A manufacturing facility consists of eight departments (A, B, C, D, E, F, G, and H) and is to produce six components (1, 2, 3, 4, 5, and 6). Following are the product routings and production forecasts: Component Routing Production Forecast (E.U.L. per week)

1 A-B-G-H 20

2 A-C-D-H 25

3 A-D-E-F-H 20

4 A-B-C-E-H 30

5 A-B-C-D-H 15

6 A-E-F-G-H 5

a) Develop the FROM-TO chart [20]

b) Develop the VOLUME-BETWEEN chart [20]

Answer: Sam must report $700,000($900,000 - $200,000) for tax purposes.

Explanation:

Because Sam is the sole shareholder of Silver, and has a basis of $200,000 in his stock. Once Silber distributes $900,00to Sam on December 31

Answer:

3,202,000  shares.

Explanation:

Diluted earning per share (EPS) is an EPS that is calculated using both the common stock and all convertible securities like convertible preferred stock, convertible debt, equity options, warrants, or convertible bonds which are converted into common stock or equity.

Diluted EPS is different from an EPS that is calculated using only the common stock.

From the common stock, the number of shares that should be used in computing diluted earnings per share for the year ended December 31, 2021 are the addition of all the shares obtained as follows:

Number of shares for diluted EPS = 1,570,000 + 1,259,000 + 373,000

                                                         =  3,202,000  shares.

Therefore, the number of shares that should be used in computing diluted earnings per share for the year ended December 31, 2021 is 3,202,000  shares.

Answer:

Explanation:

Statement of Share holder equity is given below

Balance on January 01, 2014

Equity / Common stock                    350000

Retained Earning                                90000

Accumulated other comprehensive    80000

income

unrealized holding loss on                     60000

available-for-sale securities for 2014

Sales Revenue                                    700000

Cost of goods sold                                500000

Operating Expense                                 80000

Net income = Sales Revenue - Cost of goods sold -   Operating Expense                    

Net income = 700000 - 500000 - 80000 = 120,000

Comprehensive income = Net income - unrealized holding loss on available-for-sale securities for 2014

Comprehensive income = 120000 - 60000 = 60000

Shareholder equity

Equity / Common stock                                      350000

Retained Earning                                                  90000

Comprehensive income                                      60000                              

Accumulated other comprehensive income     80000

Total Shareholders equity                                   580,000

Answer: 10

Explanation:

1 ADR = $20

1 ADR = 3 Shares

Hence,

3 Shares =$20

1 share =$20/3

1 Singapore dollar =$0. 664

1$= 1/0.664 =1.506

20$ =20 x 1.506 /3

=10.10

The share price of the firm in Singapore dollars is $10.

1 ADR = $20

1 ADR = 3 Shares

So,  

3 Shares =$20

1 share =$20 ÷÷3

1 Singapore dollar =$0. 664

Now  

1$= 1 ÷ 0.664 =1.506

And,  

20$ =[tex]20 \times 1.506 \div 3[/tex]

=10.10

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Answer:

The present value of the lease payments for the delivery truck is closest​ to $207,050.

Explanation:

First we need to calculate the monthly discount rate for the lease arrangement.

EAR = (1 + APR / k) [tex]^{k}[/tex]- 1

= (1 + 0.06 / 4)[tex]^{4}[/tex] - 1 = 0.06136 or 6.14%

Monthly rate = (1 + EAR)([tex]\frac{1}{12}[/tex]) - 1

= (1.06136)[tex]^{\frac{1}{12}}[/tex] - 1 = 0.004975 = 0.4975%

Now we can apply the PVA formula in excel or calculate the PV of the lease or by  a calculator:

I = 0.4975

N = 60 (5 years × 12 months/yr)

FV = 0

PMT = $4000

PV = 207,051.61.

Answer:

$91,900 (provided)

Explanation:

The cashflow statement shows how much cash has been used up or generated by the company's activities which are classified into 3 groups;

The sale of land and building, purchase of land and equipment are investing activities. Others are financing activities as they relate to owner's equity and long term debts.

The net cash provided (used) by investing activities

= $194,800 - $44,700 - $58,200

= $91,900

Answer:

$14,700

Explanation:

We know,

2/10, n/30 means if a customer pays within 10 days, he/she will get a discount of 2% of his original purchase. However, the customer has to pay the full amount within 30 days.

As Etcetera Clothing received the payment within 5 days, the company gave a discount of 2% according to the terms. Therefore, Etcetera Clothing would receive =

$15,000 - ($15,000 × 2%)

= $15,000 - 300

= $14,700

Answer:

Equilibrium Y = 462.5 , Equilibrium C = 362.5 , Equilibrium S = 100

Explanation:

[ AD = C + I ] = [ AS = C + S = Y ]

45 + 0.6Y + 0.05 W + 100 = Y → 45 + 0.6Y + 0.05 (800) + 100 = Y

45 + 40 + 100 + 0.6Y = Y → Y ; 185 + 0.6Y = Y

Y - 0.6Y = 185

0.4Y = 185

Y = 185 / 0.4 = 462.5  

Putting Y value : C = 45 + 0.6 (462.5) + 0.05 (800) → C = 45 + 277.5 + 40

C = 362.5

Hence , S = Y - C → 462.5 - 362.5 = 100

Alternatively : As  C + I = C + S

Hence, I = S

Equilibrium Savings = Given Investment = 100

Final answer:

Given the consumption function C=45+0.60Y+0.05W with W=800 and I=100, the equilibrium values for this simple economy are found to be income (Y)=463, consumption (C)=364, and savings (S)=99 when rounded to integers.

