The following information pertains to Lightning Inc., at the end of December: Credit Sales $ 20,000 Accounts Payable 10,000 Accounts Receivable 10,400 Allowance for Uncollectible Accounts 400 credit Cash Sales 20,000 Lightning uses the aging method and estimates it will not collect 7% of accounts receivable not yet due, 21% of receivables up to 30 days past due, and 46% of receivables greater than 30 days past due. The accounts receivable balance of $10,400 consists of $7,500 not yet due, $1,600 up to 30 days past due, and $1,300 greater than 30 days past due. What is the appropriate amount of Bad Debt Expense

Answers

Answer 1

Answer:

Lightning Inc.

Computation of Bad Debts Expense:

7% of $7,500 =   $525

21% of $1,600 =    336

46% of $1,300 =   598

Total                 $1,459

Explanation:

a) Data and Calculations:

Credit Sales $ 20,000

Accounts Payable 10,000

Accounts Receivable 10,400

Allowance for Uncollectible Accounts 400 credit

Cash Sales 20,000

Lightning uses the aging method and estimates it will not collect 7% of accounts receivable not yet due, 21% of receivables up to 30 days past due, and 46% of receivables greater than 30 days past due.

The accounts receivable balance of $10,400 consists of $7,500 not yet due, $1,600 up to 30 days past due, and $1,300 greater than 30 days past due.

Age Analysis of Accounts Receivable balance of $10,400

                  Not yet due     up to 30 days         greater than 30

                                               past due              days past due

Percentage         7%                         21%                  46%

Balance           $7,500                  $1,600               $1,300

Bad debts          $525                     $336                 $598

Bad debts Expense = $1,459            


Related Questions

Polly Smith, a supervisor at Kroger's, was recently evaluated by her subordinates. Their responses indicated that Polly uses Theory X assumptions when dealing with employees. For example, one of the comments indicated that she treats employees as if they:_______.
a. naturally like work.
b. will work toward goals they are committed to.
c. have little ambition.
d. have the potential to accomplish the organization's goals.
e. seek out and accept responsibility.

Answers

Answer:

c. have little ambition.

Explanation:

Theory X is a theory that refers to people's behavior at work and suggests that managers tend to think that people are not motivated and don't like to work, avoid responsibility, don't have ambition and because of that, they have to be rewarded or punished to complete their job. According to that, the answer is that for example, one of the comments indicated that she treats employees as if they have little ambition because theory X says that managers have a negative opinion of people.

The other options are not right because they all refer to theory Y in which managers tend to have a positive view of their workers and think that they like their work, are motivated and are willing to take responsibility.

Suppose your organization used function point analysis to estimate costs for software projects. How would the expertise level of a recently hired programmer affect your calculation of their function points on a monthly basis when compared to an older, more experienced programmer

Answers

Answer:

Please see explanations below

Explanation:

Cost estimation refers to the process of forecasting costs including other resources to manage, make decisions and to plan and set standards. It is also the approximation of product, project and service costs from available details in several documents and statements. Preparing precise and accurate cost estimation is important for a firm because such would be relied upon by customers hence could result to variant allocation of resources and misinterpretation to them and functional manager who control resources; where wrong cost estimations are made.

Function point analysis clears the facts that software function comes with different challenges which is dependent on the available resources. For a newly hired programmer, he could spend additional time while rating more of the functions assigned to him. Such could be rated as higher complexity hence create extra hour and also add to cost estimates because complexity estimates is a determinant of different programme features hence the more experienced and professional a programmer is, the lower the total cost of the whole programme process.

