On January 1, Revis Consulting entered into a contract to complete a cost reduction program for Green Financial over a six-month period. Revis will receive $53,600 from Green at the end of each month. If total cost savings reach a specific target, Revis will receive an additional $26,800 from Green at the end of the contract, but if total cost savings fall short, Revis will refund $26,800 to Green. Revis estimates an 80% chance that cost savings will reach the target and calculates the contract price based on the expected value of future payments to be received.Prepare the following journal entries for Revis:

1. The journal entry on January 31 to record the first month of revenue under the contract.
2. Assuming total cost savings exceed target, the journal entry on June 30 to record receipt of the bonus.
3. Assuming total cost savings fall short of target, the journal entry on June 30 to record payment of the penalty.

Answers

Answer 1

Answer:

1. Jan 31  Debit Cash $53,600

                         Credit Accounts receivable $53,600

2. June 30  Debit Cash $80,400

                           Credit Deferred Revenue $21,440

                           Credit Bonus Received $5,360

                           Credit Accounts Receivable $53,600

3. June 30 Debit  Penalty Payable $26,800

                 Debit Cash                       $53,600

                             Credit Accounts Receivable $53,600              

                             Credit Deferred Revenue $21,440

                             Credit Bonus adjustment $5,360

Explanation:

The question required that the month end revenue actually realized under the contract be journalized.

1.$53,600/- is a monthly payment which Revis will be receiving from Green Financial for every month for 6 months. Hence the receipt increases cash/bank balance and these are receivable under the contract. Hence accounts receivable is credited against the actual money received in the first month.

2.If cost saving targets are achieved by Revis, then apart from the monthly payment of $53,600/-, Green Financials has agreed to pay $26,800/- as bonus. Since the question states that Revis estimates that 80% it will reach the target, it would have accounted for the 80% as deferred revenue to be received. Hence 80% of $26,800/- is recorded under deferred revenue. Since now entire $26,800/- is received, the remaining 20% is shown as bonus received.  

3.When the targets are not met, the deferred revenue recognized is reversed and penalty is paid. The difference of 20% is shown as bonus adjustment amount. The regular monthly income of $53,600/- is recognized as is.


Related Questions

In the long run, nominal wages are:Group of answer choicessticky downward but flexible in an upward direction.sticky upward but flexible in a downward direction.sticky in both an upward and downward direction.flexible because contracts and informal agreements are renegotiated in the long run.flexible because the government adjusts disequilibrium in labor markets in th

Answers

Answer:

sticky in both an upward and downward direction

Explanation:

nominal wages are wages been earned per hour or as agreed between the worker and the employer. it is seen as means of compensating the worker. it is called nominal wage because the effects of deflation ( downward direction of prices in the market ) and inflation ( upward direction of prices in the market) does not affect the Nominal wages of an employee hence it is sticky in both an upward and downward direction of price movement in the market.

unlike the real wages where the factors of inflation and deflation has an effect on it by either decreasing or increasing the purchasing power of the real wage.

Your consulting firm has been hired by Eco Brothers Inc. to help them estimate the cost of common equity. The yield on the firm's bonds is 8.75%, and your firm's economists believe that the cost of common can be estimated using a risk premium of 3.85% over a firm's own cost of debt. What is an estimate of the firm's cost of common from reinvested earnings?

a. 12.60%

b. 13.10%

c. 13.63%

d. 14.17%

e. 14.74%

Answers

Answer:

a. 12.60%

Explanation:

The Eco Brothers Inc. cost of common can be determined through the following mentioned formula:

cost of common=Cost of debt+risk premium over cost of debt

In the given question

Cost of debt=8.75%

Risk premium over cost of debt=3.85%

Cost of common=8.75%+3.85%

                         =12.6%

So based on the above calculations, the answer is a. 12.60%

5. Olivia Kelly has just won the Beawinner Lottery and can elect one of two options for her payments. She can either receive $500,000 today or she can receive three annual payments as follows: $100,000 at the end of the first year, $200,000 at the end of the second year, and $300,000 at the end of the third year. If she believes she can make an investment that will pay a 9% compounded annually interest rate, should she take the $500,000 or the three payments?

