Tetious Dimensions is introducing a new product and has an expected change in net operating income of $790,000. Tetious Dimensions has a 30 percent marginal tax rate. This project will also produce $190,000 of depreciation per year. In addition, this project will cause the following changes in year 1: Without the Project With the Project Accounts receivable $5,000 $84,000 Inventory 98,000 184,000 Accounts payable 75,000 117,000 What is the project's free cash flow in year 1? The free cash flow of the project in year 1 is $ 701000. (Round to the nearest dollar.)

Answers

Answer 1

Answer:

$620,000

Explanation:

to determine the net cash flow generated by the project, we can use the indirect method to determine cash flows:

net income = $790,000 x (1 - 30%) =               $553,000

net income adjustments:

depreciation expense                              $190,000increase in accounts payable                   $42,000increase in accounts receivable             ($79,000)increase in inventory                                ($86,000)

Project's cash flow                                           $620,000

                                       Without the          With the         change

                                       project                  project

Accounts receivable     $5,000                  $84,000        $79,000

Inventory                     $98,000                 $184,000        $86,000

Accounts payable       $75,000                  $117,000        $42,000


Related Questions

Using both the supply and demand for bonds and liquidity preference framework, show how interest rate are affected when the riskiness of bonds rises. Are the results the same in the two frame works

Answers

Answer:

Yes, the results are the same in both frameworks. Please see below for explanation.

Explanation:

With regards to the bond supply and demand framework, people will look to buy more bonds since they are more wealthy now. Hence, the supply of bonds will increase. The supply curve and the demand curve will both move to the right, with the former shifting more than the latter. The equilibrium interest rate will increase.

With regards to the liquidity preference framework, once the economy experiences a positive shift, there will also be an increase in the demand for money. People will make an increased number of transactions as well and hence, the demand curve will move towards the right. The equilibrium interest rate will rise too.

A government worker surveys a number of households and comes up with the following information: there were a total of 90 people in the households, 10 of the people were children under 16, 10 of the people were retired but still capable of working, 35 people had full-time jobs, 5 had part-time jobs, 5 were stay-at-home parents, 5 were full-time students over the age of 16, 5 were disabled people who could not work, 10 people had no job but were looking for jobs, and there were 5 people who wanted a job but were not looking for a job.

According to the information in the survey, the unemployment rate is:_______

Answers

Answer:

27%

Explanation:

Number of Persons in the Household = 90

Neither Employed Nor Unemployed

Children Under 16 =10Disabled = 5Retired =10Stay at Home Parents = 5Full Time Students over the age of 16= 5

Total =35

Unemployed

10 people had no job but were looking for jobs5 people who wanted a job but were not looking for a job.Total =15

Employed

35 people had full-time jobs5 had part-time jobs

Total =35+5=40

Total Labour Force = Unemployed +Employed = 40+15 =55

Unemployment Rate = (Unemployed People / Total Labor) x 100

=15/55 X 100

=27%

According to the information in the survey, the unemployment rate is: 27%

A new company plans to lose money for the first 5 years of its existence. They think they will lose $4,000,000 in year 1 and the losses are expected to decrease by $150,000 per year for the next three years. At 8% MARR what is the Annual Worth of their losses

Answers

Answer:

The answer is $3,789.363

Explanation:

Solution

Given that:

For the first 5 years of functioning, a new company plans to lose money.

In the first year  they think they will lose money of the amount = $4,000,000

The expected decrease (losses) is =$150,000 (next three years)

MARR = 8%

Now

We find the annual worth losses which is given below:

Annual worth  = $4,000,000 - $150,000(A/G, 8%, 4)

(A/G,i, N) = 1/i - N/(1 +i)^N -1

= 1/0.08 - 4/(1 + 0.08)^4 -1

= 12.5 -4/1.360488961 -1

=12.5 - 11.09606977

=1.40425

Thus,

AW = $4,000,000 - $150,000 ( 1.40425)

AW = $4,000,000 -$210637.5

AW = $3,789. 363

Therefore, the annual worth pf their losses is $3,789.363

Remsco has taxable income of $61,000 and a charitable contribution limit modified taxable income of $72,500. Its charitable contributions for the year were $7,540. What is Remsco's current-year charitable contribution deduction and contribution carryover