Explanation:

Considering a simple economy where the consumption function incorporates wealth as a determinant of consumption, we are given a consumption function C=45+0.60Y+0.05W, with I=100 and W=800. To find the equilibrium values for income (Y), consumption (C), and savings (S), we follow these steps:

First, substitute the given wealth (W) into the consumption equation: C=45+0.60Y+0.05(800).

Since W=800, substituting this gives us C=45+0.60Y+40, simplifying to C=85+0.60Y.

For equilibrium in a simple economy without government or foreign trade, investment (I) equals savings (S), and Y=C+I. Hence, total output (Y) also equals consumption (C) plus investment (I).

Using the equilibrium condition Y=C+I, we substitute the values to get Y=85+0.60Y+100.

This simplifies to 0.40Y=185, solving for Y yields Y=462.5.

By substituting Y back into our consumption equation, C=85+0.60(462.5) = 363.5.

Finally, savings (S) is the difference between output (Y) and consumption (C): S=Y-C=462.5-363.5=99.

Therefore, the equilibrium values are Y=463, C=364, and S=99 when rounded to integers.

Answer:

Debit Cash account $15,120

Credit Unearned Service Revenue $15,120

Being entries to record cash collected for service to be rendered.

Debit Unearned Service revenue  $1,890

Credit Service Revenue  $1,890

Being entries to recognize revenue earned as at 31 December

Explanation:

When an amount is collected in advance for a service yet to be rendered, the company recognizes and asset in form of cash and a liability in form of Unearned Service Revenue.

When the service for which cash was collected is performed, revenue is said to have been earned. Entries required then are debit Unearned Service Revenue Credit Service revenue.

For Mesa, on 1 July , entries required are

Debit Cash account $15,120

Credit Unearned Service Revenue $15,120

Being entries to record cash collected for service to be rendered.

As at 31 December, revenue earned

= 1/2 × $15120/4

= $1890

Entries required

Debit Unearned Service revenue  $1,890

Credit Service Revenue  $1,890

Being entries to recognize revenue earned as at 31 December

The journal entries and adjusting entries should be shown below.

Cash account $15,120

       Unearned Service Revenue $15,120

(Being entries to record cash collected for service to be rendered)

Unearned Service revenue  $1,890 ( 1/2 × $15120/4)

       Service Revenue  $1,890

( to recognize revenue earned as at 31 December)

These journal entries should be recorded.

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Answer:

Adjusted net income will be $78,010

Explanation:

According to the Accrual concept all the accrued expenses should be recognized and deducted from the unadjusted net income and all the earned revenues should be recognized and added to unadjusted net Income.

Salaries and wages owed but not yet paid of $820 is an expense which is accrued but not been paid it should be recorded and deducted from the unadjusted net income as earlier expenses were understated.

Interest earned but not received from investments of $780 is the revenue recognized but not been received until now. Accrual Concept requires that when revenue is realized it should be recognized into the accounting records. So it should be added to the net income.

Prepaid insurance premiums amounting to $580 have expired is actually an accrued expense which previously recorded as prepaid expense. It should be deducted from the net income as it is a expense which need to be recognized.

Unearned revenue in the amount of $780 has now been earned. Now it should be added to the net income because it is a revenue item that should be recognized as it is recorded as unearned revenue earlier.

Net income to be $77,850 based on the unadjusted trial balance.

Adjusted Net Income = $77,850 - $820 + $780 - 580 + 780 = $78,010

Final answer:

Adjusted net income is calculated by considering the effects of adjusting entries for unpaid salaries and wages, interest earned, expired insurance premiums, and now-earned unearned revenue on the net income previously based on the unadjusted trial balance. The adjusted net income is $78,010 after accounting for these changes.

Explanation:

The question involves making adjusting entries to a company's financial records to reflect events that have occurred but are not yet recorded in the accounts. This process is a key part of the accounting cycle, ensuring that the financial statements reflect the true financial position of the company at the end of the accounting period. Adjusting entries for salaries and wages, interest, prepaid insurance, and unearned revenue will affect both the company's balance sheet and income statement.

To calculate the adjusted net income, we need to consider the effect of these adjustments on the originally calculated net income:

Interest earned (revenue increases, increasing net income): $780

Expired insurance premiums (expense increases, reducing net income): $580

$77,030 + $780 (increase in accounts receivable - interest)

$77,230 + $780 (decrease in deferred revenue)

Adjusted net income: $78,010

The cyclical unemployment rate in the economy of Cycladia is 4.2%.

The cyclical unemployment rate in the economy of Cycladia can be calculated by subtracting the sum of structural and frictional unemployment rates from the total unemployment rate.

In this case, the total unemployment rate is 11.0%, the structural rate is 2.4%, and the frictional rate is 4.4%.

So, to find the cyclical unemployment rate, we subtract 2.4% and 4.4% from 11.0%, resulting in a cyclical unemployment rate of 4.2%.

Final answer:

The cyclical unemployment rate in Cycladia is 4.2 percent, calculated by subtracting the sum of the frictional (4.4%) and structural (2.4%) unemployment rates from the total unemployment rate (11.0%).

