On August 1, a $45,600, 7%, 3-year installment note payable is issued by a company. The note requires equal payments of principal plus accrued interest be paid each year on July 31. The present value of an annuity factor for 3 years at 7% is 2.6243. The payment each July 31 will be:____________.
a. $15,200.00.
b. $17,376.06.
c. $16,000.00.
d. $15,600.00.
e. $2,176.06.

Answers

Answer 1

Answer:

b. $17,376.06.

Explanation:

The computation of the payment made each on July 31 is as follows:

Given that

Note Value = $45,600 ;

Time = 3 years

Based on the above information

The payment made each year is

= Value of the note × PVIFA factor at 7% for 3 years

= $45,600 × 2.6243

=  $17,376.06

Hence, the correct option is b.


Related Questions

Define the three economic effects of oligopoly

Answers

Answer:

Some of the oligopoly effects are discussed as follows:

i. Restriction on output:

Implies that oligopoly results in small output and high prices as compared to other market structures, such as perfect competition.

ii. Price exceeds average costs:Implies that under oligopoly, there are restrictions on entry of new organizations. Thus, organizations charge prices more than the average costs. Therefore, consumers have to pay more in case of oligopoly market.

iii. Lower Efficiency:

Leads to non-optimum levels of output. This is because the output produced under oligopoly depends on the market share held by the organization. Thus, the oligopoly organizations fail to build the optimum scales of economies and achieve optimum output.

iv. Selling Costs:

Refer to high promotional costs. The oligopolists engage in high promotion tasks to take the share of its rivals. Thus, the resources are wasted in form of high selling costs which do not add to the satisfaction of customers.

Apart from aforementioned points, oligopoly shows the poor performance from various other angles. From the point of economic welfare, it fails to satisfy customers since the price charged is very high, even more than average costs. In addition, sometimes oligopolists may face wasteful fluctuations in output as the output is not determined optimally.

HOPE IT HELPS.

g Suppose the total deposits in the Last Bank of Commerce are $100,000, and $20,000 of the total deposit is set aside as reserves required by the Federal Reserve. Based on this information, the required reserve ratio is:Group of answer choices.20$20,000.10.30

Answers

Answer:

0.10

Explanation:

The total deposits in last bank of commerce are $100,000

The total deposits set asides as reserves are $10,000

Therefore the required reserve ratio can be calculated as follows

= 10,000/100,000

= 0.10

Hence the required reserve ratio is 0.10

Rachel's Designs has 1,900 shares of 6%, $50 par value cumulative preferred stock issued at the beginning of 2019. All remaining shares are common stock. Due to cash flow difficulties, the company was not able to pay dividends in 2019 or 2020. The company plans to pay total dividends of $19,000 in 2021. How much of the $19,000 dividend will be paid to preferred stockholders and how much will be paid to common stockholders

Answers

Answer:

Preferred Dividend = $17,100Common Dividend = $1,900

Explanation:

Cumulative preferred stockholders will always have their dividends paid to them eventually because the dividends will accrue for years where they went unpaid.

This means that in 2021 they will be paid their dividends for the years 2019, 2020 and 2021.

Yearly preferred dividend = 1,900 * 6% * 50

= $5,700

Preferred dividends in 2021 = 5,700 * 3

= $17,100

Common stockholders would get = 19,000 - 17,100

= $1,900

Present owners of a network good receivegreater benefits as new buyers purchase the good. How do network externalities help a monopoly retain its market power? By exploiting network externalities, a firm can become a natural monopoly. If there are strong network externalities associated with a good, other goods are poor substitutes for it. Goods with network externalities are more likely to receive a government patent.

Answers

Answer:

How network externalities help a monopoly retain its market power:

By exploiting network externalities, a firm can become a natural monopoly.

