You have the following information for Bridgeport Corp. for the month ended October 31, 2017. Bridgeport Corp. uses a periodic method for inventory.


Date Description Units Unit Cost or Selling Price
Oct. 1 Beginning inventory 60 $24
Oct. 9 Purchase 125 26
Oct. 11 Sale 107 37
Oct. 17 Purchase 94 27
Oct. 22 Sale 64 42
Oct. 25 Purchase 71 29
Oct. 29 Sale 104 42

Required:
a. Calculate the weighted-average cost.
b. Calculate ending inventory, cost of goods sold, gross profit under each of the following methods.

1. LIFO
2. FIFO
3. Avergae Cost

Answers

Answer 1

Answer:

Bridgeport Corp.

a. Weighted-average cost:

Weighted average cost = Cost of goods available for sale = $9,287

b. Ending inventory, cost of goods sold, gross profit under:

1. LIFO:

a) Ending Inventory = 75 units

Oct. 1 Beginning inventory 60 at $24  = $1,440

Oct. 9 Purchase                  15 at $26 =      390

Total                                    75             =  $1,830

b) Cost of goods sold = Cost of goods available for sale minus the ending inventory

= $9,287 - $1,830

= $7,457

c) Gross profit = Sales minus Cost of goods sold

= $11,015 - $7,457

= $3,558

2. FIFO:

a) Ending Inventory = 75 units

Oct. 17 Purchase 4 at $27  =      $108

Oct. 25 Purchase 71 at $29 = 2,059

Ending Inventory 75              $2,167

b) Cost of goods sold = Cost of goods available for minus Ending Inventory

= $9,287 - $2,167

= $7,120

c) Gross profit = Sales minus Cost of goods sold

= $11,015 - $7,120

= $3,895

3. Average Cost:

a) Ending Inventory = 75 units

= Ending Inventory units x Weighted-Average cost

= 75 x $26.53 = $1,989.75

b) Cost of goods sold = units sold x weighted-average cost

= 275 x $26.53

= $7,295.75

c) Gross profit = Sales minus Cost of goods sold

= $11,015 - $7,295.75

= $3,719.25

Explanation:

a) Data and calculations:

Date     Description Units       Unit    Cost  Selling Price   Total

Oct. 1    Beginning inventory   60     $24                           $1,440

Oct. 9   Purchase                   125       26                            3,250

Oct. 11  Sale                           (107)                     $37                         $3,959

Oct. 17  Purchase                   94      27                              2,538

Oct. 22 Sale                          (64)                       42                            2,688

Oct. 25 Purchase                   71        29                            2,059

Oct. 29 Sale                        (104)                       42                           4,368

Total                                   350 (275)                             $9,287    $11,015

Ending inventory in units = 350 - 275 = 75

Weighted average cost = $9,287

Weighted average cost per unit = $9,287/350 = $26.53

b) The LIFO is the Last-in, First-Out method of inventory costing which assumes that units bought last are the units to be sold first.

c) FIFO means the First-in, First-Out method of inventory costing.  This takes the assumption that units bought first are the units to be sold first in that chronological order.

d) Weighted average method of inventory costing takes the weighted average cost and uses this to value the ending inventory and the cost of goods sold.

e) The periodic inventory system does not alter the value of inventory until at the end of the accounting period when the inventory count is done, reconciled, and valued.


Related Questions

A 10% coupon bond, $1,000 par value, annual payments, 10 years to maturity is callable in 3 years at a call price of $1,100. If the bond is selling today for $975, the yield to call is _________.

Answers

Answer:

13.98%.

FV = 1100, n = 3, PMT = 100, PV = -975, i = 13.98%.

Contracts are a form of private law because the terms contained within a contract bind the relevant parties, not the public as a whole.
a) true
b) false

Answers

Answer:

The correct answer is the option A: True.

