During its first year of operations, Connor Company paid $46,750 for direct materials and $19,500 in wages for production workers. Lease payments and utilities on the production facilities amounted to $8,500. General, selling, and administrative expenses were $9,500. The company produced 6,500 units and sold 5,500 units for $16.50 a unit. The average cost to produce one unit is which of the following amounts?a. $11.69
b. $10.10
c. $8.15
d. $12.56

Answers

Answer 1

Answer:

The average cost to produce one unit is $11.5

Explanation:

Total costs to produce 6,500 units of the company are calculated by following formula:

Total costs = Direct materials cost + Labor cost + Lease payments and utilities on the production facilities = $46,750 + $19,500 + $8,500 = $74,750

The company produced 6,500 units.  The average cost to produce one unit = Total costs/6,500 = $74,750/6.500 = $11.5

Note: General, selling, and administrative expenses are not the cost to produce the product.


Related Questions

Starbucks reports net income for 2015 of $2,757.4 million. Its stockholders' equity is $5,272 million and $5,818 million for 2014 and 2015, respectivelya. Compute its return on equity for 2015
b. Starbucks, repurchased over $1.4 billion of its common stock in 2015. How did this repurchase affect Starbucks' ROE?

Answers

Answer:

Explanation:

a.)

ROE in full is return on equity. It is used to determine return that investors receive from providing capital in form of shares to a company. In this case, it is calculated by dividing Starbucks' 2015 net income by the total shareholders equity.

ROE = Net income / total equity

ROE = $2,757.4 million / $5,818 million

ROE = 0.4739 or 47.39% as a percentage

Return on equity is therefore 47.4%

b.)

When a company repurchases shares, it means that it is buying back the shares from the shareholders. This can happen when the financial managers think that the company shares are undervalued. The net effect of a buy-back is a reduction in the number of shares outstanding hence in the above formula for ROE, when the denominator (total equity) value is small, the ROE will increase.

On March 1, ABX Company’s assets are $104,000 and its liabilities are $34,000. On March 5, ABX is fined $17,000 for failing emission standards. ABX immediately pays the fine in cash. After the fine is paid, what is the amount of equity for ABX? (Negative amounts should be indicated by a minus sign.)

Answers

Answer:

$53,000

Explanation:

The accounting equation gives the relationship between the 3 elements of the balance sheet namely; assets, liabilities and equity as shown below.

Assets = Liabilities + Equity

Given that On March 1, ABX Company’s assets are $104,000 and its liabilities are $34,000 then on that day

Equity = $104,000 - $34,000

= $70,000

If On March 5, ABX is fined $17,000 for failing emission standards. ABX immediately pays the fine in cash.

This will result in a debit to fines and penalties (p/l) and a credit to cash. Thus, assets and equities reduce by $17,000

After the fine is paid, the amount of equity for ABX

= $70,000 - $17,000

= $53,000

The correct statement is that the equity for ABX after the payment of the fine will be $53,000. This is able to be calculated by using the formula for calculation balance sheet tallying method.

The balance sheet of a business consists of assets and equities and liabilities. The amount of assets at the end of the accounting year is equal to the amount of equities and liabilities.

Calculation of equities in the balance sheet

The formula for the calculation of tallying the balance sheet at the end of an accounting period can be done as,

[tex]\rm Assets= Equities+ Liabilities\\ \\ Equities= Assets- Liabilities[/tex]

Using the given information, we know that on March 1st assets are $104,000 and the liabilities are $34,000, so the equities will be,

[tex]\rm Equities= 104000-34000\\ \\ \rm Equities=\$70000[/tex]

However, the equities of ABX as on March 5th after payments of fine will be as the cash balance of the asset side reduces, so, total assets will be $87,000.

Now the equities as on March 5th will be,

[tex]\rm Equities= \$87000-34000\\ \\ \rm Equities= \$53000[/tex]

Hence, the equities of ABX as on March 5th will be $53,000.

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The contribution income statement: A. Reports gross margin B. Is allowed for external reporting to shareholders C. Categorizes costs as either direct or indirect D. Can be used to predict future profits at different levels of activity

Answers

Answer:

The answer is D. Can be used to predict future profits at different levels of activity

Explanation:

The contribution income statement  is a company’s financial statement that indicates how the revenue is transformed into the net income.  Income statements should help investors and creditors determine the past financial performance of the enterprise, predict future performance, and assess the capability of the business to generate future revenue streams through the reporting of income and expenses.

If a 1% change in the price of a good causes a 1% change in the quantity demanded, the good has an elasticity of demand: a. equal to 1. b. less than 1. c. equal to 0. d. greater than 1.

Answers

Answer:

a. equal to 1. 

Explanation:

Elasticity of demand measures the responsiveness of quantity demanded to changes in price.

Elasticity of demand = percentage change in quantity demanded / percentage change in price.

1% / 1 % = 1

Demand is unit elastic.

I hope my answer helps you

A transnational strategy calls for less tailoring to individual countries than is typically found in global firms, but generally more tailoring than in multidomestic firms. True False

Answers

Answer:

False

Explanation:

The transnational strategy is referred to as the personalized approach that is based on the target customer. In this approach, good and service are sold for the potential customer only or it is defined for selected target or customer.

The transnational strategy sets an action to have a function in a foreign market while maintaining the coordination from one central location.

The Clementine Company agreed to purchase the Orange Company for $650,000. At the date of purchase, Orange had current assets with a fair market value of $400,000, noncurrent assets (including no marketable securities) with a fair market value of $700,000, and liabilities of $500,000. In accounting for this transaction, Clementine should record current assets at $550,000. record goodwill of $50,000 to be reviewed annually for impairment. record noncurrent assets at $650,000. record a debit of $50,000 as a loss on the purchase.

Answers

Answer:

Record goodwill of $50,000 to be reviewed annually for impairment.