Explanation:

To calculate the cyclical unemployment rate in Cycladia, we start by understanding that the total unemployment is the sum of frictional, structural, and cyclical unemployment. The total unemployment rate in Cycladia is 11.0 percent, the frictional unemployment rate is 4.4 percent, and the structural unemployment rate is 2.4 percent. To find the cyclical unemployment rate, we subtract the sum of frictional and structural unemployment rates from the total unemployment rate:

The cyclical unemployment rate in Cycladia equals 4.2 percent.

Answer:

a. 200 jeans should be produced each day in order to minimize​ costs.

b. The minimum daily​ cost is $108,585

Explanation:

a. How many jeans should be produced each day in order to minimize​ costs?

Given C = 0.3x^2 - 120x + 120,585 ........................... (1)

Cost is minimized when MC = C' = 0

To obtain MC, equation (1) is differentiate with respect to x as follows:

dC/dx = MC = C' = 0.6x - 120 = 0 ............................... (2)

From equation (2), we can now solve for x follows:

0.6x - 120 = 0

0.6x = 120

x = 120 ÷ 0.6

x = 200

Therefore, 200 jeans should be produced each day in order to minimize​ costs.

b. What is the minimum daily​ cost?

Substitute 200 for x in equation (1) to have:

C = 0.3(200^2) - 120(200) + 120,585

   = 12,000 - 24,000 + 120,585

C = $108,585

Therefore, the minimum daily​ cost is $108,585.

a. 200 jeans should be produced each day in order to minimize​ costs.

b. The minimum daily​ cost is $108,585

Answer: Option E

Explanation:

Inflation is an economic term that refers to a situation of continuous increase in the price level of goods and services. Inflation can either be as a result of a rise in demand or due to a rise in the production cost.

When the available resources in the economy are used in the production process, such economy will have little supply of products in the long run.

When there is an increase in aggregate demand as a result of other factors apart from the price of the product, there will be a rightward shift of the aggregate demand curve on the LRAS.

The rightward shift in aggregate demand curve will result into an increase in price but the quantity supplied does not increase which leads to inflation.

Answer:

A and B only.

That is

A. AD increases by more than LRAS.

B. Total spending increases faster than total production.

Explanation:

Inflation can be defined as loss of value of goods and services. The price of a basket of goods and services increases over time, meaning the purchasing power of money reduces.

In the AD-AS model inflation occurs of total spending occurs faster than total production. Goods and services become scarce, there is too much money chasing scare product, prices will go up resulting in reduction of purchasing power of money (inflation).

When AD increases more than the LRAS (long run aggregate supply) it results in shortage of goods and increase in price of goods.

Answer:

Price Elasticity of Demand 1

Explanation:

We are given the following data:

[tex]\left[\begin{array}{ccc}Price&Quantity\\0&0\\1&1\end{array}\right][/tex]

We solve for price elasticity which is the reaction to demand based on the price:

[tex]\frac{q_1-q_2}{\frac{q_1+q_2}{2}} \div\frac{p_1-p_2}{\frac{p_1+p_2}{2}}[/tex]

We post our values into the formula:

[tex]\frac{0-1}{\frac{0+1}{2}} \div \frac{0-1}{\frac{0+1}{2}}[/tex]

And solve for the price elasticity of demand

[tex]\frac{-1}{\frac{+1}{2}} \div \frac{-1}{\frac{+1}{2}}[/tex]

[tex]-0.5 \div -0.5[/tex]

Price Elasticity of Demand 1

The price elasticity of demand measures the responsiveness of the quantity demanded to a change in price, calculated using the midpoint formula. This is the percentage change in quantity demanded per percentage change in price, taken as an absolute value for practical purposes.

The price elasticity of demand measures the responsiveness of the quantity demanded to a change in price. It is calculated using the midpoint formula for elasticity, which states:

Price Elasticity of Demand = ∣ ∣ ∣ (Q1 - Q0) / ((Q1 + Q0) / 2) ) / (P1 - P0) / ((P1 + P0) / 2) ∣ ∣ ∣

In your case, Q1 and Q0 are the final and initial quantities demanded respectively, and P1 and P0 are the final and initial prices respectively. The absolute value | | ensures that the result is a positive number, as elasticity is usually taken as an absolute value. The formula effectively calculates the percentage change in quantity demanded for each percentage change in price.

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Explanation:

The computation of the fixed cost and the variable cost per hour by using high low method is shown below:

Variable cost per hour = (High Operating cost - low operating cost) ÷ (High driven in kilometers - Low driven in kilometers)

where,

High operating cost = 114,000 km × 12.7%

= $14,478

Low operating cost = 76,000 km  × 14.8%

= $11,248

So,

= ($14,478 - $11,248) ÷ (114,000 km - 76,000 km)

= $3,230 ÷ 38,000 km

= $0.085 per km

Now the fixed cost equal to

= High operating cost - (High driven in kilometers × Variable cost per km)

= $14,478 - (114,000 km × $0.085)

= $14,478 - $9,690

= $4,7882

2. The equation is as follows

Y = a + bx

So,

Total cost = $4,788 + 0.085X

3.

