On January 2, 2013 Dyson purchased a utility patent for a new consumer product and paid $180,000. At the time of purchase the patent was valid for 15 years. However the patents useful life was estimated to be only 10 years due to the competitive nature of the product with no residual value. On December 31, 2016, the product was permanently withdrawn from sale under government order because of a potential health hazard. Thus no future positive cash flows will result from use of the patent and its fair value is zero. What amount should Dyson charge against income in 2016 assuming straight-line amortization is appropriately recorded at the end of each year

Answers

Answer 1

Answer:

Dyson

The amount that Dyson should charge against the income in 2016 is:

= $126,000.

Explanation:

a) Data and Calculations:

Purchase price of a utility patent on January 2, 2013 = $180,000

Estimated useful life = 10 years

Residual value = $0

Amortization amount = $180,000

Annual amortization expense = $18,000

Accumulated Amortization from 2013 to Dec. 2015 (3 years) = $54,000 ($18,000 * 3)

Remaining book value = $126,000 ($180,000 - $54,000)

b) The amount that Dyson should charge against the income in 2016 is $126,000.  This amount write-off the remaining value of the patent since it is no longer in use.


Related Questions

Stonewall Corporation issued $52,000 of 5%, 10-year convertible bonds. Each $1,000 bond is convertible to 10 shares of common stock (par $50) of Stonewall Corporation. The bonds were sold at 105 on January 1, 2020. Required a. Provide the entry for Stonewall Corporation on January 1, 2020, for the bond issuance. b. Provide entries for Stonewall Corporation assuming that the conversion privilege is subsequently exercised immediately after the end of the third year. Assume that at the date of conversion, 30% of any premium or discount has been amortized and the common stock was selling at $325 per share. Use the book value method. Note: List multiple debits or credits (when applicable) in alphabetical order.

Answers

Answer:

A January 1, 2020

Dr Cash $54,600

Cr Bonds payable $52,000

Cr Premium on bonds payable $2,600

B. December 21 2022

Dr Bonds payable $52,000

Dr Premium on bonds payable $1,820

Cr Common stock $26,000

Cr Paid in capital in excess of Par $27,820

Explanation:

Preparation of the entry for Stonewall Corporation

A January 1, 2020

Dr Cash $54,600

($52,000+$2,600)

Cr Bonds payable $52,000

Cr Premium on bonds payable $2,600

(5%*$52,000)

(To record issue of bonds for premium)

B. December 21 2022

Dr Bonds payable $52,000

Dr Premium on bonds payable $1,820

(100%-30%*$2,600)

Cr Common stock $26,000

(52*10*50)

Cr Paid in capital in excess of Par $27,820

($52,000+$1,820-$26,000)

(To record conversion of bonds into Common Stock)

Andrews Company manufactures a line of office chairs. Each chair takes $12 of direct materials and uses 1.9 direct labor hours at $16 per direct labor hour. The variable overhead rate is $1.20 per direct labor hour, and the fixed overhead rate is $1.30 per direct labor hour. Andrews Company expects to produce 20,000 chairs next year and expects to have 610 chairs in ending inventory. There is no beginning inventory of chairs. Prepare a cost of goods sold budget for Andrews Company.

Answers

Answer and Explanation:

The preparation of the cost of goods sold budget is presented below:

Direct material ($12 × 20,000 chairs) $240,000

Direct labor ($16 × 1.9 × 20,000 chairs) $608,000

Variable overhead rate ($1.20 × 1.9 × 20,000 chairs) $45,600

Fixed overhead rate ($1.30 × 1.9 × 20,000 chairs) $49,400

Cost of goods manufactured $943,000

Add: opening inventory $0

Less: ending inventory (610 chairs × ($12 + ($16 × 1.9) + ($1.20 × 1.9) + ($1.30 × 1.9) -$41,278.70

Cost of goods sold $901,721.3

As the owner of La Boulangerie Bakery in Baton Rouge, Louisiana, you have a devoted clientele savoring your delicacies. Your salty caramel cupcakes offer an irresistible salty-sweet flavor combination using fleur de sel crystals hand harvested from the pristine seas off Brittany, France. Although your cupcakes are a trendy hit, you also feature delicious cakes, squares, cookies, and breads. Your bakery has a medium-sized storefront; however, most of your business comes from supplying local restaurants and coffee shops with your tantalizing treats. You own two trucks that make deliveries to customers throughout the Baton Rouge metropolitan area.