Explanation:

To begin with, the contracts inside the law are regulated by the Anglo-America common law that defines a contract as the agreement between two or more parties in which they establish the basis and principles of the agreement and the clauses that could cause to end the contract. Moreover, a contract is also part of the civil law and therefore that it does not implicate the public as a whole in any way due to the fact that in order to be a correct contract the parties must accept the bond between only them and nobody else.  

A random sample of 10 parking meters in a beach community showed the following incomes for a day. Assume the incomes are normally distributed. $3.60 $4.50 $2.80 $6.30 $2.60 $5.20 $6.75 $4.25 $8.00 $3.00 Find the 95% confidence interval for the true mean. (Be sure to indicate your calculations for mean and standard deviation)

Answers

Answer:

The 95% confidence interval for the true mean would be between 3.39 and 6.01

Explanation:

In order to calculate the 95% confidence interval for the true mean we would have to calculate first the mean and standard deviation as follows:

mean=∑Xi/n

mean=$3.60 $4.50 $2.80 $6.30 $2.60 $5.20 $6.75 $4.25 $8.00 $3.00/10

mean=4.7

standard deviation=√∑(Xi-mean)∧2/n-1

standard deviation=1.83

t critical=2.262

The confidence interval=mean +/- t critical*standard deviation/√10

The confidence interval=4.7 +/- 2.262*1.8338/√10

The confidence interval=(3.39, 6.01)

The 95% confidence interval for the true mean would be between 3.39 and 6.01

As a Cost and Management Consultant in the banking industry in Ghana, one of your highly esteemed clients, a top tier banking institution in Ghana has required of you to advise them as to whether target costing can be applied to the banking industry in Ghana. They further require you to advise them on what products or services can target costing be applied

Answers

Answer with its Explanation:

The target costing is a costing technique that helps to reduce the cost of the company operations by setting cost targets for the operations. The first step under target costing is to set a selling price for the product and the second step is to set the target profit margin. Now at this position we are able to derive the target cost by taking the difference of profit margin and the selling price of the product. At this stage the actions and reforms required to achieve this target cost are determined and implemented in the current operating activities. The best part of the target costing is that it says that the pricing though matters but the main aspect of a product success is its cost controls. If the company is able to control the cost of the product then it can control the movement of prices in the market. So target costing specially focuses and stresses upon cost control procedures.

As Target costing is all about cost controlling and can be applied to any sector. In Ghana, target costing will help to control the cost of the services that the banking sector renders to its customers. This reduction in services cost can be achieved by automation, installation of new softwares, Investing in automated teller machines, etc. By gaining efficiencies, the banking sector will substantially reduce its cost thus achieving its target cost.

By achieving the target cost the bank will have to sell at the same rate as the bank had invested its time and money in efficiency gaining activities. There are a lot of activities and products that can be automated and that can help to achieve the target cost. For example, promoting internet banking will reduce the cost of ATM management, paper cost, management time, additional branch opening or extension of building, etc. We can see how easily internet banking will assist the banking sector to achieve its target costs.

Question 3 (2 points)
Which of the following is NOT a way to balance a project?
..
O At the Enterprise Level
At the Business Case Level
.
O At the Program Level
At the Project Level

Answers

Answer:

1

Explanation:

at the bisiness casel level

Consolidated net income may include the parent's separate operating income plus the parent's share of the subsidiary's reported net income plus/ minus: ________

a. the unrealized profit on upstream intercompany sales of inventory made during the current year.
b. the profit realized this year from upstream intercompany sales of inventory made last year.
c. unrealized profit on downstream intercompany sales of inventory made during the current year.
d. the parent's share of profit realized this year from upstream intercompany sales of inventory made last year.

Answers

Answer:

b. the profit realized this year from upstream intercompany sales of inventory made last year

Explanation:

Consolidated net income can be defined as the amount of the net income of the parent company and it has well exclude any of the income from the subsidiaries that was recognized in its individual financial statements in addition with the net income of its subsidiaries that was determined after excluding unrealized gain in inventories as well as the income from the intra-group transactions which is why CONSOLIDATED NET INCOME is often reported on the consolidated income statement for periods after the acquisition has occured.

