In 2008, Upper Crust had cash flows from investing activities of −$270,000 and cash flows from financing activities of −$163,000. The balance in the firm's cash account was $86,000 at the beginning of 2008 and $118,000 at the end of the year. What was Upper Crust's cash flow from operations for 2008?
A- $118,000
B- $465,000
C- $32,000
D- $433,000

Answers

Answer 1

Answer:

Cash flows from operating activities = $465,000

so correct option is B- $465,000

Explanation:

given data

investing activities = - $270,000

cash flows = - $163,000

cash account at the beginning = $86,000

cash account at the end of year = $118,000

solution

we get here Cash flows from operating activities that is express as

Cash flows from operating activities = closing cash balance - (cash flows from financing activities + cash flows from investing activities + beginning cash balance)    .....................1

put here value and we get

Cash flows from operating activities = $118,000 - (-$163,000 - $270,000 + $86,000)  

Cash flows from operating activities = $465,000


Related Questions

If you find a positive relationship between corruption and per capita GDP, how would you rationalize this outcome?

Answers

Answer:

The mistake could be as Transparency International publish the index "backwards" being zero highly corrup nation while 10 a nation with low level of corruption. This could make a person to see the relationship as positive but it isn't. a higher GDP is consistent with a a governement with low levels of corruption.

Higher GDP per capita countries has lower levels of corruptions. thus a higher value in the index.

Explanation:

You invest $500 in a savings account that pays 8.5% annual interest compounded quarterly. What will the total account balance be after 2 years?

Answers

Answer:

$591.60

Explanation:

The computation of the future value after two years is shown below:

Future value = Present value × (1 + rate)^number of years

where,

Present value = $500

Rate = 8.5% ÷ 4 = 2.125%

Number of years = 2 year × 4 = 8 years

So, the future value  after two years is

= $500 × (1 + 2.125%)^8

= $500 × 1.1831956282

= $591.60

Pina Corporation entered into an operating lease agreement to lease equipment from Badger, Inc. on January 1, 2017. The lease calls for annual lease payments of $30,000, beginning on January 1, for each of the 3 years of the lease. In addition, Badger will pay Pina $6,000 as a cash incentive for entering the lease by January 1, 2017. In relation to the lease agreement, Pina incurred the following costs.
Salaries of employees involved in the investigation of the lease $3,000
Lease document preparation costs incurred after execution of the lease 500
Pinas incremental borrowing rate is 9%.
Required:
a. If the value of the lease liability is $82 773, what amount wil Pina record as the value of th operating lease?

Answers

Answer:

= $80,273

Explanation:

Value of the right of use asset = Value of lease liability - cash incentive received + costs incurred for lease

                  = $82,773 -$ 6,000 + $3,000 + $500

                     =$80,273

Lucky​ Louie's bank requires a minimum balance at all times of​ $1500 in order to provide free checking services. The bank pays​ .5% per annum interest on the minimum balance. If you do not maintain the​ balance, account service fees are​ $4 per month. Assuming Lucky can earn​ 2.5% on his money not sitting at the​ bank, what is his net benefit to maintaining the minimum​ balance?

Answers

Answer:

Net benefit $18

Explanation:

Saivings from fees:

$4 fee x 12 months =    $ 48

Interst 1,500 x 0.005 =  $  7.5

Opportunity cost:

1,500 x 0.025 =           (  $ 37.5 )    

Net benefit:                    18.00

Fro mthe saving of fees and interest we should subtract the opprtunity cost, which represen the gain from putting the cash in the best interest alternative. This makes a more realistic approach than just the accounting gain.

Failure to record amounts earned for services provided to customers but NOT yet paid results in which of the following?


a. Net income being overstated

b. No effect on total assets

c. Stockholders' equity being overstated

d. Total assets being understated.

Answers

Answer:

The correct answer is letter "D": Total assets being understated.

Explanation:

In Accounting, Total Assets represents all the resources a firm possesses from where the company expects to make a profit. It is the result from adding the company's non-current assets (realizable not in the current period) and the current assets (expected to be realized in the current period).

Thus, if the non-realizable amounts a company earns from providing services are not recorded, the total assets will be understated.

Final answer:

Failure to record amounts earned for services but not yet paid results in total assets being understated. That's because the company doesn't record an account receivable, thus its total assets appear lower.

Explanation:

The failure to record amounts earned for services provided to customers but not yet paid results in d. Total assets being understated. This is because, under accrual accounting, which most firms use, income is recorded when it is earned, and expenses are recorded when they are incurred, not when cash changes hands.

