"The gross earnings of factory workers for Dinkel Company during the month of January are $400,000. The employer's payroll taxes for the factory payroll are $80,000. Of the total accumulated cost of factory labor, 75% is related to direct labor and 25% is attributable to indirect labor. Prepare the entry to record the factory labor costs for the month of January"

Answers

Answer 1

Answer and Explanation:

The Journal entry is shown below:-

Factory labor Dr, $480,000

        To Factory wages payable $400,000

        To Employee payroll taxes payable $80,000

(Being factory labor cost is recorded)

Here we debited the factory labor as it increased the expenses and we credited the factory wages payable and employee payroll taxes payable as it also increased the liabilities


Related Questions

In 2017, Costello Company performs work for a customer and bills the customer $10,000; it also pays expenses of $3,000. The customer pays Costello in 2018. If Costello uses the accrual-basis of accounting, then Costello will report:_____
a. revenue of $10,000 in 2018.
b. revenue of $10,000 in 2017.
c. net income of $7,000 in 2018.
d. expenses of $3,000 in 2018.

Answers

Answer: revenue of $10,000 in 2017

Explanation:

Accrual basis of accounting is a method that is used in accounting whereby the revenue or expenses have to be recorded when the transaction is made and not when the payment dor the transaction is made or received.

Since we are told that Costello Company performs work for a customer and bills the customer $10,000 in 2017, therefore if Costello uses the accrual-basis of accounting, then Costello will report revenue of $10,000 in 2017.

Determine which type of merger has occurred for this scenario. GrillerTech manufactures propane grills for cooking. It wants to form a merger with Tinseltech, a party favor manufacturing company. This would be a __________ merger.

Answers

Answer:

Vertical merger

Explanation:

A vertical merger occurs between firms in the same industry but they are usually in different stages of the supply chain.

In this case, Tinseltech wants to merge with a company that produces raw materials needed by Tinseltech

I hope my answer helps you

Answer:

vertical

Explanation:

A vertical merger is when two or more companies that are part of the same industry but that have different products in the supply chain merge. According to that, the answer is that this would be a vertical merger because the two companies have products that are used in the same industry and the merge allows them to increase the synergies and have control of the supply chain.

Billy Thornton borrowed $20,000 at a rate of 7.25%, simple interest, with interest paid at the end of each month. The bank uses a 360-day year. How much interest would Billy have to pay in a 30-day month

Answers

Answer:

Interest for a 30 day month = $120.83

Explanation:

Interest rate rate is the price paid by a borrower for the use of money and the return earned by a lender for postponing his consumption in favour of investment.

Interest is computed in two ways; Simple interest and compound interest

Simple interest: This is the interest paid on the principal invested or borrowed. To calculate simple interest, we use the formula below:

Annual Simple interest= Principal × interest Rate (%) × Time.

Monthly simple interest =Principal ×interest Rate (%)× 30/360

                                   = 20,000 × 7.25% × 30/360= 120.833

Interest for a 30 day month = $120.83

The following is TRUE about Inventory:________.A. Firms decrease inventory because there is a risk of significant and unpredictable fluctuations in downstream demand B. Firms decrease inventory because there are price discounts or transportation discounts associated with ordering in larger quantities C. Firms decrease inventory because the more we spend on inventory, the more we need to spend on other inventory-related expenditures D. Firms decrease inventory because there is a risk of interruptions in the flow of components/materials from upstream suppliers E. Firms decrease inventory because there is a risk of interruptions due to unreliable productivity and quality.

Answers

Answer:

The correct answer is option (c).

Explanation:

Solution

From the question sated above the answer is, Firms or organisation decrease inventory because the more we spend on inventory, the more we will need to spend on the other related inventory expenditures.

The reason is because if the inventory is kept full or complete, then the cost related or connected with the maintenance of the inventory increases or goes up and it is not beneficial for the company itself.

The true statement about inventory is that Firms decrease inventory because the more we spend on inventory, the more we need to spend on other inventory-related expenditures.

Inventory management is simply known as a systematic approach to sourcing, storing, and selling inventory.

It includes raw materials and finished goods. It is also regarded as having the right stock and at the right cost.