Therefore CONSOLIDATED NET INCOME may tend to include the parent's separate operating income in addition with the parent's share of the subsidiary's reported net income plus/ minus the profit that was realized this year from the upstream intercompany sales of the inventory that was made last year

Indirect labor includes: (You may select more than one answer. Single click the box with the question mark to produce a check mark for a correct answer and double click the box with the question mark to empty the box for a wrong answer. Any boxes left with a question mark will be automatically graded as incorrect.)

Answers

Complete Question:

Options:

a) labor of employees working directly on the product

b) labor of the maintenance employees

c) labor of the clerical staff

Answer:

Indirect labor includes:

b) labor of the maintenance employees

c) labor of the clerical staff (factory)

Explanation:

Indirect labor is the cost of labor for all those who contribute to the production of a product, but  indirectly.  These include the labor costs of equipment and factory maintenance employees, factory clerical staff, supervisors, and managers, product inspectors and quality controllers, etc.  The determining factor is the level of involvement: direct or indirect or outside production.  If it is direct or outside production, it is not part of indirect labor.

Department S had no work in process at the beginning of the period. It added 14,800 units of direct materials during the period at a cost of $103,600; 11,100 units were completed during the period; and 3,700 units were 32% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. Direct labor was $58,700 and factory overhead was $8,800. The total cost of units completed during the period was a.$77,700 b.$138,694 c.$130,742 d.$166,433

Answers

Answer:

b.$138,694

Explanation:

units started during the period 14,800

total cost for the period $103,600

11,100 units were completed

3,700 were 32% completed with respect to overhead and labor = 1,184 equivalent units

100% of units were completed with respect to materials

direct labor $58,700

cost per equivalent unit = $58,700 / 12,284 units = $4.7786 per unit

overhead $8,800

cost per equivalent unit = $8,800 / 12,284 units = $0.7164 per unit

materials $103,600

cost per equivalent unit = $103,600 / 14,800 = $7 per unit

total cost per equivalent unit = $4.7786 + $0.7164 + $7 = $12.495

total cost of completed units = $12.495 x 11,100 = $138,694.50

On January 15 of the current year, Henry sold stock with a basis of $7,000 to his grandson Isaac for $4,000, its fair market value on that date. On December 30 of the current year, Isaac sold the same stock for $8,000 to a friend in a bona fide, arms-length transaction. As a result of these transactions, A. Isaac has a recognized gain of $4,000. B. Isaac has a recognized gain of $1,000. C. Henry has a recognized loss of $3,000. D. Neither Henry nor Isaac has a recognized gain or loss.

Answers

Answer:

B. Isaac has a recognized gain of $1,000

Explanation:

Issac's basis in computing gain is $7,000

Therefore, Gain = Selling Price - Basis Price

Gain = $8000 - $7,000

= $1,000

Issac has a recognized gain of $1000

Corporation has the following data as of December​ 31, 2018​:
Total Current Liabilities $38,420 Total Stockholders' Equity$ ?
Total Current Assets 62,100 Other Assets 36,800
Long-term Liabilities 179,530 Property, Plant, and Equipment, Net 264,350
Compute the debt to equity ratio at December 31, 2018. (Round your answer to two decimal places, X XX)
Total liabilities Total stockholders' equity Debt to equity ratio

Answers

Answer: 1.5

Explanation:

The debt to equity ratio will be calculated as total liabilities divided by the total equities.

The total liabilities is the sum of the total current liabilities and the long term liabilities. This will be:

= 38420 + 179,530

= $217950

Total equities will be the difference between the total assets and total liabilities. This will be:

Total asset = 264,350 + 36,800 + 62,100

= $363,250

Total equity = total asset - total liability

= $363,250 - $217,950

= $145,300

Debt to equity ratio = total liabilities/total equity

= 217950/145,300

= 1.5

Government officials have hired your consulting firm to encourage more people to use the theater . In the initial meeting, you discussed several options for increasing demand. Three suggestions are listed below. Based on your knowledge of the law of demand, what is your recommendation for each suggestion?