When a company delivers a service but hasn't received payment, it's supposed to record an account receivable, increasing its total assets. If it fails to do so, its total assets will be understated. In other words, the company will be 'worth less' on paper than it actually is which clearly, is not an accurate representation of its financial health or value.

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When you compose messages, you may use the active or passive voice to convey meaning. Most business messages use the active voice. Which of the following are instances when you would use the passive voice in a business message?

Check all that apply.

a. To de-emphasize negative news
b. To emphasize an action instead of the recipient of an action
c. To conceal the doer of an action
d. To emphasize the sender not the reader

Answers

Answer:

a. To de-emphasize negative news

b. To emphasize an action instead of the recipient of an action

c. To conceal the doer of an action

Explanation:

Passive voice is ideal when you want reduce impact of bad news, to emphasise on an action and not the recipient, and when concealing the doer of an action.

Usually passive voice is used when you want to draw a person's attention from the doer of an action.

Final answer:

In business writing, passive voice is typically used to de-emphasize negative news, emphasize an action over a person, and to avoid identifying who is responsible for an action. The correct answer is option a, b and c.

Explanation:

In writing business messages, the use of active or passive voice impacts the tone and focus of the message. While active voice is generally preferred for its directness and clarity, there are situations where passive voice can be useful:

To de-emphasize negative news: If you need to deliver unfortunate news, such as denial of a request or announcement of a setback, you might use the passive voice to soften the blow. Example: 'Your application has been declined' instead of 'We have declined your application'.To emphasize an action instead of the recipient of an action: For instance, 'A decision has been made' (passive) rather than 'We made a decision' (active). In this case, the emphasis is on the decision, not on who made it.To conceal the doer of an action: In cases where it is necessary to avoid placing responsibility on a specific person or entity, passive voice can be used. For instance, 'Mistakes were made' instead of 'We made mistakes'.

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5. You have just made your first $2,000 contribution to your individual retirement account. (a) Assuming you earn a 12% rate of return and make no additional contributions, what will your account be worth when you retire in 45 years

Answers

Answer:

$327,975.21

Explanation:

The computation is shown below:

Future value = Present value × (1 + interest rate)^number of years

where,

Present value = $2,000

Rate = 12%

Number of years = 45 years

So, the future value

= $2,000 × (1 + 0.12)^45

= $2000 × 163.987603871

= $327,975.21

Basically we applied the future value formula by considering the present value, time period, and the number of years

The Akron Slugger Company produces various types of wooden baseball bats. It has calculated the average cost per unit of a production level of 7 comma 700 bats to be $ 14. If $ 22 comma 500 of the costs are​ fixed, and the plant manager uses the cost equation to predict total​ costs, her forecast for 8 comma 600 bats will be​ (Round any intermediary calculations to the nearest​ cent.)

Answers

Answer:

[tex]\arge\boxed{\large\boxed{\$ 117,788}}[/tex]

Explanation:

Assume the cost equation to be:

                [tex]Cost(x)=Fixed\text{ }costs+Variable\text{ }costs\\\\Cost(x)=A+Bx[/tex]

Where [tex]x[/tex] is the number of units (wooden baseball bats) produced.

The average cost per unit of production level is the total cost divided by the number of units produced:

              [tex]Average\text{ }cost(x)=Cost(x)/x\\\\Average\text{ }cost(x)=(A+Bx)/x\\[/tex]

You are given that the average cost per unit of a production level of 7,700 bats is $14, then:

             [tex]14=(A+7,700B)/7,700[/tex]

You are also given that the fixed costs are $22,500, thus A = 22,500. Hence, you can substitute the value of A in the previous equation and find B:

              [tex]14=(22,500+7,700B)/7,700\\\\14\times 7,700=22,500+7,700B\\\\107,800-22,500=7,700B\\\\85,300/7,700=B\\\\B=11.08[/tex]

Now you can complete the cost equation:

             

               [tex]Cost(x)=\$ 22,500+11.08x[/tex]

And to predict the total costs for 8,600 bats you must subsitute x with 8,600 in the previous equation:

             [tex]Cost(8,600)=\$ 22,500+11.08(8,600)=\$ 117,788[/tex]

A car loan requiring quarterly payments carries an APR of 8%. What is the effective annual rate of interest?

Answers

Answer:

Effective annual rate 8.24%

Explanation:

We solve for the effective rate by calcualte how much is the value of the APR with quarterly compounding.

