comparative income statements. Assume EPS was reported in 2020 as $0.75, based on net income (no discontinued operations) of $420 million and a weighted-average number of common shares of 560 million.

Answers

Answer 1

Answer:

Ainsworth, Inc.

1. Net loss per share for the year ended December 31, 2021:

= $0.211

2. Per share amount of income from continuing operations

= $0.422

3. Comparative Income Statements:

                                                                     2021              2020

Net income (continuing operations)         $240 million    $420 million

Net income (including

 discontinued operations)                        ($120 million)   $0

Weighted-average common stock shares 558 million      560 million

EPS (continuing operations)                      $0.43              $0.75

EPS (including discontinued operations) ($0.21)              $0

Explanation:

a) Data and Calculations:

December 31, 2020:

Outstanding common stock = 560 million shares

Outstanding 7%, Cumulative non-convertible preferred stock = 15 million shares at $100 par value

April 30, 2021:

Treasury stock purchased = 30 million

June 12, 2021:

5% Common Stock dividend = 26.5 million shares(530 million * 5%)

August 31, 2021:

Treasury stock sold = 12 million

December 31, 2021: Outstanding common stock = 568.5 million

Therefore, net income from continuing operations = $240 million

After-tax loss from discontinued operations =            $360 million

December 31, 2021 reported net loss =                      ($120 million)

1. Net loss per share for the year ended December 31, 2021:

= $120 million/568.5 million = $0.211

2. Per share amount of income from continuing operations = $240 million/568.5 million = $0.422

3. Comparative Income Statements:

                                                                     2021              2020

Net income (continuing operations)         $240 million    $420 million

Net income (including

 discontinuing operations)                       ($120 million)  $0

Weighted-average common stock shares 558 million      560 million

EPS (continuing operations)                      $0.43              $0.75

EPS (including discontinued operations) ($0.21)              $0

Weighted-average of Common Stock shares:

January 1, 2021: Outstanding 560 million * 12/12 = 560 million

April 30, 2021: Treasury stock 30 million * 8/12 =    -20 million

June 12, 2021: Stock dividend 26.5 million *6.5/12   14 million

August 31, 2021: Treasury stock sold 12 million *4/12 4 million

December 31, 2021: Weighted-average outstanding = 558 million


Related Questions

Since a cell phone is a private good, if Neha chooses to spend $300 on a cell phone, Neha would get $300 of benefit from the cell phone and Teresa wouldn't receive any benefit from Neha's choice. If Neha still spends $300 on a cell phone and Teresa chooses to contribute $300 to the public park, Neha would still receive the $270 of benefit from Teresa's generosity. In other words, if Neha decides to keep the $300 for a cell phone and Teresa decides to contribute the $300 to the public project, then Neha would receive a total benefit of $300 $270

Answers

Answer:

In other words, if Neha decides to keep the $300 for a cell phone and Teresa decides to contribute the $300 to the public project, then Neha would receive a total benefit of:

$570.

Explanation:

Neha has, in this situation, maximized his benefits to the detriment of the public good.  This is an illustration of the tragedy of the commons.  The tragedy of the common is an economic problem that explains the loss that the society incurs when some persons like Neha neglect to contribute to the common good because they are solely concentrated on pursuing their individual goals for personal gains.

Doug and Sue Click file a joint tax return and decide to itemize their deductions. The Clicks' income for the year consists of $90,000 in salary, $2,000 interest income, and $800 long-term capital loss. The Clicks' expenses for the year consist of $1,500 investment interest expense. Assuming that the Clicks' marginal tax rate is 35 percent, what is the amount of their investment interest expense deduction for the year

Answers

Answer:

$1,500

Explanation:

Based on the information given we were told that the expenses for the year was the amount of $1,500 which represent the investment interest expense which simply means that the amount of their INVESTMENT INTEREST EXPENSE deduction for the year will be the amount of $1,500 which is INVESTMENT INTEREST EXPENSE amount.

Therefore the amount of their investment interest expense deduction for the year will be $1,500

Pharma Company produces various medicines in capsule form. At the beginning of the month of March, it had 5,000 units that were 40% complete. These were assigned costs of $150,000. During the month, it completed 55,000 units and has 20,000 units that are 50% completed. It had production costs during the month of $600,000. Complete all five steps of a production report using the weighted average method. Complete all five steps of a production report using the FIFO method.