Inventory management is used by companies to know which and how much stock to buy and at what time.

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2014 ending inventory was overstated by $25,000, but it was too late to correct the financial statements. Which of the following describes the effect of the inventory error on the 2014 financial statements?A. Net income and stockholders' equity are both understated.
B. Net income is understated and stockholders' equity is correct.
C. Net income and stockholders' equity are both overstated.
D. Net income and stockholders' equity are both unaffected.

Answers

Answer:

C. Net income and stockholders' equity are both overstated.

Explanation:

In the income statement , ending inventory is deducted from the addition of the beginning inventory and net purchases to arrive at the cost of goods sold. Therefore, the cost of goods can be stated as an equation stated as follows:

Cost of goods sold = Beginning inventory + Net purchases - Ending inventory

From the above equation, it can be observed that if the ending inventory is overstated, cost of goods sold will be understated by that amount.

Since gross income is determined by deducting cost of goods sold from the net sales, an understated cost of goods sold will result in an overstated gross income and subsequently overstated net income.

Since net income is one of the components of the stockholders' equity, an overstated net income will leads to an overstated stockholders' equity.

Therefore, the correct option is C. Net income and stockholders' equity are both overstated.

A factory currently manufactures and sells 800 boats per year. Each boat costs $5,000 to produce. $4,000 of the per-boat costs are for materials and other variable costs, while the per-boat fixed costs (incurred on yearly rent, administrative, and other fixed costs) are $1,000. If boat orders increase to 1000 boats per year, how do per-unit costs change?

Answers

Answer:

Total unitary cost= $4,800

Explanation:

Giving the following information:

Actual units= 800

Total fixed costs= 1,000*800= 800,000

UNitary variable cost= $4,000

Units increase= 200

On unitary bases, variable costs remain constant. On the contrary, fixed costs vary at a unitary level. Now, the same amount of costs is divided by a larger number of units.

Unitary fixed overhead= 800,000/1,000= $800

Total unitary cost= 4,000  + 800= $4,800

Chutes​ & Co. has interest expense of $ 1.25 million and an operating margin of 10.8 % on total sales of $ 30.7 million. What is​ Chutes' interest coverage​ ratio?

Answers

Answer:

2.7 times

Explanation:

Chutes and co. has an interest expense of 1.25 million

Operating margin of 10.8%

Total sales of 30.7 million

The first step is to calculate the operating income

Operating income= Sales×operating margin

= $30,700,000×10.8/100

= $30,700,000×0.108

= $3,315,600

Therefore, the interest coverage ratio can be calculated as follows

Interest coverage ratio= Operating income/Interest expense

= $3,315,600/$1,250,000

= 2.65

= 2.7 times

Hence Chutes' interest coverage​ ratio is 2.7 times

imhoff company leases a new building form noble construction, inc. The present value of the lease payments is $700000. The lease is a finance lease. Prepare the journal entry that the lesse should make to record this transaction.

Answers

Answer:

Dr right-of-use asset   $700,000

Cr lease liability                               $700,000

Explanation:

The company upon entering into the finance lease would have to show the lease as an asset(right-of-use asset) as well as the lease liability(present value of lease obligations owed to the lessor).

As a result, the company would debit right-of-use asset with $700,000 while lease liability is also credited with the same amount

Below are amounts (in millions) from three companies' annual reports. Beginning Accounts Receivable Ending Accounts Receivable Net SalesWalCo $1,795 $2,742 $320,427 TarMart 6,066 6,594 65,878 CostGet 609 645 66,963 Required:1. Calculate the receivables turnover ratio and the average collection period for WalCo, TarMart and CostGet. (Do not round intermediate calculations. Enter your answers in millions. Round your "Average accounts receivable" and "Receivables turnover ratio" answers to one decimal place.)2.Which company appears most efficient in collecting cash from sales?a) WalCob) TarMartc) CostGetWalCo TarMart CostGet WalCo TarMart CostGet Net sales Receivables Turnover Ratio Average accounts receivable Receivables turnover ratio times times times Average Collection Period Average collection period days days days

Answers

Answer:

1. Calculate the receivables turnover ratio and the average collection period for WalCo, TarMart and CostGet.

WalCo = 70.63TarMart = 10.41CostGet = 106.80

2.Which company appears most efficient in collecting cash from sales?

