Bruno Company accumulates the following data converning a mixed cost, using miles as the activity level.

.......................Miles Driven......................Total Cost

January........... 8,000...................................$14,150

February..........7,500...................................$13,500

March..............8,500.................................. $15,000

April................. 8,200................................. $14,490

Compute the variable - and fixed-cost elemts using the high-low method.

Answers

Answer 1

Answer:

The answer is stated below:

Explanation:

Taking the highest and second lowest cost and miles driven as:

Cost = Highest - Lowest

Cost = $15,000 - $14,150

Cost = $850

Miles Driven = Highest - Lowest

Miles driven = 8,500 - 8,000

Miles Driven = 500

So,

= Cost / Miles driven

= $850 / 500

= $1.70

Total Cost would be 15,000 and 13,500

So, computing the variable cost as:

Variable cost of highest cost (VC) = Miles driven of $15,000 cost × $1.70

VC = 8,500× $1.70

VC = $14,450

Variable cost of lowest cost (VC) = Miles driven of $13,500 cost × $1.70

VC = 7,500× $1.70

VC = $12,750

Computing fixed cost as:

Fixed cost of highest cost = Total cost - VC

= $15,000 - $14,450

= $550

Fixed cost of lowest cost = Total cost - VC

= $13,500 - $12,750

= $750


Related Questions

The Big Buy Supermarket stocks Munchies Cereal. Demand for Munchies is 4,000 boxes per year (365 days). It costs the store $60 per order of Munchies, and it costs $0.80 per box per year to keep the cereal in stock. Once an order for Munchies is placed, it takes 4 days to receive the order from a food distributor. Determine the following:

a. The optimal order size
b. The minimum total annual inventory cost
c. The reorder point

Answers

Answer:

a. 775 units

b. $670

c. 44 units

Explanation:

a. The computation of the economic order quantity is shown below:

= [tex]\sqrt{\frac{2\times \text{Annual demand}\times \text{Ordering cost}}{\text{Carrying cost}}}[/tex]

= [tex]\sqrt{\frac{2\times \text{4,000}\times \text{\$60}}{\text{\$0.80}}}[/tex]

= 775 units

b. The minimum total annual inventory cost is

= Ordering cost + carrying cost

where,

Ordering cost =

The number of orders would be equal to

= Annual demand ÷ economic order quantity

= 4,000 ÷ 775 units

= 5.61 orders

Ordering cost = Number of orders × ordering cost per order

= 6 orders × $60

= $360

The carrying cost is

The average inventory would equal to

= Economic order quantity ÷ 2

= 775 units ÷ 2

= 387.5 units

The total cost of ordering cost and carrying cost equals to

Carrying cost = average inventory × carrying cost per unit

= 387.5 units × $0.80

= $310

So, the minimum total annual inventory cost is

= $360 + $310

= $670

The computation of the reorder point is shown below:

= Demand × lead time + safety stock

where, Demand equal to

= Expected demand ÷ total number of days in a year

= 4,000 ÷ 365 days

= 10.95890

So, the reorder point would be  

= 10.95890 × 4 + $0

= 44 units

Final answer:

To address the supermarket's inventory management, we apply the Economic Order Quantity (EOQ) model which takes into account demand, order cost and holding cost. The optimal order size is 387 boxes, the minimum total annual inventory cost is $620.36, and the reorder point, when the supermarket should place another order, is approximately 44 boxes.

Explanation:

To solve this problem, we can use the formula of the Economic Order Quantity (EOQ) model which is: EOQ = sqrt[(2DS)/H], where D is the annual demand, S is the order cost, and H is the holding cost.

a. The optimal order size

By substituting D = 4000 boxes, S = $60, and H = $0.80 into the EOQ formula, we get: EOQ = sqrt[(2 * 4000 * 60) / 0.80] = 387 boxes. Therefore, the optimal order size is 387 boxes

b. The minimum total annual inventory cost

The total inventory cost is the sum of the order cost and the holding cost, which equals to D/Q * S + Q/2 * H. Substituting the computed EOQ and other given values, we get: Total Cost = (4000 / 387 * 60) + (387 / 2 * 0.80) = $620.36. Therefore, the minimum total annual inventory cost is $620.36.

c. The reorder point

The reorder point is when the inventory level drops to the lead time demand, which is D/L where L is the lead time. With a demand of 4000 boxes and a lead time of 4 days (i.e. 4/365 of a year), the Reorder Point = 4000 * (4 / 365) = 43.84 boxes. Therefore, the reorder point is approximately 44 boxes.