Although La Boulangerie is financially successful, rising costs have severely undercut your profits over the past few months. You know that you are not the only business owner dealing with rising prices. Many of your suppliers have raised their prices over the past year. Specifically, the higher prices of wheat and sugar have resulted in a drastic increase in your production costs. Previously, you did not charge for deliveries made to your wholesale clients. However, you now feel that you have no choice but to add a delivery charge for each order to cover your increased costs and the rising price of gas.

Required:
As the owner of La Boulangerie Bakery, write a letter to your wholesale clients in which you announce a $20 charge per delivery. Try to think of a special offer to soften the blow.

Answers

Answer:

La Boulangerie Bakery,

Baton Rouge,

Louisiana, U.S.A

25th April, 2021

Dear esteemed customers,

I bring to you an unpalatable news about the changes that would be initiated in our business approach to our customers.

As you can bear witness to, there has been a drastic increase in the cost of doing business in our industry with the notable changes being in the wheat used in producing our confectioneries, the sugar as well as the rising cost of transportation to various customers' locations.

Taking this into account, our company decided to introduce a flat rate delivery cost of $20 irrespective of the location of our customers. This would help us to minimize our production cost. Inorder to also consider our customers, there is a free 20 pieces cake (box) offered to every customer who buys 50 box of each product. This means, 50 box of cupcakes earns you one box free, 100 box cupcake purchase earns you 2 free boxes.

I do hope you would understand our challenges as a company and bear with us regarding to this delivery charge introduction.

Sincerely,

Maris Albert (For the company)

Explanation:

Maria had net sales (all on account) in 2020 of $800000. At December 31, 2020, before adjusting entries, the balances in selected accounts were: accounts receivable $1120000 debit, and allowance for doubtful accounts $2010 debit. Maria estimates that 4% of its accounts receivable will prove to be uncollectible. What is the net amount expected to be collected of the receivables reported on the financial statements at December 31, 2020

Answers

Answer:

$1,075,200

Explanation:

Calculation to determine the net amount expected to be collected of the receivable reported on the financial statements at Dec. 31, 2020

First step is to calculate the Estimated uncollectible

Estimated uncollectible = 4% x $1,120,000

Estimated uncollectible= $44,800

Second step is to calculateThe bad debts expense in 2020

Bad debts expense= $44,800 + $2,010

Bad debts expense = $46,810

Preparation of The adjustment entry:

Debit Bad debts expense $46,810

Credit Allowance for doubtful accounts $46,810

Third step is to calculate the Balances in Allowance for doubtful accounts

Balances in Allowance for doubtful accounts=$46,810-$2010

Balances in Allowance for doubtful accounts=$44,800 credit

Now let calculateThe net amount expected to be collected of the receivables reported on the financial statements at December 31, 2020:

Using this formula

Net amount expected to be collected =Balances in Accounts receivable - Balances in Allowance for doubtful accounts

Let plug in the formula

Net amount expected to be collected = $1,120,000 - $44,800

Net amount expected to be collected = $1,075,200

Therefore the net amount expected to be collected of the receivable reported on the financial statements at Dec. 31, 2020 will be $1,075,200

Kokomochi is considering the launch of an advertising campaign for its latest dessert product, the Mini Mochi Munch. Kokomochi plans to spend $5.5 million on TV, radio, and print advertising this year for the campaign. The ads are expected to boost sales of the Mini Mochi Munch by $8.2 million this year and $6.2 million next year. In addition, the company expects that new consumers who try the Mini Mochi Munch will be more likely to try Kokomochi's other products. As a result, sales of other products are expected to rise by $1.8 million each year. Kokomochi's gross profit margin for the Mini Mochi Munch is 37%, and its gross profit margin averages 22% for all other products. The company's marginal corporate tax rate is 25% both this year and next year. Question 3a HomeworkAnswered What are the incremental earnings associated with the advertising campaign in its first year

Answers

Answer:

Kokomochi

The incremental earnings associated with the advertising campaign in its first year is:

= $0.3 million.

Explanation:

a) Data and Calculations:

Advertising campaign cost = $5.5 million

                                                  Mini Mochi     Other Products   Total

                                                      Much

Incremental sales revenue        $8.2 million      1.8 million        $10 million

Incremental cost of goods sold   5.2 million      1.4 million           6.6 million

Incremental gross profit            $3.0 million      0.4 million          3.4 million

Advertising cost                                                                              3.1 million

Incremental earnings associated with the advertising campaign = $0.3 million

Advertising cost apportioned to:

This year = $8.2/$14.4 * $5.5 million = $3.1 million

Next year = $6.2/$14.4 * $5.5 million = $2.4 million

Masse Corporation uses part G18 in one of its products.
The company's Accounting Department reports the following costs of producing the 17,100 units of the part that are needed every year:
Per Unit
Direct materials $4.30
Direct labor 5.00
Variable overhead 8.00
Supervisor's salary 8.70
Depreciation of special equipment 9.30
Allocated general overhead 6.30
An outside supplier has offered to make the part and sell it to the company for $32.00 each.
If this offer is accepted, the supervisor's salary and all of the variable costs, including direct labor, can be avoided.
The special equipment used to make the part was purchased many years ago and has no salvage value or other use.
The allocated general overhead represents fixed costs of the entire company.
If the outside supplier's offer were accepted, only $23,100 of these allocated general overhead costs would be avoided.
In addition, the space used to produce part G18 could be used to make more of one of the company's other products, generating an additional segment margin of $33,000 per year for that product.
Required:
1. Calculate the effect on the company's total net operating income of buying part G18 from the supplier rather than continuing to make it inside the company.
2. Which alternative should the company choose?
Buy or Make

Answers

Answer:

Masse Corporation

1. The effect on the company's total net operating income of buying part G18 from the supplier rather than continuing to make it inside the company is an additional cost of $47,100.

2. Masse Corporation should continue to produce the part in-house.  The "Make" alternative is better.

Explanation:

a) Data and Calculations:

Units of part G18 needed yearly = 17,100

Costs of production:

Direct materials      $4.30

Direct labor              5.00

Variable overhead  8.00

Supervisor's salary 8.70

Total variable costs= $26 * 17,100 = $444,600

Avoidable general overhead cost =    $23,100

Total avoidable costs =                      $467,100

Outside supplier's offered price for the part = $32 each

Total cost for the outside supply = $547,200 ($32 * 17,100)

Unavoidable fixed costs:

Depreciation of special equipment 9.30

Allocated general overhead 6.30 * 17,100 = $107,730

Unavoidable cost = $84,630 ($107,730 - $23,100)

b) The effect on the company's total net operating income of buying part G18 from the supplier rather than continuing to make it inside the company is an additional cost of $47,100 ($547,200 - $467,100 - $33,000).

Question 8
The economic theory of scarcity states that because resources are limited, people have to do which of the following?
А
make choices
B
borrow money
С
share with others
D
pay taxes

Answers

Answer:

A

Explanation:

people have to make choice due to limited (opportunity cost)

The economic theory of scarcity states that because resources are limited, people have to make choice. Option (a) is correct.

What do you mean by Scarcity?

One of the fundamental ideas in economics is scarcity. It indicates that there is a gap between the supply and demand for an item or service. As a result, scarcity may restrict the options available to consumers, who in the end drive the economy.

An economic theory that describes the price link between dynamic supply and demand is the scarcity principle. The scarcity principle states that when an item has a low supply and a high demand, its price rises to accommodate the anticipated demand.

Economic scarcity is primarily caused by structural, supply- and demand-induced factors. Demand-induced refers to situations where demand increases despite a stable supply.

Therefore, Option (a) is correct. The economic theory of scarcity states that because resources are limited, people have to make choice.

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Which of the following are reasons to form a corporation? *
Less resources, more responsibility
More expenses, less revenue
More resources, less responsibility
More money, less investment

Answers

Answer:

More resources, less responsibility

Midwest Fabricators Inc. is considering an investment in equipment that will replace direct labor. The equipment has a cost of $132,000 with a $16,000 residual value and a 10-year life. The equipment will replace one employee who has an average wage of $34,000 per year. In addition, the equipment will have operating and energy costs of $5,380 per year. Determine the average rate

Answers

Answer:

23%

Explanation:

The computation of the average rate is shown below:

But before that following calculations to be done

Annual Depreciation is

= ($132,000  - $16,000) ÷ 10

= $11,600

The Annual Net Income would increase by

= $34,000 - $5,380 - $11,600

= $17,020

Now Average Investment is

= ($132,000 + $16,000) ÷ 2

= $74000

The Average rate of return is

= Increase in Annual Net Income ÷ Average Investment

= $17,020 ÷ $74,000

= 23%

Oriole Company bought equipment for $420000 on January 1, 2021. Oriole estimated the useful life to be 4 years with no salvage value, and the straight-line method of depreciation will be used. On January 1, 2022, Oriole decides that the business will use the equipment for a total of 6 years. What is the revised depreciation expense for 2022

Answers

Answer:

$63,000

Explanation:

Straight line method charges a fixed amount of depreciation for the period the asset is used in the business.

Depreciation Expense = (Costs - Salvage Value) ÷ Estimated useful life

therefore,

2021

Depreciation Expense = $420000 ÷ 4 = $105,000

2022

One month has already expired, therefore the remaining useful life out of 6 years will be 5.