Answers

Answer:

Pharma Company

1. Weighted Average method:

Weighted Average Method:

Equivalent units of production:

Started and completed this period 55,000

Ending WIP                                        10,000

Total equivalent unit produced =   65,000

Total cost of production:

Beginning WIP =  $150,000

Current period     600,000

Total cost =        $750,000

Cost per equivalent unit = $11.54 ($750,000/65,000)

Cost assigned to:

Units completed = 55,000 * $11.5385 = $634,617

Ending WIP =         10,000 * $11.5385 =     115,385

Total cost of production =                     $750,002

Cost Reconciliation:

Beginning WIP = $150,000

Completed units  600,000

Total costs =      $750,000

Ending WIP =         115,385

Cost assigned to

  production        634,617

2. FIFO method:

Explanation:

a) Data and Calculations:

                                   Units    Completion %         Cost

Beginning WIP =       5,000       2,000 (40%)     $150,000

Current completion (WIP)         3,000 (60%)

Completed            55,000     55,000 (100%)     600,000

Ending WIP           20,000      10,000 (50%)

Weighted Average Method:

Equivalent units of production:

Beginning WIP                                     3,000

Started and completed this period 55,000

Ending WIP                                        10,000

Total equivalent unit produced =   68,000

Total cost of production:

Current period     600,000

Cost per equivalent unit = $8.82 ($600,000/68,000)

Cost assigned to:

Beginning WIP =  

Units completed

Beginning WIP =          $150,000

=    3,000 * $8.82 =       $26,460

= 55,000 * $8.82 =       485,100

Ending WIP:

= 10,000 * $8.82 =         88,200

Total cost of production = $749,760

Cost Reconciliation:

Beginning WIP (40%) = $150,000

WIP completed (60%)      26,460

Completed units            485,100

Ending WIP =                   88,200

Total cost =                 $749,760

Dr. Yuan opens a lab. The lab has an initial cost of $100,000. Expected net cash flow is $24,000 in the first year, growing by 15% per year. Net cash flow is revenue less expenses. Assume the lab has a 6 yr life and there is no scrap value for the lab.
Later that same year, Dr. Bhat opens a similar lab in the strip mall less than two miles away from Dr. Yuan. Dr. Yuan estimates her net cash flow in the first year will be considerably less than her initial estimate. She estimates it will be $16,000. All else equal, what happens to the NPV of Dr. Yuan’s lab?
a) The NPV decreases, but is still positive. Dr. Yuan can still expect a positive return on her investment.
b) The IRR decreases, but is still positive. Dr. Yuan can still expect a positive return on her investment.
c) The IRR decreases, and becomes negative. Dr. Yuan should expect a loss on this investment.
d) The IRR and the NPV decrease. Dr. Yuan can still expect a positive return on her investment.
Assume instead that Dr. Yuan forms a partnership with Dr. Bhat. They agree to share the $100,000 cost equally and to share the cash flow equally. Because of efficiency gains from longer operating hours, they expect the net cash flow to be $32,000 per year. Assume they expect net cash flow to grow at 15% per year. What is the consequence of the partnership to Dr. Yuan? Please compare the results to the original scenario described in question 13 (Dr. Yan opening the only lab in the area).
a) The NPV decreases, but is still positive. Dr. Yuan can still expect a positive return on her investment.
b) The NPV decreases, and becomes negative. Dr. Yuan should expect a loss on this investment.
c) The IRR decreases, but is still positive. Dr. Yuan can still expect a positive return on her investment.
d) The IRR and the NPV increase. Dr. Yuan can still expect a positive return on her investment

Answers

Answer:

d

d

Explanation:

Net present value is the present value of after-tax cash flows from an investment less the amount invested.  

Only projects with a positive NPV should be accepted. A project with a negative NPV should not be chosen because it isn't profitable.  

When choosing between positive NPV projects, choose the project with the highest NPV first because it is the most profitable.

