The following information is available for Robstown Corporation for 20Y8:
Inventories January 1 December 31
Materials $44,250 $31,700
Work in process 63,900 80,000
Finished goods 101,200 99,800
December 31
Advertising expense $ 400,000
Depreciation expense-office equipment 30,000
Depreciation expense-factory equipment 80,000
Direct labor 1,100,000
Heat, light, and power-factory 53,300
Indirect labor 115,000
Materials purchased 556,600
Office salaries expense 318,000
Property taxes-factory 40,000
Property taxes-office building 25,000
Rent expense-factory 27,000
Sales 3,850,000
Sales salaries expense 200,000
Supplies-factory 9,500
Miscellaneous costs-factory 11,400
Required:
A. Prepare the 20Y8 statement of cost of goods manufactured.*
B. Prepare the 20Y8 income statement.*
* Refer to the Labels and Amount Descriptions list provided for the exact wording of the answer choices for text entries. "Less" or "Plus" will automatically appear if it is required. Enter all amounts as positive numbers. Be sure to complete the statement heading.

Answers

Answer 1

Answer:

A. Statement of cost of goods manufactured for the year ended 20Y8

Beginning Work In Process                                                               $63,900

Add Manufacturing Costs :

Materials ($44,250 + $556,600 - $31,700)          $569,150

Depreciation expense-factory equipment            $80,000

Direct labor                                                          $1,100,000

Heat, light, and power-factory                               $53,300

Indirect labor                                                          $115,000

Property taxes-factory                                           $40,000

Rent expense-factory                                             $27,000

Supplies-factory                                                       $9,500

Miscellaneous costs-factory                                    $11,400      

                                                                                                       $2,005,300

Less Ending Work In Process                                                          ($80,000)

Cost of Goods Manufactured                                                        $1,989,250

B. Income statement for the year ended 20Y8

Sales                                                                                             $3,850,000

Less Cost of Goods Sold

Opening Finished Goods                                     $101,200

Add Cost of Goods Manufactured                   $1,989,250

Less Ending Finished Goods                              ($99,800)      ($1,990,650)

Gross Profit                                                                                   $1,859,350

Less Operating Expenses

Advertising expense                                          $400,000

Depreciation expense-office equipment            $30,000

Office salaries expense                                      $318,000

Property taxes-office building                             $25,000

Sales salaries expense                                      $200,000        ($973,000)

Net Income                                                                                   $886,350

Explanation:

Part A

Statement of cost of goods manufactured is a summary of the cost incurred in the manufacturing process.

Cost of Goods Manufactured = Opening Work In Process + Total Manufacturing Costs - Closing Work In Process

Part B

Income Statement shows the profit earned during the reporting period

Profit = Gross Profit (Sales - Cost of Goods Sold) - Operating Expenses


Related Questions

Abshir is a visiting professor at the local university. Abshir was a graduate student from August 2011 to July 2013 in F-1 immigration status. He re-entered the United States on December 20, 2016 in J-1 immigration status. For federal income tax purposes, Abshir is a resident alien for 2017.
a) true
b) false

Answers

Answer:

True

Explanation:

J-1 is an immigration type of which allows the holder to reside the United states for study, work, teach, conduct research and other similar purposes. The person is also known as Green Card Holder who can temporarily lawfully reside in United States. It gives holder right to temporarily reside in the country. It is a valid permit of non immigrant Alien. Abshir is also in the same status as J-1 immigration in United States as a professor.

Consider two economies that are identical, with the exception that one has a high marginal propensity to consume (MPC) and one has a low MPC. If the money supply is increased by the same amount in each economy, the high MPC economy will experience:

Select one:
a. a smaller increase in output and a
smaller decrease in the interest rate.
b. A larger increase in output and a
smaller decrease in the interest rate.
c. a larger increase in output and a
larger decrease in the interest rate.
d. A smaller increase in output and a larger decrease in the interest rate

= A larger increase in output and a
smaller decrease in the interest rate.​

Answers

If the money supply is increased by the same amount in each economy, the high MPC economy will experience b. A larger increase in output and a smaller decrease in the interest rate.

What does a high MPC imply?

A high MPC implies increased consumption while a low MPC shows increased savings.

Two factors that increase MPC include:

Readily available credit Lower interest rates.

Thus, if the money supply is increased by the same amount in each economy, the high MPC economy will experience b. A larger increase in output and a smaller decrease in the interest rate.