CostGet because its average collection period is shortest

Explanation:

                                  Beginning Accounts    Ending Accounts    Net Sales

                                  Receivable                   Receivable

WalCo                         $1,795                            $2,742                  $320,427

TarMart                      $6,066                           $6,594                     $65,878

CostGet                        $609                              $645                     $66,963

accounts receivable turnover ratio = net sales / average accounts receivable

WalCo = $320,427 / [($1,795 + $2,742)/2] = 70.63

TarMart = $65,878 / [($6,066 + $6,594)/2] = 10.41

CostGet = $66,963 / [($609 + $645)/2] = 106.80

average collection period = 365 / accounts receivable turnover ratio

WalCo = 365 / 70.63 = 5.17 days

TarMart = 365 / 10.41 = 35.06 days

CostGet = 365 / 106.80 = 3.42 days

You are the supervisor for a team of employees who have a high number of product defects. They also waste materials. You recognize that products defects and wasted materials affect your department's budget. You have told your team to decrease the amount of wasted materials, bur your employees do not seem to are. How can you get them to increase their quality and decrease waste

Answers

Answer:

I will write a memo to the management office requesting for a complete change of team members in my department.

Explanation:

In this case in which the staffs do not care about the high number of defective products, and material wastage, I will try to persuade the team to decrease the amount of waste as stated. If talking to the team members does not fix the problem, then I will write to the management office requesting for a complete change of team members. The reason is that first, my effectiveness and job as the supervisor of such a wasteful team will be questioned and will be at risk, and I stand to lose a lot if I do not do anything about it. Requesting for a change of some of the team member won't fix the problem, the members that are retained in the team will still pass this wasteful culture to the new team members, which would not justify the change. Bringing in a fresh batch of workers will allow me set the new standard, and enforce the new standard, which will be to minimizing defective products and waste.

Carlsbad Corporation's sales are expected to increase from $5 million in 2016 to $6 million in 2017, or by 20%. Its assets totaled $4 million at the end of 2016. Carlsbad is at full capacity, so its assets must grow in proportion to projected sales. At the end of 2016, current liabilities are $1 million, consisting of $250,000 of accounts payable, $500,000 of notes payable, and $250,000 of accrued liabilities. Its profit margin is forecasted to be 6%, and the forecasted retention ratio is 45%. Use the AFN equation to forecast the additional funds Carlsbad will need for the coming year. Write out your answer completely. For example, 5 million should be entered as 5,000,000. Round your answer to the nearest cent.

Answers

Answer:

$538,000

Explanation:

EFN = [(assets/sales) x ($ Δ sales)] - [(liabilities/sales) x ($ Δ sales)] - [profit margin x forecasted sales x (1 - dividend payout)]

current sales = $5,000,000

change in sales = $1,000,000

assets $4,000,000

profit margin = 6%

1 - dividend payout = 45%

current liabilities that change in proportion to sales = $500,000

forecasted sales = $6,000,000

EFN = [($4,000,000/$5,000,000) x ($1,000,000)] - [($500,000/$5,000,000) x ($1,000,000)] - (6% x $6,000,000 x 0.45)

EFN = $800,000 - $100,000 - $162,000 = $538,000

The green giant has 4 percent profit margin and a 30 percent dividend payout ratio. The total assets turnover is 1.2 times and the equity multiplier is 1.6. What is the sustainable rate of growth?

Answers

Answer:

5.68%

Explanation:

The green giant has a 4% profit ratio

= 4/100

= 0.04

The dividend payout ratio is 30%

= 30/100

= 0.3

The total assets turnover is 1.2 times

The equity multiplier is 1.6

The first step is to calculate the return on equity

ROE= Profit margin×Total assets turnover×Equity multiplier

= 0.04×1.2×1.6

= 0.0768 or 7.68%

The next step is to calculate the Plowback ratio

b = 1-dividend payout ratio

b = 1-0.3

b = 0.7

Therefore, the sustainable growth rate can be calculated as follows

= ROE×b/(1-(ROE×b)

= 0.0768×0.7/(1-(0.0768×0.7)

= 0.05376/(1-0.05376)

= 0.05376/0.94624

= 0.05681

= 5.68%

Hence the sustainable rate of growth is 5.68%

What is the coupon rate for a bond with 3 years until maturity, a price of $1,053.46, and a yield to maturity of 6%? Interest is paid annually.

