During 2021, WMC Corporation discovered that its ending inventories reported in its financial statements were misstated by the following material amounts: 2019 understated by $ 124,000 2020 overstated by 154,000 WMC uses a periodic inventory system and the FIFO cost method. Required: 1. Determine the effect of these errors on retained earnings at January 1, 2021, before any adjustments. (Ignore income taxes.) 2. Prepare a journal entry to correct the errors.

Answers

Answer 1

Answer:

WMC Corporation

Misstatement of Ending Inventories:

1. Effect of these errors on Retained Earnings at January 1, 2021:

a) The understated amount by $124,000 in 2019 has self-corrected in 2020 with the Beginning Inventory also understated.  So, it has no effect on the Retained Earnings at January 1, 2021.

b) The overstated ending inventories by $154,000 will overstate the Retained Earnings at January 1, 2021 by the same amount.  Since it has not self-corrected like (a), the correction will be to reduce the Retained Earnings and reduce the Beginning Inventories by $154,000.

2. Journal Entry:

Debit Retained Earnings $154,000

Credit Beginning Inventories $154,000

To reverse the overstated inventories.

Explanation:

a) Data:

2019 understated by $ 124,000

2020 overstated by 154,000

Inventory system = periodic

Inventory method = FIFO


Related Questions

The journal entry to record the transfer of units to the next department in process accounting is a(n):

Answers

Answer:

Decrease in one asset and an increase in another asset

Explanation:

The journal entry to record the transfer of units to the next department in process accounting is a(n):

i. Decrease in one asset

ii. Increase in another asset

A share of Lash Inc.'s common stock just paid a dividend of $2.10. If the expected long-run growth rate for this stock is 5%, and if investors' required rate of return is 18.5%, what is the stock price

Answers

Answer:

P0 = $16.333333333 rounded off to $16.33

Explanation:

Using the constant growth model of dividend discount model, we can calculate the price of the stock today. The DDM values a stock based on the present value of the expected future dividends from the stock. The formula for price today under this model is,

P0 = D0 * (1+g) / (r - g)

Where,

D0 * (1+g) is dividend expected for the next period g is the growth rate r is the required rate of return  

P0 = 2.1 * (1+0.05)  /  (0.185 - 0.05)

P0 = $16.333333333 rounded off to $16.33

is the price of a movie ticket likely to go up or down why?

Answers

Answer:

Down

Explanation:

Because they want more people to watch

Budgets are prepared in which of the following orders? Group of answer choices sales budget, production budget, direct materials purchases budget sales budget, cash budget, production budget production budget, cost of goods sold budget, direct labor budget production budget, sales budget, direct labor budget

Answers

Answer:

Sales Budget,

Production Budget,

Direct Materials Purchases Budget

Explanation:

The budgets are prepared so that the company could get to know how much revenue earned and the expenses to be incurred during a particular period of time. It gives an idea of how much would be earned and how much would be incurred

Here, in the following orders, the budgets could be prepared

Sales Budget,

Production Budget,

Direct Materials Purchases Budget

A U.S. business sells milk to consumers in France. Which situation would
most likely cause demand for milk to decline in France?

A. A popular French nutrition author claims that milk is bad for
people's health.
B. French consumers expect the price for milk to increase in the
future.
C. Cheese and other products made from milk become more popular
in France
D. The French population grows steadily due to years of economic
prosperity

Answers

The situation that cause the demand for falling in france should be option A. A popular French nutrition author claims that milk is bad for people's health.

The reason why it cause demand for milk:

The various consumers believes on expert's suggestion to select between products. Marketers know this, and that is why they incorporate doctors and other professionals in advertisements. Should the popular nutrition author provides a negative opinion on milk products, the demand for milk in France will decline.

learn more about demand here: https://brainly.com/question/18282855

Answer:

A

Explanation:

Just took the quiz

B. Panuto: Isulat sa patlang kung ano ang tinutukoy sa pangungusap.
1. Ang tawag sa taong nagnenegosyo.
2. Ang panimulang salapi na ginagamit sa
pagnenegosyo.
3. Ang isang entrepreneur ay dapat magkaroon nito
upang ang produkto o serbisyo ay kumita ng
maganda
4. Alamin ang pagtatayuan ng negosyo.
5. Mahalaga ito upang maihatid at makilala ang
bagong produkto sa pamilihan.​

Answers

Explanation:

1.negosyante.