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What are the factors that affect individual productivity?

Answers

Answer:

The factors that affect individual productivity is described below in details.

Explanation:

Important Factors Influencing Employee Productivity:

Work Environment: An employee’s work conditions affect their attitude, energy, and overall production in your organization. Processes: Processes, or their inadequacy, has a tremendous influence on organizational potency.Goals: Clearly illustrated work goals are great for boosting potency levels because they’re dimensions of productivity themselves.

If the velocity of money is 3 and the amount of narrow money is $1.56 billion, what would be the nominal GDP?

Select one:
a. $8.5 trillion
b. $4.68 billion
c. $4.68 trillion
d. $5.68 billion

= 4.68 billion​

Answers

Answer:

c. $4.68 trillion

Explanation:

Narrow money refers to the physical money coins and notes within an economy. It is a way of measuring the money that is available for immediate spending in the economy.

The velocity of money is the rate at which money circulates in the economy. Therefore, the velocity of money is a measure of the number of times narrow money circulates in the economy per period.

If the velocity of money is 3, narrow money circulates three times,  meaning the value of GDP will be the velocity of money multiplied by narrow money

=3 x 1.56 billion

=4.68 billion

Write down the set of regulations passed by congress in 2020 in an attempt to improve financial reporting and restore investor confidence.

Answers

Answer: The Sarbanes-Oxley Act of 2002, often simply called SOX or Sarbox, is U.S. law meant to protect investors from fraudulent accounting activities by corporations.

Explanation:

The Sarbanes-Oxley Act of 2002, often simply called SOX or Sarbox, is U.S. law meant to protect investors from fraudulent accounting activities by corporations. Here are the following sections passed;

Section 302 – Corporate Responsibility for Financial Reports – Every public company is required to file periodic financial reports with the SEC, and the principal executive officer and the principal financial officer must sign each report to indicate they have reviewed it and they certify that the report does not contain any untrue statements and does not omit any material information

Section 404 – Management Assessment of Internal Controls – All annual financial reports must include an Internal Control Report stating that management is responsible for an “adequate” internal control structure, and an assessment by management of the effectiveness of the control structure.

Section 409 – Real Time Issuer Disclosures – Companies are required to disclose to the public in a timely manner any material changes in the financial condition or operations of the company in the interest of protecting investors and the public.

Section 802 – Criminal Penalties for Altering Documents – Anyone who knowingly alters, destroys, mutilates, conceals, covers up, falsifies, or makes a false entry in any record, document, or tangible object with the intent to impede, obstruct, or influence the investigation or proper administration of matters before the SEC can be fined, imprisoned for no more than 20 years, or both.

Section 906 – Corporate Responsibility for Financial Reports – The criminal penalty for certifying a misleading or fraudulent financial report can be upwards of $5 million in fines and 20 years in prison.

Which one of the following is a leakage from circular flow of income?

Select one:
a. Money invested by firms in
purchasing capital stock.
b. None
c. Money collected by the government, through income tax and value-added tax (VAT).
d. Government welfare benefits; and spending on infrastructure.

= Money collected by the government, through income tax and value-added tax (VAT).​

Answers

A leakage from the circular flow of income in the economy is c. Money collected by the government, through income tax and value-added tax (VAT).

What are leakages in the circular flow of income?

The circular flow of income shows how households and businesses interact. Businesses pay households for working, and households buy goods from businesses.

Leakages are those things that do not go to either the businesses or the households including taxes and funds collected by the government.

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What can a speaker do to ensure that they are respectful of their audience, especially when speaking to a skeptical audience or an audience that has different values than their own?

Answers

ANSWER

Always state the facts pertaining to your speech.  

Always avoid stereotypes during a speech.  

Never bash or be bias.  

Remain objective.  

Have respect for the people and their values as well as beliefs .

Explanation:

Some students and scholars may owe money with their tax return. Nonresidents have which of the following payment options?

a. Ask for an extension of time to pay or an installment agreement.
b. Pay the entire balance by the due date for the return.
c. Put the balance on a credit card.
d. All of the above.

Answers

Answer:

d. All of the above.

Explanation:

In the case where certain students and academics owes their tax return money, the non-resident has the below payment options.

a. Either apply for a pay time extension or an agreement to pay on the basis of payments

b. Pay at the due date of the return the total sum

c. On the credit card, put the balance

Therefore by all of the above options they can be eligible

hence, the correct option is d.