Answers

Answer:

Coupon rate is 8%

Explanation:

We can ascertain the coupon rate by first of all determine the amount of coupon with pmt excel function below:

=pmt(rate,nper,-pv,fv)

rate is yield to maturity of 6%

nper is the number of coupons before maturity i.e 3 annual coupons in three years

pv is the current market price of $1,053.46

fv is the par value of $1,000

=pmt(6%,3,-1053.46,1000)=80

Coupon rate=pmt/face value=80/1000=8%

Mattola Company is giving each of its employees a holiday bonus of $125 on December 16 (a non payday). The company wants each employee's check to be $125. The supplemental tax percent is used. Round your calculations and answers to the nearest cent.
a. What will be the gross amount of each bonus if each employee pays a state income tax of 2.8% (besides the other payroll taxes)?
b. What would the net amount of each bonus check be if the company did not gross-up the bonus?

Answers

Answer:

a. $193.65

b. $80.69

Explanation:

The computation is shown below:

a) The gross amount of each bonud is

= Holiday bonus ÷ (1 - supplemental tax rate - OSADI tax rate - HI rate - state tax rate)

= $125 ÷ (1 - 0.25 - 0.062 - 0.0145 - 0.028)

= $125 ÷ 0.6455

= $193.65

b) Now the Net amount of each bonus check is

= Holiday bonus - (Holiday bonus × supplemental tax rate - Holiday bonus × OSADI tax rate - Holiday bonus ×  HI rate - Holiday bonus × state tax rate)

= $125 - ($125 × 0.25) - ($125 × 0.062) - ($125 × 0.0145) - ($125 × 0.028)

= $125 - $31.25 - $7.75 - $1.8125 - $3.5

= $80.69

Refer to the different tax table rate

If the total revenue variance is favorable and the revenue price variance is unfavorable, then the revenue volume variance must a.exceed the revenue price variance and be favorable b.be less than the revenue price variance and be favorable c.be less than the revenue price variance and be unfavorable d.be equal to the revenue price variance and be favorable

Answers

Answer: a.exceed the revenue price variance and be favorable

Explanation:

Revenue Volume x Revenue Price = Total Revenue

From the above formula, for the Total Revenue to be variated positively and yet the Revenue Price is of Negative Variance, it would follow logically that the other variable in the transaction contributed to the favorable variance of the Total Revenue apart from the Revenue Price.

The only other variable is the Revenue Volume. The Revenue volume must therefore have been large and favorable enough to offset the Negative Variance of the Revenue Price.

Eviyan recently received a copy of his performance review report. During the review, his manager took notes regarding his performance and typed them up for the report, Eviyan was required to write a review of his own work following a questionnaire provided by the employer, and comments were solicited from other employees regarding his performance. Because he also has contact with the public, comments that were submitted to the company from the public concerning his performance were included in the report. After reading the report he received a phone call from his manager’s secretary informing him that he has been scheduled with an appointment with the manager the next day. If the manager is following good performance review policies, why has he scheduled the meeting with Eviyan? Group of answer choices The manager has scheduled him for a meeting for a performance feedback interview. The manager wants to meet with him so he can tell him about his evaluation and tell him in person that he is doing well or poorly and will then attempt to get Eviyan to agree to the performance evaluation. The manager has scheduled the meeting to solve Eviyan’s performance problems. The manager has scheduled the meeting to tell Eviyan what he has done well or poorly and give him the opportunity to defend himself.

Answers

Answer:

Eviyan's Performance Evaluation Report:

The manager has scheduled him for a meeting for a performance feedback interview.

Explanation:

Performance feedback interview is an opportunity for the employee to meet with his manager in order to iron out issues and reflect on the outcome of the evaluation.  The employee will also be required at the interview to explain and defend the performance result face to face with the manager.  Since there are always some differences in perception and evaluation, the interview provides that needed chance for a detailed discussion so that corrective measures will be defined and agreed upon.  It is a good performance policy to schedule such an interview following a performance evaluation report.