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Flex Co. just paid total dividends of $1,075,000 and reported additions to retained earnings of $3,225,000. The company has 715,000 shares of stock outstanding and a benchmark PE of 17.3 times. What stock price would you consider appropriate?a. $52.80
b. $17.60
c. $70.40
d. $63.36
e. $66.88

Answers

Given:

Total dividends = $1,075,000

Retained earnings = $3,225,000

Stock outstanding = 715,000 stocks

Benchmark PE = 17.3 times

To find:

Stock price

Solution:

To calculate the stock price, initially we have to calculate the earnings per share,

[tex]\text{Earnings per share} = \frac{\text{(Dividend + addition to retained earnings)}}{\text{Total number of shares}}[/tex]

[tex]\Rightarrow\frac{(600000 + 1800000)}{525000}=4.571428571[/tex]

Now, to calculate the PE ratio,

[tex]\text{PE ratio} = \frac{\text{Stock price}}{\text{EPS}}\Rightarrow\text{Stock price} = \text{PE ratio}\times\text{EPS}[/tex]

[tex]\text{Stock price}=4.571428571\times15.4=\$70.4[/tex]

Therefore, the the stock price would be $70.40 that is, option c.

Final answer:

The appropriate stock price can be calculated based on the P/E ratio, company's earnings, and dividends.

Explanation:

The appropriate stock price can be calculated using the P/E ratio and the company's earnings and dividends. Given that Flex Co. paid total dividends of $1,075,000, and reported additions to retained earnings of $3,225,000, with 715,000 shares outstanding, we can calculate the stock price as $63.36 (option d).

You decide that as soon as you are financially able, you will hire an agency to put together an advertising plan for you. Unfortunately, you realize that even if you do hire an agency, you will still have to provide the agency with statements regarding:________a. The value proposition and the marketing mix. b. The budget recommendation and the ad strategy. c. The competition and the media plan. d. The ad design and ad placement.

Answers

Unfortunately, you realize that even if you do hire an agency, you will still have to provide the agency with statements regarding the value proposition and the marketing mix.

Option: A

Explanation:

The marketing blend consists essentially of four components. These are: Position, Price, Promotion and Product. The availability of the market differs among the firms relying on how each company chooses on the proportions of the 4 Ps listed herein.

A firm's Quality Proposal is the mix of advantages or principles that consumers are offered to improve their own lives. Organizations typically aim to build a good value proposition that will provide them the maximum competitive advantage over their rivals.

When you decide that you are finically strong or able and want to hire an agency that looks after the advertising plan for you. But then you start to realize that you still need to give them some information.

As per the statement, the agency may require information regarding the budget and the recommendations for the formulation of the strategy of advertisement.

Hence the option B is correct.

Learn more about that as soon as you are financially able.

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What is the empirical relationship between urbanization in 1500 and GDP per​ capita? How has this relationship changed over​ time? ​1.) Using the line drawing tool​, illustrate the relationship between urbanization in 1500 and GDP per capita in 1500. Label your line​ 'GDP per capita in​ 1500.' ​2.) Using the line drawing tool​, show the relationship between urbanization in 1500 and GDP per capita in 2010. Label your line​ 'GDP per capita in​ 2010.' Carefully follow the instructions above and only draw the required objects.

Answers

The relationship between urbanization and GDP per capita has shifted significantly from 1500 to 2010, with urbanization rates increasing at different levels of income per capita.

The empirical relationship between urbanization in 1500 and GDP per capita has changed over time. In 1500, the relationship between urbanization and GDP per capita was different from that in 2010. The minimum level of urbanization appears to have risen from zero in 1500 to 20% in 2010.

The relationship has evolved, and urbanization rates are 25-30 percentage points higher in 2010 than in 1500 at any given level of income per capita. This indicates that there has been urbanization without growth at every level of development from 1500 to 2010.

The changing relationship between urbanization and GDP per capita over time is evident in the data, with urbanization rates rising across the entire spectrum of development.

Therefore, the relationship between urbanization and GDP per capita has shifted significantly from 1500 to 2010, with urbanization rates increasing at different levels of income per capita.

Decision Point: Employees’ Personalities You think you did a good job of matching employees to the job to get a good fit, but you want to make sure. Considering costs and effectiveness, what else could you do to better discern an employee's personality and what task they are best suited for?

Answers

Answer:

A paper and pencil personality test

Explanation:

Paper and pencil test is one such self-report/objective test that has following quality:

1. The individual knows that his/her personality is being assessed and they themselves answer questions concerning themselves. Example is true/false question like : i prefer going alone for movies, and so on

2. It is more organized as it follows well a standard procedure for evaluation and testing. Eg: if more than 5 questions have options a or b marked, then type a personality. Therefore, not likely to subjective judgement.

3. It includes both the quantitative and qualitative measurement.

So paper test is the best suited for effectiveness evaluation.

Prepare the adjusting journal entries for the following transactions. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)Supplies for office use were purchased during the year for $800, of which $250 remained on hand (unused) at year-end. Interest of $400 on a note receivable was earned at year-end, although collection of the interest is not due until the following year. At year-end, salaries and wages payable of $5,100 had not been recorded or paid. At year-end, one-half of a $3,500 advertising project had been completed for a client, but nothing had been billed or collected. Redeemed a gift card for $750 of services.