New Depreciable Amount = Cost - Accumulated depreciation to date

                                            = $420,000 - $105,000

                                            = $315,000

Depreciation expense = $315,000 ÷ 5 = $63,000

Conclusion :

the revised depreciation expense for 2022 is $63,000

Determine whether each of the following topics would more likely be studied in microeconomics or macroeconomics.
Microeconomics Macroeconomics
The effect of federal government spending on
the national unemployment rate.
The effect of government regulation on a
monopolist's production decisions.
The optimal interest rate for the Federal
Reserve to target.

Answers

Answer:

The effect of federal government spending on

the national unemployment rate. macro

The effect of government regulation on a

monopolist's production decisions. micro

The optimal interest rate for the Federal

Reserve to targets -microeconomics

Deindustrialization affects the economic landscape of countries. Describe the change in the dominant economic sector during industrialization and during deindustrialization. Explain ONE spatial change in manufacturing employment patterns as a result of deindustrialization. Explain ONE likely outcome of deindustrialization in a region of manufacturing communities. Comparing the development of steel and the invention of the computer chip, explain how technological development drove economic change in both the Industrial Revolution and the transition to a service-based economy. Describe the significance of a growth pole in an urban or regional economy. Explain how post-Fordist methods of production have transformed operations at individual factories. Explain the degree to which least-cost theory predicts the local site-selection factors for the location of multinational service industry corporate offices.

Answers

Answer:

a. One spatial change in manufacturing employment patterns as a result of deindustrialization is production shift.

b. Companies may move their industrial activities and manufacturing jobs to areas with a lower cost of labor.

c. Some natural places could be deemed unfit for humans.

d. Facilitating the construction of railroads, bridges, tall buildings, larger ships, and other infrastructure, Powering service-sector industries such as information technology, financial services, retail, and education, all of which depend on the processing power and connectivity brought about by the computer chip.

e. A growth pole is significant to an urban economy as it will attract supporting businesses such as retail establishments, restaurants, and other service industries to the city or urban area on a local scale.  

f. Post-fordism methods of production have transformed operation at individual factories by instead of workers working only one task all day and not being able to perform other tasks in the factory the workerscould now work multiple tasks and were not concealed to one specific area of work, this also made the workers more appealing to other factories and made it to where they could work other positions for more money and could not be so easily concealed for one spot.

Explanation:

A+

The aspects of deindustrialization lead to the economic effects that made changes in the dominant economic sectors.

What is de-industrialization ?

The de-industrialization is social and the economic changes that were created due to the removal of the industrial capacity of activity.

The spatial changes in manufacturing employment patterns were a result of the process. The companies may move their industrial activities and manufacturing jobs towards a lower cost of labor. There are some natural places that would be unfit for humans. The construction of the railroads, bridges, the tall buildings, larger ships, etc.,

The growth pole of urban economy as it will attract supporting the businesses such as the retail establishments, restaurants, and other service industries to the city or urban area on a local scale.  The post-Fordism methods gave made changes in the  operation of individual factories.

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Lilly's team had trouble keeping up with all the changes being made to the specifications for the website. They would have greatly benefited from the concept of
A) transparency in the work process
B) outsourcing
C) shared calendars and task bars
D) personal productivity

Answers

Answer:

c

Explanation:

that way they all know what to do

Shared calendars and task bars could have greatly benefited Lilly's team to keep up with all the changes being made to the specifications for the website. Therefore, option B is correct.

What is an website?

A website is a collection of related web pages that are accessible via the internet using a web browser. Websites are typically created and maintained by individuals, organizations, or businesses to provide information, sell products or services, or engage with their audience.

Websites can be static or dynamic, with static websites containing fixed content that rarely changes, and dynamic websites featuring interactive content that is updated regularly.

Websites can be accessed using a unique URL or web address and can include a variety of multimedia elements, such as images, videos, and audio. Websites can be designed using a range of technologies, including HTML, CSS, JavaScript, and server-side scripting languages, among others.

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Fran is a CPA who has a small tax practice in addition to working as the controller for a local manufacturing business. Fran runs her tax practice out of a 150-square foot office in her home where she meets clients and works on their tax returns and researches their tax issues. She meets the exclusive use test for this space. The gross income from her tax practice amounts to $7,500 for the year. Business expenses amount to $1,000. Based on square footage, $4,000 of Fran's mortgage interest and real estate taxes are allocable to the home office. The allocable portion of maintenance, utilities, and depreciation is $4,500. Assuming no other expenses related to the business were incurred, what amount of the maintenance, utilities, and depreciation is deductible by Fran

Answers

Answer:

$ 2,500

Explanation:

It is given that Franc is a certified public accountant(CPA) who is doing small tax practice in addition to the working as a controller of a local manufacturing business. The data provided in the question for his expenses includes maintenance, utilities and depreciation are of level 3 expenses that are limited to a taxable income remaining after allowing the direct business expenses and the mortgage and the real estate taxes.