2.kapital.

3.ng sapat na kaalaman sa pang negosyo.

4.inquiry

5.flayears

4. Sectoral shifts, frictional unemployment, and job searches Suppose the world price of steel falls substantially. The demand for labor among steel-producing firms in Pennsylvania will . The demand for labor among automobile-producing firms in Michigan, for which steel is an input, will . The temporary unemployment resulting from such sectoral shifts in the economy is best described as unemployment. Suppose the government wants to reduce this type of unemployment. Which of the following policies would help achieve this goal? Check all that apply. Improving a widely used job-search website so that it matches workers to job vacancies more effectively Establishing government-run employment agencies to connect unemployed workers to job vacancies Increasing the benefits offered to unemployed workers through the government's unemployment insurance program

Answers

Answer:

decrease

increase

structural unemployment

Improving a widely used job-search website so that it matches workers to job vacancies more effectively

Establishing government-run employment agencies to connect unemployed workers to job vacancies

Explanation:

If the world price of steel falls, the profits that can be earned from producing steel would fall. This would make steel-producing firms cutback on production. If they do this, they would lead less labour, so the demand for labour would fall.

The decrease in the price of steel would make purchasing steel by automobile companies cheaper. This would lead to a rise in production and as a result an increase in the demand for labour.

Structural unemployment occurs when there is a mismatch between the skills of labour and the jobs available.  Measures taken to increase information on available jobs would reduce this type of unemployment

If a company purchases equipment costing $4,500 on credit, the effect on the accounting equation would be: Multiple Choice Assets increase $4,500 and liabilities decrease $4,500. One asset increases $4,500 and another asset decreases $4,500. Equity decreases $4,500 and liabilities increase $4,500. Equity increases $4,500 and liabilities decrease $4,500. Assets increase $4,500 and liabilities increase $4,500.

Answers

Answer: Assets increase $4,500 and liabilities increase $4,500.

Explanation:

An asset are the properties which a business or an organization owns. An asset possess an economic value.

Since the equipment purchased is an asset, this will lead to an increase of assets by $4500 and since it was bought on credit and hasn't been paid for, liabilities will also increase by $4500.

A company, which is currently operating at full capacity, has sales of $2,480, current assets of $820, current liabilities of $510, net fixed assets of $1,670, and a 5 percent profit margin. The company has no long-term debt and does not plan on acquiring any. The company does not pay any dividends. Sales are expected to increase by 10 percent next year. If all assets, short-term liabilities, and costs vary directly with sales, how much additional equity financing is required for next year

Answers

Answer:

$61.60

Explanation:

Equity funding need =  Projected assets - Projected liabilities - Current equity - Projected increase in retained earnings

Equity funding need = $2,739 - $561 -  $1,980 - $136.40

Equity funding need = $61.60

Workings

Projected assets = (Current assets + Fixed assets) * 1.10 = 820+1,670 * 1.10 = $2,739

Projected liabilities = Current liabilities * 1.10 = 510 * 1.10 = $561

Current equity = Current assets + Fixed assets - Current liabilities = 820 + 1,670 - 510 = $1,980

Projected increase in retained earnings  = Sales*5% * 1.10 = $2,480*5% * 1.10 = 124*1.10 = $136.40

$50 an hour is a
A salary
B commission
C wage
D pension

Answers

I think C I’m not sure tho

Answer: C.) Wage

Explanation: A salary is a set cost that is due to you over an agreed amount of time. A commission is a percentage that you get from the original cost. A wage is the income one makes daily, or per hour. A pension is the gradual amount of money being added up during the years one works. Therefore, $50 an hour is a wage.

I hope this helped!

Good luck <3

Epiphany is an all-equity firm with an estimated market value of $400,000. The firm sells $275,000 of debt and uses the proceeds to purchase outstanding equity. Compute the weight in equity and the weight in debt after the proposed financing and repurchase of equity. Group of answer choices 0.31, 0.69 0.34, 0.66 0.48, 0.52 0.69, 0.31

Answers

Answer:

Epiphany

Weight in equity = 0.31

Weight in debt = 0.69

Explanation:

a) Data and Calculations:

Estimated market value of equity = $400,000

Debts = $275,000

Net equity after debt = $125,000

Weight in equity = $125,000/$400,000 = 0.31

Weight in debt = $275,000/$400,000 = 0.69

b) The weight in equity shows the relationship between the equity and the total capital (equity and debt) in use in Epiphany after the sale of debt and repurchase of outstanding equity.

c) The weight in debt shows the relationship between the debt capital and the total capital (equity and debt) in use in Epiphany after the sale of debt and repurchase of outstanding equity.