Internal rate of return is the discount rate that equates the after-tax cash flows from an investment to the amount invested

NPV and IRR can be calculated with a financial calculator

Dr Yaun's inital strip mall

Cash flow in year 0 =  $-100,000

Cash flow in year 1 =  $24,000

Cash flow in year 2 =  $24,000 x 1.15

Cash flow in year 3 =  $24,000 x 1.15^2

Cash flow in year 4 =  $24,000 x 1.15^3

Cash flow in year 5 =  $24,000 x 1.15^4

Cash flow in year 6 =  $24,000 x 1.15^5

I = 10 %

NPV = $46,718,00

IRR = 22.85%

Similar Strip Mall

Cash flow in year 0 =  $-100,000

Cash flow in year 1 = $16,000

Cash flow in year 2 = $16,000 x 1.15

Cash flow in year 3 =  $16,000 x 1.15^2

Cash flow in year 4 =  $16,000 x 1.15^3

Cash flow in year 5 =  $16,000 x 1.15^4

Cash flow in year 6 =  $16,000 x 1.15^5

I = 10 %

NPV = $2188

IRR = 9.33%

It can be seen that both the IRR and NPV decreases but still remain positive. So, Dr. Yuan can still expect a positive return on her investment.

The partnership

Cash flow in year 0 =  $100,000/ 2 =$-50,000

Cash flow in year 1 = $32,000 / 2

Cash flow in year 2 = ($32,000 x 1.15)/2

Cash flow in year 3 = ($32,000 x 1.15^2)/2

Cash flow in year 4 = ($32,000 x 1.15^3)/2

Cash flow in year 5 = ($32,000 x 1.15^4)/2

Cash flow in year 6 = ($32,000 x 1.15^5)/2

I = 10 %

NPV = $47,812

IRR = 34.49%

It can be seen that the NPV and IRR are both higher when compared with the first scenario

To find the NPV using a financial calculator:

1. Input the cash flow values by pressing the CF button. After inputting the value, press enter and the arrow facing a downward direction.

2. after inputting all the cash flows, press the NPV button, input the value for I, press enter and the arrow facing a downward direction.  

3. Press compute  

To find the IRR using a financial calculator:

1. Input the cash flow values by pressing the CF button. After inputting the value, press enter and the arrow facing a downward direction.

2. After inputting all the cash flows, press the IRR button and then press the compute button

A bank receives a deposit for $50,000. If the bank has a 10 percent reserve
requirement, approximately how much money could this initial deposit
eventually add to the economy?

Answers

Answer:

$500,000

Explanation:

ap ex

A bank having a 10 percent reserve requirement will add $500,000 to the economy on receiving $50,000 as a initial deposit.

Reserve requirements are the sums of money that a bank must have in reserve in order to cover liabilities in the event of an unexpected withdrawal. Reserve requirements are a technique used by the central bank to influence interest rates by increasing or decreasing the money supply in the economy.

According to the question, reserve requirement is 10%, and the initial deposit is $50,000.

Therefore, $50,000+$50,000×10/100 will result in the money that could be added to the economy, which is $500,000.

To learn more on deposit, click here:

https://brainly.com/question/30053423

#SPJ7

Diversity increases the importance of

Answers

Answer:

Diversity increases an organization's capacity to meet the needs of a diverse society.

A diverse workplace reflects the population it serves, making it more effective.

Increasing diversity in the organization leads to greater creativity and gives better results.

You sold a car and accepted a note with the following cash flow stream as your payment. The effective price you received for the car assuming an interest rate of 6.0% is closest to:

Answers

Answer:

The right response is "$5986.815".

Explanation:

The given query is incomplete. Please find attachment of the complete query.

The actual price users earn mostly corresponds to the current value of the amount. Throughout cash flows, users get 7000 $, however because of the rate of the interest some must be lowered.

So,

⇒ [tex]PV= (\frac{1000}{1.06} ) + (\frac{2000}{1.06^2}) + (\frac{2000}{1.06^3}) + (\frac{2000}{1.06^4} )[/tex]

⇒        [tex]=943.39+1,779.99+1,679.23+1,584.18[/tex]

⇒        [tex]=5986.815[/tex] ($)

four importance of Engineering​

Answers

Explanation:

Engineering is a profession in which scientific knowledge and mathematics is used and experimented with to develop ways that benefit mankind, making it extremely important to society for several reasons.