Answers

Answer:

It is  better to receive the $500,000 now.

Explanation:

Giving the following information:

Option 1:

Receive $500,000 today.

Option 2:

Three annual payments of $100,000, $200,000 and $300,000 at the end of each year.

Annual interest of 9%.

There are two different ways of determining which option is the best. We can calculate the present value of the three payments and compare them to $500,000, or calculate the final value at an interest rate of 9% compounded annually.

Present value:

PV= FV/(1+i)^n

The present value of the second option:

PV= 300,000/1.09^3 + 200,000/1.09^2 + 100,000/1.09= $491,734.17

Final value:

FV= PV*(1+i)^n

Option 1:

FV= 500,000*(1.09)^3= $647,514.5

Option 2:

FV= 100,000*1.09^2 + 200,000*1.09 + 300,000= $636,810

In both ways, option 1 is better.

Your firm is a U.K.-based importer of bicycles. You have placed an order with an Italian firm for €1,000,000 worth of bicycles. Payment (in euro) is due in 12 months.

Detail a strategy using futures contracts that will hedge your exchange rate risk. Have an estimate of how many contracts of what type and maturity.

Answers

Complete question:

Your firm is a U.K.-based importer of bicycles. You have placed an order with an Italian firm for €1,000,000 worth of bicycles. Payment (in euro) is due in 12 months. Detail a strategy using futures contracts that will hedge your exchange rate risk. Have an estimate of how many contracts of what type and maturity

A. Go short 100 12-month euro futures contracts; and short 80 12-month pound futures contracts.

B. Go long 100 12-month euro futures contracts; and long 80 12-month pound futures contracts.

C.Go long 100 12-month euro futures contracts; and short 80 12-month pound futures contracts.

D. Go short 100 12-month euro futures contracts; and long 80 12-month pound futures contracts.E. None of the above

Answer:

Go short 100 , 12-month euro futures contracts; and long 80, 12-month pound futures contracts. Option c is correct.

Explanation:

Buy €1m (a long position) forward using futures contracts, at the 12-month forward rate of $1.60 per €1 pay

$1,600,000 = €1,000,000 ×$1.60/€1.

At the 12-month forward rate of $2/≤this is worth ≤800,000.

Go short pound futures contracts.

so , Go long 100 12-month euro futures contracts; and short 80 12-month pound futures contracts.

Cost of Preferred Stock Torch Industries can issue perpetual preferred stock at a price of $57.00 a share. The stock would pay a constant annual dividend of $6.00 a share. What is the company’s cost of preferred stock, ?

Answers

Answer:

the company’s cost of preferred stock is 10.53%.

Explanation:

given information:

perpetual preferred stock = $57.00

a constant annual dividend = $6.00

to determine the company’s cost of preferred stock we can use the following formula

[tex]cost of preferred stock = \frac{ annual dividend}{preferred stock}[/tex]

                                   [tex]= \frac{6.00}{57.00}[/tex]

                                   [tex]=10.53[/tex]%

therefore, the company’s cost of preferred stock is 10.53%.

Below are amounts (in millions) from three companies' annual reports. Beginning Accounts Receivable Ending Accounts Receivable Net Sales WalCo $1,735 $2,682 $314,427 TarMart 5,766 6,294 59,878 CostGet 549 585 60,963 Required: 1. Calculate the receivables turnover ratio and the average collection period for WalCo, TarMart and CostGet. (Do not round intermediate calculations. Enter your answers in millions. Round your "Average accounts receivable" and "Receivables turnover ratio" answers to one decimal place.)