Explanation:

Given that,

Company purchased price = $650,000

Fair value of current assets = $400,000

Fair value of non-current assets = $700,000

Liabilities = $500,000

Total fair value of assets:

= Current assets + Non current assets

= $400,000 + $700,000

= $1,100,000

Net Assets (fair value):

= Total assets - Total liabilities

= $1,100,000 - $500,000

= $600,000

Therefore, the goodwill is recorded as follows:

= Purchased price of orange company - Net Assets (fair value)

= $650,000 - $600,000

= $50,000

Subject matter experts often perform specific project activities when necessary. Which of the following statements regarding subject matter experts is accuratea. The number of subject matter experts is generally limited to fewer than the number of core team members.
b. Subject matter experts are brought in for meetings and for performing specific project activities when necessary.
c. The subject matter experts are typically assigned to the project from start to finish.
d. The subject matter experts may not relate strongly to a project due to the temporary nature of their

Answers

Answer:

The correct answer is letter "D": The subject matter experts may not relate strongly to a project due to the temporary nature of their involvement.

Explanation:

Subject matter experts are professionals whose expertise in certain fields is wide. They are usually called for assessments or training when part of a project must have the consultancy of somebody who has already been successful in that matter. Though, the subject matter expert is not part of the project itself. These professionals work as third party advisers whose work is requested only when needed.

Final answer:

Subject matter experts are typically involved in specific portions of a project to provide targeted expertise. They're not usually part of the core team for the entire project duration and are chosen based on the relevance of their knowledge.

Explanation:

Subject matter experts (SMEs) are typically brought in to lend their expertise to certain aspects of a project rather than being involved from start to finish. The most accurate statement is that subject matter experts are brought in for meetings and for performing specific project activities when necessary. These experts have deep knowledge in particular areas, which allows them to provide valuable insights and solutions, often having an initial sense of the answer even before a detailed analysis is conducted. Their involvement can be temporary and project-specific, and while they may not always connect strongly to the overall project, their contributions in their domain are vital. It's important to select the right person for the task at hand, someone whose knowledge aligns closely with the project's needs.

If entrepreneurs realize that all the traditional applications for their products have disappeared and that they have surplus products, which of the following elements of the SCAMPER tool are they most likely to employ?
A.Eliminate
B. Sectionalize
C.Restitute
D. Put to other uses

Answers

Answer:

The correct answer is D

Explanation:

SCAMPER tool is the technique which is an Idea Manipulation technique, that guide the business in generating diverse ideas. Instead of thinking the original ideas, this technique provokes the business to gather ideas from the divergent fields, fuse and manipulate as per the requirements.

So, in this case, the entrepreneur got to know that all the applications of the product have disappeared and the entrepreneur have the surplus products with them, so the element of the tool which they could employ is that they could put to other uses the surplus products.

Final answer:

In the case of surplus products and vanished conventional applications, entrepreneurs are most likely to 'Put to other uses' from the SCAMPER model. This encourages finding new uses for a product.

Explanation:

If entrepreneurs find that all the traditional applications for their products have disappeared and they are left with surplus products, the element of the SCAMPER tool they are most likely to employ is 'Put to other uses'. The 'Put to other uses' option encourages exploring non-traditional uses for a product, which can help the entrepreneurs to use up their surplus. For instance, baking soda, originally used for baking, found its way into a variety of uses, such as cleaning, neutralizing odors, and health applications.

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According to the five forces of the Porter's model, the organization of an industry can be analyzed in terms of its structure, conduct and performance. Discuss

Answers

Answer:

The five forces in an industry, among which are the negotiation power with suppliers, the negotiation power with customers, the relationship with substitute products and competition in the market rivalry between companies. At the level of structure, function and performance we can say that the environment can be analyzed in the following way, for example, structure, we can know how the market is composed, how many competitors we have, many opportunities we have within the existing market, if substitute products They have the same structure as us. The size of the company that can compete with us in the level of performance that you can see in your competitors or rivals from an economic point of view, that is, high income generates the company and if we are at a competitive advantage or disadvantage.

Two mutually exclusive alternatives are being considered for the environmental protection equipment at a petroleum refinery. One of these alternatives must be selected. a. Which environmental protection equipment alternative should be​ selected? The​ firm's MARR is 2020​% per year. Assume the equipment will be needed indefinitely. Assume repeatability is appropriate for this comparison. b. Assume the study period is shortened to five years. The market value of Alternative B after five years is estimated to be ​$17 comma 00017,000. Which alternative would you​ recommend? Assume repeatability is appropriate for this comparison.

Answers

The question is incomplete because the two mutually exclusive alternatives details were not given in the question.

However, kindly find the complete question below with all the details.:

Question:

Two mutually exclusive alternatives are being considered for the environmental protection equipment at a petroleum refinery. one of these alternatives must be selected. the estimated cash flows for each alternative are as follows:

ALTERNATIVE A:

capital investment= $20,000

annual expenses= $5,500

market value at end of useful life= $1,000

useful life= 5 years

ALTERNATIVE B:

capital investment= $38,000

annual expenses= $4,000

market value at end of useful life= $4,200

useful life= 10 years

a) Which environmental protection equipment alternative should be selected? the firms MARR is 20% per year. assume the equipment will be needed indefinitely

b) Assume the study period is shortened to five years. the market value of alternative B after five years is estimated to be $15,000. which alternative would you recommend

Answer / Explanation:

First, we need to identify the budget line:

The budget line shows the various combination of goods that can be brought by the consumer with the given income. The slope of the budget line is the ratio of two goods prices. It has a negative slope.

Now, to calculate for the present value, we have,

(a) Alternative A = -20,000 - 5500/( 1 + 0.20 ) ² - 5500/( 1 + 0.20 ) ³ -5500/( 1 + 0.20 ) ⁴  - 5500/( 1 + 0.20 ) ⁵ + 1000/( 1 + 0.20 ) ⁵

= − 36046.49

    Alternative B = -38,000 - 4000/ ( 1 + 0.20 )  - 4000/ ( 1 + 0.20 )² - 4000/ ( 1 + 0.20 )³ - 4000/ ( 1 + 0.20 )⁴ - 4000/ ( 1 + 0.20 )⁵ - 4000/ ( 1 + 0.20 )⁶ - 4000/ ( 1 + 0.20 )⁷ - 4000/ ( 1 + 0.20 )⁸ - 4000/ ( 1 + 0.20 )⁹

= − 54091.56

Going forward to calculate the annual worth, we have,

Alternative A = NPV / PVIFA ( 20%, 5 years)

                      − 36046.49 / 2.9906

                         =  − $ 12053.26

Alternative B =  NPV / PVIFA ( 20%, 5 years)

                    − 54091.56 / 4.1925

                       = − $ 12901.98

It should be noted that Alternative A should be chosen as it has lower annual cost.