Explanation:

In economics, Network externality describes a situation whereby the demand for a product depends on the demand of other consumers buying that product.  This implies that the value of the product to the consumer is increased because others are joining as buyers.  The present owners of a network product will actually gain more benefits as new buyers purchase the good because the fixed costs of rendering the service or providing the good are not increased with increasing buyers, but remain the same over a relevant range.

Problems and Applications Q4 Suppose that the government imposes a tax on heating oil. True or False: The deadweight loss from this tax would likely be larger in the fifth year after it is imposed than in the first year as demand for heating oil becomes more elastic. True False The tax revenue collected from a tax on heating oil is likely to be in the first year after it is imposed than in the fifth year.

Answers

Answer:

TrueTrue

Explanation:

The deadweight loss in the fifth year will indeed be higher in the fifth year than in the first because deadweight loss has been shown to increase with elasticity.

As demand becomes more elastic as a result of the oil becoming more expensive, tax revenue will decrease in future which means that tax revenue will be less in five years than in the first.

Sheffield Company originally issued 5400 shares of $10 par value common stock for $162000 ($30 per share). Sheffield subsequently purchases 530 shares of treasury stock for $26 per share and resells the 530 shares of treasury stock for $31 per share. In the entry to record the sale of the treasury stock, there will be a:______.
a. credit to Paid-In Capital from Treasury Stock for $2650.
b. credit to Common Stock for $13780.
c. credit to Treasury Stock for $5300.
d. debit to Paid-In Capital in Excess of Par of $15900.

Answers

Answer:

a. credit to Paid-In Capital from Treasury Stock for $2650.

Explanation:

the complete journal entries required to record the 3 operations:

Dr Cash 162,000

    Cr Common stock 54,000

    Cr Additional paid in capital 108,000

Dr Treasury stock 13,780

    Cr Cash 13,780

Dr Cash 16,430

    Cr Treasury stock 13,780

    Cr Additional paid in capital 2,650

Suppose a Canadian firm and a Japanese firm both produce rice. Also suppose the ratio of the price of land divided by the price of labour is lower in Canada than in Japan. If they both seek to maximize economic profit, the Canadian firm will use the two inputs, land and labour, in such a way that its land/labour ratio in production:_________.
A. is equal to one.
B. is higher than that of the Japanese firm.
C. is equal to that of the Japanese firm.
D. is lower than that of the Japanese firm.
E. can't be determined without knowing the absolute prices of land and labour in each country,

Answers

Answer:

The answer is "Option E".

Explanation:

Complete values are the number of dollars that can be traded for just a specified volume.

Cash flows calculate that equity capital to a workforce. In particular, over the period, companies generally have higher equity shares rated to improve their output through investment as well as the automation of a working system. The capital adequacy ratio (K/L) was its proportion of assets to capital levels of intensity.

Labor's high wealth Whenever the labor costs are high, companies will try to replace assets with labor. For example, waitstaff in Europe is fitted with a mitral valve that directly delivers the orders to a kitchen.

It allows the use of labor less efficient and far less necessary. It may not be necessary or desirable to spend in the command post equipment to relatively low labor costs, thus providing a feeling of sadness ratio. The brief variation in labor is simpler than the stock of capital. Financial performance to work is tending may rise in downturns as companies lose their jobs. Migrants and creating a company High national salaries of areas with high working capital will usually occur.

This would allow employers to shift from a low investment wage to a high wage growth ratio. It reduces real wage inequalities and eliminates the investment difference. In western China, for example, workers have moved to SE China, of higher wages.

An important first step in adapting a product to a foreign market is to determine the Group of answer choices personal ethics of individuals in the target market. language problem of the intended market. product's compliancy to irrational beliefs of its potential foreign consumers. regional political parties present in the domestic market. degree of newness of the product as perceived by the intended market.

Answers

Answer:

degree of newness of the product as perceived by the intended market.