Assume, for Mexico, that the domestic price of oranges without international trade is lower than the world price of oranges. This suggests that, in the production o! oranges:________

a. Mexico has a comparative advantage over other countries and Mexico will export oranges.
b. Mexico has a comparative advantage over other countries and Mexico will import oranges.
c. Other countries have a comparative advantage over Mexico and Mexico will export oranges.
d. Other countries have a comparative advantage over Mexico and Mexico will import oranges.

Answers

Answer: Mexico has a comparative advantage over other countries and Mexico will export oranges

Explanation:

Based on the information given in the question, we can see that Mexico has a comparative advantage. This implies that Mexico can produce oranges at a lower opportunity cost when it is compared to other countries.

In this case, since Mexico has a comparative advantage over other countries, it implies that Mexico will export oranges.

In Mexico each unit of resource can produce either one professional computer or 3 computer games. Mexico has 30 units of this resource.

a. Draw Mexico's production possibilities curve.
b. What is the opportunity cost of on professional computer?
c. Is the production of professional computers subject to constant or increasing opportunity cost?
d. Which of the goods being produced is considered a capital good?
e. In the absence of trade, should Mexico increase production of professional computers or computer-games if it desires more rapid economic growth?

Answers

Answer:

Explanation:

From the information given:

(a)

The total production available for the professional computers at the time Mexico uses all resources for production = 30

The total production of computer games at this time = 3 × 30 = 90

Thus, from above, the production possibility curve can be seen in the image attached below.

(b)

The opportunity cost of one professional computer is three computer games. This because, for them to produce one more computer, it is required that they give up three computer games.

(c)

Yes, it is subject to Increasing.

This because the opportunity cost of 1 computer = 3 games

For two computers = 2 ×  3 games = 6 games

For three computers = 3 ×  3 games = 9 games  ... and so on.

(d)

Professional computer production is considered a Capital good.

(e)

Mexico should increase the production of professional computers because they help in more rapid economic growth.

QUESTION 10 of 10: Your business owns an old truck. Liability insurance is required; collision is optional. Collision insurance costs $500 per year. The old truck has a value of $750. You think the likelihood of having a serious collision in a year is about 10%. Should you get the collision insurance? O a) Yes Ob) No​

Answers

the answer for this question is No

hope this helps

Answer:

no

Explanation:

I had this one.

Given the environment in which organizations must function today, which of the following statements about human resource management (HRM) is FALSE?
a. HRM oversees the firm's strategic investment in attracting, retaining, and motivating an effective workforce.
b. HRM should have an important place because of the complex legal environment.
c. HRM should be a part of the strategic planning process.
d. HRM should be left to line managers because they know their people best.
e. HRM should be viewed as a means of significantly increasing productivity.

Answers

Answer:

d. HRM should be left to line managers because they know their people best

Explanation:

Human Resource Management is a holistic endeavor that every company needs to undertake and incorporates the best abilities of the management to cater to the needs of both the employees and stakeholders to create a balance of functionality and growth.

Five firms exist in the Liagiba industry. Their respective market shares are 35, 25, 15, 15, and 10 percent. Five firms exist in the Haras industry. Their respective market shares are 35, 30, 25, 8, and 2 percent.

Required:
What is the Herfindahl index for the both industries?

Answers

Answer:

Liagiba industry = 2400

Haras industry = 2818

Explanation:

The HHI is calculated by squaring the market share of each firm in the industry.

Liagiba industry = 35² + 25² + 15² + 15² + 10² = 1225 + 625 +225 + 225 + 100 = 2400

Haras industry = 35² + 30² +25² + 8² + 2² = 1225 + 900 + 625 + 64 + 4 = 2818

A 2014 survey of 1,500 top managers, showed that only approximately _____% of companies achieved breakthrough innovation.
Group of answer choices
a. 10
b. 20
c. 15
d. 5
e. 2

Answers

Answer:

c

Explanation:

Answer:
C


Explanation:

Suppose the following selected condensed data are taken from a recent balance sheet of Bob Evans Farms (in millions of dollars). Cash $ 30.3 Accounts receivable 19.8 Inventory 27.5 Other current assets 28.4 Total current assets $106.0 Total current liabilities $200.0 Compute working capital and the current ratio. (For working capital, enter answer in millions. If answer is negative enter it with a negative sign preceding the number e.g. -15.2 or in parentheses e.g. (15.2). Round current ratio to 2 decimal places, e.g. 0.78 : 1.)