Answers

Answer:

Remsco's current-year charitable contribution deduction is $7,250

Contribution carryover is $ 290

Explanation:

Taxable income = $61,000

Charitable contribution limit modified taxable income = $72,500

Charitable contributions for the year = $7,540

Since, charitable contribution deduction is limited to 10% of charitable contribution limit modified taxable income ,

Remsco's current-year charitable contribution deduction = $72,500 x 10%

= $7,250

Therefore, contribution carryover = $7,540 - $7,250 = $ 290

Closet Links Clothing Company provided the following manufacturing costs for the month of June. Direct labor cost $ 132 comma 000 Direct materials cost 83 comma 000 Equipment depreciation ​(straightminus​line) 20 comma 000 Factory insurance 18 comma 000 Factory​ manager's salary 10 comma 000 ​Janitor's salary 3 comma 000 Packaging costs 19 comma 800 Property taxes 16 comma 000 From the above​ information, calculate Closet​ Link's total variable costs.

Answers

Answer:

Closet​ Link's total variable costs is $234,800

Explanation:

Given:

Direct labor cost = $ 132,000

Direct materials cost = $83,000

Equipment depreciation ​(straight-​line) = $20,000

Factory insurance = $18,000

Factory​ manager's salary = $10,000 ​

Janitor's salary = $3,000

Packaging costs = $19,800

Property taxes = $16,000

Total variable costs = Direct materials cost + Direct labor cost + Packaging costs

= $83,000 + $132,000 + $19,800 = $234,800

Street & Smith publishes the same baseball magazine with exactly the same stories but with 16 different covers to appeal to baseball fans in 16 different regions of the U.S. What is the market segmentation strategy?

Answers

Answer:

The answer is 'One product and multiple market segments'

Explanation:

The market segmentation strategy here is One product and multiple market segments.

The product is one product(the magazine story) and this one product (same story) covers 16 different regions of the U.S i.e the same product is selling in 17 market segments.

The advantage of this strategy is that it helps to avoid the additional costs of developing and producing additional versions of the product.

The last step in the marketing process often includes: collecting the cash from sales to consumers. developing a written report to summarize the results of the period's marketing activities. deciding the best way to distribute the product. building relationships with customers.

Answers

Answer: developing a written report to summarize the results of the period's marketing activities.

Explanation:

The last step in the marketing process often is developing a written report to summarize the results of the period's marketing activities.

Developing a written report to summarise the results of the marketing activities is necessary in order to evaluate the performance of the marketing activity and also learn from past mistakes which have previously affected the company.

These are vital in order to capture a good market share in the future and also achieve organizational goals.

ABC Appliance offers a warranty requiring an annual fee. The warranty may be purchased at the time of sale or at any time within the first year after the appliance was purchased. The warranty fee after the date of purchase is twice the time-of-purchase fee. When asked why the fee was higher after the date of purchase, ABC's president said, "Buying a warranty is voluntary. We've noted that those who buy the warranty after the purchase date have a greater need for service." Charging the same rate or a lower rate after the date of purchase would expose ABC to what problem that also impacts private insurers?

Answers

Answer: adverse selection

Explanation:

Adverse selection is a situation whereby the sellers possesses information that the buyers do not have. It may also be the other way round whereby the buyers have information which the sellers don't have regarding the quality of a product.

There is information failure between both parties; typically, it's usually the sellers who has more information. Therefore, base on the scenario above, charging same rate or lower rate after the date of the purchase would expose ABC to adverse selection problems.

Question 16 (3 points) The 2011 and 2012 Balance Sheets for Jacob, Inc. contained the following entries: 12/31/201112/31/2012 Accounts receivable$206$116 Inventories$590$603 Net fixed assets$102$307 Accounts payable$329$333 Jacob had materials purchases in 2011 of $1,689 and materials purchases in 2012 of $2,770 . What did Jacob record as Cost of Goods Sold (COGS) on its 2012 income statement

Answers

Answer:

$2,857

Explanation:

Cost of goods sold (COGS) refers to the relevant cost incurred to acquire or produce the products being sold a company during a particular period.