Answers

Answer:

The Adjusting entries will be as followed;

Explanation:

1)Supplies Expense                Dr.800

   Cash/Bank                                     Cr.800

No entry for  supplies in hand as they are not inventory

2) Interest receivable       Dr.400

   Interest Income                Cr. 400

3)  Salaries Expense        Dr.5,100

    Salaries Payable              Cr. 5,100  

4) Advertising Income Receivable (3500/2)      Dr.1,750  

   Advertising Income                                         Cr. 1,750

5)  Gift Received           Dr.750

     Gift Income              Cr. 750

In our above scenario, it is assumed that company follows accrual basis of accounting. Therefore all entries made reflect the concept of accrual accounting rather than cash accounting

 

Last month when Holiday Creations, Inc., sold 37,000 units, total sales were $283,000, total variable expenses were $215,080, and fixed expenses were $39,600. Required: 1. What is the company’s contribution margin (CM) ratio? 2. What is the estimated change in the company’s net operating income if it can increase total sales by $2,500? (Do not round intermediate calculations.)

Answers

Answer:

a. 24%

b. $600

Explanation:

The computation is shown below:

a. The contribution margin ratio is

= (Sales - variable cost) ÷ (Contribution margin) × 100

= ($283,000 - $215,080) ÷ (283,000) × 100

= ($67,920)  ÷ (283,000) × 100

= 24%

b. Now the estimate change in the net operating income is

= Increase in total sales × contribution margin ratio

= $2,500 × 24%

= $600

The fixed cost remain unchanged

What is the present value of the following series of payments:
$300 made at the end of every year starting in year 1 and ending in year 30 EXCEPT there will be no payment of any kind at the end of year 15?
Interest is 8% annual rate compounded annually.

Answers

Answer:

he made about 300

Explanation:

In negotiations with Diamond Refining Company, Coastal Oil, Inc., insists that their contract be drafted according to certain plain language laws. These laws concern the phrasing of______________.A. contracts that include unfamiliar legal terms.
B. ads that contain vague guaranties.
C. instruction manuals that are difficult to follow.
D. epithets that are too colorful.

Answers

Answer:A. contracts that include unfamiliar legal terms.

Explanation: Legal terms are languages or words usually used in the legal system to prosecute cases either criminal,civil,business or industrial relations etc.

Unfamiliar legal terms are languages or words that are not usually used in the legal system,these terms or language is not familiar with the legal practitioners.

Plain language law guarantees that contracts and Communications are done with languages which the public can easily grasp and understand.

Blanchard, Inc., is considering introducing a new product and wants to earn a 15% return on sales. If the market price is estimated to be $200, the most the company can spend and still achieve the goal (the target cost) is

Answers

Answer:

$170

Explanation:

If the goal is to achieve a 15% return on sales, Blanchard Inc., can afford to spend at most 85% of the estimated price ($200) on the production of the new product. Therefore, the target cost is:

[tex]C = 0.85*\$200\\C=\$170[/tex]

The target cost is $170.

Assume that beginning accounts receivable are $30,000, that there are sales on account of $20,000 during the period, and customers paid $10,000 on their accounts. What is the ending Accounts Receivable?

Answers

Answer:

$40,000

Explanation:

The accounts receivables represents the amount of sales made to customers on account that are yet to be settled.

As such, the receipt of cash from such customers reduces the account receivable balance while the sale of goods/rendering of services to customers on account increases the account balance.

Hence in an equation format,

Opening balance + credit sales - cash received = closing balance

$30,000 + $20,000 - $10,000 = ending balance

Ending balance = $40,000

As a new member of the Challenge for Charity Group, you notice that the association has its own way of operating. Last week, the other association members gave a special treat to every club member who brought a can of food to the club meeting. The club works with the local food shelter to feed the homeless, and all club members who bring cans of food get free tickets to club events such as the fall dance. This is an example of members into the culture of the organization through the use of . _________

Answers

THE COMPLETE PARTS OF THE QUESTION

(socializing, incorporating, recruiting, inducting) members into the culture of the organization through the use of _____ (org design, criteria for selecting club members, reward systems & norms, leader reactions to critical incidents)

Answer:

1) socializing

2). reward systems & norms

Explanation: SOCIALIZING is the act or process through which a person or group of persons interact with others and take part in the activities which others do.

REWARD SYSTEM is the term used to describe the various processes or steps involved in compensation or paying for the Activities of others.

NORMS are a set of customs and traditions which have been found to be generally accepted and adopted as way of life.

Final answer:

The Challenge for Charity Group's practice of rewarding members who bring food donations with event tickets is an example of socializing members into the organization's culture through positive reinforcement. This method aligns member behavior with the group's values, reinforcing community and charitable values.

Explanation:

The practice described in the Challenge for Charity Group, where members are rewarded for bringing cans of food with tickets to club events, exemplifies the process of socializing members into the culture of the organization through the use of positive reinforcement. This method incentivizes behavior that aligns with the club's values and objectives, namely charitable giving and community service. Such incentives can come in various forms, such as purposive, solidary, and material incentives, which motivate individuals to contribute to group goals, enjoy the companionship of like-minded members, and receive tangible rewards, respectively.