Engineering encompasses a whole range of industries that could include on-site, practical construction work as well as evaluating safety systems from an office

Monet Paints Co. is a newly organized business with a list of accounts arranged in alphabetical order, as follows:
Account Financial Major Possible Account
Statement Classificaton Number
Accounts Payable
Accounts Receivable
Accumulated Depreciation—Office Equipment
Accumulated Depreciation—Store Equipment
Advertising Expense
Cash
Common Stock
Cost of Merchandise Sold
Delivery Expense
Depreciation Expense—Office Equipment
Depreciation Expense—Store Equipment Dividends
Income Summary
Insurance Expense
Interest Expense
Land
Merchandise Inventory
Miscellaneous Administrative Expense
Miscellaneous Selling Expense
Notes Payable
Office Equipment
Office Salaries Expense
Office Supplies
Office Supplies Expense
Prepaid Insurance
Rent Expense
Retained Earnings
Salaries Payable
Sales
Sales Salaries Expense
Store Equipment
Store Supplies
Store Supplies Expense
Assign account numbers and specify whether each account would appear on the balance sheet or income statement order, as illustrated below. Each account number is three digits: the first digit is to indicate the major classification (1 for assets, for example); the second digit is to indicate the subclassification (11 for current assets, for example); and the third digit is to identify the specific account (110 for Cash, 112 for Accounts Receivable, 114 for Merchandise Inventory, etc.).

Answers

Answer:

Monet Paints Co.

                                                  Financial             Major               Possible

                                                  Statement       Classification   Account No.

Accounts Payable                   Balance Sheet        Liabilities                211

Accounts Receivable              Balance Sheet        Assets                    112

Accumulated Depreciation

 —Office Equipment               Balance Sheet       Assets (contra)      123

Accumulated Depreciation      

 —Store Equipment                Balance Sheet       Assets (contra)      

Advertising Expense               Income statement Expenses             331

Cash                                        Balance Sheet        Assets                  110

Common Stock                       Balance Sheet        Equity                   401

Cost of Merchandise Sold     Income statement   Expenses            330

Delivery Expense                   Income statement   Expenses            332

Depreciation Expense           Income statement   Expenses            333

 —Office Equipment

Depreciation Expense           Income statement   Expenses            334

 —Store Equipment Dividends

Income Summary                   Income statement    

Insurance Expense                Income statement    Expenses         335

Interest Expense                    Income statement    Expenses         336

Land                                        Balance Sheet          Assets               121

Merchandise Inventory          Balance Sheet          Assets               114

Miscellaneous Admin Expense Income statement Expenses       337

Miscellaneous Selling Expense Income statement Expenses      338

Notes Payable                        Balance Sheet           Liabilities        213

Office Equipment                   Balance Sheet           Assets            122

Office Salaries Expense         Income statement    Expenses       339

Office Supplies                      Balance Sheet            Assets            113

Office Supplies Expense       Income statement     Expenses      340

Prepaid Insurance                 Balance Sheet            Assets            115

Rent Expense                        Income statement     Expenses       341

Retained Earnings                 Balance Sheet           Equity            403

Salaries Payable                    Balance Sheet           Liabilities       212

Sales                                      Income Statement     Revenue       501

Sales Salaries Expense        Income Statement     Expenses      342

Store Equipment                   Balance Sheet           Assets           123

Store Supplies                       Balance Sheet           Assets           116

Store Supplies Expense       Income Statement     Expenses     343

Explanation:

Chart of accounts lists of all accounts of Monet Paints Company.  The list provides a bird's eye view of every area of the business that generates either expenditure or revenue.  The account types which are usually maintained by most companies include Revenue, Expenses, Assets, Liabilities, and Equity.  Revenue and expenses are summarized on the income statement, while assets, liabilities, and equity are listed on the balance sheet.

what are the proffesional values​

Answers

Answer:

The values include “service, access equality, respect, confidentiality and privacy, protection of intellectual property rights, literacy, technical literacy, stewardship, and professional and social obligations”

Sue and Andrew form SA general partnership. Each person receives an equal interest in the newly created partnership. Sue contributes $11,000 of cash and land with an FMV of $56,000. Her basis in the land is $21,000. Andrew contributes equipment with an FMV of $13,000 and a building with an FMV of $34,000. His basis in the equipment is $9,000, and his basis in the building is $21,000. How much gain must the SA general partnership recognize on the transfer of these assets from Sue and Andrew

Answers

Answer: $0

Explanation:

There is no gain to be recognized when assets are being transferred between living individuals or entities due to this falling under the Carryover basis.