The formula for calculating the COGS is as follows:

COGS = Beginning inventories + Purchases - Ending inventories

From the question, we have the following for 2012:

Beginning stock = $590

Purchases = $2,770

Ending inventory = 503

Therefore, we have:

COGS for 2012 = $590 + $2,770 - $503 = $2,857

Therefore, Jacob should record $2,857 as Cost of Goods Sold (COGS) on its 2012 income statement.

Monson sells 29 units for $50 each on December 15. Monson uses a perpetual inventory system. Determine the costs assigned to ending inventory when costs are assigned based on the weighted average method. (Round your per unit costs to 2 decimal places.)

Answers

The complete question:

Trey Monson starts a merchandising business on December 1 and enters into the following three inventory purchases. Also, on December 15, Monson sells 29 units for $50 each.

Purchases on December 7 20 units at $20.00 each

Purchases on December 14 34 units at $30.00 each

Purchases on December 21 30 units at $36.00 each

Monson uses a perpetual inventory system. Determine the costs assigned to ending inventory when costs are assigned based on the weighted average method. (Round your per-unit costs to 2 decimal places.)

Answer:

Trey Monson

Determination of the cost of Ending Inventory based on the Weighted Average Method:

Date                         Quantity    Unit Cost     Total  Cost

Dec. 7 Purchase                   20       $20                 $400

Dec. 14 Purchase               34         30                 1,020

Total                               54         26.30       $1,420 .20

Dec. 15 Sale                      -29         26.30          -762.70

Dec 15 Balance               25         26.30         $657.50

Dec. 21 Purchase                 30              36                   1,080

Dec. 21 Available                 55              31.59            $1,737.50

Dec. 31 Ending Inventory  55             $31.59          $1,737.50

Explanation:

To use the weighted average method, we divide the cost of goods available for sale by the number of units available for sale, which yields the weighted-average cost per unit.  The cost of goods available for sale is the sum of beginning inventory and net purchases.

Big Canyon Enterprises has bonds on the market making annual payments, with 17 years to maturity, a par value of $1,000, and a price of $969. At this price, the bonds yield 8.1 percent. What must the coupon rate be on the bonds?

Answers

Answer:

7.8%

Explanation:

For computing the coupon rate first we have to determine the PMT by using the PMT formula which is shown in the attachment below:

Given that,  

Present value = $969

Future value or Face value = $1,000  

RATE =8.1%

NPER = 17 years

The formula is shown below:  

= PMT(RATE;NPER;-PV;FV;type)  

The present value come in negative  

So, after applying the above formula, the PMT is $77.58

Now the coupon rate is

= $77.58 ÷ $1,000

= 7.8%

Suppose that you are the manager and sole owner of a highly leveraged company. All the debt will mature in one year. If at that time the value of the company is greater than the face value of the debt, you will pay off the debt. If the value of the company is less than the face value of the debt, you will declare bankruptcy and the debt holders will own the company.


a) Express your position as an option on the value of the company.


b) Express the position of the debt holders in terms of options on the value of the company.


c) What can you do to increase the value of your position?

Answers

Answer:

From my position as an option on the value of the company, the stance or view of the owner is a call option on value of company strike face of debt

Secondly, debt holders have systematically sold a put option value of company strike at face of debt.

Now, to be able to increase or raise the value call option it includes he following, In making sure to raise the value of the company, To boost the unpredictability of the company.

Explanation:

Solution

(a) The position of the owner is a call option on value of company strike at face of debt

(b)The debt holders have efficiently sold a put option on value of company  strike at face of debt.

(c) To be able to increase the value option call the following are listed below:

Endeavor or make sure to raise the value of the companyBoost the volatility of the company.