For most consumers, maximizing utility through consumption generally means finding good deals in order to maximize the utility received for each dollar spent. However, some makers of luxury goods believe that their customers actually achieve utility by paying high prices. As a result, lowering prices may lead to reduced sales for the makers of luxury goods. How is this counterintuitive concept rationalized by analysis of consumer behavior and the utility maximization rule

Answers

Answer:

The explanation of that situation is below.

Explanation:

To begin with, the most important factor to have in mind in the situation explained above is the fact that we are talking about a "luxury good" and therefore that when it comes to this type of goods is better when the majority of the people do not possess or at least they must represent the fact that they are exclusive for only some part of the population. That is why that those goods use the strategy of increase always the price because that will means that they are not affordable for the majority of the society but only for a few and that will give to the owner of the good a sense of uniqueness and with that it also comes the sense of superiority. That is why that when it comes to this type of good the analysis change and it collides with the other theory of utility maximation.

A double-entry accounting system is an accounting system: Multiple Choice That records each transaction twice. That records the effect of each transaction in at least two accounts with equal debits and credits. In which each transaction affects and is recorded in two or more accounts but that could include two debits and no credits. That allows total credits to be greater than total debits. That allows total debits to be greater than total credits.

Answers

Answer:

That records the effect of each transaction in at least two accounts with equal debits and credits.

Explanation:

A double-entry accounting system is the accounting system in which it shows the impact of each transaction in terms of debit and credit. In this the amount of credit should be equivalent to the amount of credit that means both the amount should be equivalent to each other

hence, the second option is correct and the same is to be considered

If merchandise is sold on account to a customer for $10,000, terms FOB shipping point, 1/10, n/30, what is the amount to be recorded as an accounts receivable on the date of the sale?
a. $10,000
b. $10,050
c. $9,950
d. none of the above

Answers

Answer: a. $10,000

Explanation:

The amount to be recorded as an Accounts Receivable on the date of the sale is the actual amount that the merchandise was sold for which is $10,000.

The discount of 1% if paid within 10 days will only apply if the customer pays within that time and if this is done, the discount will be deducted from the amount paid to the company and debited to the Sales discount account.  

Holiday Laboratories purchased a high-speed industrial centrifuge at a cost of $470,000. Shipping costs totaled $14,100. Foundation work to house the centrifuge cost $7,700. An additional water line had to be run to the equipment at a cost of $2,600. Labor and testing costs totaled $7,000. Materials used up in testing cost $3,700. (Leave no cells blank. Enter 0 where needed.) a. What is the total cost of the equipment

Answers

Answer:Total Cost of equipment=$502,500

Explanation:

Total Cost of equipment= This is gotten by addition of Cost of Purchase +Shipping costs  +Foundation work+ Testing expense

=$470,000+$14,100+$7,700+($7,000+$3,700.)

=$502,500

Roose, Inc. reported revenue of $92 million and incurred total expenses of $84 million. The total expenses included cost of goods sold of $50 million, salaries and other administrative expenses of $9 million, $11 million of interest paid on a building's mortgage, and $14 million of depreciation. Assuming Roose is subject to the interest expense limitation, what amount of interest expense can the business deduct in the current year

Answers

Answer:

Roose, Inc.

The business can deduct $9.5 million in the current year.

Explanation:

Revenue = $92 million

Expenses allowed = 73 million ( $84 - $11 million for interest expense)

Adjusted taxable income before interest = $19 million

50% of adjusted taxable income = $9.5 million

Disallowed interest expense in the current year = $1.5 million

The interest expense allowed (deductible) is 50% for 2019 and 2020, as amended by the CARES Act) of the taxpayer's adjusted taxable income.

A project that will last for 10 years is expected to have equal annual cash flows of $103,900. If the required return is 8.4 percent, what maximum initial investment would make the project acceptable? Multiple Choice $638,392.96 $595,833.43 $1,534,047.75 $655,213.49 $684,772.10

Answers

Answer:

PV= $684,772.1

Explanation:

Giving the following information:

A project that will last for 10 years is expected to have equal annual cash flows of $103,900. If the required return is 8.4 percent.