(b) Present Value:

Alternative B = -38000  - 4000/ ( 1 + 0.20 )  - 4000/ ( 1 + 0.20 )² - 4000/ ( 1 + 0.20 )³ - 4000/ ( 1 + 0.20 )⁴ - 15000/ ( 1 + 0.20 )⁵

=  -  43934.28

Annual Worth for Alternative B therefore is

= -43934.28 / 29906

=  −  $ 14690.79

It should be noted that Alternative A should be chosen as it has lower annual cost.

Final answer:

To decide which environmental protection equipment alternative to select for a refinery, one must analyze the trade-offs displayed on a production possibility frontier and calculate the options' present worth, future worth, or annual worth, considering the MARR and any residual value of the alternatives.

Explanation:

When deciding which environmental protection equipment alternative should be selected at a petroleum refinery, one has to consider the trade-offs between economic output and environmental protection as depicted by a production possibility frontier (PPF). The PPF shows different combinations of economic output and environmental quality a company can achieve. An alternative like P represents more economic output with less environmental protection, while T represents more environmental protection at the expense of economic output. For a decision needed indefinitely and assuming repeatability, economists usually prefer options that are on the PPF, which represents efficient choices. For a study period shortened to five years, with Alternative B having a market value of $17,000 after five years, one would need to calculate the present worth, future worth, or annual worth for each alternative to compare them accurately. When considering market values and MARR (Minimum Attractive Rate of Return), the decision should be the one that maximizes the net benefits over the five-year period while accounting for any residual value.

The ledger of Beckett Rental Agency on March 31 of the current year includes the selected accounts below before adjusting entries have been prepared.

Debit Credit
Supplies $ 3,000
Prepaid Insurance 3,600
Equipment 25,000
Accumulated Depreciation—Equipment $ 8,400
Notes Payable 20,000
Unearned Rent Revenue 12,400
Rent Revenue 60,000
Interest Expense 0
Salaries and Wages Expense 14,000

An analysis of the accounts shows the following.

1. The equipment depreciates $280 per month.
2. Half of the unearned rent revenue was earned during the quarter.
3. Interest of $400 is accrued on the notes payable.
4. Supplies on hand total $850.
5. Insurance expires at the rate of $400 per month.

Prepare the adjusting entries at March 31, assuming that adjusting entries are made quarterly.

Answers

Explanation:

The adjusting journal entries are shown below:

1. Depreciation Expense A/c Dr $ 840    ($280 × 3 months for one quarter)

            To Accumulated Depreciation - Equipment A/c $840

(Being depreciation expense is recorded)

2. Unearned Rent Revenue A/c Dr $6,200     ($12,400 ÷ 2)

           To Rent Revenue A/c. $6,200

(Being half rent revenue earned is recorded)

3. Interest Expense A/c Dr $400

           To Accrued Interest A/c $400

(Being accrued interest is recorded)

4. Supplies Expense A/c  $2,150

             To Supplies A/c  $2,150

(Being the supplies expense is recorded)

The supplies expense is computed below

= Supplies balance - supplies on hand

= $3,000 - $850

= $2,150

5. Insurance Expense A/c Dr $1,200       ($400 × 3 months in one quarter)

                To Prepaid Insurance A/c $1,200

(Being the insurance expense is recorded)

The adjusting journal entries for March 31, assuming that adjusting entries are made quarterly are prepared below:

1. Depreciation Expense A/c Dr. $ 840  

     To Accumulated Depreciation - Equipment A/c     $840

2. Unearned Rent Revenue A/c Dr. $6,200

         To Rent Revenue A/c. $6,200

3. Interest Expense A/c Dr. $400

             To Accrued Interest A/c $400

4. Supplies Expense A/c  $2,150

                    To Supplies A/c  $2,150

5. Insurance Expense A/c Dr. $1,200      

                        To Prepaid Insurance A/c      $1,200

We can match revenues and expenses to the accounting period in which they occurred by using adjusting entries.

The cost of consumables utilized during a reporting period is referred to as supplies expense. This could be one of the more expensive corporate expenses, depending on the sort of firm.

The supplies expense is computed below

= Supplies balance - supplies on hand

= $3,000 - $850

= $2,150

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1. Identify and describe two incremental cash flows from a proposed project such as expanding a product line or launching a new product or service.

2. Define the payback, net present value, internal rate of return, and profitability index method

Answers

Answer:

Explanation:

1. Incremental cash flow is the potential increase or decrease in cash flow from an investment this could be positive or negative.

In this case in expanding a product line or launching a new project incremental cash flow could be.

a. Positive: this is the increase in cash flow due to the product launch and expansion.

b. Negative: this is the decrease in cash flow due to the product launch and expansion

2. a. Payback:

profit gotten from an initial investment equal to what was initially invested

b. Net Present Value(NPV)

This is the difference between present value of income and present value of expenditure over a period of time.

c. Internal Rate of Return(IRR)

Measure the rates of returns for an investment excluding external factors such as risk free rates, inflation e.t.c

d. Profitability Index Method (PIM)

this is the  lowest acceptable measures of the rates of returns for an investment excluding external factors such as risk free rates,inflation e.t.c

Final answer:

Incremental cash flows are the additional cash flows from a business initiative. Two examples are revenue increase and operational cost changes. Payback, net present value, internal rate of return, and profitability index are investment appraisal methods that help evaluate the profitability of projects.