Explanation:

As the new product is in the market so the willing of the consumers are to evaluate the production that depends upon the product newness in the market

The other options are incorrect as if the evaluation of the consumers depend upon the irrational beliefs so it would not be intended to purchased

Therefore the last option is correct

hence, the same is to be considered

A bank's actual reserve ratio is the percentage of total deposits a bank actually holds on to. It is made up of the percentage they are required to hold on to, known as the required reserve ratio, plus any extra they choose to hold on to. Suppose Dave's bank has an actual reserve ratio of 12%, and his bank makes a loan to Darlene based on the funds from Dave's deposit. How much does the money supply increase as a result of this second step

Answers

Answer:

The increase in the money supply will be "833333.33".

Explanation:

The real reserve ratio of either a lender seems to be the proportion of overall reserves another bank currently occupies onto another. It consists of the proportion they become required to secure forward with, referred to that as the reserve requirement expected, including whatever extra those who happen to retain onto this.

According to the question,

The multiplier will be:

⇒ [tex]\frac{1}{RRR}[/tex]

⇒ [tex]\frac{100}{12}[/tex]

⇒ [tex]\frac{25}{3}[/tex]

So the increase will be:

⇒ [tex]100000\times \frac{25}{3}[/tex]

⇒ [tex]833333.33[/tex]

A project with a zero net present value indicates that it is acceptable. unacceptable. going to have an acceptable cash payback period. profitable.

Answers

Answer:

acceptable.

Explanation:

Project management can be defined as the process of designing, planning, developing, leading and execution of a project plan or activities using a set of skills, tools, knowledge, techniques and experience to achieve the set goals and objectives of creating a unique product or service.

Generally, projects are considered to be temporary because they usually have a start-time and an end-time to complete, execute or implement the project plan.

The net present value (NPV) of a project can be defined as the difference between present value of cash-inflow into a project and that of cash-outflow over a specific period of time. Thus, it is simply the value of all cash-flows for a project with respect to its life span.

A project with a zero net present value indicates that it is acceptable.

This ultimately implies that, investors and project managers are advised to only invest in projects that are having a positive net present value that is greater than or equal to zero.

The airline companies often change their flight prices over time. Assume Mary is planning her trip to New York City during the Christmas holiday. When she first checked the price in September, the ticket price was $300 round trip per person. However, when she checked the price again in early December, she noticed the price increased to $600 round trip per person for the same flight. This is an example of _______________.

Answers

Answer:

Third degree price discrimination

Explanation:

Price discrimination is when the same product is sold at different prices to customers in different markets

types of price discrimination

1. first degree price discrimination : here sellers charge each consumer at their willingness to pay in order to eliminate consumer surplus.

2. second degree price discrimination : here firms offer different prices depending on the quantity purchased. e.g. giving discounts for bulk purchases.

3, third degree price discrimination : firms charge different prices to different groups of customers. e.g. having a certain price for senior citizens, students

The following information is also available: A) A count of supplies revealed $1,800 worth on hand at December 31, 2018. B) An insurance policy, purchased on January 1, 2018, covers four years. C) The equipment depreciates at a rate of $2,400 per year; no depreciation has been recorded for 2018. D) One half (or 50%) of the amount recorded as Deferred Revenue remains deferred as of December 31, 2018. E) The accrued amount of salaries and wages at December 31, 2018 is $3,400.

Answers

Answer:

the requirements are missing, but I guess that you need to make the year-end adjustment entries

A) A count of supplies revealed $1,800 worth on hand at December 31, 2018.

Dr Supplies expense 2,000

    Cr Supplies 2,000

B) An insurance policy, purchased on January 1, 2018, covers four years.

Dr Insurance expense 1,900

    Cr Prepaid insurance 1,900

C) The equipment depreciates at a rate of $2,400 per year; no depreciation has been recorded for 2018.

Dr Depreciation expense 2,400

    Cr Accumulated depreciation 2,400

D) One half (or 50%) of the amount recorded as Deferred Revenue remains deferred as of December 31, 2018.