Daniel acquires a 30 percent interest in the PPZ Partnership from Paolo, an existing partner, for $48,000 of cash. The PPZ Partnership has borrowed $19,000 of recourse liabilities as of the date Daniel bought the interest. What is Daniel's basis in his partnership interest

Answers

Daniel’s outside basis in his partnership Interest is $42, 000

Pettygrove Company had 1,700,000 shares of $10 par value common stock outstanding. The amount of additional paid-in capital is $8,500,000, and Retained Earnings is $2,550,000. The company issues a 2-for-1 stock split. The market price of the stock is $11. What is the balance in the Common Stock account after this issuance

Answers

Answer:

$17,000,000

Explanation:

Balance in common stock after the issuance = $1700,000 x $10

Balance in common stock after the issuance = $17,000,000

You can't find difference between balance of common stock, additional paid-in capital, and retained earnings when a company issues a stock split But there would be surely a change in par value and number of outstanding shares. Market value of share will either increase or decrease.

QS 9-13 Note receivable interest and maturity LO P4 On December 1, Daw Co. accepts a $12,000, 45-day, 7% note from a customer. (1) Prepare the year-end adjusting entry to record accrued interest revenue on December 31. (2) Prepare the entry required on the note's maturity date assuming it is honored. (Use 360 days a year.)

Answers

Answer and Explanation:

The journal entries are shown below;

a. Interest receivable Dr ($12,000 × 7% × 30 days ÷ 360 days) $70

        To Interest revenue $70

(Being the interest revenue is recorded)

For recording this we debited the interest receivable as it increased the asset and credited the interest revenue as it also increased the revenue

b. Cash Dr $12,105

           To interest receivable  $70

           To interest revenue ($12,000 × 7% × 15 days ÷ 360 days) $35

           To Note receivable $12,000

(being cash received is recorded)

For recording this we debited the cash as it increased the assets and credited the interest receivable, interest revenue and note receivable as it decreased the asset and increased the revenue

Brooke Hubert works for MRK all year and earns a monthly salary of $ 11 comma 900. There is no overtime pay. Brooke​'s income tax withholding rate is 10 % of gross pay. In addition to payroll​ taxes, Brooke elects to contribute 5 % monthly to United Way. MRK also deducts $ 125 monthly for​ co-payment of the health insurance premium. As of September​ 30, Brooke had $ 107 comma 100 of cumulative earnings. LOADING...​(Click the icon to view payroll tax rate​ information.) Requirements 1. Compute Brooke​'s net pay for October. 2. Journalize the accrual of salaries expense and the payments related to the employment of Brooke Hubert.

Answers

Answer:

1. Compute Brooke​'s net pay for October

Brooke's gross monthly salary = $11,900

- federal income taxes withholdings = ($1,190)

- contribution to United Way = ($595)

- health insurance = ($125)

- social security = 6.2% x $11,900 = ($737.80)

- medicare = 1.45% x $11,900 = ($172.55)

net pay = $9,079.65

2. Journalize the accrual of salaries expense and the payments related to the employment of Brooke Hubert.

We must include here FUTA taxes paid by the employer. In this case, since we are not given the state unemployment (SUTA) tax rate, we can only calculate the federal unemployment tax 6% x $11,900 = $714. Both the employee and employer pays FICA taxes in an equal amount. The amount that is withheld from the employee's paycheck is identified as FICA tax withholding.

October 31, 202x

Dr Wages expense 11,900

Dr FICA taxes expense 910.35

Dr FUTA taxes expense 714

    Cr Federal income tax withholding payable 1,190

    Cr FICA tax (social security) withholding payable 737.80

    Cr FICA tax (social security) payable 737.80

    Cr FICA tax (medicare) withholding payable 172.55

    Cr FICA tax (medicare) payable 172.55

    Cr FUTA tax payable 714

    Cr Health insurance payable 125

    Cr United Way payable 595

    Cr Wages payable 9,079.65

From 2010 to 2011, nation A's real GDP increased from $100 billion to $106 billion and its population grew from 50 million to 51 million. As a result, real GDP per capita _____ because real GDP rose _____ than the population.

Answers

Answer:

As a result, real GDP per capita WILL INCREASE because real GDP rose MORE than the population.