This approach to socialization helps maintain the group's unity by reinforcing the shared values and behaviors that support its mission. It exemplifies how normative organizations, such as charity groups and clubs, operate not just on the basis of formal rules, but also through cultural norms that shape members' behavior. By participating in these activities, members internalize the club's values, thus preserving the group's integrity and fostering a sense of community and purpose among its members.

Accounts receivable at the beginning of the year are $270. The company has a 45-day collection period. Calculate cash collections in each of the four quarters by completing the following: (Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16. A negative answer should be indicated by a minus sign.)

Answers

Complete Question

The Litzenberger Company has projected the following quarterly sales amounts for the coming year: Sales

Q1 $800

Q2 $830

Q3 $910

Q4 $990

Accounts receivable at the beginning of the year are $270. The company has a 45-day collection period. Calculate cash collections in each of the four quarters by completing the following: (Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16. A negative answer should be indicated by a minus sign.)

Beginning receivables (a)

Sales (b) $800.00 $830.00 $910.00 $990.00

Cash collections (c )

Ending receivables

Answer:

The account receivable at the beginning of the year are $270 ------ Given

We'll use the sales row to calculate the account receivable at the beginning of other quarters.

Q1 = $270

Q2 = $800/2 = $400

Q3 = $830/2 = $415

Q4 = $910/2 = $455

Calculating the cash collections...

This is calculated by -1(Beginning Receivable + ½(Sales))

Q1 = -(270 + ½ * 800) = $670

Q2 = -(400 + ½ * 830) = -$815

Q3 = -(415 + ½ * 910) = -$870

Q4 = -(455 + ½990) = -$950

The 45 days collection period means that all receivable outstanding would be collected in current month plus ½ of sales of current month

The complete table is

Beginning receivables (a) $270 ---- $400 --- $415 --- $455

Sales (b) $800.00 ---- $830.00 --- $910.00 --- $990.00

Cash collections (c ) -$670 --- -$815 --- -$870 --- -$950

Ending receivables (a+b-c) $430.00 $415.00 $455.00 $495.00

Explanation:

The outstanding bonds of Winter Time Products provide a real rate of return of 3.30 percent. The current rate of inflation is 2.30 percent. What is the nominal rate of return on these bonds

Answers

Answer:

Explanation:

Formula is (1 + i) = (1+ r)(1 + inf)

Where,

i is the nominal rate ; r is the real rate ; inf is the rate of inflation

Given that r = 3.3%; inf = 2.3%:

(1+i) = (1 + 0.033)(1 + 0.023)

1+i = 1.033*1.023

1+i = 1.056759

i = 0.056759

The nominal rate of return is 5.6759%

Vivi Corporation had net income of $401,000 in 2015. The company's Common Stock account balance all year long was $267,000 ($10 par stock). The company does not hold any Treasury Stock. The market price per share as of December 31, 2015, was $33.50. Calculate the price-earnings ratio for 2015.

Answers

Answer:

2.23 is the price earnings ratio.

Explanation:

Firstly we must find the Earnings per share for this problem as it is needed to calculate the price earnings ratio so earnings per share = (Net income)/(Number of shares outstanding).

we are given net income of $401000 then to obtain number of shares outstanding for 2015 are $267000/$10 as we saw the company's common stock account balance all year long was that value of which each share has a par value of $10, then we get outstanding shares which are 26700 now we calculate the earnings per share (EPS) by using the above formula with substituting the above mentioned values :

Earnings Per Share= $401000/26700

                              = $15.01872659

now we will use the Price Earnings Ratio formula which is

Price Earnings Ratio = (current share price)/(earnings per share )

we have been given a current share price of $33.50 now we will use the earnings per share which was calculated above.

Price Earnings Ratio = $33.50/$15.01872659

                                   = 2.230548628 then we round off the answer to two decimal places

Price Earnings Ratio = 2.23

Gonzales Company has developed an integrated system that coordinates the flow of all goods, services, and information into and out of the organization, working with raw material vendors as well as customers to improve service and reduce costs. The firm is said to be using: a. supply chain management. b. management by objectives (MBO). c. top-down management. d. participative management. e. strategic cost management.

Answers

Answer: A

Supply chain management

Explanation:

Supply chain management is the deliberate control of the movement of goods and services in order to maximize product value, sustain competitive advantage and also reduce cost of production.

Effective supply chain systems help manufacturers reduce excessive inventory holding and this helps in reducing production cost. The main goal of a supply chain management is to better coordinate the inflow and outflow of raw materials, services or information in a firm.

Answer:

An integrated system that coordinates the flow of all goods, services, and information into and out of the organization, working with raw material vendors as well as customers to improve service and reduce costs developed by Gonzales Company is option A)Supply Chain Management

Explanation:

Supply chain management (SCM) is the active management of supply chain activities to maximize customer value and achieve a sustainable competitive advantage. It represents a conscious effort by the supply chain firms to develop and run supply chains in the most effective & efficient ways possible

Supply chain management enables enterprises to source the materials necessary to create a product or service and deliver that product or service to customers.