Suggestion 1: Reduce the price of public transportation
Choose one:

a. Not recommend
b. Recommend

Suggestion 2: Increase the prices of private transportation by increasing the price of parking and gasoline
Choose one:

a. Not recommend
b. Recommend

Suggestion 3: Offer monthly and yearly passes that reduce the price per ride
Choose one:

a. Not recommend
b. Recommend

Answers

Answer:

Suggestion 1: Not Recommended

Suggestion 2: Recommended

Suggestion 3: Not Recommended

Explanation:

The law of demand says that the increase in the price of the commodity will result in decrease in the utility derived from that product and as a result the consumption of the product falls.

So by keeping the law of demand in view, we can say that the:

Reduction in price of public transportation is not recommended because every transporter will start investing in public transport and we will have higher number of buses per person.The increase in the price of parking and gasoline is recommended as the increase in parking fees and gasoline cost will discourage people to buy private transportation.Offer of monthly and yearly passes to reduce the price per ride is not recommended as it encourages the cyclists to travel via bus. Hence it is not recommended.

Arctica manufactures snowmobiles and ATVs. These products are made in different departments, and each department has its own manager. Each responsibility performance report only includes those costs that the particular department manager can control: raw materials, wages, supplies used, and equipment depreciation.
Snowmobile ATV Combined SnowmobileATV Combined
(Budget) (Budget) (Budget) (Actual) (Actual) (Actual)
Raw materials $19,990 $28,000 $47,990 $19,920 $29,320 $49,240
Employee wages10,900 21,000 31,900 11,210 21,740 32,950
Dept. manager 4,800 5,700 10,500 4,900 4,900 9,800
salary
Supplies used 3,850 1,400 5,250 3,670 1,420 5,090
Depreciation- Equip.6,500 13,000 19,500 6,500 13,000 19,500
Utilities 410 590 1,000 380 550 930
Rent 6,200 6,800 13,000 5,800 6,800 12,600
Totals $52,650 $76,490 $129,148 $52,380 $77,730$130,110
Prepare a responsibility accounting report for the snowmobile department.

Answers

Answer:

ArcticaSnowmobile Department

Responsibility Accounting Report

                                       Budget         Actual           Variance

Raw materials               $19,990      $19,920            $70   Favorable

Employee wages            10,900          11,210             310   Unfavorable

Dept. manager                 4,800          4,900             100   Unfavorable

Supplies used                  3,850          3,670              180   Favorable

Depreciation- Equip.       6,500          6,500                 0      0

Utilities                                 410             380               30   Favorable

Rent                                 6,200         5,800              400  Favorable

Totals                         $52,650      $52,380           $270  Favorable

Explanation:

a) Data

                             Snowmobile   ATV     Combined Snowmobile ATV Combined

                             (Budget)  (Budget)  (Budget)   (Actual) (Actual) (Actual)

Raw materials     $19,990  $28,000   $47,990  $19,920 $29,320 $49,240

Employee wages  10,900    21,000       31,900      11,210     21,740   32,950

Dept. manager       4,800      5,700       10,500     4,900      4,900     9,800

salary

Supplies used        3,850       1,400        5,250      3,670      1,420     5,090

Depreciation- Equip.6,500  13,000      19,500      6,500    13,000   19,500

Utilities                       410         590         1,000         380        550        930

Rent                       6,200      6,800       13,000     5,800      6,800   12,600

Totals                $52,650 $76,490    $129,148 $52,380  $77,730 $130,110

b) The responsibility accounting report is a performance report that presents a comparison of the  actual and budgeted amounts of controllable costs for a department and its manager, showing the variances, and indicating whether each cost element is favorable or unfavorable.

The managers in Julio's company sponsor monthly brainstorming sessions and reward employees with gift cards and recognition when an out-of-the box idea leads to organizational improvements. Julio's company is an example of a(n) _______ organization.

Answers

Answer:

Learning.