Dr Deferred revenues 6,000

    Cr Service revenue 6,000

E) The accrued amount of salaries and wages at December 31, 2018 is $3,400.

Dr Wages expense 3,400

    Cr Wages payable 3,400

Watunga County Bank agrees to lend Vaughn Granite Company $599000 on January 1. Vaughn Granite Company signs a $599000, 8%, 9-month note. The entry made by Vaughn Granite on January 1 to record the proceeds and issuance of the note is
Cash 599000
Interest Expense 35940
Notes Payable 599000
Interest Payable 35940
Interest Expense 35940
Cash 563060
Notes Payable 599000
Cash 599000
Notes Payable 599000
Cash 599000
Interest Expense 35940
Notes Payable 634940
What is the adjusting entry requited if Hoffman Granite Company prepares financial statements on June 30th?

Answers

Answer:

DR Cash                             $599,000

CR Notes Payable                                $599,000

Explanation:

As this is the entry for the issuance of the note, interest will not be recorded as it is incurred as during the loan period.

Entry will be;

Date                  Details                                                 Debit                   Credit

Jan 1                  Cash                                                  599,000

                          Notes Payable                                                               599,000

Using your accounting knowledge, fill in the following separate income statements a through e. Identify any negative amount by putting it in parentheses.
Statements:
a b c d e
Sales $100,000 $805,000 $2,000 $450,000 $100,000
Cost of goods sold
Merchandise inventory (beginning) $10,000 $0 $100 $80,000 $25,000
Total Cost of merchandise purchases $30,000 $300,000 $0 $100,000 $10,000
Merchandise inventory (ending) ($10,000) $10,000 ($10) ($50,000) ($10,000)
Cost of goods sold $30,000 $290,000 $90 $130,000 $25,000
Gross Profit $70,000 $515,000 $1,910 $320,000 $75,000
Expenses $10,000 $150,000 $1,000 $400,000 $50,000
Net Income (loss) $60,000 $365,000 $910 ($80,000) $25,000

Answers

Answer:

Income Statements           a             b                c                d                 e

Sales                         $100,000   $805,000  $2,000   $450,000  $100,000  

Cost of goods sold  ($30,000)  ($290,000)     ($90)  ($130,000) ($25,000)

Gross Profit               $70,000     $515,000    $1,910   $320,000   $75,000

Expenses                  ($10,000)   ($150,000) ($1,000) ($400,000) ($50,000)

Net Income (loss)     $60,000    $365,000       $910    ($80,000)   $25,000

Explanation:

a) Data and Calculations:

Income Statements             a           b                 c                  d                 e

Sales                            $100,000  $805,000  $2,000  $450,000  $100,000

Cost of goods sold

Merchandise inventory

(beginning)                  $10,000     $0               $100     $80,000   $25,000

Purchases                   $30,000   $300,000     $0       $100,000    $10,000

inventory (ending)      ($10,000)    ($10,000)   ($10)     ($50,000)  ($10,000)

Cost of goods sold     $30,000   $290,000      $90    $130,000   $25,000

Gross Profit                 $70,000    $515,000  $1,910    $320,000   $75,000

Expenses                     $10,000    $150,000  $1,000   $400,000   $50,000

Net Income (loss)       $60,000   $365,000     $910    ($80,000)  $25,000

The table below lists the insurance options offered by AA Auto Insurance. Calculate the monthly payment for an insurance plan including the following options:
Bodily Injury: $50/100,000
Property Damage: $100,000
Collision: $500 deductible
Comprehensive: $100 deductible

AA Auto Insurance
Type of Insurance Coverage
Coverage Limits
Annual Premiums
Bodily Injury
$25/$50,000
$22.50

$50/100,000
$31.75

$100/300,000
$40.25

Property Damage
$25,000
$120.50

$50,000
$144.75

$100,000
$193.00

Collision
$100 deductible
$520.00

$250 deductible
$415.25

$500 deductible
$275.75

Comprehensive
$50 deductible
$110.25

$100 deductible
$100.00

a.
$50.04
b.
$50.90
c.
$54.31
d.
$68.73

Answers

Based on the information given, it can be deduced that the monthly payment for the insurance plan will be A. $50.04.