[tex](1+\frac{APR}{M} )^m = 1 + EAR[/tex]

[tex](1+0.08/4)^4 = 1+ EAR\\(1+0.08/4)^4 -1 = EAR\\\\EAR = 0.08243216[/tex]

Final answer:

The Effective Annual Rate (EAR) for an 8% APR with quarterly compounding is approximately 8.24%, which is higher than the nominal APR due to the effects of compound interest.

Explanation:

The student's question pertains to the conversion of an Annual Percentage Rate (APR) to the Effective Annual Rate (EAR) of interest when payments are made quarterly. APR represents the nominal interest rate provided on a yearly basis without taking into account the effect of compounding within the year. However, when an APR is given, and payments or interest compounding occur more frequently than annually, the actual interest rate is higher than the nominal rate due to the effects of compound interest. To determine the EAR, one must take into account the frequency of compounding.

The formula to calculate the Effective Annual Rate when interest is compounded quarterly is EAR = (1 + APR/n)ⁿ - 1, where 'APR' is the annual percentage rate and 'n' is the number of times interest is compounded per year. For quarterly compounding, n = 4.

To calculate the EAR for an 8% APR compounded quarterly: EAR = (1 + 0.08/4)⁴ - 1. Doing the calculation: EAR = (1 + 0.02)⁴ - 1, EAR = 1.08243216 - 1, EAR = 0.08243216, or an effective annual rate of about 8.24%.

Therefore, although the APR is 8%, the actual interest accrued over a year due to quarterly compounding will be slightly higher at approximately 8.24%. This is the effective annual rate of interest that the borrower would experience.

Common ownership interest in a business, sharing profits (or losses) of a business, and the right to participate in managing the operations of the business are characteristics of a(n):A) corporation.B) sole proprietorship.C) partnership.D) S-corporation.

Answers

Answer:

C) partnership

Explanation:

In partnership the partner share the profit / loss of a business and can also participate in the operation of the business. Corporation is is a form of large company they work for the common interest and sole proprietorship does not share the profit or operations of the company with others.

A firm decides to provide support services for its products for which its customers will pay extra. These services are not offered by its competitors and the firm does no incur commensurate supplier opportunity costs when it offers the services. This firm has achieved which of the following?

A)competitive advantage

B)added value

C) competitive advantage and added value

D) opportunity

Answers

B) Added value

Explanation:

Added value - It is an improvement to the product or service making it more worthwhile.

Competitive advantage makes the product or service more desirable than other competitors.

In this scenario, there is no competition of the services as yet, but definitely has an added value by improving the services.

This firm has achieved competitive advantage and added value

Explanation:

Through adding value to their products and services or can their own prices more than their competition in the industry, a business has a competitive advantage.

The competitive advantage is generated through the use of capital and ability to achieve indeed a lower cost level or a distinct commodity.

The preference of low cost or separation positions a company in its sector. This judgement is a key element of the competitive strategy of the organization.

The mission of the _____________________ is to protect consumers and to make sure that business is competitive by eliminating practices harmful to business. Federal Trade Commission (FTC) Federal Financial Institutions Examination Council (FFIEC) National Credit Union Administration (NCUA) Office of Thrift Supervision

Answers

Answer:

The correct answer is letter "A": Federal Trade Commission (FTC).

Explanation:

The Federal Trade Commission (FTC) is an independent American agency that has the mission of promoting consumer rights and the abolition and prevention of practices that affect free competition. The FTC is in charge of investigating fraud and misleading advertisements.

"Kim wants to run for the U.S. Senate. Kim experimented with drugs in the 1960s, but has not used any drugs in more than 45 years. Kim decides the public does not need this information. What communication behavior is Kim engaging in?

Answers

Answer:

The communication behaviour that kim is engaged in is selective self-disclosure.

Explanation:

Self-disclosure is a process of communication by which one person reveals information about themselves to another. The information can be descriptive or evaluative, and can include thoughts, feelings, aspirations, goals, failures, successes, fears, and dreams, as well as one's likes, dislikes, and favorites.

Selective self-disclosure means self-disclosure but providing only that information which will create a positive image of one person on another.

Answer:

Keeping quiet

Explanation:

Kim decides the public does not need this information.

Corporation began 2018 with retained earnings of $ 240 million. Revenues during the year were $ 480 ​million, and expenses totaled $ 360 million. Canada declared dividends of $ 63 million. What was the​ company's ending balance of retained​ earnings? To answer this​ question, prepare Canada​'s statement of retained earnings for the year ended December​ 31, 2018​, complete with its proper heading.