Explanation:

In this scenario, the managers in Julio's company sponsor monthly brainstorming sessions and reward employees with gift cards and recognition when an out-of-the box idea leads to organizational improvements.

Hence, Julio's company is an example of a learning organization.

A learning organization is one which is typically characterized by creating an enabling environment for growth, training, and development of its employees. This opportunity and incentives help employees to engage in critical and creative thinking, research, and development. Consequently, employees would become more confident, brilliant, intelligent, knowledgeable and professionals in their assigned positions or roles, thus helping the organization to achieve its aim, goals and objectives.

In a nutshell, this ultimately implies that it's very important and necessary that organizations sponsor brainstorming sessions and reward employees awesomely, when an out-of-the box idea leads to organizational improvements.

Using the information below for Singing Dolls, Inc., determine the total manufacturing costs incurred during the year:Work in Process, January 1 $53,000Work in Process, December 31 38,500Direct materials used 14,000Total Factory overhead 7,000Direct labor used 28,000a- $49,000.b- $95,000.c- $102,000.d- $63,500.e- $14,500.

Answers

Answer:

The correct answer is D.

Explanation:

Giving the following information:

Work in Process, January 1 $53,000

Work in Process, December 31 38,500

Direct materials used 14,000

Total Factory overhead 7,000

Direct labor used 28,000

To calculate the total manufacturing costs, we need to use the following formula:

cost of goods manufactured= beginning WIP + direct materials + direct labor + allocated manufacturing overhead - Ending WIP

cost of goods manufactured= 53,000 + 14,000 + 28,000 + 7,000 - 38,500

cost of goods manufactured= $63,500

On May 1, Southern Oil Corporation purchased 2,000 shares of its $10 par value common stock at a cash price of $13/share. On July 15, 900 shares of the treasury stock were sold for cash at $17/share. Journalize the two transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)

Answers

Answer:

1.

May 1,

DR Treasury Stock $ 26,000

CR Cash $26,000

(To record purchase of Treasury Stock)

Working - 2,000 * $13 per share

= $26,000

2.

July 15,

DR Cash $ $15,300

CR Treasury Stock $11,700

CR Additional Paid-in Capital $3,600

(To record sale of Treasury Stock)

Working and Notes

Cash = 900 * $17 per share = $15,300

Treasury Stock = 900 * purchase price of $13 per share = $11,700

When a stock is sold for more than it was bought or issued for, record this in the Additional Paid-in Capital account.

= Cash - Treasury

= 15,300 - 11,700

= $3,600

Cold Chiller Corporation (CCC) has annual sales of $10 million, cost of goods sold of 60 percent, average age of inventory of 80 days, average collection period of 35 days, average payment period of 30 days, and purchases that are 60 percent of cost of goods sold. How much does CCC have invested in its cash conversion cycle assuming a 365-day year?

Answers

Answer:

Cold Chiller Corporation (CCC)

Investment in cash conversion cycle:

= $10 million x 60% = $6million

which is invested for 145 (80 + 35 + 30) days before being realized as cash.

Explanation:

The cash conversion cycle (CCC) is a metric that expresses the time (measured in days) it takes for a company to convert its investments in inventory and other resources into cash flows from sales.  It gives us an indication as to how long it takes a company to collect cash from sales of inventory. Often a company will finance its inventory instead of paying for it with cash up front.

The formula for the Cash Conversion Cycle is:

CCC = Days of Sales Outstanding PLUS Days of Inventory Outstanding MINUS Days of Payables Outstanding.

CCC = DSO + DIO – DPO.

Days of Sales outstanding:

DSO = [(Beginning Accounts Receivable + Ending Account Receivable) / 2] / (Revenue / 365)

Days of Inventory Outstanding:

DIO = [(Beginning Inventory + Ending Inventory / 2)] / (COGS / 365)

Operating Cycle = DSO + DIO.