Answers

Answer:

(1) 142.37;  2.56 days

(2) 9.93; 36.76 days

(3) 107.52; 3.39 days

Explanation:

(1) For WalCo,

Average accounts receivables:

= (Opening AR + Closing AR) ÷ 2

= ($1,735 + $2,682) ÷ 2

= 2,208.5

Receivables turnover ratio:

= Net Sales ÷ Average accounts receivable

= $314,427 ÷ 2,208.5

= 142.37

Average collection period:

= 365 ÷ Receivables turnover ratio

= 365 ÷ 142.37

= 2.56 days

(2) For TarMart,

Average accounts receivables:

= (Opening AR + Closing AR) ÷ 2

= ($5,766 + $6,294) ÷ 2

= 6,030

Receivables turnover ratio:

= Net Sales ÷ Average accounts receivable

= $59,878 ÷ 6,030

= 9.93

Average collection period:

= 365 ÷ Receivables turnover ratio

= 365 ÷ 9.93

= 36.76 days

(3)  For CostGet,

Average accounts receivables:

= (Opening AR + Closing AR) ÷ 2

= ($549 + $585) ÷ 2

= 567

Receivables turnover ratio:

= Net Sales ÷ Average accounts receivable

= $60,963 ÷ 567

= 107.52

Average collection period:

= 365 ÷ Receivables turnover ratio

= 365 ÷ 107.52

= 3.39 days

During a​ period, 40,200 units were completed and​ 3,200 units were in ending WIP Inventory. Ending WIP was​ 95% complete for direct materials and​ 50% complete for conversion costs. What are the equivalent units for direct​ materials?

Answers

Answer:

The equivalent units for direct materials are 43,240.

Explanation:

Given:

During a​ period, 40,200 units were completed and​ 3,200 units were in ending WIP Inventory. Ending WIP was​ 95% complete for direct materials.

Now, to find the equivalent units for direct​ materials.

Complete units = 40,200.

Ending WIP (work in progress) Inventory = 3,200.

As, ending WIP was​ 95% complete for direct materials.

Thus, ending WIP Inventory = 95% of 3,200.

= [tex]\frac{95}{100} \times 3,200[/tex]

[tex]=0.95\times 3,200[/tex]

[tex]=\$3,040.[/tex]

Now, to get the equivalent units for direct​ materials by adding complete units and ending WIP Inventory:

[tex]Complete\ units\ +\ ending\ WIP\ Inventory[/tex]

[tex]=40,200+3,040[/tex]

[tex]=43,240.[/tex]

Therefore, the equivalent units for direct materials are 43,240.

Final answer:

The equivalent units for direct materials are calculated by adding the fully completed units with the percentage completion of the ending WIP inventory. In this case, with 40,200 units completed and 3,200 units 95% complete for direct materials, the equivalent units for direct materials would be 43,240 units.

Explanation:

To calculate the equivalent units for direct materials, we need to take into account both the units that were completed during the period as well as the units that were in the ending Work-In-Process (WIP) Inventory. The completed units are already 100% complete, so all of those units count towards the equivalent units for direct materials. For the ending WIP inventory, since they are 95% complete for direct materials, we only count 95% of those units.

The formula to calculate the equivalent units for direct materials is as follows:
Equivalent Units for Direct Materials = (Units Completed) + (% Complete of direct materials for Ending WIP Inventory * Units in Ending WIP Inventory).

Using the numbers given:
Equivalent Units for Direct Materials = 40,200 + (0.95 * 3,200).

We then perform the calculation:
Equivalent Units for Direct Materials = 40,200 + 3,040 = 43,240 equivalent units for direct materials.

Allure Company manufactures and distributes two products, M and XY. Overhead costs are currently allocated using the number of units produced as the allocation base. The controller has recommended changing to an activity-based costing (ABC) system. She has collected the following information:

Activity Cost Driver Amount M XY
Production setups Number of setups $72,000 12 28
Material handling Number of parts 50,000 54 36
Packaging costs Number of units 355,000 108,000 72,000
$477,000

What is the total overhead allocated to Product XY using the current system?

a. $212,400.
b. $190,800.
c. $264,600.
d. $286,200.