First, we need to calculate the future value of the cash flows:

FV= {A*[(1+i)^n-1]}/i

A= annual cash flow

FV= {103,900*[(1.084^10) - 1]} / 0.084

FV= $1,534,047.75

Now, we can determine the present value:

PV= FV/(1+i)^n

PV= 1,534,047.75 / (1.084^10)

PV= $684,772.1

Which scenario holds true when a tariff is applied to an imported item? A. both domestic and foreign consumers pay the same price B. domestic consumers of the imported item pay a higher price C. foreign consumers of the imported item pay a higher price D domestic consumers of the imported itern pay a lower price​

Answers

Answer:

i would say b, the domestic pay more.

Suppose there are 100 million in the labor force, and 6 million unemployed people. During the next month, 200,000 people lose their jobs and 300,000 find jobs. The new total of employed persons is ________ and the new unemployment rate is ________.

Answers

Answer:

Results are below.

Explanation:

First, we need to calculate the currently employed people and the unemployment rate:

Employed people= 100,000,000 - 6,000,000= 94,000,000

Unemployment rate= unemployed people / labor force

Unemployment rate= 6,000,000 / 100,000,000

Unemployment rate= 0.06= 6%

Now, the newly employed people and the unemployment rate:

Employed people= 94,000,000 + 300,000 - 200,000

Employed people= 94,100,000

Unemployment rate= 5,900,000 / 100,000,000

Unemployment rate= 0.059 = 5.9%

Bryant Company has a factory machine with a book value of $88,100 and a remaining useful life of 7 years. It can be sold for $30,900. A new machine is available at a cost of $413,300. This machine will have a 7-year useful life with no salvage value. The new machine will lower annual variable manufacturing costs from $579,100 to $505,700. Prepare an analysis showing whether the old machine should be retained or replaced.

Answers

Answer: The old factory machine should be replaced as from computation  below   will lead to a  lower cost for Bryant Company

Explanation:

Particulars Retain Equipment Replace Equipment Net Income                      

                                                                                              Increase/Decrease                            

Variable manufacturing costs

                                $4,053,700              $3,539,900                  $513,800

                                 $579,100 x 7              $505,700 x 7                                      

                                                                                         

New machine cost                             $413,300              -$410,300.

Sale of old machine                              -$30,900                $30,900.

  Total              $4,053,700                 $3,922,300             $134,400  

The old factory machine should be replaced as from computation  will lead to a  lower cost of $3,922,300 instead of   $4,053,700     for Bryant Company

           

How do you think Alden, from Situation 2, found out about Revinate? Given all the online companies that might help your business connect you with customers, how would you choose one?

Answers

The correct answer to this open question is the following.

Although you forgot to include the proper context of the question or further references, we can comment on the following.

Alden found out about Revinate by searching on the web trying to find the best software options that could help the company to identify the customer's reviews so Gregory E. Alden could make the best decisions for his company.

Gregory E. Alden is the manager of the company Woodside Hotels, located in Northern California. He was trying to monitor the comments of his high-class clients because Woodside Hotels is in the luxurious hotel business. So knowing that constantly monitoring client's comments on social media pages such as TripAdvisor or Yelp can be an arduous and difficult task, Gregory searched for the best software company to monitor client's comments on social media. That is how he found Revinate, a company that helps managers to track reviews so they can make the best business decisions once they have learned what their customers desire. And that is exactly what I would do to choose the kind of company to know about the preferences of my customers.

Bond Ratings. Companies pay rating agencies such as Moody’s and S&P to rate their bonds, and the costs can be substantial. However, companies are not required to have their bonds rated in the first place; doing so is strictly voluntary. Why so you think they do so?

Answers

Answer:

Bond Ratings

Companies employ rating agencies such as Moody's and S&P to rate their bonds despite the substantial costs and their voluntariness because ratings by these agencies add a badge of honor to the bonds.  It gives investors some level of assurance that the bonds will be honored at maturity and that the pricing is right, given the company's credit risk.

Explanation:

Credit risk rating agencies assess the credit risk of a company or financial product as formal and credit-worthy benchmarks for investment decisions.  While companies pay huge costs to have these ratings conducted by the big three, including Moody's, S&P, and Fitch, the main value goes to the potential investors who require the information to decide whether to invest in the rated companies.