This carryover basis of the asset will in general, be the same basis as the cost or basis of the asset.

There will therefore be a $0 gain to the SA General Partnership. Gains will be calculated if the partnership wants to dispose of the assets.

During June, Lionel Magazine sold for cash an advertising space for $1200 total to be run in the July through December issues. On that date, the Lionel Magazine Company properly recognized Unearned Revenue. The adjusting entry to record on July 31 for the first month of advertising space includes:

Answers

Answer:

Lionel Magazine

The Adjusting Journal Entry to record on July 31 for the first month of the advertising space sold includes a:

Debit to the Unearned Revenue account with $200

and

Credit to Earned Advertising Revenue account with $200

This will reduce the Unearned Revenue account by $200 being the amount for July (one month) and at the same time, increase the Earned Advertising Revenue account by $200.

Explanation:

a) Data and Analysis:

Unearned Revenue $200 Earned Revenue $200 ($1,200/6)

Answer:

Lionel is a resident at a personal care home. A direct care staff person threatened to steal Lionel’s collection of car magazines if he did not socialize with other residents during recreational activities. The threat of stealing Lionel’s magazines is an example of ____________.

Explanation:

Perhaps you think it will be easy to make responsible decisions regarding auto loans in your future . But , decision making can be tricky when you're considering your dream car. Follow the directions on the sheet to complete the activity

Answers

Answer:

From this worksheet, I have noticed that following directions to receive your dream car is tricky as well as fun

;)

Fabert Corporation uses the weighted-average method in its process costing system. The Assembly Department started the month with 16,000 units in its beginning work in process inventory that were 40% complete with respect to conversion costs. An additional 60,000 units were transferred in from the prior department during the month to begin processing in the Assembly Department. During the month 65,000 units were completed in the Assembly Department and transferred to the next processing department. There were 11,000 units in the ending work in process inventory of the Assembly Department that were 50% complete with respect to conversion costs. What were the equivalent units for conversion costs in the Assembly Department for the month

Answers

Answer: 70,500 units

Explanation:

Equivalent units for Conversion = Units completed and transferred out + Equivalent units for closing Work in Process

Equivalent units for closing Work in Process:

= 11,000 * 50%

= 5,500 units

Equivalent units for Conversion = 65,000 + 5,500

= 70,500 units

2. In 2016; the cost of a market basket of goods was $2,000. In 2018, the cost of the same market basket of goods was
$2,100. Use the price index formula to calculate the price index for 2018 if 2016 is the base year. Show your work. 2
pts

Answers

Answer:

105

Explanation:

base year = 2016

cost of market basket of goods in base year = $2,000

CPI for base year = 100

year 2018

cost of market basket of goods in 2018 = $2,100

CPI for 2018 = (cost of basket of goods in 2018 / cost of basket of goods in base year) x 100 = ($2,100 / $2,000) x 100 = 105

In year 1, Kelley estimates bad debt expense of $10,000 for financial reporting purposes. The amount of bad debts deductible on the tax return was $2,000. The difference will be deducted on the tax return in the following year. The income tax rate is 40%. What is the balance in the deferred tax asset account at the end of year 1

Answers

Answer: $3,200

Explanation:

The following information can be deduced from the question:

Bad debt expense = $10,000

Bad debts deductible on tax return = $2000

Income tax rate = 40%

Therefore, the balance in the deferred tax asset account at the end of year 1 will be calculated thus:

= 40% x ($10,000 - $2,000)

= 0.4 × $8000

= $3,200

The Swenson Corporation has a standard costing system. The following data are available for June: Actual quantity of direct materials purchased 35,000 pounds Standard price of direct materials $4 per pound Material price variance $7,000 unfavorable Material quantity variance $4,200 favorable The actual price per pound of direct materials purchased in June is:

Answers

Answer:

Actual price= $4.2 per pound

Explanation:

Giving the following information:

Actual quantity of direct materials purchased 35,000 pounds

Standard price of direct materials $4 per pound

Material price variance $7,000 unfavorable

To calculate the actual price, we need to use the direct material price variance formula:

Direct material price variance= (standard price - actual price)*actual quantity

-7,000 = (4 - actual price)*35,000

-7,000= 140,000 - 35,000actual price

35,000actual price= 147,000

Actual price= $4.2 per pound

For an organization with a Liabilities to Fund Balance ratio of 1.90, we can conclude that:

a. for every $1 in restricted fund balance, the entity has $1.90 in debt.
b. for every $1 in total fund balance, the entity has $1.90 in debt.
c. for every $1 in unrestricted fund balance, the entity has $1.90 in debt.
d. for every $1 in total assets, the entity has $1.90 in debt.