Y = a + bx

   = $4,788 + 0.085 × 95,000

   = $4,788 + $8,075

   = $12,863

1. Variable Cost per Kilometer is $0.085 and Fixed Cost is $4,788 2. Cost Formula is [tex]\( Y = 4,788 + 0.085X \)[/tex]. 3.Total Cost for 95,000 Kilometers is $12,863.

To solve this problem, we'll use the high-low method to estimate the variable and fixed cost elements of the annual cost of truck operation.

Step 1: Determine Variable and Fixed Costs

Given Data:

High activity level: 114,000 kilometers, cost: 12.7 cents/km

Low activity level: 76,000 kilometers, cost: 14.8 cents/km

Total Costs at High and Low Activity Levels:

High activity total cost: [tex]\(114,000 \times 0.127 = 14,478\)[/tex] dollars

Low activity total cost: [tex]\(76,000 \times 0.148 = 11,248\)[/tex] dollars

Variable Cost per Kilometer:

[tex]\[ \text{Variable Cost per Kilometer} = \frac{\text{Cost at High Activity} - \text{Cost at Low Activity}}{\text{High Activity Kilometers} - \text{Low Activity Kilometers}} \][/tex]

[tex]\[ \text{Variable Cost per Kilometer} = \frac{14,478 - 11,248}{114,000 - 76,000} \][/tex]

[tex]\[ \text{Variable Cost per Kilometer} = \frac{3,230}{38,000} \][/tex]

[tex]\[ \text{Variable Cost per Kilometer} = 0.085 \text{ dollars} \][/tex]

Fixed Costs:

Using the variable cost per kilometer, we can calculate the fixed cost using the total cost equation for either the high or low point.

Let's use the high point:

[tex]\[ \text{Total Cost} = \text{Fixed Cost} + (\text{Variable Cost per Kilometer} \times \text{Kilometers Driven}) \][/tex]

[tex]\[ 14,478 = \text{Fixed Cost} + (0.085 \times 114,000) \][/tex]

[tex]\[ 14,478 = \text{Fixed Cost} + 9,690 \][/tex]

[tex]\[ \text{Fixed Cost} = 14,478 - 9,690 \][/tex]

[tex]\[ \text{Fixed Cost} = 4,788 \text{ dollars} \][/tex]

Step 2: Express the Costs in the Form [tex]\(Y = a + bX\)[/tex]

Where:

\(Y\) = Total Cost

\(a\) = Fixed Cost = $4,788

\(b\) = Variable Cost per Kilometer = $0.085

\(X\) = Number of Kilometers Driven

[tex]\[ Y = 4,788 + 0.085X \][/tex]

Step 3: Predict the Total Cost for 95,000 Kilometers

Using the cost formula:

[tex]\[ Y = 4,788 + 0.085 \times 95,000 \][/tex]

[tex]\[ Y = 4,788 + 8,075 \][/tex]

[tex]\[ Y = 12,863 \text{ dollars} \][/tex]

Answer:

A

Explanation:

net-net refers to 2 of the operating expenses in Commerical property.  Triple Net refers to all of the taxes, maintenance and insurance or TMI

Answer;

$ 70.07

Explanation:

The price of the stock when the dividends level off at a constant growth rate, we then find the PV of the future stock price, including the PV of all dividends during the super normal growth period. The stock start it constant growth in Year 4, so that we can be able to find the price of the stock in Year 3, which is the year before the constant dividend growth begins as:

P3= D3(1 + g) / (R− g) = D0(1 + g1)3(1 + g2) / (R− g)

P3= $3.40(1.24)3(1.06) / (.14 − .06)

P3= $85.89

Therefore the price of the stock today is the PV of the first three dividends, we then add it with the PV of the Year 3 stock price.

Hence the price of the stock today will be:

P0= $3.40(1.24) / 1.14 + $3.40(1.24)2/ 1.142+ $3.40(1.24)3/ 1.143+ $85.89 / 1.143

P0= $70.07

The current shape price is $70.07

Answer:

1)Protecting property rights and enforce contracts.

2)Providing tax breaks and patents for firms that pursue research and development in health and sciences.

Explanation:

These two alternatives are the most applicable in relation to policies that are most consistent with the goal of increasing productivity and growth in developing countries. The first alternative is related to the protection of property rights and compliance with contracts, which guarantees stability and political confidence to the country, which is important to attract new investors and consequently to leverage the growth and development of a country.

The other alternative concerns tax incentives and patents for companies seeking research and development in health and science. What is a way to encourage the growth of this sector, which in addition to generating savings and productivity for the country, also brings innovations and relevant discoveries in health and science, which helps the growth and development of the country.

Answer:

The answer to characteristics of a good leader are:

1) Honesty

2) Communication

3) Sense of humor

4) Commitment

5) Creativity

The answer to a Good manager characteristics:

1) Leadership

2) Communication

3) Reliability

4) Time management

5) Experience

Explanation:

          In understanding the difference between leaders and managers is that leaders have people follow them while managers have people who work for them. A successful business owner needs to be both a strong leader and manager to get their team on board to follow them towards their vision of success. Leadership is about getting people to understand and believe in your vision and to work with you to achieve your goals.

      The similarities between a leader and a manager can be clearly seen as both rely on effective communication, both are accountable for results, both supervise groups or teams of people, both will typically evaluate employees.