On September 15, 2021, Oliver's Mortuary received a $7,200, nine-month note bearing interest at an annual rate of 8% from the estate of Jay Hendrix for services rendered. Oliver's has a December 31 year-end. What adjusting entry will the company record on December 31, 2021

Answers

Answer: PLease see answer below

Explanation:

Date Account title and explanation Debit Credit

Dec 31   Interest receivable                           $168  

2021             Interest revenue                                                 $168

Calculation

Interest =Principal x time x rate

= 7,200 x 8% x 3.5 /12(15th september to 31st December)

=$168

A company forecasts growth of 6 percent for the next five years and 3 percent thereafter. Given last year's free cash flow was $100, what is its horizon value (PV looking forward from year 4) if the company cost of capital is 8 percent?

a. $0
b. $1,672
c. $2,000
d. $2,676

Answers

Answer:

d. $2,676

Explanation:

The computation of the horizontal value is shown below:

FCF1 = (100 × 1.06) = 106

FCF2  = (106 × 1.06) = 112.36

FCF3 = (112.36 × 1.06) = 119.1016

FCF4  = (119.1016 × 1.06) = 126.247696

FCF5  = (126.247696 × 1.06) = 133.8225578

Now

Horizon value is

= FCF5 ÷ (Cost of capital  - Growth rate)

= 133.8225578 ÷ (0.08  - 0.03)

= $2,676

Hence, the correct option is d.

The horizon value will be "$2,676".

According to the question,

The computation of the horizontal value will be:

→ [tex]FCF_1 = 100\times 1.06[/tex]

             [tex]= 106[/tex]

→ [tex]FCF_2 = 106\times 1.06[/tex]

             [tex]= 112.36[/tex]

→ [tex]FCF_3 = 112.36\times 1.06[/tex]

             [tex]= 119.1016[/tex]

→ [tex]FCF_4 = 119.1016\times 1.06[/tex]

             [tex]= 126.25[/tex]

→ [tex]FCF_5 = 126.25\times 1.06[/tex]

             [tex]= 133.8226[/tex]

hence,

The horizon value will be:

= [tex]\frac{FCF_5}{Cost \ of \ capital - Growth \ rate}[/tex]

By putting the values, we get

= [tex]\frac{133.8226}{0.08-0.03}[/tex]

= [tex]2,676[/tex] ($)

Thus the above approach i.e., "option d" is right.

Learn more about cost here:

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1. When will countries trade? Assuming 2 goods, food and clothing, and that both countries’ preferences are homothetic (but not necessarily identical), determine whether two countries will trade in each of the following situations: (a) Countries have identical preferences and identical endowments. (b) Countries have identical preferences, their endowments differ, and their endowments are not in the same ratio of food to clothing. (c) Countries have identical preferences, their endowments differ, but the ratio of food to clothing is the same in both countries. (d) Countries have identical endowments but different preferences. (e) Countries have both different preferences and different endowments.

Answers

Answer:

(a) Countries have identical preferences and identical endowments.

Explanation:

Analyzing the statement, there is information that the preferences of countries are homothetic (but not necessarily identical) with respect to the 2 goods, food and clothing.

That is why it is correct to state that countries will not trade with each other, as countries have identical preferences and identical allocations, which means that the demands for these goods will be related to the prices of the goods and not in relation to income or preferences.

Therefore, there is no need to commercialize these two goods between these countries, except in situations of scarcity.

Rust Pipe Co. was established in 1994. Four years later the company went public. At that time, Robert Rust, the original owner, decided to establish two classes of stock. The first represents Class A founders' stock and is entitled to twelve votes per share. The normally traded common stock, designated as Class B, is entitled to one vote per share. In late 2010, Mr. Stone, an investor, was considering purchasing shares in Rust Pipe Co. While he knew the existence of founders’ shares were not often present in other companies, he decided to buy the shares anyway because of a new technology Rust Pipe had developed to improve the flow of liquids through pipes. Of the 1,900,000 total shares currently outstanding, the original founder's family owns 52,725 shares. What is the percentage of the founder's family votes to Class B votes? (Do not round intermediate calculations. Input your answer as a percent rounded to 2 decimal places.)