Answers

Answer: b. for every $1 in total fund balance, the entity has $1.90 in debt.

Explanation:

The Liabilities to Fund Balance ratio enables analysts to know the debt load of the fund. It is also known as the Debt to Net Worth ratio and is calculated by the formula:

= Interest - bearing debt / Total Capital

As shown from the formula, if the ratio is 1.90, it means that for every $1 in the total fund balance, the fund has $1.90 in debt.

In 2020, the CEO of Crimson, Inc., entertains 9 clients at a skybox in Memorial Stadium for a single athletic event during the year. Substantive business discussions occurred at various times during the event. The box cost $11,300 per event and seats 11 people. (The cost of a regular, nonluxury box seat at Memorial ranges from $90 to $180.) Refreshments served during the event cost $820 (and were separately itemized on the bill Crimson received).

Required:
How much of these costs may Crimson deduct?

Answers

Answer:

The amount of these costs Crimson may deduct is $1,400.

Explanation:

The amount of these costs Crimson may deduct can be calculated as follows:

Costs of refreshments served during the event = $820

Higher of the cost of nonluxury box seat at Memorial = $180

Number of people the box can seat = 11

Costs of the seat = Higher of the cost of nonluxury box seat at Memorial * Number of people the box can seat = $180 * 11 = $1,980

Total cost of entertainment = Costs of refreshments served during the event + Costs of the seat = $820 + $1,980 = $2,800

50% of the total cost of entertainment = $2,800 * 50% = $1,400

Allowable deduction = Total cost of entertainment - Elimination of 50% of the total cost of entertainment = $2,800 - $1,400 = $1,400

Therefore, the amount of these costs Crimson may deduct is $1,400.

Knight Company reports the following costs and expenses in May.
Factory utilities $17,400 Direct labor $73,700
Depreciation on factory equipment 13,950 Sales salaries 47,100
Depreciation on delivery trucks 4,000 Property taxes on
factory building 2,700
Indirect factory labor 51,200 Repairs to office
equipment 1,500
Indirect materials 80,900 Factory repairs 2,660
Direct materials used 141,700 Advertising 17,100
Factory manager’s salary 8,300 Office supplies
used 3,220
From the information, determine the total amount of:
A) Manufacturing overhead.
B) Product costs.
C) Period costs.

Answers

Answer:

A. Consider all indirect manufacturing costs

B. Consider all manufacturing costs

C. Consider non manufacturing costs

Explanation:

A) Manufacturing overhead.

Consider all indirect manufacturing costs

B) Product costs.

Consider all manufacturing costs

C) Period costs.

Consider non manufacturing costs

Limerick, Inc. has budgeted total sales for January, February, and March of $800,000, $900,000, and $950,000 respectively. Cash sales are normally 25% of total sales. Of the credit sales, 40% are collected in the same month as the sale, and 60% are collected during the first month after the sale. Compute the amount of cash received from sales during the month of February.

Answers

Answer:

$905,000

Explanation:

February Collection will be as follows :

February Collection = Cash Sales + Credit Sales

                                  =  $900,000 x 25 % + $900,000 x 40 % + $800,000 x 60 %

                                  = $905,000

the amount of cash received from sales during the month of February is $905,000.

Kaplan Consulting applies overhead to client accounts based on direct labor hours. For the month of October, the company estimated overhead costs to be $9,000 based on estimated direct labor hours of 1,000. The company actually incurred 900 direct labor hours and $7,200 of overhead. If Kaplan uses a normal costing system, how much overhead was applied in October

Answers

Answer:

the overhead applied is $8,100

Explanation:

The computation of the overhead applied is shown below:

But before that the predetermined overhead rate is

= $9,000 ÷ 1,000 direct labor hours

= $9 per direct labor hour

Now the applied overhead is

= 900 direct labor hours × $9

= $8,100

Hence, the overhead applied is $8,100

Kathy is an office manager at a growing law firm that specializes in pursuing awards for accident victims. She is assigned as the head of a problem-solving group to decide on where to locate a new, expanded office downtown. A major decision facing the group is whether to rent space in a sleek, new office building or to renovate space in a former factory building. The space in the old factory building would have brick walls and resemble a large loft.