Answers

Answer:

Retained earnings balance for year ended 31st December,2018 is $297m.

Find details in the attached spreadsheet.

Explanation:

In order to compute the closing balance of retained earnings,the retained for the current year was first of all calculated by the formula below:

Retained earnings=Revenue-Expenses-Dividends declared.

Finally,the opening retained earnings of $240m was  added to current year retained earnings of $57m gives $297m

A company is in its first month of operations. On January 15, the company receives $600 from customers who will receive 10 voice lessons ($60 per lesson). As of January 31, the company has provided 8 voice lessons. What adjusting entry would be made at the end of January?

Answers

Explanation:

The adjusting journal entries are shown below:

On January 15

1. Cash A/c Dr $600                ($60 × 10 voice lessons)

    To Unearned revenue A/c $600

(Being the cash is received)

On January 31

2. Unearned revenue A/c Dr $480     ($60 × 8 voice lessons)

                  To Service revenue A/c  $480

(Being the unearned revenue is recorded)

Run-of-the-Mills provides your marketing firm with the following data: When the price of guppy gummies increases by 5%, the quantity of raskels sold decreases by 4% and the quantity of kipples sold increases by 5%. Your job is to use the cross-price elasticity between guppy gummies and the other goods to determine which goods your marketing firm should advertise together.

Answers

Answer:

Guppy gummies and Raskels

Explanation:

The relevant elasticity here is the cross-price elasticity of demand. Cross-price elasticity of demand or simply cross elasticity of demand measures the degree of responsiveness of the quantity demanded of a product as a result of change in the price of another product, ll other things being equal.

The formula for calculating is stated as follows:

[tex]E_{c} = \frac{Percentage change in quantity demand of good X}{Percentage change in the price of good Y}[/tex]

     = %Δ in the quantity of X ÷ %Δ in the Price of good Y

We can use the formula to determine the elasticity of the goods as follows:

1. Cross elasticity of Guppy gummies and Raskels (Ecgr)

%Δ in the price of guppy gummies = 5%

%Δ in the quantity of raskels = = - 4%

Ecgr = - 4% / 5% = - 0.80

1. Cross elasticity of Guppy gummies and Kipples (Ecgk)

%Δ in the price of guppy gummies = 5%

%Δ in the quantity of  Kipples = 5%

Ecgk = 5% / 5% = 1.00

Decision Rule:

When cross elasticity is negative, it implies the two products are complements. In this case, Guppy gummies and Raskels are complements.

When cross elasticity is positive, it implies the two products are substitutes. In this case, Guppy gummies and Kipples are substitutes.

Decision:

Since, Guppy gummies and Raskels are complements while, Guppy gummies and Kipples are substitutes; therefore, the marketing firm should advertise Guppy gummies and Raskels that are compliments together. This is because increase in the sales of one will lead to an increase in the sales of the other one.

You decide to buy 1,300 shares of stock at a price of $36 and an initial margin of 65 percent.

What is the maximum percentage decline in the stock before you will receive a margin call if the maintenance margin is 40 percent?

(Do not round intermediate calculations. Enter your answer as a percent rounded to 2 decimal places. Do not include a minus sign. Omit the "%" sign in your response.)

Answers

Answer:

Maximum percentage decline in the stock will be 12.5%

Explanation:

It is given that number of shares which is bought is 1300 at a stock price of $36 an an initial margin of 65 %

Maintenance margin is given as 40%

Margin call price is equal to [tex]=stock\ price\times \frac{1-initial\ margin}{1-maintinance\ margin}[/tex]

So margin call price [tex]=36\times \frac{1-0.65}{1-0.40}=31.5[/tex]

So percentage decline [tex]=\frac{31.5}{36}\times 100=87.5[/tex] %

So maximum percentage decline in stock before you will receive a margin call is 100 -87.5 = 12.5%

So answer will be 12.5 %

Franco owns a 60% interest in the Dulera LLC. On December 31 of the current tax year, his basis in the LLC interest is $160,400. The fair market value of the interest is $176,440. In a proportionate current distribution, the LLC distributes $32,080 cash and equipment with an adjusted basis of $80,200 and a fair market value of $120,300 to him on that date.
Required:
A) Franco's adjusted basis in the LLC interest after the distribution is $ __________ and his basis in the equipment received is $ _______.