Days of Payables Outstanding:

DPO = [(Beginning Accounts Payable +Ending Accounts Payable) / 2] / (COGS / 365)

Westchester Corp. is considering two equally risky, mutually exclusive projects, both of which have normal cash flows. Project A has an IRR of 11%, while Project B's IRR is 14%. When the WACC is 8%, the projects have the same NPV. Given this information, which of the following statements is CORRECT?a. If the WACC is 9%, Project A's NPV will be higher than Project B's. b. If the WACC is greater than 14%, Project A's IRR will exceed Project B's. c. If the WACC is 13%, Project A's NPV will be higher than Project B's. d. If the WACC is 9%, Project B's NPV will be higher than Project A's. e. If the WACC is 6%, Project B's NPV will be higher than Project A's.

Answers

Answer:

d. If the WACC is 9%, Project B's NPV will be higher than Project A's.

Explanation:

The internal rate of return is the return in which the NPV is zero i.e cash inflows equal to the initial investment

While the WACC refers to the cost of capital by considering the capital structure i.e cost of equity, cost of preferred stock and cost of debt by taking their weightage

Now if the WACC is 9% so project B NPV would be higher as compared to project A as we can see that project B IRR is greater than the project A IRR

Therefore option d is correct

Your company, Beta Corporation, is considering a new project which you must analyze. Based on the following data, what is the project's Year 1 operating cash flow?
Sales $22,000
Depreciation $8,000
Other operating costs $12,000
Tax rate 35%

Answers

Answer:

Net operating cash flow= $9,300

Explanation:

Giving the following information:

Sales $22,000

Depreciation $8,000

Other operating costs $12,000

Tax rate 35%

We need to determine the net operating cash flow:

Sales= 22,000

Other operating costs= (12,000)

Depreciation= (8,000)

EBIT= 2,000

Tax= (2,000*0.35)=  (700)

Depreciation= 8,000

Net operating cash flow= 9,300

Costs that are incurred in generating revenues during the period, but are not involved in the manufacturing process are referred to as

Answers

Answer:

Period costs

Explanation:

Period costs are Costs that are incurred in generating revenues during the period, but are not involved in the manufacturing process. These cost are not related directly to the production process. These costs cannot be capitalized on the company's balance sheet. They are expensed in the period in which they were incurred and are included in the financial statement during their assigned accounting period.

Simkin Corporation purchased land for $420,000. Later in the year, the company sold a different piece of land with a book value of $155,000 for $110,000.How are the effects of these transactions reported on the statement of cash flows? Use the minus sign to indicate cash out flows, cash payments, decreases in cash and for any adjustments, if required. If a transaction has no effect on the statement of cash flows, select "No effect" from the drop down menu and leave the amount box blank.

Answers

Answer:

Transaction                     Amount        Statement of cash-flow

Purchase of land            420000         Investing activities

Sale of land                     110000          Investing activities

Loss on sale of land        45000          Operating activities

Iron Works International is considering a project that will produce annual cash flows of $38,200, $46,900, $57,600, and $23,100 over the next four years, respectively. What is the internal rate of return if the project has an initial cost of $112,800

Answers

Answer:

18.11%

Explanation:

The internal rate of return is the discount rate that equates the after tax cash flows from an investment to the amount invested.

IRR can be calculated using a financial calculator

Cash flow in year 0 = $-112,800

Cash flow in year 1 = $38,200

Cash flow in year 2 = $46,900

Cash flow in year 3 =$57,600

Cash flow in year 4 =$23,100

IRR = 18.11%

To find the IRR using a financial calacutor:

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

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

identify the cultural differences that are likely to arise between costco us employees and local employees are working in australia spain and china

Answers

The correct answer to this open question is the following.

Although the question seems to be incomplete because it does not provide any references, we can say that the cultural differences that are likely to arise between Costco US employees and local employees that are working in Australia Spain, and China are the result of totally different cultures, idiosyncrasies, customs, and traditions.

American customers are so different from Australian, Chinese, or Spanish consumers. What works in one country would not work in another. What is success in the US could be a failure in Spain. We are talking about different preferences, tastes, likes, and traditions.