Wilbur Division has the following information: Sales $900,000 Variable expenses 620,000 Fixed expenses 310,000 If this division is eliminated, all $310,000 of the fixed expenses will be allocated to the company’s other divisions. The incremental effect on income if the division is dropped is Group of answer choices

Answers

Answer:

The incremental effect on income if the division is dropped is that Net income will reduce by $280,000

Explanation:

Fixed Expenses will continue to incur at the same level if the division is dropped and hence, fixed costs are unavoidable

Incremental effect on net income if the division is dropped = Costs avoided - Revenues lost

= $620,000 - $900,000

= -$280,000

Conclusion: Net income will reduce by $280,000

Steve goes to Tri-State University and pays $40,000 in tuition. Steve works a part-time job to pay for his schooling and has an AGI of $17,000. How much is his American Opportunity Credit? Group of answer choices

Answers

Answer:

$2,500

Explanation:

The calculation of American opportunity tax credit is shown below:-

According to the given situation, Steve's part-time job wouldn't come in between his not applying for the credit as the AGI is lower than the applying number.

Therefore, the credit would be 100% of first is

= $2,000 + 25% (Increased)

= $2,500

A current liability is a debt that is reasonably expected to be paid a. out of cash currently on hand b. within one year c. out of currently recognized revenues d. between 6 months and 18 months

Answers

Answer: within one year

Explanation:

Current liabilities are the liabilities that are incurred by a firm and must be settled within a year.

Typically, the current liabilities are settled by using the current assets. Examples of current liabilities are the accounts payable, noted payable, dividends and the short-term debt.

Short-term notes payable: Multiple Choice Cannot replace an account payable. Can be issued in return for money borrowed from a bank. Are not negotiable. Are a conditional promise to pay. Rarely involve interest charges.

Answers

Answer:

Can be issued in return for money borrowed from a bank.

Explanation:

The short term note payable is a note payable that can be issued against the borrowed amount. Since it is short term so its duration is within one year and it is an amount of loan in which the person has to pay within the specified time period along with the interest charges. It is shown in the liabilities side of the balance sheet

Hence, the second option is correct

Sunland Company purchases $50,400 of raw materials on account, and it incurs $61,300 of factory labor costs. Journalize the two transactions on March 31, assuming the labor costs are not paid until April.
No. Date Account Titles and Explanation Debit Credit
a) Mar. 31

b) 31

Answers

Answer:

A. Mar 31

Dr Raw materials $50,400

Cr Account pay $50,400

B. 31

Dr Factory labour $61,300

Cr Factory wages $61,300

Explanation:

Preparation of the Journal entries for Sunland Company

A. Since we were told that the company purchases the amount of $50,400 of raw materials on account this means that the transaction will be recorded as:

Mar 31

Dr Raw materials $50,400

Cr Account pay $50,400

B. Based on the information given we were told that the company incurs the amount of $61,300 of factory labor costs this means that the transaction will be recorded as:

31

Dr Factory labour $61,300

Cr Factory wages $61,300

You are going to deposit $26,000 today. You will earn an annual rate of 6.1 percent for 11 years, and then earn an annual rate of 5.5 percent for 14 years. How much will you have in your account in 25 years?

Answers

Answer:

Total value in the account after 25 years = $105,530.26

Explanation:

The value of an amount invested at a certain rate of return for certain number of years where interest compounded annually is known as the future value.  

The future value of an investment can be determined using the future value formula. This formula is stated below:

FV = PV × (1+r)^(n)

FV - Future Value , PV- Present Value, r-rate of return, n- number of years

For the first compounding, 6.1% for 11 years

PV - 26,000, r- 6.1% and n- 11

FV = 26,000 × (1.061)^11 = 49,870.367

For the second round of compounding at 5.5% for 14 years

PV - 49,870.367 , r -5.5%, n- 14

FV = 49,870.367× 1.055^14 = 105,530.259

Total value in the account after 25 years = $105,530.26

Assume that Kish Inc. hired you as a consultant to help estimate its cost of capital. You have obtained the following data: D 0 = $0.90; P 0 = $27.50; and g = 7.00% (constant). Based on the DCF approach, what is the cost of equity from retained earnings? 9.29% 9.68% 10.08% 10.50% 10.92%

Answers

Answer:

10.50%

Explanation:

According to the given situation, the solution of cost of equity from retained earning is shown below:-

Cost of equity = (D0 × (1 + g) ÷ P0) + g

Now we will put the values into the above formula.