Answer:

Year //dep expense //ac dep //book value

-                                     $110,000.00

1  $14,285.71   $14,285.71   $95,714.29

2  $14,285.71   $28,571.43   $81,428.57

3  $14,285.71   $42,857.14   $67,142.86

4  $14,285.71   $57,142.86   $52,857.14

5  $14,285.71   $71,428.57   $38,571.43

6  $14,285.71   $85,714.29   $24,285.71

7  $14,285.71   $100,000.00   $10,000.00

SUM OF YEARS

Year //factor// dep expense //ac dep //book value

-                                                       $110,000.00

1  0.25     $25,000.00   $25,000.00   $85,000.00

2  0.21     $21,428.57   $46,428.57   $63,571.43

3  0.18     $17,857.14   $64,285.71   $45,714.29

4  0.14     $14,285.71   $78,571.43   $31,428.57

5  0.11     $10,714.29   $89,285.71   $20,714.29

6  0.07     $7,142.86   $96,428.57   $13,571.43

7  0.04     $3,571.43   $100,000.00   $10,000.00

200% double declining:

[tex]\left[\begin{array}{ccccc}Year&Beginning&Dep-Expense&Acc. \: Dep&Ending\\0&-&-&-&110000\\1&110000&31428.57&31428.57&78571.43\\2&78571.43&22448.98&53877.55&56122.45\\3&56122.45&16034.99&69912.54&40087.46\\4&40087.46&11453.56&81366.1&28633.9\\5&28633.9&8181.11&89547.21&20452.79\\6&20452.79&5843.65&95390.86&14609.14\\7&14609.14&4609.14&100000&10000\\\end{array}\right][/tex]

150% accelerated depreaciation:

[tex]\left[\begin{array}{cccccc}Year&Beginning&Dep-Expense&Acc. \: Dep&Ending\\0&-&-&-&110000\\1&110000&23571.43&23571.43&86428.57\\2&86428.57&18520.41&42091.84&67908.16\\3&67908.16&14551.75&56643.59&53356.41\\4&53356.41&11433.52&68077.11&41922.89\\5&41922.89&8983.48&77060.59&32939.41\\6&32939.41&7058.45&84119.04&25880.96\\7&25880.96&15880.96&100000&10000\\\end{array}\right][/tex]

Explanation:

Straight Line:

Acquisition Value 110,000

Salvage Value 10,000

ammount subject to depreciation 100000

Useful Life 7

depreciation per year:

depreciable amount divided by useful life  14285.71

This amount is repeatead throughout the life of the equipment.

SUM OF YEARS FACTORS:

sum of year: 7*8/2 = 28

remaining years over sum of year

1st               7/28

2nd            6/28

3rd             5/28

4th             4/28

5th             3/28

6th             2/28

7th             1/28

Double declining 200%

we have to multiply 1/useful life by the double declining facot

in this case as it is 200% it will be 2.

threfore the carrying vlue is multiplied by 2/7 each year to determinatethe depreciation expense

declining 150%

here we multiply by 1.5 resulting in a factor of 3/14 to obtain the depreciation expense

Answer:

Depreciation schedule using Straight Line Method

                Straight      Sum of        200 % declining     150 % declining

                Line             the years    balance                   balance

                Method       Method       Method                   Method

Year 1      $ 14,285     $ 25,000     $   31,427                $  23,570

Year 2    $ 14,285      $  21,429      $   22,448              $   18,520

Year 3    $ 14,285      $  17,857       $   16,035              $   14,551

Year 4    $ 14,285      $ 14,286        $   11,454               $   11,433

Year 5    $ 14,285      $  10,714        $     8,181               $    8,984

Year 6    $ 14,285      $    7,143        $    5,844              $   7,059

Year 7    $ 14,285       $   3,571`        $    4,174               $   5,546

Explanation:

Computation of Depreciation under the straight Line Method

Cost of equipment                                                                 $ 110,000

Salvage Value                                                                        $( 10,000)

Depreciable Basis                                                                  $ 100,000  

Estimated Useful Life                                                                  7 years

Depreciation % per year                                                             14.285%

Depreciation per year for each year                                          $ 14,285  

Computation of Depreciation under the Sum of the years method    

In a sum of the years balance method the no of years recovery life is added together as a denominator and the first year the highest depreciation is charged. The salvage value is considered and the depreciable basis is the same as the Straight Line Method

Sum of the years ( 7 + 6 + 5 + 4 + 3 + 2 + 1)    = 28

Depreciable basis                                                                      $ 100,000

Depreciation Year 1   7/28 * $ 100,000                                     $ 25,000

Depreciation Year 2   6/28 * $ 100,000                                    $ 21,429

Depreciation Year 3   5/28 * $ 100,000                                    $ 17,857

Depreciation Year 4   4/28 * $ 100,000                                    $ 14,286

Depreciation Year 5   3/28 * $ 100,000                                    $ 10,714

Depreciation Year 6   2/28 * $ 100,000                                    $  7,143

Depreciation Year 6   1/28 * $ 100,000                                     $  3,571

Computation of Depreciation under 200 % declining balance method

In a declining balance method the salvage value is not considered and the depreciation is applied on a declining balance on double the straight line method depreciation %        

Depreciable Basis - same as cost                                              $ 110,000

Depreciation Rate - 14.285 % * 2 = 28,57 %    

Depreciation for Year 1 - $ 110,000 * 28.57 % =                       $   31,427

Depreciation Basis for Year 2                                                    $   78,573