Explanation:

increase in real GDP = $106 - $101 = $5 billion, or 4.95%

population increase = 51 - 50 = 1 million people, or 2%

real GDP per capita 2010 = $101,000 / 50 = $2,020

real GDP per capita 2011 = $106,000 / 51 = $2,078

since the real GDP increased by almost 5%, while the population increased only by 2%, the real GDP per capita will increase by 2.9%

The Morris Corporation has $350,000 of debt outstanding, and it pays an interest rate of 8% annually. Morris's annual sales are $1.75 million, its average tax rate is 30%, and its net profit margin on sales is 8%. If the company does not maintain a TIE ratio of at least 3 to 1, its bank will refuse to renew the loan and bankruptcy will result. What is Morris's TIE ratio? Do not round intermediate calculations. Round your answer to two decimal places.

Answers

Answer:

8.14 times

Explanation:

The computation of the Time interest earned ratio is shown below:

As we know that

Times interest earned ratio = (Earnings before interest and taxes) ÷ (Interest expense)

where,

Earnings before interest and taxes = Income before income tax for the year + Interest expense

But before tha,  we need to do the following calculations

The interest amount  is

= $350,000 × 0.08

= $28,000

The net profit is

= $1,750,000 × 8%

= $140,000

The EBIT is

= Profit before tax + interest expense

= $140,000 ÷ (1 - 0.30) + $28,000

= $200,000 + $28,000

= $228,000

And, the interest expense is $28,000

So, the TIE ratio is

= $228,000 ÷ $28,000

= 8.14 times

g Suppose the banking system has $100,000 in outstanding deposits and actual reserves of $50,000. Using the simple money multiplier formula (i.e., individuals hold no cash), if the required reserve ratio is 40%, the maximum possible amount that the banking system can now add to the money supply is:Group of answer choices$15,000$20,000$25,000$40,000

Answers

Answer: $25,000

Explanation:

The Money Multiplier allows us to calculate how much money banks can create in an economic given a certain reserve ratio.

The formula is;

Money Multiplier = 1 /reserve ratio

= 1/ 0.4

= 2.5

The reserve ratio is 40% which means the bank should be holding 40% of deposits as reserves.

= 100,000 * 40%

= $40,000

Yet they are holding $50,000. They are holding $10,000 more than required. Should they release that $10,000 then they will create;

= 10,000 * money Multiplier

= 10,000 * 2.5

= $25,000

In 2016, Akin Company sold 3,000 units at $750.00 each. Variable expenses were $375.00 per unit, and fixed expenses were $130,000. The same selling price is expected for 2017. Akin is tentatively planning to invest in equipment that would increase fixed costs by 17.00%, while decreasing variable costs per unit by 20.00%. What is the company's break-even point in units for 2017?

Answers

Answer:

338

Explanation:

Break even point = F/ P - V

F = fixed cost

P = price

V = variable cost

Change in fixed cost = $130,000 × 1.17 = $152,100

Change in variable cost = $375.00 × 0.80 = $300

$152,100 / $750.00 - $300 = $152,100 / $450 = 338

I hope my answer helps you

Three identical units of merchandise were purchased during July, as follows: Date Product Basic H Units Cost July 3 Purchase 1 $35 10 Purchase 1 36 24 Purchase 1 37 Total 3 $108 Average cost per unit $36 Assume one unit sells on July 28 for $45. Determine the gross profit, cost of merchandise sold, and ending inventory on July 31 using the (a) first-in, first-out, (b) last-in, first-out, and (c) average cost flow methods.

Answers

Answer and Explanation:

The computation is shown below:

Particulars  Gross profit   Cost of merchandise sold  Ending inventory

a. FIFO           $10                $35                                       $73

                   ($45 - $35)                                                    ($108 - $35)

It takes the first cost per unit

b. LIFO            $8                $37                                        $71

                  ($45 - $37)                                                      ($108 - $37)

It takes the last cost per unit

c. Average cost $9              $36                                        $72

                 ($45 - $36)                                                       ($45 - $36)    

It takes the average cost per unit

Which of the following statements is most correct? a. All else equal, if a bond’s yield to maturity increases, its price will fall. b. All else equal, if a bond is down graded by the rating agencies its yield to maturity will increase. c. If a firm has two bond issues that are identical except one is subordinate to the other, the subordinate issue will have a higher yield to maturity than the other issue. d. A B and C are correct. e. None of the above are correct

Answers

Answer: d. A B and C are correct.