Answers

Answer:

Adjusted basis = $48,120

Basis of equipment is given as $80,200

Explanation:

Given data:

Yearly basis of Franco = $160,400

market value of  interest  = $176,440

Distributed cash = $32,080

Adjusted basis = $80,200

Adjusted basis after distribution is calculated as

Adjusted basis =  yearly basis -  distributed cash - equipment adjusted basis

Adjusted basis = 160,400 - 32080 - 80,200

Adjusted basis = $48,120

in the question, basis of equipment is given as $80,200

Final answer:

Franco's adjusted basis in the LLC interest after receiving a distribution is $48,120, and his basis in the equipment received is $80,200. The non-taxable cash and equipment distribution reduces his original basis in the LLC interest, with steps clearly explaining the calculations.

Explanation:

When Franco receives a distribution from Dulera LLC, the distribution is non-taxable to the extent of his adjusted basis in the LLC interest. Initially, his adjusted basis is $160,400. The distribution consists of $32,080 cash and equipment with an adjusted basis to the LLC of $80,200 and a fair market value of $120,300.

First, reduce Franco's basis in the LLC by the amount of cash received ($32,080). So, the new basis in the LLC before accounting for the equipment is $160,400 - $32,080 = $128,320.

Since the fair market value of the equipment is not less than its adjusted basis in the hands of the LLC, Franco's basis in the equipment should be equal to the LLC's basis in the equipment, which is $80,200. After receiving the equipment, we reduce Franco's LLC interest basis by $80,200: $128,320 - $80,200 = $48,120.

Therefore, Franco's adjusted basis in the LLC interest after the distribution is $48,120, and his basis in the equipment received is $80,200.

On August 1, 2021, Limbaugh Communications issued $22 million of 11% nonconvertible bonds at 105. The bonds are due on July 31, 2041. Each $1,000 bond was issued with 40 detachable stock warrants, each of which entitled the bondholder to purchase, for $50, one share of Limbaugh Communications’ no par common stock. Interstate Containers purchased 20% of the bond issue. On August 1, 2021, the market value of the common stock was $48 per share and the market value of each warrant was $10.

Answers

Answer:

Following is attached the required solution for the question.

I hope it will help you!

Explanation:

The single-step income statement emphasizesa .the gross profit figure.b. total revenues and total expenses.c. extraordinary items and accounting changes more than these are emphasized in the multiple-step income statement.d. the various components of income from continuing operations.

Answers

Answer:

b. total revenues and total expenses

Explanation:

A single step income statement -

It refers to the financial statement , which contains all the costs of the goods sold in a single column , is referred to as a single step income statement  .

It helps to maintain the record for better understanding .

All the expenses and the revenues are correctly recorded and added , in order to be the best results .

Hence , from the given question ,

The correct option is b.  

A generation ago, ketchup was an essential element of every American pantry and salsa was a relatively unknown product. The popularity of salsa exploded and has been attributed to trends in demographics such as population size, age, and ethnic mix as well as cultural trends such as attitudes toward obesity and consumer activism. What factor of PESTEL does this represent?

Answers

Answer:

Social

Explanation:

PESTLE analysis is a tool to identify those external factors which influences organization.

P: Political Factors influencing organization's performance.

E: Economical Factors creating hurdles in the way of the organizations.

S: Social Factors account for changed behavior of consumers towards organization.

T: Technological Factors playing it's role in influencing organizational performance.

L: Legal Factors accounting for legal barriers for the organizations.

E: Environmental Factors affecting companies but no one pays attention to it.

Salsa's increased popularity is represented by Social Factor: As belief is the most vital element which has effect on consumers decision making a company's growth or loss can be accounted for it. Not just belief the demographics and the attitude of people towards general issues can play their roles as well.

Ram Company's after-tax net income was $120. Their interest paid was $50. Assuming the corporate tax is 40%, what is Ram Company's interest coverage ratio?

Answers

Answer:

5

Explanation:

The formula to compute the interest coverage ratio is shown below:

= (Earning before tax + interest expense) ÷ (interest expense)

where,

Earning before tax equal to

= Net income ÷ (1 - tax rate)

= $120 ÷ (1 - 0.40)

= $200

And interest expense is $50

So, the interest coverage ratio equal to

= ($200 + $50) ÷ ($50)

= 5

A 10-year $1,000 bond pays a nominal rate of 9% compounded semi-annually. If the market interest rate is 12% compounded annually and the general inflation rate is 6% per year, find the actual-and constant-dollar amounts (in time-0 dollars) of the 15th interest payment on the bond.