There are supply chain management software that functions as an integrated system to help make supply chain activities efficient and cost effective.

SCM software is to improve supply chain performance. Timely and accurate supply chain information allows manufacturers to make and ship only as much product as can be sold.

Effective supply chain systems help both manufacturers and retailers reduce excess inventory. This decreases the cost of producing, shipping, insuring, and storing product that cannot be sold.

"Assume a bond with $1,000 par value and has an 7 percent coupon rate that pays interest annually, three years remaining to maturity, and a 9 percent yield to maturity. The duration of this bond is___________

Answers

"Assume a bond with $1,000 par value and has an 7 percent coupon rate that pays interest annually, three years remaining to maturity, and a 9 percent yield to maturity. The duration of this bond is Effective Bond Duration.

Explanation:

"Assume a bond with $1,000 par value and has an 7 percent coupon rate that pays interest annu the duration of a bond or a bond fundally, three years remaining to maturity, and a 9 percent yield to maturity". The duration of this bond is Effective Bond Duration.The bond issuer borrows capital from the bondholder and makes the fixed payments to bondholder at a fixed or a a variable interest rate.Bond Duration is an approximate measure of a bond's price and  sensitivity to the changes in interest rates.Normally, the higher the duration of a bond or a bond fund,the more its price will drop as when the interest rates rise..This measure of duration takes into consideration for the fact that expected cash flows will fluctuate as the interest rates changes.

The duration of the bond can be calculated using the formula Duration = (1 + Yield to Maturity) / Coupon Rate, which results in 2 years for the given bond with a 7% coupon rate, 3 years to maturity, and a 9% yield to maturity.

The **duration** of a bond measures its sensitivity to interest rate changes. For a bond with a 7% coupon rate, 3 years to maturity, and a 9% yield to maturity, we can calculate the duration using the formula:

Duration = (1 + Yield to Maturity) / Coupon Rate

Plugging in the values:

Yield to Maturity = 9% (0.09)

Coupon rate = 7% (0.07)

Duration = (1 + 0.09) / 0.07 = 2 years

Gary and Lakesha were married on December 31 last year. They are now preparing their taxes for the April 15 deadline and are unsure of their filing status. a. What filing status options do Gary and Lakesha have for last year?

Answers

Answer:Thier status should be either Married filing jointly or Married filing separately.

Explanation:

For Filing status purposes, taxpayers must be married at the end of the year and filing status depend on whether you're considered married or single by the end of that year. One is considered for tax purposes if legally married on the last day of the year and living with his or her spouse.

Gary and Lakesha were married on the last day of the year, 31st December and so for filing purposes, are considered married for the entire year . Gary and Lakesha can either file as married filing jointly, or they may choose to file as married filing separately. Though it is necessary for them to choose the one that allows them to pay the least amount of tax.

Gary and Lakesha can choose to file their taxes as 'Married Filing Jointly' or 'Married Filing Separately' since they were married on December 31. They must consider the marriage bonus and penalty, which depend on their individual incomes and deductions, to decide the best filing status.

Gary and Lakesha, who were married on December 31 last year, are now preparing their taxes and are unsure of their filing status. Since they were married on the last day of the tax year, for tax purposes, they are considered to have been married for the full year. This gives them a few filing status options for last year:

Married Filing Jointly: This option allows them to combine their incomes and deductions into one tax return, which can be beneficial if one spouse has a significantly higher or lower income than the other.Married Filing Separately: This option allows them to file separate tax returns, which may be advantageous in certain situations, such as when one spouse has significant medical expenses or other individual deductions, or when they want to keep their finances separate.

It's worth noting that there's a concept known as the "marriage bonus" or the "marriage penalty", which refers to the way that taxes can be affected by marriage. Some couples may pay less tax when filing jointly compared to what they would pay as two single individuals (marriage bonus), while others, especially those with similar incomes, might end up paying more (marriage penalty).

Therefore, Gary and Lakesha should consider their individual incomes, potential deductions and credits, and other tax-related factors when deciding on the best filing status. They must file their Income Tax Return by the April 15 deadline, and it should include both of their last names as they are preparing a joint document.

A brokerage account in which purchases can only be made if sufficient funds are available is called a(n) _____ account. 1. cash 2. access available 3. clearing 4. call 5. margin

Answers

Answer:

1. cash

Explanation:

A cash account is one in which investor must pay the full amount of securities that were purchased. When using this type of account investor is not allowed to borrow from his broker so he must have sufficient funds available before purchasing securities.

Margin account in the other hand can lend money to the investor in case his balance is insufficient. The securities in the investor's portfolio will serve as collateral for the loan collected.

For example if an investor sells stock the money should be available after 3 days. In cash account investor has to wait for the full 3 days before withdrawal is made, while for margin account withdrawal can be made immediately by borrowing finds from the broker.

Answer: Cash account

Explanation: A brokerage account (allows investors to purchase securities) in which purchases can only be made if sufficient funds are available is called a cash account. They are accounts that must be funded with available cash before securities can be bought. Funding can be done through deposits or by the sale of existing position on the same trading day so cash proceeds are available to settle the buy order. Monies in cash accounts can also be lent out, with permission, which presents a potential source of additional gain.