Therefore, the income limit is  = $ 7,500 - $ 1,000 - $ 4,000

                                                  = $ 2,500

Thus the allowance is limited to value of $ 2,500.

Combined Communications is a new firm in a rapidly growing industry. The company is planning on increasing its annual dividend by 15 percent a year for the next 4 years and then decreasing the growth rate to 3.5 percent per year. The company just paid its annual dividend in the amount of $0.20 per share. What is the current value of one share of this stock if the required rate of return is 15.5 percent

Answers

Answer:

Combined Communications

The current value of one share of this stock if the required rate of return is 15.5 percent is:

= $46.00.

Explanation:

a) Data and Calculations:

Annual dividend = $0.20

Expected growth rate for the next 4 years - 15%

Expected growth rate after 4 years = 11.5% (15% - 3.5%)

Required rate of return = 15.5%

Current Price of the share = Annual Dividend * (1 + Dividend Growth Rate)/ (Required rate of return - Dividend Growth Rate)

= ($0.20 * 1 + 0.15)/ (0.155 - 0.15)

= $0.23/0.005

= $46

Future Price after 4 years = ($0.23 * 1 + 0.115)/(0.155 - 0.115)

= $0.25645/0.04

= $6.41

At the end of 2019, Uma Corporation is considering a major long-term project in an effort competitive in its industry. The production and sales departments have determined the potential annual cash flow savings that could accrue to the firm if it acts soon. Specifically, they estimate that a mixed stream of future cash flow savings will occur at the end of the years 2021 through 2026. The years 2027 through 2031 will see consecutive and equal cash flow savings at the end of each year. The firm estimates that its discount rate over the first 6 years will be 7%. The expected discount rate over the years 2027 through 2031 will be 11%. The project managers will find the project acceptable if it results in present cash flow savings of at least $860,000. The following cash flow savings data are supplied to the finance department for analysis.
a. Determine the value (at the beginning of 2019) of the future cash flow savings expected to be generated by this project.
b. Based solely on the one criterion set by management, should the firm undertake this specific project? Explain.
c. What is the "interest rate risk," and how might it influence the recommendation made in part b? Explain.
Discount rate for years 2020 - 2025 7%
Discount rate for years 2026 - 2030 11%
Cash Present
Year Year (n) Flow Value
2020 1 $110,000
2021 2 120,000
2022 3 130,000
2023 4 150,000
2024 5 160,000
2025 6 150,000
2026 7 90,000
2027 8 90,000
2028 9 90,000
2029 10 90,000
2030 11 90,000
Could you please fill the present value for each year in excel and showing me the formula for each year?
The concept of interest-rate risk states that changes in the interest rates may adversely affect the value of an investor's securities portfolio. While this is not a securities problem, the relationship between the change in rates and the subsequent change in the value of an asset hold true. If the the interest rates were to rise just 1%, the present value of the expected savings would fall below the required $860,000 limit set by mangement.

Answers

Answer:

A. $820,036.47

B. No, the firm should not undertake this specific project

C. If the interest rate go higher by 1 percent the risk is that the present cash flow savings limits of the amount of $860,000 set by the management will fall.

Explanation:

a. Calculation to Determine the value of the future cash flow savings expected to be generated by this project.

PRESENT VALUE

2020 = $110,000/(1.07)^1

2020= $102,803.74

2021= $120,000/(1.07)^2

2021=$104,812.65

2022 =$130,000/(1.07)^3

2022=$106,118.72

2023 =$150,000/(1.07)^4

2023=$114,434.28

2024 =$160,000/(1.07)^5

2021=$114,077.79

2025 =$150,000/(1.07)^6

2025=$99,951.33

2026 =$90,000/(1.11)^7

2026=$433,49.26

2027 =$90,000/(1.11)^8

2027=$39,053.38

2028 =$90,000/(1.11)^9

2028=$351,83.23

2029 =$90,000/(1.11)^10

2029=$31,696.60

2030 =$90000/(1.11)^11

2030=$28,555.49

TOTAL VALUE $820,036.47

Therefore the value of the future cash flow savings expected to be generated by this project is $820,036.47 .

b. Based on the criterion that was set by the management, the firm should NOT undertake this specific project reason been that the total amount of the PRESENT VALUE (PV) cash inflow of the amount of $820,036.47 is LESSER than the present cash flow savings of the amount of $860,000 that was set by the management.

c. Based on the information given in a situation were the interest rate go higher by 1 percent the risk is that the present cash flow savings limits of the amount of $860,000 set by the management will fall.