Answers

Answer:

Working Capital = Current Assets - Current Liabilities

Working Capital = $106 million - $200 million

Working Capital = -$94 million

Current Ratio = Current Assets/Current Liabilities

Current Ratio = $106 million / $200 million

Current Ratio = 0.53 : 1

13.) An investor is in a 30% combined federal plus state tax bracket. If corporate bonds offer 6% yields, what yield must municipals offer for the investor to prefer them to corporate bonds

Answers

Answer:

the yield that must offer for the investor in order to prefer them is 4.2%

Explanation:

The computation is shown below:

The after tax yield is

= Corporate bond yield × (1 - tax rate)

= 6% × (1 - 0.30)

= 6% × 0.70

= 4.2%

hence, the yield that must offer for the investor in order to prefer them is 4.2%

The same is relevant

Mutually exclusive projects are those whose cash flows are unrelated to one another the acceptance of one does not eliminate the others from further consideration.

a. True
b. False

Answers

Answer: False

Explanation:

Mutually exclusive projects are the projects that compete directly with themselves in such a way that an individual can only choose one out of two projects and both cannot occur at thesame time.

The cash flows for a mutually exclusive projects compete with one another and when one accepts a project, it means that the other project can't be accepted.

The difference between the income
received from abroad for rendering factor services by the normal residents of the country to the rest of the world and income paid for the factor services rendered by
nonresidents in the domestic territory of a country is known as:

Select one:
a. Net Factor Income from Abroad
b. Capital consumption allowances
c. Depreciation
d. Subsidy

= Net Factor Income from Abroad​

Answers

The difference between the income received from abroad for rendering factor services and income paid for the factor services rendered by nonresidents is known as Net Factor Income from Abroad. Thus the correct  option is (B).

What is Income?

Income refers to the money received by the individual over a period of time. In Business, income refers to the revenue generated after selling the goods and services to the customers.

Net factor Income from abroad refers to the income received from aboard after providing the services  by the residents of the country to the rest of the world minus income paid for taking services from the domestic country.

Thus the correct  option is (B).

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Mark and Jillian are business partners that decide to go their separate ways. As they are selling the business assets, Mark intentionally destroys two of the display cabinets that Jillian was taking with her to her new business. Jillian would sue Mark for

Answers

Answer: compensatory damages

Explanation:

Based on the scenario in the question, Jillian would she Mark for compensatory damages. Compensatory damages are refered to as the money that is awarded to a plaintiff in order to compensate such person for the injury or damages, that have been incurred by such person.

Since Mark intentionally destroys two of the display cabinets that Jillian was taking with her to her new business, she'll be awarded compensatory damages.

Employer branding was discussed at the beginning of this chapter. On a scale of 1 (Poor) to 5 (Excellent), how valuable are the following brands?
A. Bank of America.
B. McDonald’s.
C. BP Global.
D. Walmart.

Answers

Answer:

A ) Bank of America : rating = ( 1 )

B ) McDonald's : rating = ( 4 )

C ) BP Global : rating = ( 1 )

D ) Walmart : rating = ( 3 )

Explanation:

On a scale of 1 to 5 we can rate the following brands as

A ) Bank of America : rating = ( 1 ) this is because The bank is laying off its staffs while the Manager is earning an exorbitant salary also the made a mistake in purchasing Merrill Lynch.

B ) McDonald's : rating = ( 4 ) this is because they make good hamburger and some of the staffs working there says its is a staff friendly place ( good place to work )

C ) BP Global : rating = ( 1 )  The Gulf oil spill which had a negative effect on the economy of the Gulf coast is the reason why i am rating them 1

D ) Walmart : rating = ( 3 ) This is because they offer Good prices for their products but discriminate against women

When a product price increases, why does the substitution effect encourage a consumer to buy less of a product?
a) It works because other products are now relatively more expensive than they were before.
b) It works because the product is now relatively more expensive than it was before.
c) It works because when the price of one good increases, the consumer’s income effectively increases.
d) It works because the real income of the consumer has been increased.

Answers

B) It works because the product is now relatively more expensive than is was before

When a product price increases, the substitution effect encourages a consumer to buy less of a product because the product is now relatively more expensive than it was before. Thus the correct option is B.

What is a product?