= (0.90 × (1 + 0.07) ÷ 27.50) + 0.07

= 10.50%

Therefore for determining the cost of equity from retained earning we simply applied the above formula.

Novak Inc.’s $11 par value common stock is actively traded at a market price of $14 per share. Novak issues 5,700 shares to purchase land advertised for sale at $76,000. Journalize the issuance of the stock in acquiring the land.

Answers

Answer:

DR Land $79,800

CR Common stock $62,700

CR Paid-in capital in excess of par $17,100

(To record land purchased by stock issuance)

Working

Land

= $14 * 5,700

= $79,800

Common Stock

= $11 par value * 5,700

= $62,700

Paid-in capital in excess of par

= $79,800 - $62,700

= $17,100

A 20-year maturity bond with par value $1,000 makes semiannual coupon payments at a coupon rate of 8%. Find the bond equivalent and effective annual yield to maturity of the bond if the bond price is $950. (Round your intermediate calculations to 4 decimal places. Round your answers to 2 decimal places.)

Answers

Answer:

The bond equivalent yield to maturity = 8.52%

The effective annual yield to maturity of the bond = 8.71%

Explanation:

Here, we start with calculating the yield to maturity YTM using the financial calculator

To find the YTM, we need to put the following values in the financial calculator:

N = 20*2 = 40;

PV = -950;

PMT = [8%/2]*1000 = 40;

FV = 1000;

Press CPT, then I/Y, which gives us 4.26

So, Periodic Rate = 4.26%

Bond equivalent yield = Periodic Rate * No. of compounding periods in a year

= 4.26% * 2 = 8.52%

effective annual yield rate = [1 + Periodic Rate]^(No. of compounding periods in a year) - 1

= [1 + 0.0426]^2 - 1 = 1.0871 - 1 = 0.0871, or 8.71%

The common belief among economists is that it is better to embrace _____________, and then deal with the costs and trade offs with other policy tools, than it is to engage in _______________.

Answers

Answer: the gains from trade; protectionism

Explanation:

The common belief among economists is that it is better to embrace the gains from trade, and then deal with the costs and trade offs with other policy tools, than it is to engage in protectionism.

Economists believe that when countries engage in trade together, it brings about increase in the world's output, better innovation and better product quality hence, they do not really support protectionism.

A firm currently sells $1,750,000 annually of an expensive product line. That firm is considering a similar, less expensive, discount line, and projects sales of $380,000. The discount line is expected to reduce sales of the expensive product line to $1,575,000. What is the incremental revenue associated with the discount product line?

Answers

Answer:

$175,000

Explanation:

A firm currently makes an amount of $1,750,000 annually from an expensive product line

The firm projects a sales of $380,000

The discount line is expected to cause a reduction in the sales of the expensive product line to $1,575,000

Therefore, the incremental revenue associated with the discount product line can be calculated as follows

= $1,750,000-$1,575,000

= $175,000

Hence the incremental revenue associated with the discount product line is $175,000

Eppich Corporation has provided the following data for the most recent month: Raw materials, beginning balance $ 20,500 Work in process, beginning balance $ 32,800 Finished Goods, beginning balance $ 50,800 Transactions: (1) Raw materials purchases $ 79,100 (2) Raw materials used in production (all direct materials) $ 77,900 (3) Direct labor $ 52,800 (4) Manufacturing overhead costs incurred $ 92,500 (5) Manufacturing overhead applied $ 72,800 (6) Cost of units completed and transferred from Work in Process to Finished Goods $ 190,000 (7) Any overapplied or underapplied manufacturing overhead is closed to Cost of Goods Sold ? (8) Finished goods are sold $ 221,700 Required: Complete the following T-accounts by recording the beginning balances and each of the transactions listed above.