$2,000/year. The average item for sale is $4. Average costs associated with each sale are $3. His second option is to use an existing e-commerce service. This incurs an additional monthly cost of $15/month. The site takes a cut of his sales of $0.25/item, so he is planning on also increasing his prices by $0.5/item. The remaining costs stay the same

Answers

Here is the full question.

Jonathan is considering opening a shop for an online baseball memorabilia .He has two options. He can build the website himself and pay for hosting. This would cost him $2,000/year. The average item for sale is $4. Average costs associated with each sale are $3. His second option is to use an existing e-commerce service. This incurs an additional monthly cost of $15/month. The site takes a cut of his sales of $0.25/item, so he is planning on also increasing his prices by $0.5/item. The remaining costs stay the same .

a) What is the annual fixed cost for the e-commerce site option?

b) What is the unit price for the e-commerce option?

c) What is the variable cost for the self - developed site option?

d) If Jonathan sells 200 items , which option does he prefer?

e) If Jonathan sells 700 items, which option does he prefer?

Answer:

a) $ 2,180

b) $4.5

c) $3

d) The first option

e) The second option

Explanation:

The parameters we are equipped with from the question include:

cost of building website himself and paying for hosting = $2,000/year

average item = $4

average cost = $3

monthly cost = $15/ month

sales = $ 0.25 / item

Prices increase = $0.5/item

a) The annual fixed cost for the e-commerce site option = cost +(monthly cost × 12 months)

= $2000 ($15 × 12)

= $2000 + $180

= $ 2180

b) The unit price for the e-commerce option = (average item + price increase)

= $4 + $0.5

= $ 4.5

c) Variable Cost for the first option

= average cost

= $ 3

d) If Jonathan sells 200 items

For the first option; we have:

= number of items × (average item - average cost) - cost

= $200($4 -$3) - $2000

= $200($1) -$2000

= $200 - $2000

= - $1,800

For the second option; we have;

= number of items × ( unit price- average cost) - site option

= $200 × ($4.5-$3) - $2180

= $200 × ($1.5) - $2180

= $300 - $2180

= -$1880

∴ Here, when we sells 200 items, he will prefer the first option because lesser price is associated with it.

e)

If Jonathan sells  700 items.

For the first option; we have:

= number of items × (average item - average cost) - cost

= $700($4 -$3) - $2000

= $700($1) -$2000

= $700 - $2000

= - $1,300

For the second option; we have;

= number of items × ( unit price- average cost) - site option

= $700 × ($4.5-$3) - $2180

= $700 × ($1.5) - $2180

= $1050 - $2180

= -$1130

∴ Here, when he sells 700 items, He will prefer the second option because lesser price is associated with it.

Antiques R Us is a mature manufacturing firm. The company just paid a dividend of $10.90, but management expects to reduce the payout by 5 percent per year indefinitely. If you require a return of 10 percent on this stock, what will you pay for a share today?

Answers

Answer:

$69.033

Explanation:

As per dividend growth model, the current market price of a stock is given by the following equation:

[tex]P_{0} = \frac{D_{0}(1\ +\ g) }{R\ -\ g}[/tex]

wherein, [tex]P_{0}[/tex] = current market price of a stock

             R = Required rate of return

             g = Annual growth rate in dividends

            [tex]D_{0}[/tex] = Dividend just paid

Hence, in the given case, since the dividend is reducing by 5% every year, we have,

[tex]P_{0} =[/tex] [tex]\frac{10.9(1\ -\ .05)}{.10\ -\ (-5)}[/tex]

[tex]P_{0} =[/tex] [tex]\frac{10.355}{.15}[/tex]  = $69.033

The given case corresponded to negative growth model wherein dividend paid is consistently falling till perpetuity. Hence, in the formula, g is deducted in the numerator and added in the denominator owing to negative sign.

On February 1, 2020, Blue Corporation issued 3,400 shares of its $5 par value common stock for land worth $26,700.Prepare the February 1, 2020, journal entry.

Answers

Answer:

                                 Dr.  Cr.

February 1, 2020

Cash                      $26,700

Bond Premium                       $9,700

Bond Payable                        $17,000

Explanation:

Any amount paid / received over the face value of the bond is called premium of bond. It is due to that the stated interest rate of bond is higher than the market rate.

Face value of bond = 3,400 x $5 = $17,000

Premium on bond = $26,700 - $17,000 = $9,700

Cash received will be debited to cash account. Bond payable is a liabilities. Bond premium is also a liability account which will amortize over the bond life and reduce the interest payable amount of each period.

Present value.A promissory note will pay $ 25000 at maturity 9 years from now. How much should you be willing to pay for the note now if money is worth 4 %compounded​ continuously?

Answers

Answer:

[tex]\large\boxed{\arge\boxed{\$17,441.91}}[/tex]

Explanation:

The value that you should be willing to pay for the promisory note that will pay $25,000 at maturity 9 years from now is the present value of the note.