Explanation:

The question revolves around two concepts related to business finance: incremental cash flows and analytical methods for investment appraisal. Let's tackle them separately.

Incremental cash flows

Incremental cash flows are the additional and differential inflow and outflow of cash that result from a specific project. They are essentially the difference in the company's cash inflows and outflows with and without the project.

Two examples of incremental cash flows in a project like expanding a product line or launching a new product are:

Revenue increase: This refers to the extra revenue generated by the new product. It's a direct result of the expansion or the new product and therefore incremental. Operating expense changes: These are changes in costs such as raw material cost, labour cost, marketing cost, etc., to produce and sell the new product. They are considered incremental if they differ from what the company would incur without the new product.Investment Appraisal Methods

Payback method: It measures the time it takes for the initial investment to be recovered from the project cash flows. Net Present Value (NPV): It computes the present value of cash inflows and deducts from it the initial investment. If it's positive, the project would add value to the company.Internal Rate of Return (IRR): It computes the discount rate that makes the NPV of a project equal zero. If IRR exceeds the required return on capital, the project is viable.Profitability Index: This method is the ratio of present value of future cash flows to the initial investment. A profitable project has a profitability index greater than 1.

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At an activity level of 8,400 machine-hours in a month, Curt Corporation's total variable production engineering cost is $732,480 and its total fixed production engineering cost is $180,400. What would be the total production engineering cost per machine-hour, both fixed and variable, at an activity level of 8,800 machine-hours in a month?

Answers

Answer:

The total production engineering cost per machine-hour, at an activity level of 8,800 machine-hours in a month: $107.7

Explanation:

At an activity level of 8,400 machine-hours in a month, Curt Corporation's total variable production engineering cost is $732,480.

Variable production engineering cost per unit = $732,480/8,400 = $87.2

At an activity level of 8,800 machine-hours in a month, total fixed production engineering cost is $180,400 - not changing.

Total variable production engineering cost  = $87.2 x 8,800 = $767,360

Total production engineering cost = Total variable production engineering cost + total fixed production engineering cost = $767,360 + $180,400 = $947,760

Total variable production engineering cost per machine-hour = $947,760/8,800 = $107.7

Jane and Brad both produce nuts and coffee. They each prefer to consume a diet that is half nuts and half coffee. Both have access to the same resources. If Jane focuses on producing only coffee, she can produce 20 pounds of coffee in a week. If she only produces nuts, she can produce 40 pounds of nuts in a week. Brad can produce a maximum of 15 pounds of coffee in a week. He could also choose to produce only nuts, in which case he can produce 20 pounds of nuts a week. 1st attempt Part 1 (1 point) See Hint Who has an absolute advantage in coffee production? Who has an absolute advantage in nut production? Choose one: A. Jane has an absolute advantage in coffee, and Brad has an absolute advantage in nuts. B. Jane has an absolute advantage in both coffee and nuts. C. Brad has an absolute advantage in both coffee and nuts. D. Brad has an absolute advantage in coffee, and Jane has an absolute advantage in nuts. Part 2 (4 points) See Hint a. What is the opportunity cost for Jane to produce one more pound of nuts? pounds of coffee b. What is the opportunity cost for Jane to produce one more pound of coffee? pounds of nuts c. What is the opportunity cost for Brad to produce one more pound of nuts? pounds of coffee d. What is the opportunity cost for Brad to produce one more pound of coffee? pounds of nuts Part 3 (1 point) See Hint Who has a comparative advantage in nut production? Who has a comparative advantage in coffee production? Choose one: A. Brad has a comparative advantage in both coffee and nut production. B. Jane has a comparative advantage in both coffee and nut production. C. Brad has a comparative advantage in nut production, and Jane has a comparative advantange in coffee production. D. Jane has a comparative advantage in nut production, and Brad has a comparative advantange in coffee production.

Answers

Based on the information given, the correct option is B. Jane has an absolute advantage in both coffee and nuts.

The opportunity cost for Jane to produce one more pound of coffee pounds of nuts is 1/2 and the opportunity cost for Brad to produce one more pound of nuts is 3/4.

Lastly, Jane has a comparative advantage in nut production, and Brad has a comparative advantage in coffee production.

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The correct answer is Part 1: B. Jane has an absolute advantage in both coffee and nuts. Part 2: a. 1/2 pound of coffee, b. 2 pounds of nuts, c. 3/4 pound of coffee, d. 4/3 pounds of nuts. Part 3: D. Jane has a comparative advantage in nut production, and Brad has a comparative advantage in coffee production.

Part 1:

To determine who has an absolute advantage in coffee and nut production, we need to compare their maximum outputs.

Coffee production:

Jane: 20 pounds per week

Brad: 15 pounds per week

Jane has an absolute advantage in coffee production.

Nut production:

Jane: 40 pounds per week

Brad: 20 pounds per week

Jane has an absolute advantage in nut production.

Therefore, the correct answer for Part 1 is B. Jane has an absolute advantage in both coffee and nuts.

Part 2:

a. Opportunity cost for Jane to produce one more pound of nuts = 1/2 pound of coffee

b. Opportunity cost for Jane to produce one more pound of coffee = 2 pounds of nuts

c. Opportunity cost for Brad to produce one more pound of nuts = 3/4 pound of coffee

d. Opportunity cost for Brad to produce one more pound of coffee = 4/3 pounds of nuts

Part 3:

To determine the comparative advantage, we need to compare the opportunity costs.

Jane's opportunity cost of producing nuts is lower than Brad's (1/2 < 3/4), so Jane has a comparative advantage in nut production.

Brad's opportunity cost of producing coffee is lower than Jane's (4/3 < 2), so Brad has a comparative advantage in coffee production.

Therefore, the correct answer for Part 3 is D. Jane has a comparative advantage in nut production, and Brad has a comparative advantage in coffee production.