Answers

Answer:

a) actual dollar = $60

b) Constant dollar of the 15th payment = $38.710

Explanation:

Facts from the question:

The Face value of the bond = $1,000

Nominal Interest rate = 12% and it compounded annually

General inflation rate = 6%

The question: Determine the 15th interest payment on the bond.

Step 1: The coupon for the amount of semi annual payment is as follows:

Coupon= (Interest rate/ Number of compounding times in a year) x face value of the bond

= (0.12/2) x 1000

= $60 -= Actual dollar amount

Step 2: Determine the 15th payment and this will represent the middle of the 8th year or (7 1/2) year.

To calculate this=

Constant dollar amount of the 15th interest payment

= Actual dollar amount (above) / (1 + inflation rate)∧n

where n= the number of years = 7.5 years

= $60 / (1 + 0.06) ∧7.5

= $60/1.55

= $38.710

This means the constant dollar amount on that 15th payment = $38.710

Final answer:

The actual-dollar amount of the bond's 15th interest payment remains fixed at $45. To calculate time-0 dollars for actual and constant amounts, discount using the market rate of 12% for actual dollars and further adjust the result for inflation at 6% for constant dollars.

Explanation:

To calculate the actual-dollar amount and constant-dollar amount of the 15th interest payment on a 10-year $1,000 bond with a nominal rate of 9% compounded semi-annually when the market interest rate is 12% compounded annually and the general inflation rate is 6% per year, you'll need to address each part of the question separately.

First, for the actual-dollar amount with a 9% semi-annual rate, the interest payment every six months would be $1,000 × 0.09/2 = $45. The 15th interest payment does not change and remains $45 in actual dollars. To find the present value of this interest payment we would discount it back to time-0 using the market interest rate of 12% compounded annually assuming the payment is at the end of the seventh year:

Present value = $45 / (1 + 0.12)7

For the constant-dollar amount, you'd adjust for inflation using the formula:

Constant-dollar amount = Actual-dollar amount / (1 + 0.06)7

This accounts for the inflation rate affecting the value of money over time.

Calculate the price of a zero coupon bond that matures in 10 years if the market interest rate is 6 percent. (Assume semi-annual compounding and $1,000 par value.)

Answers

Answer:

Price of coupon is $553.7098

Explanation:

Using the formula

Price = Face value/(1+rate)^periods

Face value= $1,000

Rate for semiannual= 6/2= 3

Periods for semiannual= 10*2= 20

Therefore

Price= 1,000/(1+0.03)^20

Price= 1,000/(1.03)^20

Price 1000/1.806= 553.7098

The Sisyphean Company is planning on investing in a new project. This will involve the purchase of some new machinery costing $400,000. The Sisyphean Company expects cash inflows from this project as detailed below: Year 1 Year 2 Year 3 Year 4 $157,452.98 $157,452.98 $157,452.98 $157,452.98 The appropriate discount rate for this project is 15%. The internal rate of return (IRR) for this project is closest to ________.

A.
13%

B.
16%

C.
21%

D.
24%

Answers

Answer:

C.

21%

Explanation:

As all cashflow are the same, we can solve by dividing the initial cost by annuity per year and look into the PV of a $1 annuity table the result of this quotient:

4000/157,452.98 = 2.540440962

We will find in the row of n = 4 that at 21% we obatin this answer so that is the IRR for the invetment project.

Final answer:

The IRR for the described business project is approximately 16%. The IRR, or Internal Rate of Return, is the discount rate that makes the Net Present Value (NPV) of a project equal to zero - i.e., the rate at which the present value of the project's expected future cash inflows equals the present value of its initial cash outflows.

Explanation:

The Internal Rate of Return (IRR) is the discount rate at which the Net Present Value (NPV) of a project equals zero. This means it is the rate at which the present value of a project's expected future cash inflows equals the present value of its initial cash outflows.

Let's figure out the IRR with the given cash inflows and the initial investment:

Initial investment: $400,000Yearly cash inflows: $157,452.98 for 4 yearsDiscount rate: 15%

We can calculate the Net Present Value (NPV) with a guess IRR around 15% and adjust it until the NPV equals as close to zero as possible. Using Excel or similar software, we find that the IRR is approximately 16%.

Thus, the correct answer is Option B: 16%.