Answers

Answer:

Raw Materials T - Account

Debit  :

Beginning Balance                              $ 20,500

Raw materials purchases                     $ 79,100

Total                                                      $99,600

Credit :

Raw materials used in production      $ 77,900

Closing Balance                                   $ 21,700

Total                                                      $99,600

Overheads T - Account

Debit  :

Manufacturing overhead costs incurred   $ 92,500

Totals                                                           $ 92,500

Credit :

Manufacturing overhead applied               $ 72,800

Understatement of Overheads                   $ 19,700

Totals                                                           $ 92,500

Work In Process T - Account

Debit  :

Beginning Work In Process                      $ 32,800

Raw materials                                            $ 77,900

Direct Labor                                              $ 52,800

Manufacturing overhead applied            $ 72,800

Totals                                                        $236,300

Credit :

Transferred to Finished Goods              $ 190,000

Ending Work In Process                            $46,300

Totals                                                        $236,300

Finished Goods T - Account

Debit :

Beginning Balance                                    $ 50,800

Transferred from Work In Process          $ 190,000

Totals                                                         $240,800

Credit :

Trading Account                                       $ 221,700

Ending Balance                                           $ 19,100

Totals                                                         $240,800

Cost of Goods Sold = $241,400

Explanation:

Cost of Goods Sold = $ 221,700 + $ 19,700 (under-applied overheads)

                                 = $241,400

Which of the following types of contracts does not fall within the statute of frauds? Select one: A. Contracts not performed within six months B. Contracts for the sale of goods totaling more than $500 C. Contracts for one party to pay the debt of another party if the initial party fails to pay D. Promises made in consideration of marriage E. Agreements related to an interest in land

Answers

Answer:

Correct Answer:

C. Contracts for one party to pay the debt of another party if the initial party fails to pay

Explanation:

In a business setting which exist between two parties, when there is a renegation of agreement between the parties involved by one person, then there is consequences. In a situation where the renegation of agreement was deliberate, then, fraud is said to have occurred.

Option C does not fall within the statue of fraud.

The type of contract that does not fall within the statute of fraud is when the one part agrees to pay the debt of another party.

The following are the situations where the fraud could have existed:

Contract not performed for six months. The sale of goods is more than $500.The promise is made for marriage. Agreements are to be done for land.

Therefore we can conclude that the type of contract that does not fall within the statute of fraud is when the one part agrees to pay the debt of another party.

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Sharon transfers to Russ a life insurance policy with a cash surrender value of $30,000 and a face value of $100,000 in exchange for real estate. Russ continues to pay the premiums on the policy until Sharon dies 7 years later. At that time, Russ has paid $14,000 in premiums, and he collects the $100,000 face value. How much of the proceeds, if any, are taxable to Russ?

Answers

Answer: $56,000

Explanation:

When a life insurance policy is transferred the taxable amount at death is the value of proceeds that the policy gives less the Cash surrender value and the premiums that have already been paid by the formula;

Taxable Proceeds = Total Proceeds received - (Cash Surrender Value + Premiums paid)

Taxable Proceeds = 100,000 - (30,000 + 14,000)

Taxable Proceeds = $56,000

If the Fed lowers the interest​ rate, then A. only consumption expenditure decreases. B. only investment decreases. C. consumption expenditure decreases and investment increases. D. net exports will increase. E. both consumption expenditure and investment decrease.

Answers

Answer: D. net exports will increase.

Explanation:

Lower interest rates decrease the value of a currency because less investors will invest in it. This reduced currency value will mean that exports will become cheaper as they are quoted in the domestic currency. As the exports are cheaper, more countries will buy them leading to an increase in Net exports.

Rapier Woodworking Corporation produces fine cabinets. The company uses a job-order costing system in which its predetermined overhead rate is based on capacity. The capacity of the factory is determined by the capacity of its constraint, which is an automated jointer. Additional information is provided below for the most recent month: Estimates at the beginning of the month: Estimated total fixed manufacturing overhead $ 3,819 Capacity of the jointer 190 hours Actual results: Actual total fixed manufacturing overhead $ 3,819 Actual hours of jointer use 160 hours The predetermined overhead rate based on hours at capacity is closest to:

Answers

Answer:

The predetermined overhead rate based on hours at capacity is closest to: $20.10 per hour.