An insurance simply means a protection from financial loss. It's simply used on hedging against the risk of an uncertainty.

A deductible simply means the amount of money that an individual will pay towards an insured loss. From the table, the monthly payment for the insurance plan will be $50.04.

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Answer:

The answer would be A

Explanation: I Took the quiz

On January 1, 2020, Novak Corp. had inventory of $56,500. At December 31, 2020, Novak had the following account balances.
Freight-in $4,800
Purchases 509500
Purchase discounts 8000
Purchase returns and allowances 2700
Sales revenue 807000
Sales discounts 6000
Sales returns and allowances 10,900
At December 31, 2020, Novak determines that its ending inventory is $66,500.
Required:
Compute Novak's 2020 gross profit.
Compute Novak's 2020 operating expenses if net income is $143,000 and thre are no nonoperating activities.

Answers

Answer:

Gross Profit ⇒ $296,500Operating expenses ⇒ $153,500

Explanation:

Gross Profit;

= Net sales - Cost of Goods sold

Net sales = Sales revenue - sales discounts - sales returns and allowances

= 807,000 - 6,000 - 10,900

=  $790,100

Cost of Goods sold

= Opening balance + Purchases + Freight-in - Purchase discounts - Purchase returns and allowances -closing balance

= 56,500 + 509,500 + 4,800 - 8,000 - 2,700 - 66,500

= $493,600

Gross Profit = 790,100 - 493,600

= $296,500

Operating Expense

Net Income =  Gross profit - operating expenses

143,000 = 296,500 - operating expenses

Operating expenses = 296,500 - 143,000

= $153,500

Ivanhoe Corporation, a manufacturer of Mexican foods, contracted in 2020 to purchase 1000 pounds of a spice mixture at $4.00 per pound, delivery to be made in spring of 2021. By 12/31/20, the price per pound of the spice mixture had dropped to $3.70 per pound. In 2020, Ivanhoe should recognize:______________

Answers

LAnswer:

Loss of $300

Explanation:

Calculation for the what Ivanhoe should recognize in 2020

2020 Recognized Amount=(1,000 pound*$4.00 per pound)-(1,000 pound*$3.70 per pound)

2020 Recognized Amount=4,000 pound-3,700 pound

2020 Recognized Amount=300 pound

Therefore what Ivanhoe should recognize in 2020 is LOSS of 300 pound

When a country (or a person) borrows money to pay yearly debt they are involved in this type of spending.
surplus spending
C. consumer spending
b. deficit spending
d. corporate spending
a.

Answers

Deficit spending because funds are raised by borrowing rather than from taxation.

What examples best demonstrate likely tasks for Distribution and Logistics workers? Check all that apply. Stacy supervises workers who create advertising strategies for a company. Mariano creates a website for providing information about a company’s product. Soledad identifies ways to reduce a company’s storage and shipping costs. Thurman researches the potential customers for a company to find out what they want. Portia supervises workers who ship and store products in a warehouse. Denver analyzes the supply chain for a company’s product.

Answers

Answer:

the real answer is c,e, and f

Explanation:

your welcome america

The best demonstrate likely tasks for Distribution and Logistics worker are a,c, and f.

What is distribution and logistics management?

Distribution and logistics management is a critical company function. It play a key role in fulfilling customer demands, ordering and managing inventory, controlling inbound and outbound shipments, reducing costs, saving time, and meeting company objectives. and vision.

So the correct examples for  Distribution and Logistics workers are:

Portia supervises workers who ship and store products in a warehouse

Soledad identifies ways to reduce a company’s storage and shipping costs. Denver analyzes the supply chain for a company’s product.