Complete question:

Jane and Brad both produce nuts and coffee. They each prefer to consume a diet that is half nuts and half coffee. Both have access to the same resources. If Jane focuses on producing only coffee, she can produce 20 pounds of coffee in a week. If she only produces nuts, she can produce 40 pounds of nuts in a week. Brad can produce a maximum of 15 pounds of coffee in a week. He could also choose to produce only nuts, in which case he can produce 20 pounds of nuts a week. 1st attempt

Part 1 (1 point) See Hint Who has an absolute advantage in coffee production? Who has an absolute advantage in nut production? Choose one:

A. Jane has an absolute advantage in coffee, and Brad has an absolute advantage in nuts.

B. Jane has an absolute advantage in both coffee and nuts.

C. Brad has an absolute advantage in both coffee and nuts.

D. Brad has an absolute advantage in coffee, and Jane has an absolute advantage in nuts.

Part 2 (4 points) See Hint

a. What is the opportunity cost for Jane to produce one more pound of nuts? pounds of coffee

b. What is the opportunity cost for Jane to produce one more pound of coffee? pounds of nuts

c. What is the opportunity cost for Brad to produce one more pound of nuts? pounds of coffee

d. What is the opportunity cost for Brad to produce one more pound of coffee? pounds of nuts

Part 3 (1 point) See Hint Who has a comparative advantage in nut production? Who has a comparative advantage in coffee production? Choose one:

A. Brad has a comparative advantage in both coffee and nut production.

B. Jane has a comparative advantage in both coffee and nut production.

C. Brad has a comparative advantage in nut production, and Jane has a comparative advantage in coffee production.

D. Jane has a comparative advantage in nut production, and Brad has a comparative advantage in coffee production.

The following information is available for Bandera Manufacturing Company for the month ending January 31:
Cost of goods manufactured $4,490,000
Selling expenses 530,000
Administrative expenses 340,000
Sales 6,600,000
Finished goods inventory, January 1 880,000
Finished goods inventory, January 31 775,000
For the month ended January 31, determine Bandera Manufacturing’s
(A) cost of goods sold,
(B) gross profit, and
(C) net income.

Answers

Final answer:

For January, Bandera Manufacturing's Cost of Goods Sold is $4,595,000. Their Gross Profit is $2,005,000 and their Net Income is $1,135,000.

Explanation:

To determine Bandera Manufacturing's financial indicators for the month ended January 31, we need to use the given financial data.

(A) The Cost of Goods Sold (COGS) is calculated by taking the cost of goods manufactured and adjusting it for the change in finished goods inventory. So, COGS = Cost of Goods Manufactured + Opening Inventory - Closing Inventory = $4,490,000 + $880,000 - $775,000 = $4,595,000.

(B) The Gross Profit is computed by subtracting the Cost of Goods Sold from Sales. Therefore, Gross Profit = Sales - COGS = $6,600,000 - $4,595,000 = $2,005,000.

(C) Finally, the Net Income is determined by subtracting the selling and administrative expenses from the Gross Profit. Hence, Net Income = Gross Profit - (Selling Expenses + Administrative Expenses) = $2,005,000 - ($530,000 + $340,000) = $1,135,000.

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The Fruit4U company produces gourmet, organically produced fruit popsicles and uses an aggressive pricing strategy by slashing prices to penetrate the market. What negative effects could this pricing strategy have?

a. may bring higher profits for the company
b. may increase the time the product remains on the shelves
c. may affect the product and company image, alienating its current market

Answers

Answer: C. may affect the product and company image, alienating its current market

Explanation: Prices of goods and services can be used as a competitive weapon or strategy to gain or maintain market share. Penetration pricing sets price levels low enough to quickly build market share and this may affect the product (as customers expect low prices permanently for the product) , company image (as the brand might be perceived as cheap) and might alienate the company's market (when customers seek perceived higher quality products).

Fruit4U lowering its price for its

gourmet probably in an effort to increase the customer base, may also lead to the product being sold at a loss, a loss it probably could not absorb. Penetrative pricing though, achieves market saturation before competitors copy the product, as such can be seen as an advantage.

Final answer:

Aggressive penetration pricing by Fruit4U for its gourmet popsicles may damage the product and company's image and lead to issues with brand perception. While it might increase sales volume, it could reduce profit margins and create challenges in raising prices in the future without losing price-sensitive customers. c is correct

Explanation:

The Fruit4U company's use of an aggressive pricing strategy, such as penetration pricing, can have several negative effects, despite the initial market penetration. One negative effect is that it may affect the product and company image, potentially alienating its current market. A low price, especially for premium or gourmet products, may lead customers to associate the price with lower quality, which could damage the brand's reputation.

Moreover, while slashing prices can increase sales volume in the short term, it can also lead to a decrease in profits. This is because the costs of producing the popsicles may not decrease as much as the selling price, leading to smaller margins. Another potential issue is that once the prices are set low, it can be difficult to raise them without losing customers who have come to expect the lower pricing, which can create a long-term impact on profitability.

The price tag on a tennis ball in 1975 read $0.10, and the price tag on a tennis ball in 2005 read $1.00. The CPI in 1975 was 52.3, and the CPI in 2005 was 191.3. Refer to Scenario 24-1. In 1975 dollars, a 1975 tennis ball cost $0.10 and a 2005 tennis ball cost a. $0.27, so tennis balls were cheaper in 1975. b. $0.27, so tennis balls were cheaper in 2005. c. $3.66, so tennis balls were cheaper in 1975. d. $3.66, so tennis balls were cheaper in 2005

Answers

Final answer:

In 1975 dollars, a 1975 tennis ball cost $0.027, so tennis balls were cheaper in 1975.

Explanation:

To find the cost of a 1975 tennis ball in 1975 dollars, we need to adjust the price using the Consumer Price Index (CPI). The formula to adjust for inflation is:

Inflation-adjusted price = (Nominal price) x (CPI in year 1) / (CPI in year 2)

Using this formula, the inflation-adjusted price of a 1975 tennis ball in 1975 dollars is:

Inflation-adjusted price = $0.10 x 52.3 / 191.3

Inflation-adjusted price = $0.027

Therefore, in 1975 dollars, a 1975 tennis ball would cost $0.027, which is closer to option a. $0.27. Therefore, tennis balls were cheaper in 1975.