Answers

Answer:

Kathy should seek quotes from various rental space providers.

Explanation:

Kathy should make a decision to rent of renovate the building based on cost. The major criteria for decision making is based on the monetary factors. Rent for the new space will be compared with the renovation cost in order to reach to a final decision.

Oak Ridge Steel Company has two departments, Casting and Rolling. In the Rolling Department, ingots from the Casting Department are rolled into steel sheet. The Rolling Department received 60,700 tons from the Casting Department. During July, the Rolling Department completed 74,500 tons, including 19,300 tons of work in process on July 1. The ending work in process inventory on July 31 was 5,500 tons.

Required:
How many tons were started and completed during July?

Answers

Answer:

1092749

Explanation:

the answer came by adding all the value of the equation

A medical center implemented changes in its approach in handling labor and delivery by offering birth rooms that allowed the parents to stay in the same room throughout the entire process. To determine the effectiveness of the goal to increase client satisfaction and decrease postpartum complications, which internal sources should the team prioritize for data collection

Answers

Answer:

Patient surveys

Electronic health records

Explanation:

In research, Data collection is a necessary step to take. The main reason for data collection is to carry out study purpose, answer research questions, test hypothesis(es), provide evidence about the area of study anf to test the validity and reliability of study instruments used.

For effectiveness to be known, it is important to know terms closely.

Patient satisfaction can be gathered through the patient survey because patient can give you firsthand information. Postpartum complications can be know by the electronic health records. By assessing the records, you will find more information.

Kieso Company borrowed $740,000 for three months. The annual interest rate on the loan was 9%. Kieso's fiscal year ends on December 31. Kieso borrowed the $740,000 one month prior to the start of its current fiscal year and paid back the $740,000 plus interest two months into its current fiscal year. How much interest expense, if any, would Kieso report at the end of its last fiscal year and at the end of its current fiscal year

Answers

Answer:

Last Fiscal Year:

Interest Expense = $5550

Current Fiscal Year:

Interest Expense = $11100

Explanation:

According to the accrual basis of accounting, the expenses and revenues relating to a certain period should be recorded in that particular period whether of not they have been received. The fiscal year of Kieso ends on 31 December and as the loan was taken one month prior to the start of the current fiscal year, it was taken at the start of December of last fiscal year.

This means that the interest expense on loan relating to last December will be charged to the last fiscal year and the interest expense relating to January and February will be charged to the current fiscal year. The interest expense amount will be calculated as follows,

Last Fiscal Year = 740000 * 9% * 1/12  => $5550

Current Fiscal Year = 740000 * 9% * 2/12  => $11100

The foundation of good performance management is and choosing the best method(s) for measuring it. Use your knowledge of the balanced scorecard to answer the following question. The balanced scorecard supports four key components of organizational success. Three of the components are customer perceptions, financial performance, and internal business processes. What is the fourth

Answers

Answer:

4th is learning and growth

Explanation:

The balanced scorecard creates a balance in the company through the strategic goals of the organization and they represent four areas that have been identified by the Norton and Kaplan. They are financial perspective, internal business processes, learning and growth along customer precipitation. The fourth component of learning and growth signifies that the company needs to evolve constantly and needs to grow in order to survive.

Assume the following information for Windsor Corp. Accounts receivable (beginning balance) $140,000 Allowance for doubtful accounts (beginning balance) 11,490 Net credit sales 938,000 Collections 915,000 Write-offs of accounts receivable 5,900 Collections of accounts previously written off 2,000 Uncollectible accounts are expected to be 7% of the ending balance in accounts receivable.Prepare the entries to record sales and collections during the period. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

Answers

Answer:

Windsor Corp.

Journal Entries:

Debit Accounts Receivable $938,000

Credit Sales Revenue $938,000

To record sales on account.

Debit Cash $915,000

Credit Accounts Receivable $915,000

To record cash collected from customers.