Explanation:

Predetermined Rate = Budgeted Fixed Overheads / Budgeted Activity

                                  = $ 3,819 /  190 hours

                                  = $20.10 per hour

The city of New Orleans has 200 advertising companies, 199 of which employ designers of normal ability at a salary of $100,000 a year. The firms that employ designers of normal ability each collect $400,000 in revenue a year, which is just enough to ensure that each earns exactly a normal profit. However, the 200th company employs Janus Jacobs, an unusually talented designer. Because of Jacobs's talent, this company collects $1,000,000 in revenue a year.

Required:
a. How much will Jacobs earn?
b. What proportion of his annual salary will be economic rent?
c. Will the advertising company for which Jacobs works be able to earn an economic profit?

Answers

Answer:

a. $700,000

b. 6/7 or 85.7%

c. No they will not.

Explanation:

a. Jacobs will earn the normal salary that the other designers in the other companies are getting in addition to the incremental income he brings to the company as a result of his talents.

Incremental income = Revenue with Jacobs - Revenue without Jacobs

= 1,000,000 - 400,000

= $600,000

Jacobs earnings = Normal designer earnings + incremental income

= 100,000 + 600,000

= $700,000

b. Economic rent is the excess amount that the company is paying Jacobs over what it should normally cost to get a designer.

Normal cost of designer is $100,000. Company is therefore paying an economic rent of $600,000.

Proportion of Jacobs salary that is economic rent = [tex]\frac{Economic rent}{Jacobs annual earning}[/tex]

= [tex]\frac{600,000}{700,000}[/tex]

= 6/7 or 85.7%

c. The company hiring Jacobs will not be making an economic profit because for them to make an economic profit they would have to be making more than the $400,000 that the other firms make. They cannot make this amount because for them to do so they would have to reduce the amount they pay Jacobs. If they do so, Jacobs would leave for greener pastures and then they would be making the same $400,000 that the rest are making.

Marquette purchased 7% of RST stock for $50,000 on 1/1/21. Data regarding these securities follow: Year-end Date Market Value December 31, 2021 $47,000 December 31, 2022 57,000 December 31, 2023 68,000 The 12/31/23 balance of the Securities Fair Value Adjustment account will be: Select one:

Answers

Answer:

The security at December 31th 2023 will be listed for 68,000 under current assets.

Explanation:

The securities will be listed at their fair balance.

But, as the gain is unrealized until sale the company will record it within the concept of other comprehensive income.

The dividend will be considered gain of the period thus, they will be recognized ither cash or shares are received.

A perfectly competitive industry is initially in a short-run equilibrium in which all firms are earning zero economic profits but in which firms are operating below their minimum efficient scale. All of the following statements are true as the industry and the firms make their long-run adjustments except that:____________.
A. individual firms expand their output level to their minimum efficient scale.
B. new firms enter the market, causing the industry output to expand.
C. firms begin to make adjustments along their long-run average cost curves.
D some firms leave the industry and the existing firms slowly adjust their production to reach their minimum efficient scale.

Answers

Answer:

D some firms leave the industry and the existing firms slowly adjust their production to reach their minimum efficient scale.

Explanation:

In a perfectly competitive industry at starting there is a short-run equilibrium in which all the firm is earning zero economic profit but these firm operated below the minimum efficient scale or we can say minimum requirement i.e lowering the average cost for the long run

By going through the options the option is correct as few firms leave the industry and other existing firms try to adjust the production in a slowly way so that they could reach their minimum efficient scale

Hence, the option d is correct

The market has an expected rate of return of 11.4 percent. The current nominal expected yield on U.S. Treasury bills is 4.3 percent. The inflation rate is 2.2 percent. What is the market risk premium? (round answer to whole number with two decimal points: i.e., use 1.23 percent instead of 0.0123)

Answers

Answer:

7.1%

Explanation:

According to the CAPM,

expected market return = risk free rate + market risk premium

11.4% = 4.3% + market risk premium

market risk premium  = 11.4% - 4.3% = 7.1%

HELP ASAP

Since infants and toddlers need a variety of experiences in early childhood, it is
important that the home setting and the child care setting strive to be as different as
possible.