Explanation:

A bond's price and it's Yield to Maturity (YTM) are inversely related such that when Yield to Maturity rises, the price of the bond falls. This is a because a higher YTM signifies that the bond is riskier so it will compensate by being cheaper.

If a bond is downgraded by Ratings agencies then it means that the bond is now riskier. As it is riskier investors will charge more interest for taking on the risk. The interest is the YTM and so it rises.

A Subordinate bond means that if the company were to go into bankruptcy for instance, the Subordinate bond would only be paid for after the bond that is not Subordinated. This means that there is a chance that Subordinate bond holders will not get anything from the liquidation of the company. Investors will therefore charge a higher YTM to cater for the risk that this happens.

Suppose a firm’s sales for the year = $1200 and its average receivables balance is $200. What is the firm’s Accounts Receivable Turnover Ratio, expressed in days (not times per year)?

Answers

Answer:

61 days

Explanation:

Accounts receivable turn over ratio is an efficiency ratio that is used to calculate how efficiently a company is receiving its sales on account payments . This measures the number of times in a period that a company collects its average accounts receivable.

When expressed in days , it reveals the number of days it takes a sales on account customer to make payment

Workings

Annual sales = 1200

Average receivable balance = 200

Receivable turnover ratio = Annual sales /average receivable balance

1200/ 200 = 6

Account receivable turnover ratio in days = 365/receivable turnover ration

365/6 = 60.8 days = approximately 61 days

This shows that it takes a customer approximately 61 days to pay their purchase on account which

g A particular brand of toothpaste costs 4 British pounds in London. The nominal exchange rate is .80 and the real exchange rate is about 1.16. These numbers imply that the U.S. price of the same toothpaste is about a. $5.79 b. $4.29 c. $3.70 d. $2.76

Answers

Answer:

The answer is option (d)$2.76

Explanation:

Solution

Given that:

The cost of a particular brand of toothpaste = 4 pounds

The exchange rate = .80

Real exchange rate = 1.16

Now

Real exchange rate is given as:

R = real exchange rate

e = nominal exchange rate

PF = foreign price

P = domestic price

Suppose we say that U.S. is a domestic country and British is a foreign country we have the following formula below:

R =  e(PF/P)

R = 1.16

e = 0.80

PF = 4

Thus

R =  e(PF/P)  

1.16 = 0.80(4/P)

P = 3.2/1.16

= 2.7586207

= $2.76

Therefore, The U.S rice of the same toothpaste is about $2.76

Cherokee Spring Mill produces four varieties of corn meal based on how finely the corn is ground. The mill makes long production runs of high volume. Cherokee Spring Mill uses a(n) _____ process.

Answers

Answer:

The correct answer is "continuous"

Explanation:

A continuous process is also called continuous production. In a continuous process, materials being processed for example the four varieties of cornmeal used in the question above are undergoing continuous chemical reactions or physical processing which involves mechanical treatment to ensure a final product without any break in time, substance.

A continuous process is a process where the materials to be used are also processed. Here, production is uninterrupted.

A continuous process has advantages such as, it is cheaper making use of concurrent running of production. It is also a simple process with the aim of minimizing wastage. One of the disadvantages is the maintenance cost of the equipment used.

Kingbird Company leased equipment from Costner Company, beginning on December 31, 2019. The lease term is 4 years and requires equal rental payments of $32,230 at the beginning of each year of the lease, starting on the commencement date (December 31, 2019). The equipment has a fair value at the commencement date of the lease of $120,000, an estimated useful life of 4 years, and no estimated residual value. The appropriate interest rate is 5%. Prepare Kingbird's 2019 and 2020 journal entries, assuming Kingbird depreciates similar equipment it owns on a straight-line basis.
Date Account Titles and Explanation Debit Credit

Answers

Answer:

Kingbird's 2019 and 2020 journal entries, assuming Kingbird depreciates similar equipment it owns on a straight-line basis is prepared in the table below.