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#SPJ2

Interest rates on a loan provide what key information?

A. Information about the additional money you will have to pay back to the lender.
B. Information about the credit history of the lender.
C. Information about the length of the loan.
D. Information about the total payment due each month.

Answers

Answer:

d

Explanation:

i just took the test my gee

After the introductory period, all consumers who have this Platinum Card will...

Answers

Answer:

Qualify for an A.P.R. based on their creditworthiness

Explanation:

After the introductory period is over you will be set a new APR

Financial services Consumers, who have Platinum Card after some introductory period, qualify for APR (Annual Percentage Rates).

The qualification for APR depends on the customer's creditworthiness.  This is the assessed financial ability of a customer to pay on her credit terms.  If the credit performance of the customer is adjudged worthy, the cardholder may be given a Titanium card with a higher credit limit.

When a credit card account is opened for a customer, the customer is charged with the introductory rate.  Then, after the introductory period, the customers are charged with the APR, which is usually less than the introductory rate.

Credit card account holders may also attract penalty APR when the penalty terms are triggered.   Some credit card accounts attract variable APR, which means that the rate changes depending on stated circumstances.

Thus, the rate charged at the introductory period of a Platinum Card is higher than the APR.

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Mini, Inc., earns pretax book net income of $1,900,000 in 2019. Mini deducted $196,400 in bad debt expense for book purposes. This expense is not yet deductible for tax purposes. Mini reports $1,995,000 of pretax book net income in 2020. Mini did not recognize any bad debt expense for book purposes in 2020 but did deduct $147,300 in bad debt expense for tax purposes. Mini reports no other temporary or permanent differences. The applicable U.S. Federal corporate income tax rate is 21%, and Mini earns an after-tax rate of return on capital of 8%. Enter below the 2020 end-of-year balance in Mini's deferred tax asset and deferred tax liability balance sheet accounts.
If an amount is zero, enter "0". If required, round your answers to the nearest dollar.
2020
a. Deferred tax asset account balance $
b. Deferred tax liability account balance $
c. In time value of money terms, what has been the cost to Mini of the deferred tax deduction for bad debts? The present value factor at 8% is 0.9259.

Answers

Answer:

a. $10,311

b. $0

c. $9,546.95

Explanation:

a. Deferred tax asset account:

= Deferred tax asset 2019 + Deferred tax asset 2020

Deferred tax asset 2019 = Bad debt for book purposes * tax rate

= 196,400 * 21%

= $41,244

Deferred tax asset 2020 = Bad debt for tax purposes * tax rate

= 147,300 * 21%

= -$30,933

Deferred tax account balance = 41,244 + (- 30,933)

= $10,311

b. Deferred tax liability account = $0

From the given details there are no tax liabilities.

c. Cost to Mini;

= Deferred tax asset * Present value factor

= 10,311 * 0.9259

= $9,546.95

The amount of income tax payable in future years or subsequent periods in respect of taxable transitory differences is referred to as the deferred tax liability. To put it another way, deferred tax (DT) is a tax that is due in the future.

The answers for questions a, b, and c are $10,311, no tax liabilities ($0), and $ 9.546.95 respectively.

a. Computation of Deferred tax asset (DT) account:

[tex]= \text{DT of 2019} + \text {DT of 2020}\\\text{DT of 2019}= \text{ Bad debts for book purchases} \text{ x } \text{Tax rate}\\\text{DT of 2019}= 196,400 \text{ x } 0.21\\\text{DT of 2019}= 41,244\\\\\text{DT of 2020}= \text{ Bad debts for book purchases} \text{ x } \text{Tax rate}\\\text{DT of 2020}= 147,300 \text{ x } 0.21\\\text{DT of 2020}= 30,933\\\\\text{ DT balance}= 41,244 + (-30,933) \\\text{ DT balance}=10,311[/tex]

b. Deferred tax liability account = $0

There are no tax liabilities based on the information provided.