To calculate the present value you must discount the money at 4% compounded continuosly.

The equation to calculate the present value of an amount  to be paid in t years, when the money is worth r%, compounded continuosly, is:

    [tex]Present\text{ }value=\dfrac{Future\text{ }Payment}{e^{rt}}[/tex]

Substituting:

       [tex]Present\text{ }value=\dfrac{\$25,000}{e^{0.04\times 9}}=\$17,441.91[/tex]

Final answer:

Using the continuous compounding formula, you should be willing to pay approximately $17,454.04 now for a promissory note that pays $25,000 in 9 years, assuming a 4% interest rate.

Explanation:

To calculate the present value of a promissory note that matures in 9 years with a future value of $25,000 using an interest rate of 4% compounded continuously, we use the formula for continuous compounding: PV = [tex]FV / e^{(rt)}[/tex], where PV is the present value, FV is the future value, e is the base of the natural logarithm (approximately 2.71828), r is the annual interest rate (in decimal form), and t is the time in years.

Plugging the given values into the formula gives us:

PV = $25,000 /[tex]e^{(0.04 * 9)}[/tex] = $25,000 / [tex]e^{(0.36)}[/tex] = $25,000 / 1.432754 = $17,454.04 approximately.

Therefore, you should be willing to pay about $17,454.04 for the promissory note now if you want to ensure a 4% return on your investment compounded continuously over 9 years.

Thom owes $7,400 on his credit card. The credit card carries an APR of 18.5 percent compounded monthly. If Thom makes monthly payments of $230 per month, how long will it take for him to pay off the credit card assuming that he makes no additional charges

Answers

Final answer:

To determine the duration Thom will need to pay off his credit card debt, we must perform calculations involving the debt's APR and monthly payment amount, considering compound interest over time. An exact answer requires using financial formulas or a payment calculator.

Explanation:

The student is asking how long it will take Thom to pay off his credit card debt of $7,400 with an APR of 18.5% compounded monthly, given that he makes monthly payments of $230 and assuming no additional charges are made. To answer this, we can either set up an amortization schedule to determine the amount of time necessary to pay off the debt or use a financial calculator or online payment calculator that applies the compound interest formula. Calculating the exact time to pay off the debt involves understanding the amortization of the loan, which accounts for both principal and interest over time.

However, since solving this requires more complex financial formulas, we can't provide an exact number of months without performing the appropriate calculations. Generally, paying off debt with this APR and monthly payments requires analyzing how much of the payments go towards interest and how much reduces the principal balance.

Your friend's portfolio manager has suggested two high-yielding stocks: Consolidated Edison (ED) and Royal Bank of Scotland (RBS-K). ED shares cost $40, yield 5.5% in dividends, and have a risk index of 1.0 per share. RBS-K shares cost $25, yield 7.5% in dividends, and have a risk index of 1.5 per share. You have up to $24,000 to invest and would like to earn at least $1,320 in dividends. How many shares (to the nearest whole number) of each stock should you purchase in order to meet your requirements and minimize the total risk index for your portfolio

Answers

Answer:

600 shares of ED will fullfill the requirements.

Explanation:

We have to look which share does a bnetter yield considering the risk

[tex]\left[\begin{array}{ccc}&ED&RBS-K\\Share Price&40&25\\Yield&0.055&0.075\\Dividend&2.2&1.875\\Dividend / Risk&2.2&1.25&\\\end{array}\right][/tex]

as the ED is superior the thus we use all our budget on it and will only replace it if we do not meet the minimum requirement:

24,000 / 40 shares = 600 shares

return of ED at 600 shares

600 x 40 each x 0.055 = 1,320

As this amount is exactly our bare minimum we can only purchase ED shares.

Final answer:

To reach the desired dividends with the least risk, the investor would be advisable to invest in both Consolidated Edison (ED) and Royal Bank of Scotland (RBS-K). If the investor splits their money equally between the two stocks, they can achieve the desired dividend target and minimize their total risk index.

Explanation:

The problem is essentially an investment optimization problem that can be addressed through a mathematical approach. In order to meet the objective of maximizing dividend income and minimizing risk it would be prudent to invest in both stocks.

Firstly, we must figure out how many dividends each share will yield. The formula for calculating dividends is share price * yield. Hence, for CD shares, it would be $40 * 5.5/100 = $2.2 per share. For RBS-K, it would be $25 * 7.5/100 = $1.88.

The goal, as the problem states, is to earn at least $1,320 in dividends. Hence, you would want to purchase as many shares that would yield the highest dividends. In this case, although RBS-K's risk index is higher, it yields higher dividends. It might be logical to divide your money equally between the two stocks, and adjust accordingly.

For example, if the investor split their money equally between both stocks, they would have $12,000 for each stock. This would enable them to purchase 300 shares of ED (yielding $660 in dividends) and 480 of RBS-K (yielding $902.4), thereby reaching the dividend objective with a combined risk index of $1020.