Depreciation for Year 2 - $ 78,573 * 28.57 % =                       $   22,448

Depreciation Basis for Year 3                                                    $   56, 125

Depreciation for Year 3 - $ 56,125 * 28.57 %                           $    16,035

Depreciation Basis for Year 4                                                    $   40,090

Depreciation for Year 4 - $ 40,090 * 28.57 %                          $    11,454

Depreciation Basis for Year 5                                                   $   28,636

Depreciation for Year 5 - $ 28,636 * 28.57 %                          $      8,181

Depreciation Basis for Year 6                                                    $   20,455

Depreciation for Year 6 - $ 20,455 * 28.57 %                          $     5,844

Depreciation Basis for Year 7                                                     $   14,611

Depreciation for Year 7 - $ 14,611 * 28.57 %                              $     4,174

Computation of Depreciation under 150 % declining balance method

In a declining balance method the salvage value is not considered and the depreciation is applied on a declining balance on one and half times  the straight line method depreciation %        

Depreciable Basis - same as cost                                              $ 110,000

Depreciation Rate - 14.285 % * 1.50 = 21,4275 %    

Depreciation for Year 1 - $ 110,000 * 21.4275 % =                   $   23,570

Depreciation Basis for Year 2                                                    $   86,430

Depreciation for Year 2 - $ 86,430 * 21.4275 % =                   $   18,520

Depreciation Basis for Year 3                                                    $  67,910

Depreciation for Year 3 - $ 67,910 * 21..4275 %                      $   14,551

Depreciation Basis for Year 4                                                    $   53,359

Depreciation for Year 4 - $ 53,359 * 21.4275 %                       $    11,433

Depreciation Basis for Year 5                                                   $   41,925

Depreciation for Year 5 - $ 41,925 * 21.4275 %                        $     8,984

Depreciation Basis for Year 6                                                   $   32,942

Depreciation for Year 6 - $ 32,944 * 21.4275 %                      $     7,059

Depreciation Basis for Year 7                                                     $  25,883

Depreciation for Year 7 - $ 25,883 * 21.4275 %                        $     5,546

Answer: I will save $40,000 by January 3, 2014, to use as a down payment on a home.

Explanation: SMART goals are:

Specific: they are well defined. Here, the goal is to save money towards the down payment of a house. It is clearly defined.

Measurable: it can be quantified with a number. The  options, I will start saving money towards a new house does not state exactly how much. It can not be measured so it is impossible to say whether you have achieved the goal or not.

Achievable: It should be doable. We don't have enough information here to know if saving $40,000 by January 3 2014 is doable. For instance if the person setting this goal earns $80,000 per year and is setting this goal in 2012 or January 2013, it may be achievable. It is not if he makes $20,000 per year.

Relevant: the goal should be one that motivates you because it is important to you.

Time bound: There should be a time by which you want to achieve the goal.

The chosen option is the best goal of the because it meets more of the SMART goals criteria than the others: It is Specific, Measurable and Time-bound.

The best SMART goal for saving for a house down payment is 'I will save $40,000 by January 3, 2014,' since it fulfills all the criteria of being Specific, Measurable, Attainable, Realistic, and Time-oriented. The other options lack one or more of these critical components.

When applying the principles of SMART goals, the best goal selection would be 'I will save $40,000 by January 3, 2014, to use as a down payment on a home.'

This goal is Specific (saving $40,000), Measurable (has a clear monetary value), Attainable/Achievable (assuming the person has a plan and financial capacity to save that amount), Realistic/Relevant (since typical house down payments are between 3% and 5% of the purchase price, it matches real-world expectations), and Time-oriented/time-bound (with a clear deadline of January 3, 2014).

Conversely, the other options presented lack specificity, measurability, and timeliness, essential components of SMART goals.

For instance, saying 'I will buy a new house soon so my family will have a place to live' is not time-specific or measurable.

Similarly, 'I will start saving money toward a new house next week' is neither specific about the amount to save nor provides a target date to achieve it.

And, 'I will pay off my credit cards so I can start saving money for a house' is a precursor to setting a SMART goal but is not the goal itself for purchasing the home.

It does not state how the payment of credit card debt will transition into savings for a house nor does it offer a time-frame or specific amount to save for the house down payment.

Answer:

The strategy the investor should follow is to short the September Mini S&P 500 futures contract by 26

Explanation:

Parameters:

Portfolio value= P = 50,000 * 30 = $1,500,000

Beta of stock  β  = 1.3

Index price = 1,500

Multiplier = $50

Futures Value A = 1,500*50 = $75,000

The formula to calculate number of contract N;

N= β ∗ P/A

N= 1.3*1,500,000/75,000

N= 26

The strategy the investor should follow is to short the September Mini S&P 500 futures contract by 26

To hedge their portfolio, the investor should enter into a short position of approximately 26 September Mini S&P 500 futures contracts. This allows the investor to mitigate risk associated with market movements.

In this scenario, the investor is looking to hedge their portfolio using the September Mini S&P 500 futures contract. Given that their portfolio has a beta of 1.3, it suggests that the portfolio is more volatile than the market. The use of futures can help to reduce this risk.

The investor needs to calculate the number of futures contracts to enter into, which can be calculated using the formula:Hedging Ratio = Beta x (Value of the Portfolio / Future Price). In this case, the Value of the Portfolio is $1,500,000 (50,000 shares x $30/share). While, the Future Price is $75,000 (1,500 index value x $50). Plugging these into the formula, the investor would need approximately 26 futures contracts to hedge their portfolio.