IBM stock currently sells for 64 dollars per share. The implied volatility equals 40.0. The risk-free rate of interest is 5.5 percent continuously compounded. If you shorted an option on 100 shares of IBM stock with strike price 69 and maturity 9 months, how many shares of stock would you have to buy (sell) to create a delta-neutral hedge

Answers

Answer:

53.19

Explanation:

$64 per share

Implied volatility = 40.0

risk-free rate of interest = 5.5%

number of shares shorted ( N ) = 100

strike price = 69

with maturity = 9 months

Calculate number of shares of stocks you have to be buy(sell) to create a delta-neutral hedge

we will apply the Black Scholes Formula

= N [ (ln(64/69) + (5.5%+(40%)^2 / 2) * (9/12)) / (40%* √(9/12)) ]

= N [ (ln(64/69) + (0.055+(0.40)^2 / 2) * (9/12)) / (0.40* √(9/12)) ]

= N * 0.5319

Number of shares to create a delta neutral hedge = 100 * 0.5319 =  53.19

The number of shares of stock that the person would have to buy in order to be able to create a delta-neutral hedge will be 53.19.

The following can be depicted from the question:

Implied volatility = 40.0Risk-free rate of interest = 5.5%Strike price = 69Number of shares shorted = 100

Therefore, the number of shares to create a delta-neutral hedge will be:

= N[(In64/69) + (5.5% + (40%)² / 2) × (9/12) / (40% × ✓0.75)]

= N[(In0.9275) + (0.055 + 0.40)² / 2) × 0.75 / (0.40 × ✓0.75)

= N × 0.5319

= 100 × 0.5319

= 53.19

Therefore, the number of shares of stock is 53.19.

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Laura smiles as her employees file into the meeting room of the small vet clinic for their weekly staff meeting. Laura has owned the clinic for the last 20 years, but next week will be her last week as owner before she retires and her son Matthew and his wife Ayla take over the clinic. During the meeting, her team members provide Laura with status updates on the work they've been doing. Laura learns that her team has successfully completed their current project. The team members have now dispersed to focus on other projects or responsibilities. Which stage of team development does this represent

Answers

Answer:

Adjourning

Explanation:

The adjourning is the stage where the team would be disperse when the project is finished

As in the given situation, since Laura's team has completed the project and they are moved to the other responsibilities

So as per the given situation, the team development represent the adjourning stage

hence, the same is relevant and considered too.

Sheffield Company is working on two job orders. The job cost sheets show the following.

Job 201 Job 202
Direct materials $7,150 $9,300
Direct labor 3,850 7,800
Manufacturing overhead 5,200 9,800

Required:
Prepare the three summary entries to record the assignment of costs to Work in Process from the data on the job cost sheets.

Answers

Answer:

See below

Explanation:

A.

Work in process inventory Dr $16,450

------------- Raw material inventory

$7,150 + $9,300 Cr $16,450

B.

Work in process inventory Dr $11,650

Factory labor

-----------------$3,850 + $7,800 Cr $11,650

C.

Work in process inventory Dr $15,000

Manufacturing overhead

$5,200 + $9,800 Cr $15,000

Major retail firms such as Walmart have used data mining to customize the product offerings for each store.

t or f

Answers

Answer
False
Explanation
Data mining is the process of turning raw data into useful information
Data mining is turning raw data into useful info so its false

mention any three differences between bookkeeping and accounting​

Answers

Answer and Explanation:

The three differences between the bookkeeping and accounting is as follows:

1. The preparation of the financial statements would not be part of this but it should be the part of the accounting

2. The bookkeeping does not required any kind of skill set but in the accounting it require skill set to perform the calculations

3. Bookkeeping does not do any kind of analysis but the accounting perform the analyses, it use the bookkeeping information so that it would help to interpret the data.

Big Ideas: The following Big Ideas are intended to provide clear focus and purpose to the lessons. Read each statement and think about how what you have learned will affect your current and future decisions.
1. Personal finance is 80% behavior and 20% head knowledge.
2. Many Americans are buried in debt.
3. Learn the language of money!

Answers

Answer:

Overall, each idea provides the notion that you need to learn about financial education and how financial security will impact a person's present and future life.

Explanation:

1- Personal finances correspond to 80% of behavior and 20% of head knowledge, due to the fact that it is important to learn about financial education in theory, but it is the set of balanced actions on how to deal with money that will impact fact about your financial life. That is, how you deal with the money you have is what it dictates if you have financial intelligence.