Learn more about Investment Optimization here:

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On May 7, Keenan Company purchased on account 620 units of raw materials at $21 per unit. During May, raw materials were requisitioned for production as follows: 211 units for Job 200 at $19 per unit and 273 units for Job 305 at $21 per unit.
Required:
Journalize the entry on May 7 to record the purchase and on May 31 to record the requisition from the materials storeroom.

Answers

Answer:

Dr Material Inventory $13,020

Cr               Trade Payables $13,020

Dr Work In Progress $9,742

Cr Material Inventory       $9,742

Explanation:

On 7th May the double entry would be to record the inventory purchases on credit which would increase the inventory by $13,020 (620*21) as under:

Dr Material Inventory $13,020

Cr               Trade Payables $13,020

The material sent to production or manufacturing team would be recorded as increase in the work in progress by the value of the material issued which is $9,742 (211*$19 + 273*$21).

Dr Work In Progress $9,742

Cr Material Inventory       $9,742

Pollution and raw material shortages constitute immediate threats to some firms buy are often opportunities for other firms. These threats/opportunities reflect changes in which macroenvironment?

Answers

Answer:

Yes

Explanation:

Competitors will have to find out other options on recycling materials what opens opportunities for the recycling and and other green industry. like recycling Aluminium is cheaper than producing it from Bauxite, for example. Shortage of raw material and pollution costs will change another macro environment factor as legal and political forces. What definitely changes the strategy for these companies. This can also be challenging since it may add other unplanned costs for each company.

Dessa Cabinetry, Inc., manufactures standard sized modular cabinet units for kitchens and other applications within the home. Its costing system utilizes two cost categories, direct materials and conversion costs. Each product must pass through the rough cut department and the finish department. Direct materials are added at the beginning of production. Conversion costs are allocated evenly throughout production.Data for Finishing Department for March 2017 are:
Work in process, beginning inventory, 20% converted 1,000 units
Units started during February 1,800 units
Work in process, ending inventory 500 units

Costs for Finishing department for March 2017 are:
Work in process, beginning inventory:
Direct materials $200,000
Conversion costs $204,000
Direct materials costs added during February $428,000
Conversion costs added during February $141,000

How many units were completed and transferred out of the Finishing department during March?

Answers

Answer:

Units were completed and transferred out of the Finishing department during March were 2,300 units

Explanation:

With Process Costing the Physical units introduced should equal Physical Units of Output in that Process

Units IN:

Opening Work In Progress                                                                    1,000

Units Started                                                                                           1,800

Physical units introduced                                                                      2,800

Units OUT:

Closing Work In Progress                                                                        500

Units Completed and Transferred (Balancing Figure) 2,800-500      2,300

Physical Units of Output                                                                        2,800

A company undergoing _____ completely redesigns its work processes, hoping for dramatic improvements in the efficiency and effectiveness of the organization.

Answers

Answer: Business process re-engineering

Explanation:

Business Reengineering is the fundamental rethinking and radical redesign of business processes to achieve dramatic improvements in critical, contemporary measures of performance, such as cost, quality, service, and speed” – Michael Hammer and James Champy

Business process reengineering is an approach used to improve organizational performance by increasing the efficiency and effectiveness of processes that exist across the organization. In addition to the redesigning of business processes, it also involves the redesigning of associated systems and organizational structures.

Southwest Airlines uses its assets very productively. Its turnaround time, or the time that its airplanes sit on the ground while they are being loaded and unloaded, is the lowest in the airline industry. In terms of the primary financial objectives of a firm, this attribute is a measure of Southwest's ________.

Answers

Answer: Efficiency

Explanation:

Efficiency shows the highest performance level that utilizes the smallest amount of inputs to attain the biggest amount of output. Efficiency is the act of reducing unnecessary resources used in the production of a given output.

Efficiency reduces the waste of resources like energy, physical materials, and time albeit achieving the desired output. It is the aim of every organization to get the best results using the least cost. Southwest Airlines is efficient in its production since it uses its assets and time well.

Final answer:

Southwest Airlines' low turnaround time exemplifies its operational efficiency, directly aligning with financial objectives like maximizing shareholder value and improving profitability through enhanced asset utilization and better financial performance.

Explanation:

Southwest Airlines' ability to keep its airplanes' turnaround time to a minimum is a measure of the company's strong operational efficiency. This efficiency translates into better utilization of assets, thus directly contributing to the primary financial objectives of a firm: maximizing shareholder value and increasing profitability. Lower turnaround times mean more flights can be operated with the same number of aircraft, leading to higher revenue generation and reduced costs per flight. This approach not only offers competitive pricing but also ensures better customer satisfaction by minimizing delays. Therefore, Southwest's strategy perfectly aligns with enhancing asset utilization and improving financial performance.

Southwest Airlines uses its assets very productively by having the lowest turnaround time in the industry, which is the time its airplanes sit on the ground being loaded and unloaded. This attribute is a measure of Southwest's operational efficiency and how effectively it utilizes its resources to achieve its financial objectives.

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