That is why it is so important that Costco branches in other countries survey and understand local people's minds and tastes, so employees in each country can be trained in customer services, local preferences, assertiveness, human and business orientation, and many others.

On July 1, Shady Creek Resort borrowed $250,000 cash by signing a 10-year, 8% installment note requiring equal payments each June 30 of $37,258. What amount of principal will be included in the first annual payment

Answers

Answer:

Principal payable in year 1 = $17,258

Explanation:

Loan Amortization: A loan repayment method structured such that a series of equal periodic installments will be paid for certain number of periods to offset both the loan principal amount and the accrued interest.

The annual installment is computed as follows:  

Annual installment= Loan amount/annuity factor .

The annual installment is already given as 37,258.

Principal payable = Annual installment - interest amount

Interest amount = Interest rate × loan amount

                         = 8%× 250,000 =20,000

Principal payable in year 1 =37,258 - 20,000  =$17,258

Principal payable in year 1 = $17,258

Two solutions are investigated for a safety program Soution 1 First cost ---25,000 annual maintenance cost 4,000 Life -- 2years Solution 2 First cost ---88,000 annual maint 1400 Life 6 years Neither project has a salvage value Compare the two solutions using present value using 15% interest- what is present cost of solution 2

Answers

Answer:

Present value for solution 2 = $93,298.28

Solution 1 has a lower cost compared to solution 2. Solution 1 would be more desirable based on the lower cost

Explanation:

Present value is the sum of discounted cashflows

Solution 1

Cash flow in year 0 = 25,000

Cash flow in year 1 and 2 = 4,000

I = 15%

Present value = $31,502.84

Solution 2

Cash flow in year 0 = 88,000

Cash flow in year 1 and 6 = 1,400

I = 15%

Present value = $93,298.28

Solution 1 has a lower cost compared to solution 2. Solution 1 would be more desirable based on the lower cost

To find the PV using a financial calculator:

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

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

3. Press compute  

The Supplies Expense account was debited $1,240 by the Sanford Company for office supplies purchased during the first year of operations. At year-end, the office supplies on hand were counted and the cost of the on-hand items was $880. The appropriate adjusting entry would:

Answers

Answer:

The Decrease in expenses $360

Explanation:

Since the supplies expense is debited by $1,240 for office supplies purchased

and the office supplies on hand is $880

So, the remaining office supplies left is

= Supplies expenses debited for Office supplies purchased -  office supplies on hand

= $1,240 - $880

= $360

This $360 represent that there is a decrease in expenses

Firm Y has issued 500 million shares of stock at $1 par value and $200 millino in additional paid in capital. Retained earnings are $5.6 billion. What is the return on equity if net income if net income is $1.1 billion?

Answers

Answer:

Return on equity = 17.46%

Explanation:

DATA:

Issued share capital = $500m

Additional Paid-in capital = $200 million

Retained Earnings = $5.6 billion

Net Income = $1.1 billion

Return on Equity = ?

Solution

Return on equity can be calculated by dividing net income in total shareholder's equity

NOTE: ALL THE WORKINGS ARE IN 1000's

Return on equity = Net Income / Shareholder's Equity

Return on equity = 1,100,000 / (500,000 + 200,000 +5,600,000)

Return on equity = $1,100,000/6,300,000

Return on equity = 17.46%

XYZ stock is trading at $25.75 and XYZ Jul 25 calls are trading at a premium of $2. What is the time value of the Jul 25 calls

Answers

Answer:

$125

Explanation:

Time value = Premium - Intrinsic value

Premium. = 2 or $200 i.e 2×100

Intrinsic value = 75

= $200 - $75

= $125

The time value of the Jul 25 calls will be $125.

It should be noted that the time value is simply the difference that exist between the premium and the intrinsic value. In this case, the time value will be:

= $200 - $75

= $125

The premium is gotten as 2 × 100 = $200.

Therefore, the time value of the Jul 25 calls will be $125.