A. True
B. False

Answers

Answer:

I think that it is true to an extent

Business level strategy addresses two related issues: what businesses should a corporation compete in and how can these businesses be managed so that they create synergy.

Answers

Answer:

This statement is false, because it is the CORPORATE level strategy that addresses these two related issues.

Explanation:

The corporate level strategy can be defined as the strategy whose focus is to create synergy to effectively manage its competing business units and which constitute the organizational whole. Therefore, at this strategic level, the focus is to establish a focus to maximize profitability and positioning in a diverse organization.

Zarina Corp. signed a new installment note on January 1, 2018, and deposited the proceeds of $15,000 in its bank account. The note has a two-year term, compounds 4 percent interest annually, and requires an annual installment payment on December 31. Zarina Corp.
Required:
1. Use an online application, such as the loan calculator with annual payments at mycalculators.com, to generate an amortization schedule. Enter that information into an amortization schedule with the following headings: Year, Beginning Notes Payable, Interest Expense, Repaid Principal on Notes Payable, and Ending Notes Payable.
2. Prepare the journal entry on January 1, 2018, the adjusting journal entry to accrue interest on March 31, 2018. Assuming the journal entry from requirement 3 also is recorded on June 30, September 30, and December 31, 2018, prepare the journal entry to record the first annual installment payment on December 31, 2018.
3. Calculate the amount of interest expense that should be accrued for the quarter ended March 31, 2019.

Answers

Answer:

1)

the annual installment = $7,952.94

total Interest paid = $905.88

Year     Beginning            Interest           Repaid            Ending

            Notes Payable     Expense         Principal         Notes Payable

1            $15,000               $600               $7,352.94      $7,647.06

2           $7,647.06           $305.88           $7,647.06      $0

2)

March 31, 2018, accrued interests on notes payable

Dr Interest expense 150

    Cr Interest payable 150

June 30, 2018, accrued interests on notes payable

Dr Interest expense 150

    Cr Interest payable 150

September 30, 2018, accrued interests on notes payable

Dr Interest expense 150

    Cr Interest payable 150

December 31, 2018, accrued interests on notes payable

Dr Interest expense 150

    Cr Interest payable 150

December 31, 2018, first installment on notes payable

Dr Notes payable 7,352.94

Dr Interest payable 600

    Cr Cash 7,952.94

3)

March 31, 2019, accrued interests on notes payable

Dr Interest expense 76.47

    Cr Interest payable 76.47

1. The Amortization schedule is:

Year  Beginning Notes Interest expense   Repaid Principle  Ending notes

                    Payable                                      on notes payable    Payable

2018           15,000                     600                    7,353                     7,647

2019            7,647                      306                     7,647                       0

                                             

The annual payment is an annuity and can be found as:

Loan= Annuity x Present value interest factor of annuity, 4%, 2 years

15,000 = Annuity x 1.886

Annuity = 15,000 / 1.886

= $7,953

Principal repaid in first year = Amount paid - interest

= 7,953 - (15,000 x 4%)

=  7,953 - 600

= $7,353

Principal repaid in second year

= 7,953 - (4% x 7,647)

= $7,647

2.

Date                Account title                                      Debit                 Credit

Jan 1, 2018      Cash                                               $15,000

                       Notes Payable                                                          $15,000

Date                     Account title                                      Debit              Credit

March 31, 2018     Interest expense                             $150

                             Interest payable                                                        $150

Working:

= Loan amount x Rate x period of loan so far

= 15,000 x 4% x 3/ 12 months

= $150

Date                Account title                                      Debit                 Credit

Dec 1, 2018    Interest payable                                $600

                       Notes payable                                  $7,353

                        Cash                                                                          $7,953

3. Interest accrued March 31,2019:

= Loan amount in second year x 4% x 3/12 months

= 7,647 x 4% x 3/12

= $76

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On July 1, 2015, Pryce Co. issued 1,000 of its 10%, $1,000 bonds at 99 plus accrued interest. The bonds are dated April 1, 2015 and mature on April 1, 2025. Interest is payable semiannually on April 1 and October 1. What amount did Pryce receive from the bond issuance