A product is referred to as final or finished goods distributed in the market to serve the customers. This product can be both goods and services in which goods are tangible and services are intangible.

When a product's price increases, consumers may transfer to less expensive alternatives, which results in a decline in sales known as the substitution effect.

The substitution effect encourages a consumer to purchase less of a product when the price of the product increases since the product is now comparatively more costly than it was before.

Therefore, option B is appropriate.

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If you open an account that pays 3% interest, compounded annually, by depositing $10,000 today, then what is the value of the account in 20 years

Answers

F = $10,000(0.97)-20

F = $10,000(1.03)20

F = $10,000(0.97)20

F = $10,000(1.03)-20

Self-Study Problem 10-1 Master Budget
Hansell Company’s management wants to prepare budgets for one of its products, Duraflex, for July 2019. The firm sells the product for $91 per unit and has the following expected sales (in units) for these months in 2019:
April May June July August September
3,900 6,500 6,600 8,200 9,200 5,800
The production process requires 4 pounds of Dura-1000 and 2 pounds of Flexplas. The firm’s policy is to maintain an ending inventory each month equal to 10% of the following month’s budgeted sales, but in no case less than 500 units. All materials inventories are to be maintained at 5% of the production needs for the next month, but not to exceed 1,000 pounds. The firm expects all inventories at the end of June to be within the guidelines. The purchases department expects the materials to cost $1.25 per pound and $5.00 per pound for Dura-1000 and Flexplas, respectively.
The production process requires direct labor at two skill levels. The rate for labor at the K102 level is $50 per hour and $20 per hour for the K175 level. The K102 level can process one batch of duraflex per hour; each batch consists of 100 units. The manufacturing of Duraflex also requires one-tenth of an hour of K175 workers’ time for each unit manufactured.
Required:
On the basis of the preceding data and projections, prepare the following budgets:
a. Sales budget for July (in dollars).
b. Production budget for July (in units).
c. Production budget for August (in units).
d. Direct materials purchases budget for July (in pounds).
e. Direct materials purchases budget for July (in dollars).
f. Direct manufacturing labor budget for July (in dollars).

Answers

Answer:

a.-Sales Budget (in dollars).      

     

Budgeted sales in units     6,000

Budgeted selling price per unit            $40  

Budgeted sales              $240,000  

     

     

b.  Production Budget (in units)  

 

     

Desired ending inventory (July 31)      

(The higher of 100 and 7,000 x 0,1)     700

Budgeted sales for July 2002    + 6,000

Total units needed for July 2002     6700

Beginning inventory (July 1)    -  

(The higher of 100 and 6,000 x 0,1)     600

Units to manufacture in July     6100

C.-Production Budget (in units)  

for August 2002  

Desired ending inventory (8,000 x 0,1)     800

Budgeted sales    + 7,000

Total units needed     7800

Beginning inventory    - 700

Units to manufacture in August     7100

d.-Direct Materials Purchases Budget (in pounds)      

For July 2002      

      Direct Materials  

     Dura-tOOO  Flexplas

     (4Ib. each)  (2Ib. each)

       

d Materials required for budgeted        

production (6,100 units of duraflex)     24,400    12,200  

Add: Target inventories (lower of 1,000 or 5 percent of        

August production needs)   1,420   710   1000   710  

Total materials requirements      25,400    12,910  

Less: Expected beginning inventories (lower of 1,000 orr 5 percent)                                                                                     .                                                      1,220   610   1000   610  

Direct materials to be purchased    24,400    12,300  

e.Direct Materials Purchases Budget (in dollars)        For July 2002        

     Budgeted  Expected  

     Purchases  Purchase  

     (Pounds)  Price per Unit  Total

Dura-lOOO      24,400    $1.25    $30,500  

Flexplas       12,300    $5.00    $61,500  

Budgeted purchases         $92,000  

Explanation:

The firm's policy is to maintain a minimum of 100 units of duraflex on hand at alltimes with no fewer than 10 percent of units on hand at the end of a period to meet              

the expected sales for the following month. 100     10%  

             

All materials inventories are to be maintained at 5 ercent of the production needs for the next month, 5%  but not to exceed 1000 pounds 1000                      

The firm expects all inventories at the end of June to be within the Guidelines.