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The correct option is B. Using the Consumer Price Index (CPI), a 2005 tennis ball costing $1.00 would be equivalent to $0.27 in 1975 dollars. Therefore, tennis balls were cheaper in 2005 in terms of 1975 dollars.

To determine the cost of a 2005 tennis ball in 1975 dollars, we need to adjust for inflation using the Consumer Price Index (CPI). The CPI in 1975 was 52.3, and in 2005 it was 191.3. We use the formula:

Adjusted Price = Nominal Price × (CPI in starting year / CPI in ending year)

For a 2005 tennis ball costing $1.00 with a CPI of 191.3:

Adjusted Price = $1.00 × (52.3 / 191.3) ≈ $0.27

So, in 1975 dollars, a 2005 tennis ball cost approximately $0.27, meaning the correct option is b.

Better Chocolates has a new project that requires $838,000 of equipment. What is the depreciation in Year 6 of this project if the equipment is classified as seven-year property for MACRS purposes? The MACRS allowance percentages are as follows, commencing with year 1: 14.29, 24.49, 17.49, 12.49, 8.93, 8.92, 8.93, and 4.46 percent.

Answers

Answer:

d. $74,749.60 ( depreciation allowance @ 8.92% )

Explanation:

Under Modified Accelerated Cost Recovery System the Office furniture and fixtures, agricultural machinery and equipment, any other property not associated with another class is classified as 7-years property.

These assets are depreciated as follows:

Year         Percentage Depreciate

  1                              14.29%

  2                             24.49%

  3                             17.49%

  4                             12.49%

  5                             8.93%

  6                             8.92%

  7                             8.93%

  8                             4.46%

In the Sixth year depreciation will be charged by 8.92%.

Asset Value = $838,000

Depreciation Allowance in 6th year = $838,000 x 8.92%

Depreciation Allowance in 6th year = $74749.60

*Option for the given Mcqs are missing and written as follows:

Select one:

a. $80,411.60

b. $74,833.40

c. $89,108.00

d. $74,749.60

e. $89,327.08

g Which of the following situations is likely to generate noncooperative behavior in repeated games?8)A)The payoffs can change rapidly from one game period to the next.B)The game is repeated a finite number of times.C)There are many players in the game.D)All of these situations can generate noncooperative behavior.

Answers

I'm just going off of the information you have given, I would think it would be all of the above because too much of anything is mentally draining and ends up becoming menotanus.

The situations that can lead to noncooperative behavior in repeated games include: rapidly changing payoffs, finite repetitions of the game, and a large number of players.

Noncooperative Behavior in Repeated Games

In repeated games, players engage in strategic interactions multiple times, which can lead to differing levels of cooperation based on various factors. Situations that are likely to generate noncooperative behavior include: when payoffs can change rapidly from one period to the next, when the game has a finite number of repetitions, and when there are many players. Rapid changes in payoffs can make it difficult for players to predict and trust each other, thus undermining cooperation. A finite repetition of games enables a 'last period' problem, where players have no incentive to maintain cooperation in the final round, leading to a potential unraveling of cooperation backward from the last period. Lastly, with many players, the likelihood of *defection* going unpunished and untracked is higher, making noncooperative strategies more prevalent.

Noncooperative strategies are a stable choice because they prevent exploitation by another player who may choose not to cooperate. Under circumstances that make future interactions uncertain or less valuable, players have less incentive to cooperate in the present, as there is less to be gained from building a reputation for cooperation.

You win a scratch off lottery ticket that promises to pay an initial payment of 10,000 next year and grow at a rate of 2% forever. If the discount rate is 5%, what is the present value of the lottery ticket?

Answers

Answer:

[tex]PW=\frac{10,000}{0.05-0.02}\\ PW=\$333,333.333[/tex]

Present value of lottery= $333,333.333

Explanation:

Given Data:

Initial Payment=$10,000

Rate at which payment grow=2%=0.02

Discount Rate=5%=0.05

Required:

Present value of lottery=?

Solution:

[tex]PW=\frac{Initial\ Payment}{r-g}[/tex]

where:

r is the discount rate

g is the growth rate

[tex]PW=\frac{10,000}{0.05-0.02}\\ PW=\$333,333.333[/tex]

Present value of lottery= $333,333.333

Taxpayer Info: Star Corp. is a calendar-year, accrual-method C corporation that sells inventory.

During 2018, Star Corp had gross sales of $300,000,000 and returns of $10,000,000. At the beginning of the year, Star Corp. had $20,000,000 worth of inventory. During the year, Star Corp. purchased $105,000,000 worth of inventory. Star Corp. had end of year inventory worth $25,000,000. What is Star Corp.'s cost of goods sold?

Answers

Answer:

Cost of Goods Sold = $100,000,000

Explanation:

given data

gross sales of $300,000,000

returns = $10,000,000

beginning worth of inventory = $20,000,000

During year worth of inventory = $105,000,000

end year worth of inventory =  $25,000,000

solution

we get here Cost of Goods Sold that is express as

Cost of Goods Sold = Cost of Goods purchased + Beginning Finished Goods Inventory - Ending Finished Goods Inventory   .......................1

put here value we get

Cost of Goods Sold = $105,000,000 + $20,000,000 - $25,000,000

Cost of Goods Sold = $100,000,000

Final answer:

Star Corp.'s cost of goods sold (COGS) for the year 2018 can be calculated using the formula: Beginning Inventory + Purchases - End Inventory. The COGS for Star Corp. is $100,000,000.

Explanation:

The cost of goods sold (COGS) for Star Corp. can be calculated using the formula: Beginning Inventory + Purchases - End Inventory. Given that Star Corp. had a beginning inventory of $20,000,000 and purchased $105,000,000 worth of inventory during the year, and had an ending inventory of $25,000,000, we can calculate the COGS as follows:

COGS = $20,000,000 + $105,000,000 - $25,000,000 = $100,000,000.