2- Many Americans are buried in debt many times for not seeking specific knowledge about finance, or for having the knowledge but not applying it. It is necessary for society to be aware of the importance of knowing how to manage your money, how to make investments, how to consume healthily and how to deal with your money in an advantageous way.

It is also necessary that there is more information available on financial education in social institutions and that this concept be more widely disseminated and discussed in society.

3- Learning the language of money means knowing how to manage your money. People often make harmful financial decisions without being aware of the impact that such decisions will have on their present and future. Knowing how much you earn, how much you spend and how much you save, is essential to keeping your finances balanced.

People can start by creating monthly spreadsheets to control their spending, there are several ways to know where your money is going and if it matches your life goals.

There is also a lot of information available on the internet about investments, how to invest in the short and long term and how to make money effectively.

Suppose 70% of all companies are classified as small companies and the rest as large companies. Suppose further, 82% of large companies provide training to employees, but only 18% of small companies provide training. A company is randomly selected without knowing if it is a large or small company; however, it is determined that the company provides training to employees.
What are the prior probabilities that the company is a large company or a small company? (Round the answers to 2 decimal place.)
p(small) =
p(large) =
What are the revised probabilities that the company is large or small? (Round your answers to 4 decimal places.) p(small) =
p(large) =
Based on your analysis, what is the overall percentage of companies that offer training? (Round your answer to 1 decimal place.)
Percentage = %

Answers

Answer:

a) p(small) = 0.126

 p(large) = 0.246

b) p(small) = 0.6613

 p(large) =  0.3387

c) 37.2%

Explanation:

A) determine that the company picked is a large company or small company

condition : the company provides training to its employees

Given data:

p( small ) = 0.7,  p( large ) = 0.3,  p( training ∩ small ) = 0.18,  p( training ∩ large ) = 0.82 ,  p( No-training ∩ small ) = 0.82 ,  p( no-training ∩ large ) = 0.18

A) hence the probability of picking a small company that provides training

P( small | training ) =  P(Training ∩ Small)* P(Small) = 0.18 * 0.7 = 0.126

Probability of picking a large company that provides training

P( large | training ) = P(training ∩ Large) *P(Large) = 0.82 * 0.3 = 0.246

B) Determine the revised probabilities that company picked is large or small

Revised probability  for a large company; P( large | training  )

P(Large | training) = P(Large ∩ training) / P(training)

                              = 0.246 / ( 0.126 + 0.246 ) = 0.6613

P( small | training ) = P( small ∩ training ) / P(training )

                               = 0.126 / ( 0.126 + 0.246 ) = 0.3387

C) Overall percentage of companies that offer training

p( training ) = 0.126 + 0.246  = 0.372 = 37.2%

On December 31, Year 1, Ott Co. had investments in marketable debt securities as follows: Amotized Cost Market value Mann Co. $10,000 $8,000 Kemo, Inc. $9,000 $10,000 Fenn Corp. $11,000 $9,000 $30,000 $27,000 The Mann investment is classified as held-to-maturity, while the remaining securities are classified as available-for-sale. Ott does not elect the fair value option for reporting financial assets. Ott's December 31, Year 1, balance sheet should report total marketable debt securities as

Answers

Answer:

$29,000

Explanation:

The Held-to-maturity securities to be carried at amortized cost

The available-for-sale & trading securities to be carried at fair value (FV).

Therefore, the investment portfolio is reported at the following amounts:

Mann Co.   $10,000 (Cost)

Kemo, Inc.  $10,000 (Fair value)

Fenn Corp. $9,000 (Fair value)

Total           $29,000

So, Ott's December 31, Year 1, balance sheet should report total marketable debt securities as $29,000

Soybeans and corn are both used as animal feed. (70% of Soybeans are used as animal feed, and Corn is the primary animal feed in the US.) Also, on many farms, farmers can grow either soybeans or corn. Ethanol is a fuel derived from corn. Ceteris parabus: If demand for ethanol fuel increases causing the equilibrium price of corn to increase, what will happen to the market for soybeans

Answers

Answer:

there would be a decrease in the equilibrium quantity and an increase in the equilibrium price of soybeans

Explanation:

if equilibrium price of corn increases, farmers would want to plant more corn. Due to the fact farmers  can grow either soybeans or corn, farmers would choose to grow corn. Thus the supply of soybeans would fall. this would shift the supply curve for soybeans to the left. As a result,  here would be a decrease in the equilibrium quantity and an increase in the equilibrium price of soybeans

Marginal Cost of Bikes $70 This graph shows the marginal costs of each bike, along with the market price. Select the correct answer from the options available. Based on this graph, at which level of production does the producer's profit stop increasing? $60 Market Price $50 $40 Marginal Cost O bike 4 O bike 5 O bike 6 $30 $20 O bike 7 $10 0 Bike 1 Bike 2 Bike 3 Bike 4 Bike 5 Bike 6 Bike 7​

Answers

Answer:D) Bike 7

Explanation:

Answer:

D, bike 7

Explanation:

Sampson Company's accounting records show the following for the year ending on December 31, 2022. Purchase Discounts $ 11200 Freight-in 15600 Purchases 700020 Beginning Inventory 47000 Ending Inventory 57600 Purchase Returns and Allowances 12800 Using the periodic system, the cost of goods purchased is $660420. $717220. $708420. $691620.