On January 1, 2021, an investor paid $296,000 for bonds with a face amount of $316,000. The contract rate of interest is 12% while the current market rate of interest is 15%. Using the effective interest method, how much interest income is recognized by the investor in 2022 (assume annual interest payments and amortization)

Answers

Answer:

$45,372

Explanation:

The computation of the interest income using the effective interest method is shown below

Interest Income is

= [Paid amount + (Paid amount × current market rate of interest) - (face value of the bond × contract rate of interest)] × current market rate of finterest

= [$296,000 + ($296,000 × 15%) - ($316,000 × 12%)] × 15%

= [$296,000 + $44,400 - $37,920)} × 15%

= $45,372

We simply applied the above formula

Miramar Tire and Rubber Company has capacity to produce 119,000 tires. Miramar presently produces and sells 91,000 tires for the North American market at a price of $99.00 per tire. Miramar is evaluating a special order from a South American automobile company, Ria Motors. Rio Motors is offering to buy 11,000 tires for $83.25 per tire. Miramar's accounting system indicates that the total cost per tire is as folows: Direct materials Direct labor Factory overhead (70% variable) Selling and administrative expenses (30% variable) Total 538 23 20 $95 Miramar pa s a sales commiss on equal to 5% of t e seling price on North American arders, whichis n uded in the variable portion of the selling and adm?n strative expenses. However, this special order would not havea sales comm saan. If the order was accepted, the tires would be shipped overseas for an additional shipping cost of $5.00 per tire. In addition, Rio has made the order conditional on Miramar Tire and Rubber Company receiving a Brazilian safety certification. Rio estimates that this certification would cost Miramar Tire $72,800
a. Prepare a differential analysis report for the proposed sale to Rio Motors, Round your answers to the nearest cent.
b. What is the minimum price per unit that would be financially acceptable to mirama?Round your answers to the nearest cent.

Answers

Answer:

a) spare capacity = 119,000 - 91,000 = 28,000 tires

normal sales price $99 per tire

special order for 11,000 at $83.25

Direct materials $38

Direct labor $14

Factory overhead (70% variable) $23

Selling and administrative expenses (30% variable) $20

Total $95

total avoidable costs = ($23 x 30%) + ($20 x 70%) = $20.90

total unavoidable costs = $74.10

additional costs related to the special order $5 per tire (shipping costs) + $72,800 in total

                                     accept special        reject special      differential

                                     order                       order                    amount

sales revenue              $915,750                 $0                        $915,750

variable prod. costs    ($815,100)                $0                        ($815,100)

variable costs              ($55,000)                $0                        ($55,000)

associated to special order

certification costs        ($72,800)                 $0                        ($72,800)

associated to special order                                                                      

total                               ($27,150)                  $0                        ($27,150)

b) minimum price per unit = ($27,150 / 11,000) + $83.25 = $85.7182 ≈ $85.72

Wilt's has earnings per share of $2.98 and dividends per share of $0.35. What is the firm's sustainable rate of growth if its return on assets is 14.6% and its return on equity is 18.2%?

Answers

Answer:

16.06%

Explanation:

According to the given situation the computation of sustainable rate of growth is shown below:-

Sustainable Growth Rate = Return on equity × (1 - Dividend payout ratio)

= 18.2% × ( 1 - 0.35 ÷ 2.98)

= 18.2% × ( 1 - 0.1174)

= 16.06%

Therefore for computing the sustainable rate of growth we simply applied the above formula.

Examples of cash equivalents include all of the following except:

a. U.S. Treasury bills.
b. notes issued by major corporations (referred to as commercial paper).
c. currency and coins.
d. long-term notes receivable.

Answers

Answer:

d. Long-term Notes Receivable.

Explanation:

Cash and cash equivalent are those financial instruments which can be converted into cash easily and within a short period of time.  Cash and cash equivalent includes the treasury bills, commercial papers( notes issued by major corporation), bills, currencies and coins but it does not include the long term notes receivable.  

All the equivalents are easy to convert to cash easily except the Long term notes receivables because it requires to wait for some long period before such note can be converted into money.