The purchase department expects the materials to cost $1.25 per pound          $1.25 and $5.00 per pound of dura-lOOO and flexplas, respectively.          $5.00      

             

The production process requires direct labor at two skill levels.          rate per unit  The rate for labor at the K102 level is $50 per hour and           $50.00   $0.50 for the K175 level is $20 per hour.   $20.00      

The K102 level can process one batch of duraflex per hour;          1  each batch consists of 100 units. 100  No. of units in one hour rate per unit              

The manufacturing of duraflex also requires one-tenth of an hour of K175 workers' time 0.10  10.0   $2.00  for each unit manufactured.                          

Manufactured overhead is allocated at the rate of $200 per batch and $30 per $200.00  per batch DIirect labor-hour. $30.00  per direct labor-hour.    

       

How do financial intermediaries impact the market efficiency?​

Answers

Answer:

help create efficient markets and lower the cost of doing business. Intermediaries can provide leasing or factoring

Explanation:

These intermediaries help create efficient markets and lower the cost of doing business . Intermediaries can provide leasing or factoring services , but do not accept deposits from the public . Financial intermediaries offer the benefit of pooling risk , reducing cost , and providing economies of scale , among others .

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Scientist of OB recognize that
organisations are not static but
dynamic and_________
Select one
a. Processing
b. Systematic
c. Researching
d. Ever changing

= Ever changing​

Answers

Explanation:

the answer is = Ever changing

The Gorman Group issued $880,000 of 13% bonds on June 30, 2018, for $946,202. The bonds were dated on June 30 and mature on June 30, 2038 (20 years). The market yield for bonds of similar risk and maturity is 12%. Interest is paid semiannually on December 31 and June 30.

Required:
Record the company's journal entry.

Answers

Answer:

Missing word: "a. to record their issuance by The Gorman Group on June 30, 2018, b. interest on December 31, 2018 and c. interest on June 30, 2019 (at the effective rate)."

Par value of bonds = $880,000

Semi annual interest payment = 880,000 x 13% x 6/12  = $57,200

Effective interest rate = 12%, Semi annual Effective interest rate = 6%

Issue price of bonds =  $946,202

Premium on bonds payable = Issue price of bonds - Par value of bonds = $946,202 - $880,000 = $66,202

a. Journal Entry on June 30, 2018

Date              Account                          Debit        Credit

6/30/2016      Cash                           946,202  

                           Bonds payable                         880,000  

                            Premium on Bonds payable     66,202

b. Journal Entry on on December 31, 2018

Date              Account                                 Debit        Credit

12/31/2016     Interest expense                   56,772

                    (946,202 x 6%)

                    Premium on bonds payable   428

                    (57,200 - 56,772)

                               Cash                                               57,200

c. Journal Entry on on June 30, 2019

Date              Account                                 Debit        Credit

6/30/2019    Interest expense                   56,746

                    (945,774 x 6%)

                    Premium on bonds payable   428

                    (57,200 - 56,746)

                               Cash                                               57,200

Case studies can _________ be cross-representational from company to company.

rarely

always

never

usually

Answers

Usually That’s what I put last time, but I didn’t see the answer
I think usually best goes there

The effective operation of a firm and its supply chain is more important than the design and implementation of its processes.

True False

Answers

Answer: False

Explanation:

The above statement is false. The design and implementation stage is vital as well as thus is the point where a particular product is designed and where the project will be executed.

A product can only be supplied to the customers if such product has give through the design and implementation phase. This implies that the phase is if importance.


what is an element of management activity in business?​

Answers

PublicityProduction and manufacturing is another element of management. Management involves coordinating employees' actions to achieve the firm's goals, organizing people to work efficiently, and motivating them to achieve the business's goals.

The subsidiary of a U.S. corporation located in Country Y generated income of $1,000,000 on which it paid $400,000 (40%) in taxes to Country Y. The subsidiary paid a dividend to the U.S. parent of $54,000. How much tax is currently owed to the U.S. government if the federal tax rate is 35%

Answers

Answer:

The tax currently owed to the U.S. government is:

$18,900

Explanation:

a) Data and Calculations:

Income generated by the foreign subsidiary = $1,000,000

Tax paid by the subsidiary in its country of residence = $400,000

Dividend paid to the U.S. parent = $54,000

Federal tax rate = 35%

Tax on the dividend = $18,900 ($54,000 * 35%)

b) The dividend of $54,000 is a foreign-source income earned by a U.S. parent corporation.  This is this amount that will be subject to tax in the U.S. and not the net income of the subsidiary.

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