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Aspin Corporation’s charter authorizes issuance of

2,000,000 shares of common stock. Currently, 1,400,000 shares are outstand-
ing, and 100,000 shares are being held as treasury stock. The firm wishes to

raise $48,000,000 for a plant expansion. Discussions with its investment bankers
indicate that the sale of new common stock will net the firm $60 per share.​

Answers

Answer and Explanation:

The calculation of the sale of new common stock is shown below:-

a. Not issued = Authorized shares - Outstanding shares - Treasury stock

= 2,000,000 - 1,400,000 + 100,000

= 500,000

Now

Maximum shares = Not issued + Treasury stock

= 500,000 + 100,000

= 600,000

b. Since if we find out the number of shares that should be issued is

= $48,000,000 ÷ $60 per share

= 800,000

But the maximum shares is 600,000 so this shares would only be issued upto this limit only

Therefore the funds should not be raised

c.  Now The firm could also develop extra 200,000 shares together it get amortized also.

Hence, it can sell 800,000 shares and the amount could rise to $48,000,000

Telegraphic Solution​'s completed worksheet at November 30​, 2018 is as​ follows:

Revenues:
Service Revenue $9,600

Expenses:
Salaries Expense $2,750
Rent Expense 700
Depreciation Expense-Equipment $350
Supplies Expense 550
Utilities Expense $700
Total Expenses $5,050
Net Income $4,550


Required:
a. Complete the income statement for the month ended November 30​, 2018. ​
b. Complete the statement of owner's equity for the month ended November 30, 2018. Assume there were no contributions made by the owner during the month.
c. Complete the classified balance sheet as of November 30, 2018

Answers

Answer:

a. Complete the income statement for the month ended November 30​, 2018. ​

Telegraphic Solution​'s

Income Statement

For the month ended November 30, 2018

Service Revenue                                                       $9,600

Expenses:

Salaries Expense $2,750 Rent Expense 700 Depreciation Expense-Equipment $350 Supplies Expense 550 Utilities Expense $700                                     ($5,050)

Net Income                                                                $4,550

b. Complete the statement of owner's equity for the month ended November 30, 2018. Assume there were no contributions made by the owner during the month.

Telegraphic Solution​'s

Statement of Owner's Equity

For the month ended November 30, 2018

Pryor, capital, November 1, 2018                    $32,900

Investments during the month                                 $0

Net income                                                         $4,550

Subtotal                                                            $37,450

Withdrawals during the month                       ($2,900)

Pryor, capital, November 30, 2018                $34,550

c. Complete the classified balance sheet as of November 30, 2018

Assets:

Current assets

Cash $4,400

Accounts receivable $3,900

Prepaid rent $1,100

Office supplies $2,550

Total current assets $11,950

Non-current assets

Equipment net $28,350

Total non-current assets $28,350

Total assets: $40,300

Liabilities and equity:

Liabilities:

Current liabilities

Accounts payable $5,100

Salaries payable $650

Total current liabilities $5,750

Equity:

Pryor, capital   $34,550

Total liabilities and equity: $40,300

Discuss the logic underlying the use of three-sigma limits on Shewhart control charts. How will the chart respond if narrower limits are chosen

Answers

Answer:

The Shewhart control charts are charts used to monitor processes and behaviours in businesses statistically to ensure they are under control. They have been known to produce superb results especially with the use of the 3-sigma limits. The use of narrower limits provides practicality in testing more scenarios, the investigation of more causes and detection of more false causes.

Explanation:

The use of the 3 sigma limits in the Shewhart control charts using narrow limits provides for better control of business enterprises by ensuring that more investigations and detection of false causes are conducted. Thes gives a much more specific range of results in practice compared to the wide range approach.

The use of three-sigma limits on Shewhart control charts is simply used as an economic guide to minimize economic loss.

It should be noted that three-sigma points are used as a rational and economic guide to minimum economic loss.

It typically sets a range for the process parameter at a control limit of 0.27%. The three-sigma control limits are used for checking data from a process. These are vital to monitor behaviors and processes in business.

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