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All of the following decisions fall within the scope of operations management EXCEPT​ for: A. creating the company income statement. B. human resources and job design. C. managing quality. D. location strategy. E. design of goods and services.

Answers

Answer:

A. creating the company income statement.

Explanation:

The creation of the companie's income statement is not within the scope of an operation manager's role.

It is a function of the accounting department, and shows the financial position at a particular point in time. Income statements are prepared in relation to profit and loss that the company is making. It shows a snap-shot of financial position so that management can make informed business decisions.

Answer:

The correct answer is letter "A": creating the company income statement.

Explanation:

Operations managers are responsible for implementing business practices, in an attempt to increase income, to achieve the highest possible level of productivity within an enterprise. Managers use their decision-making authority to acquire resource inputs, then use them to produce goods and services that meet customer needs.

Creating the company income statement falls into the duties of the Accountant.

A city health inspector threatens to close down a restaurant by issuing a fake health violation notice if the owner does not make a financial payment to the inspector. If the restaurant owner does not cooperate, he will not be able to open for business and the publicity will drive away his customers permanently. Faced with a threat of economic loss, the owner makes the payment.What type of fraud is this, and what controls can be implemented to prevent or detect the fraud?

Answers

Answer: ECONOMIC EXTORTION.

CONTROLS

IMPLEMENTATION OF CHECK AND BALANCE SYSTEM.

DISCOURAGING CASH PAYMENT TO REGULATORY BODIES.

ENACT DISCIPLINARY ACTIONS ON OFFENDERS.

Explanation:ECONOMIC EXTORTION is a fraudulent activity which involves the use of Threat,force or other means to forcefully and wrongfully collect money and other resources from others in the Population especially those in business. It is usually carried out by Government agents and other Regulatory bodies etc.

It can be controlled by putting a check and balance system whereby a check on the activities of the regulators are done by a set of inspectors or monitors.

It can also be controlled by putting in place systems to prevent the payment of cash to Government officials and other Regulatory bodies etc.

The kind of fraud that has been identified in this question is what is known as economic extortion.

How does this show economic extortion?

The inspector wants to be bribed by the owner of the restaurant. Failure to do so would cause him to implicate the owner on a crime that he is not guilty of.

The ways to prevent this type of frauds are:

The implementation of certain check and balanceDiscouragement of payment to individual bodies.Disciplinary actions on anyone found guilty of such behaviors

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Willey Company makes three products in its factory: plastic cups, plastic tablecloths, and plastic bottles. The expected overhead costs for the next fiscal year include the following: Factory manager’s salary $210,000 Factory utility cost 70,000 Factory supplies 20,000 Total overhead costs $300,000 Willey uses machine hours as the cost driver to allocate overhead costs. Budgeted machine hours for the products are as follows: Cups 300 Hours Tablecloths 750 Bottles 950 Total machine hours 2,000 Required: Allocate the budgeted overhead costs to the products.

Answers

Answer:

Cups = $45,000

Tablecloths = $1,12,500

Bottles = $1,42,500

Explanation:

Given that,

Factory manager’s salary = $210,000

Factory utility cost = 70,000

Factory supplies = 20,000

Overhead allocation rate :

= Budgeted Overhead ÷ Budgeted Base of allocation

= Total overhead costs ÷ Total machine hours

= $300,000 ÷ 2,000

= $150 per machine hour

Cups:

Allocated cost = Allocation rate × Weight of base

                        = $150 × 300

                        = $45,000

Tablecloths:

Allocated cost = Allocation rate × Weight of base

                        = $150 × 750

                        = $1,12,500

Bottles:

Allocated cost = Allocation rate × Weight of base

                        = $150 × 950

                        = $1,42,500

The allocated budgeted overhead costs to the products are: Plastic Cups: $45,000, Plastic Tablecloths: $112,500, and Plastic Bottles: $142,500.

To allocate the budgeted overhead costs to the products based on machine hours, we first need to determine the overhead rate per machine hour.