Answers

Answer: $691620

Explanation:

Using the periodic system, the cost of goods purchased will be:

Purchases = 700020

Add: Freights = 15600

Less: Purchase discount = 11200

Less: Purchase return = 12800

Cost of goods purchased = 691620

Journalize the following adjustments.
(1) Services performed but unbilled and uncollected on July 31 were $1,700.
(2) Depreciation on equipment for the month was $180.
(3) One-twelfth of the insurance paid $1,800 expired.
(4) An inventory count shows $320 of cleaning supplies purchased $900, on hand on July 31.
(5) Accrued but unpaid employee salaries were $400.

Answers

Services performed (July 31) - $1,700
Deprivation of equipment (July) - $180
Insurance partially paid (July) - $1,800
Inventory count (July 31) - $1,220
Employee salaries (July) - $400
Total cost in July - $ 5,300

Hope this helps :)

The following adjustments.

Services performed (July 31) - $1,700

Deprivation of equipment (July) - $180

What are the Services?

If you are at someone's service, you are doing her bidding. When the maintenance wiz repairs the photocopier or the mechanic services your car, the word "service" can also refer to a verb that means "to fix." A ceremony is sometimes referred to as a service in the church. Service definitions. an act of assistance or support.

Insurance partially paid (July) - $1,800

Inventory count (July 31) - $1,220

Employee salaries (July) - $400

Total cost in July - $ 5,300.

Therefore, the following adjustments. Services Performed

Learn more about Services here:

https://brainly.com/question/29457094

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For each of the following independent cases, use FIFO costing to determine the information requested. Required: a. In the beginning inventory, 5,000 units were 40 percent complete with respect to materials. During the period, 40,000 units were transferred out. Ending inventory consisted of 7,000 units that were 70 percent complete with respect to materials. How many units were started and completed during the period

Answers

Answer:

$35,000

Explanation:

Units started and completed means that out of the units completed and transferred, how many were started during the period. This figure is calculated in physical terms only. So there is no need to express any units in their equivalents.

So, this gives us an idea of how to calculate this :

Units started and completed = Units Completed and Transferred - Units in Beginning Work in Process

therefore,

Units started and completed = 40,000 units - 5,000 units = $35,000

FIFO that stands for first in first out is termed as the accounting method that calculates the depreciated amount of the assets over a period of time. It operates with the assumption that the leftover stock contains the parts of the stock that was last purchased.  

35,000 units were started and completed during the period.  

The term "units begun and finished" refers to how many units were started and completed during the time. This number would be only calculated in physical units. As a result, no units must be expressed in their equivalents.

The formulae to calculate the units of the beginning and the end is:

Units started and completed = Units Completed and Transferred - Units in Beginning Work in Process

Therefore,

Units started and completed = 40,000 units - 5,000 units = 35,000 units

To know more about the FIFO and determining the units, refer to the link below:

https://brainly.com/question/23326059

Firm A plans to introduce a new smart phone which has a potential market of 1 million customers. The marketing research conducted by the firm shows that 40% of the customers will buy t if the phone is priced at no more than S300 and the other 60% of the Customers will only buy it if the phone is priced at no more than $250.
Which of the following pricing strategies is best to help the firm achieve its maximum revenue?
a. Price it at $250 and $300 and use a discrimination strategy to reach the two segments of the market
b. Price it at the middle of the two prices ($250+$300y2-$275)
c. Price it at $250 and use the pull strategy
d. Price it at $300 and use the pull strategy

Answers

Answer:

a. Price it at $250 and $300 and use a discrimination strategy to reach the two segments of the market

Explanation:

In order to maximize the revenue the price must be applied. But at the same time the first have to use the price discrimination strategy for reaching the two segments

So, The maximized revenue is  

= (1,000,000 × 0.40 × $300 ) + (1,000000 × 0.60 × $250 )

= 120 million + 150 million

= $270 million

SO it would be lies in middle of $250 and $300

Hence, the first option is correct

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