You’re trying to save to buy a new $245,000 Ferrari. You have $50,000 today that can be invested at your bank. The bank pays 4.3 percent annual interest on its accounts. How long will it be before you have enough to buy the car?

Answers

Answer:

  38 years

Explanation:

You want to find n such that the multiplier over n years gets you from 50,000 to 245,000.

  245,000 = 50,000(1 +4.3%)^n

  4.9 = 1.043^n

  log(4.9) = n·log(1.043)

  n = log(4.9)/log(1.043) ≈ 37.7

It will be about 38 years before you will have enough to afford the car at today's price.

_____

Comment on car prices

The rate of inflation of car prices has been about 1.67% since 1953, so taking that into account, you will need much more than $245000 to buy the car. It will take more than 62 years for your bank account to catch up to the price of the car.

The following accounts were taken from the Adjusted Trial Balance columns of the end-of-period spreadsheet for April 30, for Finnegan Co.:

Accumulated Depreciation $32,000
Fees Earned 78,000
Depreciation Expense 7,250
Rent Expense 34,000
Prepaid Insurance 6,000
Supplies 400
Supplies Expense 1,800

Requried:
Prepare an income statement.

Answers

Answer:

Its 4oo

Explanation:

Its option C

Answer:

Fees Earned: 78,000

Expenses:

Rent Expense: (7,250)

Depreciation Expense: (34,000)

Supplies Expense: (1,000)

Total Expenses: 43,050

Net Income: 34,950

The following list includes selected permanent accounts and all of the temporary accounts from the December 31, 2017, unadjusted trial balance of Emiko Co. Use these account balances along with the additional information to journalize: a. Adjusting entriesb. Closing entries. Emiko Co. uses a perpetual inventory system. Debit CreditMerchandise inventory $30,000 Prepaid selling expenses 5,600 K. Emiko, Withdrawals 33,000 Sales $529,000Sales returns and allowances 17,500 Sales discounts 5,000 Cost of goods sold 212,000 Sales salaries expense 48,000 Utilities expense 15,000 Selling expenses 36,000 Administrative expenses 105,000 Additional Information: Accrued and unpaid sales salaries amount to $1,700. Prepaid selling expenses of $3,000 have expired. A physical count of year-end merchandise inventory is taken to determine shrinkage and shows $28,700 of goods still available.

Answers

Answer:

Emiko Co.

a) Adjusting Journal Entries:

Debit Sales Salaries Expense $1,700

Credit Sales Salaries Payable $1,700

To record unpaid salaries expense.

Debit Selling Expenses $3,000

Credit Prepaid Selling Expenses $3,000

To record expired expenses.

b) Closing Journal Entries:

Debit Income Summary $30,000

Credit Beginning Inventory $30,000

To close the beginning inventory to the Income Summary.

Debit Sales $529,000

Credit Sales Returns and Allowances $17,500

Credit Sales Discount $5,000

Credit Income Summary $506,500

To close sales, sales returns & allowances & discount.

Debit Income Summary $212,000

Credit Cost of goods sold $212,000

To close cost of goods sold to the income summary.

Debit Income Summary $208,700

Credit Sales Salaries $49,700

Credit Utilities $15,000

Credit Selling expenses $39,000

Credit Administrative expenses $105,000

To close expenses to the income summary.

Explanation:

Adjusting journal entries are often used to make some changes in the accounts at the end of the reporting period in order to ensure that transactions are reported on the accrual basis.  Entries made under this journal are usually accrued expenses and income, prepaid expenses and deferred revenue, depreciation charges.

On the other hand, closing journal entries are used to differentiate the temporary accounts from the permanent accounts.  Temporary accounts are closed at the end of the accounting period to the Income Summary.  Permanents accounts are carried over to the next accounting period.  Their accounts make up the balance sheet and their opening balances of the next reporting period.