[tex]\[ \text{Overhead Rate per Machine Hour} = \frac{\text{Total Overhead Costs}}{\text{Total Budgeted Machine Hours}} \][/tex]

Plugging in the given values:

[tex]\[ \text{Overhead Rate per Machine Hour} = \frac{\$300,000}{2,000 \text{ hours}} \]\[ \text{Overhead Rate per Machine Hour} = \$150 \text{ per hour} \][/tex]

Now, we can allocate the overhead costs to each product using their respective budgeted machine hours:

1. Plastic Cups :

Overhead Costs for Cups = [tex]\text{Overhead Rate per Machine Hour} \times \text{Budgeted Machine Hours for Cups} \][/tex]

[tex]\[ \text{Overhead Costs for Cups} = \$150 \times 300 \text{ hours} = \$45,000 \][/tex]

2. Plastic Tablecloths :

  Overhead Costs for Tablecloths = [tex]\text{Overhead Rate per Machine Hour} \times \text{Budgeted Machine Hours for Tablecloths} \][/tex]

[tex]\[ \text{Overhead Costs for Tablecloths} = \$150 \times 750 \text{ hours} = \$112,500 \][/tex]

3. Plastic Bottles :

  Overhead Costs for Bottles = [tex]\text{Overhead Rate per Machine Hour} \times \text{Budgeted Machine Hours for Bottles} \][/tex]

  [tex]\[ \text{Overhead Costs for Bottles} = \$150 \times 950 \text{ hours} = \$142,500 \][/tex]

Therefore, the allocated budgeted overhead costs to the products are as follows:

- Plastic Cups: $45,000

- Plastic Tablecloths: $112,500

- Plastic Bottles: $142,500

Martin wrote Dall and offered to sell Dall a building for $200,000. he offer stated it would expire 30 days from April 1. Martin Changed his mind and does not wish to be bound by this offer. If a legal dispute arises between the parties regarding whether there has been a valid acceptance of the offer, which one of the following is correct?
If Dall categorically rejects the offer on April 10, Dall cannot validly accept within the remaining stated period of time.

Answers

Answer:

If the offer is rejected by the Dall then the offer is no more in place. The particular reason is that Martin is not required to tell Dall that the offer is no more in place. Suppose Martin is wishing to close his offer and till now Dall has not declined the offer. So Martin will have to communicate Dall that the offer is been closed. If Dall has communicated Martin that he has rejected the offer, then this means the offer essence has vanished. Hence Martin has no liability towards Dall, if Dall sues him.

Use the following information to compute profit margin for each separate company a through:a. Net income : $4,361 , Net sales : $44,500b. Net income : $97,706 , Net sales : $398,800c. Net income : $111,281 , Net sales : $257,000d. Net income : $65,646 , Net sales : $1,458,800e. Net income : $80,142 , Net sales : $435,500Which of the five companies is the most profitable according to the profit margin ratio? Interpret that company's profit margin ratio.

Answers

Answer:

Company c. is the most profitable according to the profit margin ratio.

Profit margin ratio describes that what percentage of sales is left after paying all the cost and expenses of the company. It shows the share of profit in the sales value.

Explanation:

a.

Net income : $4,361

Net sales : $44,500

Profit Margin Ratio = ( Net Income / Net sales ) x 100

Profit Margin Ratio = ($4,361 / $44,500) x 100 = 9.8%

b.

Net income : $97,706

Net sales : $398,800

Profit Margin Ratio = ( Net Income / Net sales ) x 100

Profit Margin Ratio = ($97,706 / $398,800) x 100 = 24.50%

c.

Net income : $111,281

Net sales : $257,000

Profit Margin Ratio = ( Net Income / Net sales ) x 100

Profit Margin Ratio = ($111,281 / $257,000) x 100 = 43.30%

d.

Net income : $65,646

Net sales : $1,458,800

Profit Margin Ratio = ( Net Income / Net sales ) x 100

Profit Margin Ratio = ($65,646 / $1,458,800) x 100 = 4.50%

e.

Net income : $80,142

Net sales : $435,500

Profit Margin Ratio = ( Net Income / Net sales ) x 100

Profit Margin Ratio = ($80,142 / $435,500) x 100 = 18.40%

Final answer:

To compute the profit margin, divide the net income by the net sales and multiply by 100. Company c is the most profitable with a profit margin of 43.28%.

Explanation:

To compute the profit margin for each company, divide the net income by the net sales and multiply by 100. For company a, the profit margin is (4,361 / 44,500) * 100 = 9.79%. For company b, the profit margin is (97,706 / 398,800) * 100 = 24.50%. For company c, the profit margin is (111,281 / 257,000) * 100 = 43.28%. For company d, the profit margin is (65,646 / 1,458,800) * 100 = 4.50%. For company e, the profit margin is (80,142 / 435,500) * 100 = 18.40%.

Based on the profit margin ratio, company c is the most profitable with a profit margin of 43.28%. This means that for every dollar of net sales, company c is earning a profit of 43.28 cents.

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