Answers

Answer:

34.25%

Explanation:

Votes per share = 12

Shares owned = 52725

Now we are to calculate the total value of the total number of of votes

Total votes = votes per share * shares owned

= 12*52725

Total = 632700

Value of votes of class B

Total shares outstanding - founders family shares

= 1900000 - 52725

= 1847275

The question requires us to calculate percentage of the founder's family votes to Class B votes

632700/1847275

= 0.3425

= 34.25%

Big Box Store has operated with a 30% average gross profit ratio for a number of years. It had $107,000 in sales during the second quarter of this year. If it began the quarter with $18,700 of inventory at cost and purchased $72,700 of inventory during the quarter, its estimated ending inventory by the gross profit method is:

Answers

Answer:

$16,500

Explanation:

The computation of the estimated ending inventory is given below:

As  We know that

Cost of goods sold = Beginning inventory + purchase made - ending inventory

And, the

Sales - gross profit = Cost of goods sold

So,

$107,000 - $107,000 × 30% = Cost of goods sold

Therefore, the cost of goods sold is

= $107,000 - $32,100

= $74,900

And, finally the ending inventory is

$74,900 = $18,700 + $72,700 - ending inventory

$74,900 = $91,400  - ending inventory

So, the ending inventory is

= $91,400 - $74,900

= $16,500

The Jackson-Timberlake Wardrobe Co. just paid a dividend of $1.55 per share on its stock. The dividends are expected to grow at a constant rate of 6 percent per year indefinitely. Investors require a return of 14 percent on the company's stock. a. What is the current stock price? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) b. What will the stock price be in 3 years? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) c. What will the stock price be in 7 years? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)

Answers

Answer:

(A) 20.54

(B) 24.46

(C) 30.88

Explanation:

(A) The current stock price can be calculated as follows

Po= 1.55(1+6/100)/(14/100-6/100)

= 1.55(1+0.06)/(0.14-0.06)

= 1.55(1.06)/0.08

=1.643/0.08

= 20.54

(B) The stock price after 3 years can be calculated as follows

Po = 1.55(1+6/100)^4/(14/100-6/100)

= 1.55(1+0.06)^4/(0.14-0.06)

= 1.55(1.06)^4/0.08

= 1.55(1.2624)/0.08

= 1.9567/0.08

= 24.46

(C) The stock price after 7 years can be calculated as follows

Po= 1.55(1+6/100)^8/(14/100-6/100)

= 1.55(1+0.06)^8/(0.14-0.06)

= 1.55(1.06)^8/(0.08)

= 1.55(1.5938)/0.08

= 2.470/0.08

= 30.88

None of the following would be an advantage of self-administered surveys:
A) Reduced cost
B) Respondent control
C) Reduced interview evaluation apprehension
A. True
B. False

Answers

Answer:

B. False

Explanation:

A self-administered survey is one where there is the collection of the necessary data for the survey is carried out through a questionnaire of questions to be answered by the interviewee. Questionnaires can be sent via mail, e-mail, personal interception, hand delivery etc.

The advantages of self-administered surveys are cost reduction, since questionnaires can be sent via email at no cost to both, greater control of the interviewee, since the questions can be developed according to the information you want to collect, greater quick feedback, which reduces the apprehension of the interview evaluation.

False, the self-administered surveys would not be advantageous in terms of reduced interview evaluation apprehension. The Option B.

Would self-administered surveys be advantageous?

Self-administered surveys eliminate the need for face-to-face interactions and direct interviewer involvement which can indeed reduce interview evaluation apprehension. When individuals complete surveys on their own, they may feel less pressured and more comfortable expressing their opinions.

But this advantage does not hold true for self-administered surveys as they are completed by the respondents themselves without the presence of an interviewer. Consequently, the absence of an interviewer does not contribute to a reduction in interview evaluation apprehension. Therefore, the Option B is correct.

Read more about surveys

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to beter take into account the differential impact of fixed and variable costs, marketing managers canuse ____ pricing

Answers

Answer:

target return pricing

Explanation:

Target return pricing is a pricing method that uses a very simple formula:

target price = [unit cost + (desired return x capital)] /unit sales

The price is based on the ROI that the company expects from a certain product (or project).

Even though this is a fairly simple method for pricing a good or service, it can also have serious negative consequences:

it doesn't take in account consumers' tastes or preferenceswhat happens if the expected ROI is too high, that could kill a project that could have been successful otherwisethe time frames are not always exact, e.g. you believed that a project would last 5 years, but due to a technological breakthrough it only lasts 4

In order to successfully apply this type of pricing strategy, a company must be able to achieve or exceed their sales goals.

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