Therefore, Star Corp.'s cost of goods sold for the year 2018 was $100,000,000.

Calculate the present value of $4,000 received five years from today if your investments pay (Do not round intermediate calculations. Round your answers to 2 decimal places. (e.g., 32.16)) Present Value a. 6 percent compounded annually $ b. 8 percent compounded annually c. 10 percent compounded annually d. 10 percent compounded semiannually e. 10 percent compounded quarterly

Answers

Answer:

A = $2,989.30

B = $2,722.33

C = $2,483.68

D = $2,455.65

E = $2,441.08

Explanation:

Given:

Future value (A) = $4,000

Present value (P) = ?

Number of Year (N) = 5.

A. R = 6% = 0.06

[tex]P=\frac{A}{(1+R/100)^N}\\P=\frac{4000}{(1+0.06)^5}\\P=\frac{4000}{(1.06)^5}\\\\P=\frac{4000}{(1.06)^5}\\P=\frac{4000}{1.33822558}\\\\P=2,989.032[/tex]

B. R = 8% = 0.08

[tex]P=\frac{A}{(1+R/100)^N}\\P=\frac{4000}{(1+0.08)^5}\\P=\frac{4000}{(1.08)^5}\\\\P=\frac{4000}{1.46932808}\\\\P=2,722.3327[/tex]

C. R = 10% = 0.1

[tex]P=\frac{A}{(1+R/100)^N}\\P=\frac{4000}{(1+0.1)^5}\\P=\frac{4000}{(1.1)^5}\\\\P=\frac{4000}{1.61051}\\\\P=2,483.6852[/tex]

D. R= 10/2 = 5% N=5*2 = 10

[tex]P=\frac{A}{(1+R/100)^N}\\P=\frac{4000}{(1+0.05)^{10}}\\P=\frac{4000}{(1.05)^{10}}\\\\P=\frac{4000}{1.62889463}\\\\P=2,455.6530[/tex]

E. R = 10/4 = 2.5% N = 5*4 = 20

[tex]P=\frac{A}{(1+R/100)^N}\\P=\frac{4000}{(1+0.025)^{20}}\\P=\frac{4000}{(1.025)^{20}}\\\\P=\frac{4000}{1.63861644}\\\\P=2,441.08377[/tex]

Final answer:

The present value of $4,000 received five years from now varies depending on the interest rate and the frequency of compounding. If the rate is 6% compounded annually, it's $2,988.64; if it's 8% compounded annually, it's $2,722.54; at 10% compounded annually, it's $2,488.32; at 10% compounded semiannually, it's $2,454.60; and at 10% compounded quarterly, it's $2,434.08.

Explanation:

To calculate the present value of $4,000 received five years from today under different compounding scenarios, we can use the formula for present value: PV = FV / (1 + r/n)^(nt), where FV is future value, r is interest rate, n is number of compounding periods per year, and t is number of years.

For a 6% interest rate compounded annually, n = 1 (since it's annually), r = 6/100 = 0.06 (converted to a decimal), t = 5 years and FV = $4,000. So, PV = $4,000 / (1 + 0.06/1)^(1*5) = $2,988.64.For an 8% interest rate compounded annually, PV = $4,000 / (1 + 0.08/1)^(1*5) = $2,722.54.For a 10% interest rate compounded annually, PV = $4,000 / (1 + 0.10/1)^(1*5) = $2,488.32. For a 10% interest rate compounded semiannually, n = 2 (since it's semiannually), r = 10/100 = 0.10, t = 5 and FV=$4,000. So, PV = $4,000 / (1 + 0.10/2)^(2*5) = $2,454.60.For a 10% interest rate compounded quarterly, n = 4 (since it's quarterly), r =10/100 = 0.10, t = 5 and FV=$4,000. So, PV = $4,000 / (1 + 0.10/4)^(4*5) = $2,434.08.

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Which is a crucial question about markets in a macro sense? Select one: a. Is the market large enough today to support a variety of competitors? b. What is the predicted short- and long-term growth rate? c. How many customers are in my specific niche or segment? d. Both A and B

Answers

Answer:

b. What is the predicted short- and long-term growth rate?

Explanation:

Market is a place where sellers interact with buyers to sell goods and services.

In the micro sense, markete exist to maximise profit by considering dynamics of price which is determined by demand and supply.

But in the long run the rate of short term and long term growth is the primary concern. This will help sellers plan for long term production volumes of goods based on projections. And will reduce waste that will occur in a slow growth market.

Accounting Professionals Inc. experienced the following events in 2014, its first year of operation:1. Performed services for $20,000 cash.2. Purchased $4,000 of supplies on account.3. A physical count on December 31, 2014, found that there was $1,000 of supplies on hand.RequiredBased on this information alonea.Record the events under an accounting equation. (Enter any decreases to account balances with aminus sign.

Answers

Answer:

Explanation:

The accounting equation is presented below:

Particulars       Assets   =               Liabilities   =             Stockholders equity  

                        Cash     Supplies          Account payable              Retained earnings

1. Service

Performed       $20,000                                                                    $20,000

2. Supplies

Purchased                       $4,000             $4,000

3. Supplies

Used                              -$3,000                                                         -$3,000

Total               $20,000  $1,000              $4,000                               $17,000

How are the fundamental economic decisions determined in​ Canada? A. These decisions are made by the​ country's elders who have had much experience in answering these questions. B. The government decides because Canada is a centrally planned economy. C. ​Individuals, firms, and the government interact in a market to make these economic decisions. D. The United Nations decides because Canada is a developing economy.

Answers

Answer:

Correct answer is (C). ​Individuals, firms, and the government interact in a market to make these economic decisions

Explanation:

The economic decision of Canada are made by public private partnership. It is a tripartite committee formed by Individuals, firms, and the government representative to interact and form market policies in order to determine what economic decision that will improve growth within the country and also foster more trade relationship with other country.

Answer: The answer is C

Explanation:

The fundamental economic questions must be answered by every society irrespective of such society political structure. These questions occur due to the scarcity of resources.