c. Computation of the cost to Mini;

DT = Deferred Asset Tax

PV = Present value factor

[tex]=\text{DT} \text{ x } \text{PV}\\\= 10,311 \text{ x } 0.9259\\\=9,546.95[/tex]

Therefore, the deferred tax deduction for bad debts is $9,546.95

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The five competitive forces model suggests the bargaining power of buyers may affect industry competition. Which of the following is an example of a way buyers might affect an? industry?
A. The Technicolor Company no longer has any bargaining power over movie? studios, limiting the profitability of producing color movies.
B. McDonald's has significant bargaining power over napkin' suppliers, which raises the napkin prices they pay.
C. Walmart has limited bargaining power over suppliers, which results in many of their suppliers altering their distribution systems to accommodate Walmart's need to control the stocks of goods in stores.
D. GM has limited bargaining power in the tire market, which lowers tire prices.
E. Walmart has significant bargaining power over its suppliers, which decreases the profitability of the suppliers.

Answers

Answer: E. Walmart has significant bargaining power over its suppliers, which decreases the profitability of the suppliers.

Explanation:

Walmart as buyers have significant bargaining power over their suppliers because they are quite large in size and therefore buy in bulk.

As a result of this, they can negotiate prices with suppliers that favor them not the suppliers which will decrease the profitability of the suppliers who would be compelled to sell to Walmart because of how much of their goods Walmart can buy.

U.S. firms, their foreign subsidiaries, or foreign firms that are licensees of U.S. technology cannot sell a product to a country in which the sale is considered by the U.S. government to affect the Group of answer choices overall balance of payments of the United States. competitive balance of free competition inside the U.S. national security of the United States. competitive balance of world trade. relationship of the U.S. with the world community.

Answers

Answer:

national security of the United States

Explanation:

In the case when the U.S firms, their foreign subsidiaries that have taken the license of United states to not sell the products to a country in which the considered thing is sale due to which it impact the united stated national security as these trade could be prevented because of the concern related to the national security

hence, the above is the correct option

Thus, the same is to be considered

In the Month of March, Baldwin Corporation received orders of 147 units at a price of $15.00 for their product Bill. Baldwin uses the accrual method of accounting and offers 30 day credit terms. Baldwin delivers 98 units in March and the balance of 49 units in April. They received payment for 49 units in March, 49 units in April, and 49 units in May. How much revenue is recognized on the March income statement from this order

Answers

Answer: $1,470

Explanation:

The Accrual method of Accounting means that revenue is to be recognized in the period the product was delivered to the customers.

In March, Baldwin delivered 98 units so the revenue recognized in March is;

= 98 * 15

= $1,470

A producer of felt-tip pens has received a forecast of demand of 41,000 pens for the coming month from its marketing department. Fixed costs of $26,000 per month are allocated to the felt-tip operation, and variable costs are 35 cents per pen.
a. Find the break-even quantity if pens sell for $1 each.
b. At what price must pens be sold to obtain a monthly profit of $16,000, assuming that estimated demand materializes?

Answers

Answer and Explanation:

The computation is shown below:

a. The break even quantity is

= Fixed cost ÷ (selling price per unit - variable cost per unit)

= $26,000 ÷ ($1 - 0.35)

= $26,000 ÷ 0.65

= 40,000

b. The price is

Let us assume the price per pen  be x

As we know that

Profit = Revenue - costs

$16,000 = (x)(41,000) - $26,000 - .35(41,000)

$16,000 = 41,000x - 40,350

$56,350 = 41,000x

x = $1.37

Farmer Elvin is holding 200 pounds of potatoes in storage for Chef Noble but Chef Noble has breached the contract by failing to pay for the potatoes. The potatoes are beginning to rot. If Farmer Elvin sells the potatoes to a local diner to make potato soup and salad, then this action would be considered: Group of answer choices An attempt to maximize damages Conversion An attempt to realize an unwarranted profit. A reasonable mitigation of damages.