So, the investor should short 26, September Mini S&P 500 futures contracts.

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Answer:

The correct answer is letter "B": ​The firm be able to charge the low-value customers a lower price than the higher-value customers.

Explanation:

Price discrimination is the practice by which producers charge different prices to different consumers based on factors such as age, income or location to mention a few. This differentiation in prices is always justified by producers with one of those factors otherwise the approach would be considered illegal.

Direct price discrimination is carried out when the firm charges lower prices to an unfavored sector of the market keeping the regular price in sectors where income is higher.

In this example, Kiwanuka is suing for intentional infliction of emotional distress. This can be defined as extreme and outrageous conduct which results in severe emotional distress to another person. This act must be severely extreme, to an extent that is not normally tolerated by society. In such cases, threatening conduct coupled with repeated annoyances can be enough to offer support to a claim of intentional infliction of emotional distress.

If I were the judge, I would rule in favor of Kiwanuka, as I the fact that Bakilana held Kiwanuka in isolation and confiscated her passport is evidence of extreme emotional distress.

Answer:

625 employees

Explanation:

Given that,

Let the Monday talk be A and the Tuesday talk be B,

Employees attend Monday talk: I A I = 405

Employees attend Tuesday talk: I B I = 275

Employees attend both talks: I A ∩ B I = 55

Employees attended at least one of the talks: I A ∪ B I

= I A I + I B I - I A ∩ B I

= 405 + 275 - 55

= 625

Answer: The dollar amount that should be credited to Allowance for Uncollectible Accounts at year end is $12,100.

Explanation: As provided in the question, Arundel Company already had a credit balance of $4,000 in allowance for uncollectible accounts, before adjustment. Remember, the allowance account is usually in credit balance and mapped to the accounts receivable account to show the net balance of the receivables that is recoverable, and to show the true and fair position of that amount.

The 2% of credit sales (2% of $805,000) is $16,100 - this should serve as additional provision for bad debts expense at year end and the following journals should have been recorded: Debit Bad debt expense $16,100; Credit Allowance for uncollectible accounts $16,100. But there is $4,000 balance in the allowance account, which serves as the opening balance. The amount deemed irrecoverable during the year is $16,1000, which should represent the additional provision but since there is an exisiting balance in the allowance account, the differential would be recorded as additional provision ($16,100 - $4,000).

They’re usually sold "as is" and Usually, you can’t inspect the home in advance makes buying a foreclosed property risky.

Purchasing a foreclosed property is dangerous for the following two reasons:

They're usually sold "as is"

Frequently, foreclosed homes are offered for sale as-is, with no alterations done by the bank or the prior owner.

This implies that you may be buying a house with hidden problems or damage that would cost a lot of money to rectify. You can incur unforeseen fees after buying the home if you are unable to negotiate repairs or renovations before the purchase.

Usually, you can't inspect the home in advance:

Many often, prospective purchasers of foreclosed homes are not given the chance to perform a comprehensive examination before finalizing the purchase.

Due to the lack of an assessment, there may be repulsive after-purchase shocks, such as finding basic troubles, plumbing or electrical issues, or other covered-up imperfections that were not seen amid the initial seeing. You'll not have comprehensive information on the genuine state of the property you're buying without an intensive examination.

Hence, buying a foreclosed property risky cause Usually, you can't inspect the home in advance and They're usually sold "as is".

Learn more about property risk, here:

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The correct options are B and C. Buying a foreclosed property is risky because they are usually sold 'as is' and prospective buyers often cannot inspect them in advance.

The correct answers are:

Foreclosed properties are often sold “as is”, meaning the buyer takes responsibility for any existing issues without expecting repairs or improvements from the seller. Furthermore, prospective buyers often cannot inspect the home in advance, which increases the risk of unforeseen problems that may require costly repairs after the purchase.

Complete question

What makes buying a foreclosed property risky? Select two.

A. The title fee is set later and can’t be negotiated

B. They’re usually sold “as is”

C. Usually, you can’t inspect the home in advance

D. You must use an adjustable-rate loan for purchase

Answer:

1. Customer Advances (will be matched to Current Liabilities).

2.Non-committed line of Credit (will be matched to disclosure note only).

3.Commercial Paper (will be matched to Current Liabilities).

4.Note due June 9 2019 (will be matched to Current Liabilities).

5.Accounts Payable (will be matched to Current Liabilities).

6.Long-term bonds callable in 2019  (will be matched to Current liabilities)

7.Estimated cost of Quality Assurance Warranty  (will be matched to Current liabilities for expected claims within one year and long term liabilities for expected claims falling due after 1 year)

8.Interest accrued on note, Dec. 31, 2018. (will be matched to Current Liabilities)

9.Short-term bank loan to be paid with proceeds of sale of common stock (will be matched to Current Liability)

10.A material gain contingent on a future event that appears extremely likely to occur in three months (will be matched to disclosure note only)

Explanation:

Customer Advances (will be matched to Current Liabilities).

These are advance payment of Cash made by our Customers for the Purchase of our goods also called Prepayments. Usually such purchases occur within a financial year of Trading and therefore qualifies as a current liability.

Non-committed line of Credit (will be matched to disclosure note only).