Answers

Answer:

$1,015,000

Explanation:

the issuer will receive = $1,000 x 99% = $990 for each bond

$990 x 1,000 bonds = $990,000

the issuer will also receive accrued interests = $1,000 x 10% x 3/12 months = $25 per bond

$25 x 1,000 bonds = $25,000

in total, the issuer will receive $990,000 + $25,000 = $1,015,000

An aging of a company's accounts receivable indicates that the estimate of uncollectible accounts totals $6,400. If Allowance for Doubtful Accounts has a $1,300 debit balance, the adjustment to record the bad debt expense for the period will require a

Answers

Answer:

Debit to Bad Debt Expense for $7,700

Explanation:

Based on the information given we were told that company's accounts receivable shows the estimate of uncollectible accounts totals of the amount of $6,400 while the Allowance for Doubtful Accounts has the amount of $1,300 as the debit balance. This means that the adjustment to record the bad debt expense for the period will require a

Debit to Bad Debt Expense for $7,700 Calculate as:

Dr Bad Debts 7700

(6300+1300)

Cr To Allowance for Doubtful Accounts 7700

A company revealed the following figures: Sales revenue $2,240,000 Contribution margin $560,000 Net operating income $410,000 How much is the company's margin of safety in dollars

Answers

Answer:

The company's margin of safety in dollars is $1,640,000 .

Explanation:

Margin of Safety is the amount in units or dollars by which sales may fall before a Company starts making a loss.

The first step is to calculate break even point  in dollar sales.

Break even point  in  dollar sales = Fixed Costs / Contribution Margin Ratio

Where,

Fixed Costs = Contribution margin - Operating Income

                    = $560,000 - $410,000

                    = $150,000

Contribution Margin Ratio = Contribution margin ÷ Sales revenue

                                           = $560,000 ÷ $2,240,000

                                           = 0.25

Thus,

Break even point  in  dollar sales = $150,000 / 0.25

                                                       = $600,000

Margin of Safety = Expect Sales - Break Even Sales

                            = $2,240,000 - $600,000

                            = $1,640,000

Consider the circular flow model to answer the questions that follow.

a. In the circular flow model, households provide inputs to firms through the _____________ and in exchange receive _____________ from firms.
b. In the circular flow model, firms receive ___________ from households when households purchase goods and services in the

Answers

Answer:

The answer is :

A. Resource market - income

B. Expenditure - product market.

Explanation:

A. Resource market - income

B. Expenditure - product market

The circular flow model shows how money moves through the economy in exchange for goods, services, and resources.

A.

In circular flow of income, households provide inputs to firms through the resource market(matket where households supply land, labor, capital, and entrepreneurship) in exchange for money(income or wages).

B.

Also in circular flow of income, firms receives expenditure from household and this type of market is called product market(which refers to a place where goods and services are bought and sold)

First, spend a couple of sentences summarizing the Concepts in Action video you watched this week. Then, answer the following. In the Concepts in Action video you watched this week, the speaker mentioned that for a small business, having payment terms is like using "free money" for a while. What do you think this means? And in your personal financial life, can you think of a situation where you also have access to using free money for a little while every month?

Answers

Answer:

The essence of the particular question is demonstrated in the following subsection on the interpretation.

Explanation:

The free stuff towards smaller businesses applies to the allowance which isn't charged for a certain duration of time by either the small businessman. Small businesses, in the meantime, may reinvest the money with some other professional reasons, such as capital expenditures, to operated everyday duties.

For example:

A small scale manufacturing business buys raw materials and components but hasn't charged meaning it buys the building resources on collateral which is considered easy cash the business has unlimited suppliers worth value for such a brief amount of time.Throughout my private situation, I could high inventory turnover such as when I take loans through my relative to buy something, and afterward return next months or defined period. An even more predicament where I have been to the consumption shops of my friend as well as buy the products and therefore pay a few other percentages, as well as the entire balance, is kept in his registration appears to mean financing.
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