Answers

Answer:

A reasonable mitigation of damages.

Explanation:

Chef Noble breached the contract with farmer Elvin, and therefore, farmer Elvin is entitled to sue chef noble and seek compensatory damages for the money that he might have lost due to this contract breach. But it is reasonable for farmer Elvin to try to lower the damages suffered by selling the potatoes to other clients even if these clients do not pay the normal contract price for the merchandise. In the event of a lawsuit, this action will even benefit chef Noble since the damages will be smaller and the court will probably require him to pay a lower amount of money.

Assume there was no beginning work in process inventory and the ending work in process inventory is 70% complete with respect to conversion costs. Under the weighted-average method, the number of equivalent units of production with respect to conversion costs would be: Multiple Choice the same as the units started during the period. the same as the units completed. less than the units started during the period. less than the units completed.

Answers

Answer:

less than the units started during the period

Explanation:

The computation of the number of equivalent units of conversion cost would be

units completed during the year    100%

ending work in process    70%

As it can be seen that it is lower than the units that started during the period

Therefore the correct option is c

Hence, all the other options are incorrect

Xanthe Corporation had the following transactions occur in the current year: 1. Cash sale of merchandise inventory. 2. Sale of delivery truck at book value. 3. Sale of Xanthe common stock for cash. 4. Issuance of a note payable to a bank for cash. 5. Sale of a security held as an available-for-sale investment. 6. Collection of loan receivable. How many of the above items will appear as a cash inflow from investing activities on a statement of cash flows for the current year

Answers

Answer:

How many of the above items will appear as a cash inflow from investing activities on a statement of cash flows for the current year?

- Sales of delivery truck at book value.

- Sale of a security held as an available-for-sale investment.

- Collection of loan receivable

Cash flow from investing activities is the section that shows the cash generated or spent relating to investment activities.

A Corporation produces shiny discs. A special order has been placed by the customer to Rick for 2,200 units of the shiny disc for $38 a unit. While the disc would be modified slightly for the special order, the normal unit product cost for each disc is $16.90:
Direct materials $ 4.60
Direct labor 4.00
Variable manufacturing overhead 1.70
Fixed manufacturing overhead 6.60
Unit product cost $ 16.90
Assume that direct labor is a variable cost. The special order would have no effect on the company's total fixed manufacturing overhead costs.
The customer would like modifications made to each disc that would increase the variable costs by $1.90 per unit and that would require an investment of $16,000 in special equipment that would have no salvage value.
This special order would have no effect on Rick Corp.'s other sales. The company has enough spare capacity for producing the special order.
What would be the annual financial advantage (disadvantage) for Rick as a result of accepting this special order?
a) $40,760
b) $15,700
c) $2,000
d) $16,200

Answers

Answer:

Rick Corporation

The annual financial advantage (disadvantage) for Rick as a result of accepting this special order is:

a) $40,760

Explanation:

a) Data and Calculations:

Special order for 2,200 units of shiny disc at $38 a unit

                              Normal product cost:               Special order:

Direct materials                           $ 4.60                        $ 4.60

Direct labor                                     4.00                           4.00

Variable manufacturing overhead 1.70                            1.70

Additional variable cost                                                   1.90

Total variable costs                    $10.30                     $12.20

Fixed manufacturing overhead    6.60                          0

Investment in special equipment ($16,000/2,200)     7.273

Unit product cost                      $ 16.90                    $19.473

Annual Financial Advantage (Disadvantage) for the special order:

Sales Revenue ($38 * 2,200) = $83,600

Variable costs ($12.20 * 2,200)  26,840

Contribution ($25.80 * 2,200) $56,760

Special equipment                       16,000

Financial Advantage                 $40,760

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