(a) what to produce refers to the kind or quantities of goods and services to be produced. It is determined by the resources such as land, labour, and capital available in the society.

(b) How to produce refers to the combination of various resources and the techniques to use in production. The technique of production refers to the method of production used in the production of the goods such as capital intensive production technique or labour intensive production technique .

(c) For whom to produce refers to how to divide what has been produced among the consumers in the society. The question of for whom to produce will be decided by the taste and preference of individuals in the society.

Therefore, in a capitalist economy the market forces of demand and supply determined the prices of goods. The consumers is regarded as the king while the producers make decisions of what to produce, how to produce, and for whom to produce. In Canada , individuals, firm and the government interact in a market to make these economic decisions. in the sense that ,Canada is operating a capitalist economy in which the ownership and control of resources are owned and controlled by individuals, firm and government.

Assignment 3.1 – Supply and Demand g Define market. How will geography affect the market? Assume that you sell in the market for Blu-ray players. What is the most important thing in this market?

Answers

Explanation:

Market can be defined as a physical, or virtual location, where economic agents (sellers and buyers) meet to negotiate the exchange of goods and services for other goods and services or for a monetary unit.

A market economy is one that is impacted by the interaction between sellers and buyers to allocate resources.

Geography can affect the economic market due to the impact that the location and organization of activities has on the availability of resources, on climatic conditions, on transportation costs, on the political and social conditions of a given location and on several factors that directly influence the progress of activities economical.

It is important that a company or economic institution chooses the location where it will implement its activities according to its strategic planning, in the case of a Blu-ray company it is important that the company segment the market to find its target audience and invest in technology and innovation to always offer the public an innovative product compatible with the market.

You purchased shares of Broussard Company using 50 percent margin; you invested a total of $20,000 (buying 1,000 shares at a price of $20 per share) by using $10,000 of your own funds and borrowing $10,000. Determine your percentage profit or loss if the stock price rises to $23 a share

Answers

Answer:

My percentage profit is 15%

Explanation:

Total investment = $20 × 1000 = $20,000

Rise in value of investment = $23 × 1000 = $23,000

Profit = $23,000 - $20,000 = $3,000

Percentage profit = profit/total investment × 100 = $3,000/$20,000 × 100 = 15%

A job specification is: a. a group of related activities and duties. b. a statement of the knowledge, skills, and abilities required of a person to perform a job. c. a statement of the tasks, duties, and responsibilities of a job to be performed. d. a set of different duties and responsibilities performed by one employee.

Answers

Answer:

a statement of the knowledge, skills, and abilities required of a person to perform a job.

Explanation:

A job specification is a written statement that describes btge educational qualifications, experience, technical skills, and communication skills required to perform a job. Also responsibilities that are required on a job are stated.

A job specification is different from a job description which is a set of different duties and responsibilities performed by one employee.

Cardinal Corp, a calendar year taxpayer, receives dividend income of $250,000 from a corporation in which it holds a 10% interest. Cardinal also receives interest income of $35,000 from municipal bonds. (the municipality used the proceeds from the bond issue to construct a library.) Cardinal borrowed funds to purchase the municipal bonds and pays $20,000 of interest on the loan. Excluding these three items, Cardinals taxable income is $500,000. Cardinal has $150,000 of accumulated E & P at the end of the prior year, and it paid Federal income taxes of $200,000 during the year.

a. What Is Cardinal Corporation’s taxable income after these three items are taken into account? 500,000

b. What is Cardinal Corporations accumulated E & P at the start of the next year?

Answers

Answer:

The correct answer for (A) is $575,000 and for (B) is $715,000.

Explanation:

According to the scenario, given data is :

Cardinals income ( excluding dividends) = $500,000

Dividend received = $250,000

E & P beginning balance = $150,000

interest income from municipal bonds =  $35,000

interest paid = $20,000

Federal taxes paid = $200,000

So,

(A) Taxable income = Income + Dividend received

where, Assume cardinal Corp. entitled for 70% DRD than,

Dividends received  =  $250,000 - $175,000 = $75,000

Hence, Taxable income = $500,000 + $75,000

= $575,000

(B) E & P  balance = ( E&P beginning balance +Taxable income + DRD + Interest Income ) - ( Interest paid + Federal taxes paid )

= ( $150,000 + $575,000 + $175,000 + $35,000) - ( $20,000 + $200,000)

= $715,000

After accounting for the three items, Cardinal Corporation's taxable income is $730,000. The accumulated E & P at the start of the next year is $680,000.

The question asks about the taxable income and accumulated E & P of the Cardinal Corporation after considering the impact of dividend income, interest income, and interest expense.

We can calculate Cardinal's taxable income by adding the $500,000 base taxable income to the $250,000 dividend income, but we have to exclude the $35,000 municipal bond interest (since it's tax-exempt). We also need to subtract the $20,000 interest expense. This will give us $500,000 + $250,000 - $20,000 = $730,000 as the taxable income after these items are taken into account.

Regarding accumulated E&P, it will be equal to the amount at the end of the previous year, plus the current year's net income, minus any dividends paid. Since there’s no information about dividends, we’ll assume there were none. Therefore, the beginning E&P ($150,000), plus this year's net income (after the federal tax), which is $730,000 - $200,000 = $530,000. Thus, Cardinal Corporations accumulated E & P at the start of the next year is $150,000 + $530,000 = $680,000.

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Which of the following statements is (are) false regarding cost allocations and product costing? (A) It is easier to determine the individual product cost for a manufacturer than it is for a wholesaler. (B) In general, indirect costs are assigned, while direct costs are allocated. A. Only A is false. B. Only B is false. C. Both A and B are false. D. Neither A nor B is false.

Answers

Answer:

C. Both A and B are false.

Explanation:

Costing of a manufacturing concern business involves multiple cost like direct, indirect and overhead. Deciding and calculating each more is a difficult process than a wholesale business which only have limited cost like variable and fixed.

In general the direct costs are assigned because they are directly attributable to the product and overhead costs are allocated on a predetermined rate because the cannot be attributed to a product directly.

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