A company had the following transactions during September, the first month of its operations: Issued 50,000 shares of common stock in exchange for $600,000. Purchased land for $400,000, using a $150,000 cash down payment and signing a note payable for the balance. Received $5,000 from a customer for services to be performed in December. Made a $60,000 payment on the note payable from the purchase of the land. Total monthly sales: Cash sales $50,000 Credit Sales: $17,000 Purchased equipment on credit for $63,000. Collected $8,000 from customers on account. Paid $2,000 for September employee wages. Received a utility bill for $500 which will be paid next month. What is net income for the month of September

Answers

Answer:

Net income for the month of September is $451,000

Explanation:

Particulars                            Amount

Issue of common stock      600,000

Receipt from customer       5,000

Cash sales                           50,000

Collection from customer   8,000     663,000

Less:

Cash down-payment made            (150,000)

Payment made on notes payable  (60,000)

Employee wage paid                       (2,000)

Cash balance as at end of Sep.     451,000

A company had the following purchases during its first year of operations:



January: 17 units at $127
February: 27 units at $137
May: 22 units at $147
September: 19 units at $157
November: 17 units at $167

On December 31, there were 61 units remaining in ending inventory. These 61 units consisted of 9 from January, 11 from February, 13 from May, 11 from September, and 17 from November. Using the specific identification method, what is the cost of the ending inventory?

a. $8,960.
b. $7,620.
c. $9,294.
d. $9,127.
e. $7,714.

Answers

Answer:

Ending inventory value= $9,127

Explanation:

Giving the following information:

January: 17 units at $127

February: 27 units at $137

May: 22 units at $147

September: 19 units at $157

November: 17 units at $167

Using the specific identification method, we need to multiply each unit for its specific cost.

Ending inventory:

January= 9*127= 1,143

February= 11*137= 1,507

May= 13*147= 1,911

September= 11*157= 1,727

November= 17*167= 2,839

Ending inventory value= $9,127

This year, Nancy, a single taxpayer, paid $12,300 of real estate taxes on her personal residence and $7,500 of state income taxes. Assuming Nancy itemizes her deductions, what amout can she deduct for taxes this year

Answers

Answer:

$12,500

Explanation:

Nancy can deduct both her real estate taxes and state income taxes from her gross income. This way, she will end up paying less federal income taxes. The exact amount that she saves depends on her tax bracket, which is not given.

Assuming Nancy doesn't take the standard deduction, she can deduct 100% of her state income taxes ($7,500) and up to $5,000 in real estate taxes since she is a single taxpayer. Her total deduction on these two items will be $12,500.  

The problem of ________________ in insurance markets is that insurance companies are unable to ______________ . Group of answer choices

Answers

Answer:

adverse selection, differentiated those with high risk and low risk

Explanation:

Adverse selection refers to the selection in which an individual gained the insurance at a cost but it is below the level of risk. In other words we can say that the applicant pay the lower amount of premium in case of higher premium charged by the company as the company is not aware of the fact

In the given case, the problem of adverse selection is there that unable to differentiate between a high level of risk and lower level of risk

The capital accounts of Hawk and Martin have balances of $160,000 and $140,000, respectively, on January 1, the beginning of the current fiscal year. On April 10, Hawk invested an additional $10,000. During the year, Hawk and Martin withdrew $86,000 and $68,000, respectively, and net income for the year was $258,000. The articles of partnership make no reference to the division of net income. Based on this information, the statement of partners' equity would show what amount in the capital account for Martin on December 31?

Answers

Answer:

$213,000

Explanation:

We will figure out first Hawk's share of profit to reach the capital account is shown below:-

Hawk's share of profit = $258,000 ÷ 2

= $129,000

Capital account of Hawk as on December 31 = Opening Balance + Capital Introduced + Profit Share - Drawings

= $160,000 + $10,000 + $129,000 - $86,000

= $213,000

So, we have got the answer after solve the below formula.

Ace Industries has current assets equal to $3 million. The company's current ratio is 1.5, and its quick ratio is 1.1. What is the firm's level of current liabilities? What is the firm's level of inventories? Do not round intermediate calculations. Round your answers to the nearest dollar.

Answers

Answer:

a

Explanation:

I have no clue but good luck on test

As a person engaged in the image business, the impression you project consists of your outward apperance the conduct you exhibt in the workplace is known as

Answers

Answer:As a person engaged in the image business, the impression you project consists of your outward apperance the conduct you exhibt in the workplace is known as

Explanation:j

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