This is a bank facility that hasn't been utilized. Hence it is only reasonable to show as a disclosure note only for information purposes

Commercial Paper (will be matched to Current Liabilities).

Commercial Papers are usually short term in nature. They are unsecured debts issued by companies to cover for its working capital requirements. as such we will classify these as Current Liabilities

Note due June 9 2019 (will be matched to Current Liabilities).

Although not falling due within the current financial year 2018, it falls due within 1 year from the Balance Sheet date. Thus it qualifies to be regarded as a Current Liability

Accounts Payable (will be matched to Current Liabilities).

These are payments due Vendors for transactions occurring in the outgoing financial year. The Payment terms for such services or supplies vary by company, it ranges between 30 days to 120 days in most instances however.

Long-term bonds callable in 2019  (will be matched to Current liabilities)

Even though the Bond has been classified as Long term, it falls callable within 2019, meaning it has a not more than 1 year life span to expire. it will be classified under Current liabilities as long-term debt falling due within 1 year.

Long-term bonds callable in 2019, but not expected to be called  (will be matched to Current liabilities)

Falling due within one year gives us an indication it is a current liability. However going by the information it will very likely not be called, we may indicate this extra information in the notes disclosure but retain the liability under Current Liability.

Estimated cost of Quality Assurance Warranty  (will be matched to Current liabilities for expected claims within one year and long term liabilities for expected claims falling due after 1 year)

Where it can be reasonably estimated what the warranty expense would be, the Business should accrue in 2018 the likely warranty liability due with respect to 2018.

Where Warranty granted exceeds current year, a warranty provision will have to be made covering the duration of Warranty. If extending beyond 1 year, we should then classify these as Long term liability

Interest accrued on note, Dec. 31, 2018. (will be matched to Current Liabilities)

These relate to interest due up to Dec 31 2018 on note issued.

Short-term bank loan to be paid with proceeds of sale of common stock (will be matched to Current Liability)

It is a short term loan, meaning it will be due for payment within a short period of less than 1 year.

The way it will be paid (through sales of Common Stocks) is an information the Shareholders need have as a disclosure note since the sales hasn't occurred.

A material gain contingent on a future event that appears extremely likely to occur in three months (will be matched to disclosure note only)

The prudence concepts precludes a business from recognizing a gain before it is realized, hence the Business can only note this in its disclosure note giving details to shareholders of pending gains.

Answer: (a) current liability (b ) Disclosure note only (c) current liability (d) current liability (e) current liability (f) current liability (g) current liability (h) current liability (i) current liability (j) Long term Liability (k) Disclosure note only

Explanation:

Balance sheet is a statement prepared at the end of each trading period of a business which consist of the summary of debit and credit balance of assets and liabilities in the ledger accounts. It is prepared in order to know the financial position or the strength of the business. The important terms in the balance sheet includes Long term Liabilities which are the debts that are payable in the near future that is not within a year such as mortgage, other terms are the current liabilities which are the debts which must be paid quickly and certainly within or about a year examples of such are outstanding expenses, loans, bill payable and sundry creditors. We also have fixed asset which are the properties of a durable nature in an organization likely to be retained for a considerable number of period. Also we have current asset which are the resources used in the trading activities of the business. However, a disclosure note is not in the balance sheet .it is simply a note which shows certain information pertaining to the business which cannot be shown in the balance sheet such as the business accounting policies such as method of deprecation, investment, the values of their fixed asset and so on. I will therefore match the items in the balance sheet as follows

(a) customer Advances is a current liability

(b) Non committed line of credit is a Disclosure note only

(c) Commercial paper is a current liability

(d) Note due June 9, 2019 is a current liability

(e) Account payable is a current liability

(f) Long term bonds that will be callable by the creditor in the upcoming year unless an existing violation is not corrected ( there is a reasonable possibility the violation will be corrected within the Grace period ) is a current liability

(g) Long term bond callable by the creditor in the upcoming year that are not expected to be called is a current liability

(h) Estimate cost of quality assurance is a current liability

(i) Interest accrued on note is a current liability

(j) December 31,2018 short term bank loan to be paid with proceed of sale of common stock is a Long term Liability

(k) A material gain contingent on a future event that appears extremely likely to occur in 3 months is a Disclosure note only

Answer:

Exhibits increasing returns to scale.

Explanation:

Given that,

Cobb-Douglas production​ function:

[tex]q=10(L)^{0.71}(K)^{0.84}[/tex]

If both inputs are doubled, then

[tex]q=10(2L)^{0.71}(2K)^{0.84}[/tex]

[tex]q=10(2)^{(0.71+0.84)}(L)^{0.71}(K)^{0.84}[/tex]

[tex]q=10(2)^{1.55}(L)^{0.71}(K)^{0.84}[/tex]

Therefore, this Cobb-Douglas production​ function exhibits the increasing returns to scale because the power of 2 is greater than 1. Under the condition of increasing returns to scale, an increase in the output of the firm is greater than the increase in the input of the firm.

Answer:

$500

Explanation:

The computation is shown below:

Data provided in the question

Sale value of five year old car to used car = $3,000

Now in the same year, the resales value to Ima Goner = $3,500

So, the contribution made in the GDP for the year 2005 is

= Resales value to Ima Goner - Sale value of five year old car to used car

= $3,500 - $3,000

= $500