_____________________________

Date: 12/31/2019

Account: Right of use asset. Debit: $120,000

Account: Lease liability. Credit: $120,000

(To record lease liability)

_____________________________

Date: 12/31/2019

Account: Lease liability. Debit: $32,230

Account: Cash. Credit: $32,320

(To record lease payment)

_____________________________

Date: 12/31/2020

Account: Interest Expense ($120,000-$32,230)*5%.  Debit: $4,389

Account: Lease Liability (Plug in) ($32,320 - $4,389). Debit: $27,841

Account: Cash.  Credit: $32,320

______________________________

Date: 12/31/2020

Account: Amortization Expense. Debit: $30,000

Account: Right of use asset. Credit: $30,000

(To record amortization) $120,000/4 years

_____________________________

Cullumber Company purchased machinery on January 1 at a list price of $320000, with credit terms 4/10, n/30. Payment was made within the discount period. Cullumber paid $21750 sales tax on the machinery and paid installation charges of $5900. Prior to installation, Cullumber paid $11200 to pour a concrete slab on which to place the machinery. What is the total cost of the new machinery

Answers

Answer:

the total cost of the new machinery is $302,550

Explanation:

Cost of a Property Plant and Equipment (PPE) item includes Purchase price of asset and other costs directly incurred in bringing the asset in the location and condition required by management for operation excluding taxes that can be claimed.

Thus the Cost of this Machinery Can be Calculated as :

List Price                                     $320,000

Less Cash Discount at 4%           ($12,800)

Purchase Price                           $307,200

Less Sales Tax                             ($21,750)

                                                    $285,450

Add installation charges                $5,900

Add Cost of concrete slab            $11,200

Total Cost of Machinery            $302,550

Last winter, your service fraternity volunteered at an elementary school in a lower income neighborhood in your city. You noticed many of the children did not have hats or mittens to wear in the cold weather. You decided to start a business that will provide hats and mittens to children in need. You quickly realize you will need help in this venture and set out to find a cofounder. Which of the following characteristics and traits would you like to see in a cofounder?
A) Persistent.
B) Economically motivated.
C) Hard working.
D) Creative.

Answers

Answer:

A) Persistent.

C) Hard-working.

D) Creative.

Explanation:

In the given situation, it is mentioned that an individual wants to start a business that deals in hats and mittens so the needs of the children could be fulfilled. But for that,  we need to find out a cofounder that should be have following traits and characteristics

a. Persistent: The person should be trying his best o achieve it rather than escape from it

b. he should be hardworking so that every child's need could be fulfillled

c. He should be creative or we can say who bring innovative ideas to the firm so that the people get attracted to the company products so that the sale of the firm could rise up

There is often litter along highways but rarely in people's yards. Which of the following statements help explain this observation?

a. Littering on the highway generates a positive externality.
b. The private cost of littering on the highway is low.
c. The private cost of littering on your own yard exceeds the social cost.

Answers

Answer:

The answer is A and C

Explanation:

Solution

Social costs refers to the total cost of an activity incurred by society.

Private costs are direct costs incurred by an individual

Frequently there is liter along the high ways but rarely in people's yards because  the social cost of littering is more than private cost. since the society must bear the negative externality, the social cost is more and the private cost is less.

The private cost is higher when one liters on his own yard as the cost is only borne or carried by the owner and not the society.

The internal financial statements of Vera Incorporated show that their beaded purses incurred an operating loss in the most recent year. There were 27 comma 000 purses sold in that year. Selected financial information about the purse line follows. Total sales revenue $ 191 comma 000 Variable costs $ 92 comma 000 Contribution margin $ 99 comma 000 Fixed costs $ 101 comma 000 Net operating loss $( 2 comma 000 ) If the line of purses were to be​ discontinued, the company would avoid $ 21 comma 000 in fixed costs per year. If Vera Incorporated were to discontinue the line of​ purses, the change in annual operating income would be

Answers

Answer:

Vera Incorporated

Change in annual operating income from discontinued business:

Annual Operating Income would reduce by $78,000.

Explanation:

a) Calculation of the Net Income Lost:

Loss of Contribution        ($99,000)

Avoidable fixed cost          $21,000

Reduction of Income       ($78,000)

b) The line of purses contributes $80,000 towards the company's fixed cost.  Therefore, discontinuing this line of business would lead to the loss of this steam of income.  The amount of reduced operating income will be $78,000 ($80,000 - 2,000).

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