Debit Allowance for Doubtful Accounts $5,900

Credit Accounts Receivable $5,900

To record uncollectible accounts written off.

Debit Accounts Receivable $2,000

Credit Allowance for Doubtful Accounts $2,000

To reinstate previously written off accounts.

Debit Bad Debts Expenses $3,407

Credit Allowance for Doubtful Accounts $3,407

To record bad debts expense and bring the Allowance for doubtful accounts to a balance of $10,997, being 7% of the accounts receivable ending balance.

Explanation:

a) Data and Analysis:

T-accounts:

Accounts receivable

Accounts Titles          Debit      Credit

Beginning balance  $140,000

Sales revenue           938,000

Cash                                           $915,000

Allowance for doubtful a/cs            5,900

Allowance for

 doubtful accounts     2,000

Cash                                                2,000

Balance                                         157,100

Totals                 $1,080,000 $1,080,000

Allowance for Doubtful Accounts:

Accounts Titles          Debit      Credit

Beginning balance                   $11,490

Accounts receivable  5,900

Accounts receivable                  2,000

Bad Debts Expense                   3,407

Balance                     10,997

Totals                     $16,897   $16,897

Allowance = $10,997 (7% of $157,100)

a disgruntled customer will tell how many people

Answers

Answer:

A dissatisfied customer will tell between 9-15 people about their experience. Around 13% of dissatisfied customers tell more than 20 people. – White House Office of Consumer Affairs. Happy customers who get their issue resolved tell about 4-6 people about their experience.

Explanation:

correct me if I am wrong

•Customers will tell twice as many people about bad experiences as good experiences.
•A dissatisfied customer will tell 8 to 10 people about bad experiences.

Bailey, Inc., is considering buying a new gang punch that would allow them to produce circuit boards more efficiently. The punch has a first cost of $100,000 and a useful life of 15 years. At the end of its useful life, the punch has no salvage value. Labor costs would increase $2,000 per year using the gang punch, but raw material costs would decrease $12,000 per year. MARR is 5 %/year.
A. What is the discounted payback period for this investment? Image for Bailey, Inc., is considering buying a new gang punch that would allow them to produce circuit boards more effi ______years
B. If the maximum attractive DPBP is 3 years, what is the decision rule for judging the worth of this investment?
C. Should Bailey buy the gang punch based on DPBP?

Answers

Answer:

14.2 years

Do not invest

yes

Explanation:

Discounted payback calculates the amount of time it takes to recover the amount invested in a project from it cumulative discounted cash flows

Cash flow each year = $12,000 - $2,000 = $10,000

Discounted cash flow in year 1 = 10,000 / 1.05 = 9.523.81

Discounted cash flow in year 2 = 10,000 / 1.05^2 = 9,070.29

Discounted cash flow in year 3 = 10,000 / 1.05^3 = 8,638.38

Discounted cash flow in year 4 = 10,000 / 1.05^4 = 8,227.02

Discounted cash flow in year 5 = 10,000 / 1.05^5 = 7,835.26

Discounted cash flow in year 6 = 10,000 / 1.05^6 = 7,462.15

Discounted cash flow in year 7 = 10,000 / 1.05^7 = 7,106.81

Discounted cash flow in year 8 = 10,000 / 1.05^8 = 6,768.39

Discounted cash flow in year 9 = 10,000 / 1.05^9 = 6,446.09

Discounted cash flow in year 10 = 10,000 / 1.05^10 = 6,139.13

Discounted cash flow in year 11 = 10,000 / 1.05^11 = 5846.79

Discounted cash flow in year 12 = 10,000 / 1.05^12 = 5568.37

Discounted cash flow in year 13 = 10,000 / 1.05^13 = 5303.21

Discounted cash flow in year 14 = 10,000 / 1.05^14 =5050.68

Discounted cash flow in year 15 = 10,000 / 1.05^15 = 4810.17

Discounted payback period = [-100,000 + ( discounted cash flows from year 1 to 14) ] + 1013.62/4810.17 = 14.2 years

The cash flows would turn positive between year 14 and 15

If the DPBP is 3 years, the project should not be accepted because the payback period is 14.2 years which is greater than 3 years

Bailey buy the gang punch based on DPBP because the amount invested is recouped with the useful life of the machine

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