Answers

Answer:

Option (b) is correct.

Explanation:

Given that,

Total Overhead Cost = $477,000

Number of Units of Product XY = 72,000

Number of Units of Product M = 108,000

Total overhead allocated to Product XY using the current system:

= (Total Overhead Cost ÷ Number of units produced in total) × Number of Units of Product XY

= ($477,000 ÷ 180,000) × 72,000

= $2.65 × 72,000

= $190,800

Typical quality improvements include: a. All of the answers are correct b. product redesign c. alteration of organizational architecture to increase local responsiveness to customer needs d. purchase of robotic manufacturing systems e. electronic defect detection

Answers

Answer:

a. All of the answers are correct

Explanation:

Typical quality improvements include electronic defect detection which will bring about efficiency in the service delivery to the customers, alteration of organizational architecture to increase local responsiveness to customer needs, purchase of robotic manufacturing systems which will more efficiency to the work being done in the organization and product redesign to meet the needs of the customers


The guidance system of a ship is controlled by a computer that has three major modules. In order for the computer to function properly, all three modules must function. Two of the modules have reliabilities of .97, and the other has a reliability of .99.

a. What is the reliability of the computer?

b. A backup computer identical to the one being used will be installed to improve overall reli- ability. Assuming the new computer automatically functions if the main one fails, determine the resulting reliability.

c. If the backup computer must be activated by a switch in the event that the first computer fails, and the switch has a reliability of .98, what is the overall reliability of the system? (Both the switch and the backup computer must function in order for the backup to take over.)

Answers

Answer:

a) 0.97 b) 0.9991 c) 0.008518

Explanation:

a) for the computer to work all modules must work so the lowest probsabiltiy of any one of the modules will determine the reliability of the computer.

b) Probabiltiy that 1st computer works+ Probability that 1st computer fails × Probability that back-up works

= 0.97+ 0.97×0.03

=0.9991

c) Probabiltiy that 1st computer works+ Probability that 1st computer fails× Probability that switch works× Probability that back-up computer works

=0.97+0.03×0.98×0.97

=0.998518

Final answer:

The system's reliability is calculated by multiplying the reliabilities of each module in the system. The reliability of a backup computer is calculated by considering the likelihood of one or the other working. If a switch is included, its reliability is considered as a component in a series system with the backup computer.

Explanation:

This question pertains to system reliability. In essence, you are dealing with a series-parallel system. For a. the first step is to compute the reliability of the computer. To do this, simply multiply the reliabilities of each module together because for a system to be reliable, all the modules must work:

Reliability = 0.97 * 0.97 * 0.99 = 0.931129

For b. knowing that the backup system will step in if the first computer fails, the total system reliability is the probability that either the first computer works, or it doesn’t, but then the backup works. The reliability of either the primary or backup computer working is calculated by:

R = 1 - (1 - R_primary) * (1 - R_backup)

This is a simple equation derived from probability theory and we can plug in the computed reliability from part a.:

R = 1 - (1 - 0.931129) * (1 - 0.931129) = 0.996122

For c. if there's a switch to activate the backup, both the switch and the backup computer must function. This is another series system, so you'll multiply them together to get the overall reliability:

Overall reliability = 0.98 * 0.996122 = 0.97636

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produces deluxe razors that compete with​ Gillette's Mach line of razors. Total manufacturing costs are $ 170 comma 000 when 20 comma 000 packages are produced. Of this​ amount, total variable costs are $ 80 comma 000. What are the total production costs when 25 comma 000 packages of razors are​ produced? Assume the same relevant range

Answers

Answer:

Total cost= $190,000

Explanation:

Giving the following information:

Total manufacturing costs are $170,000 when 20,000 packages are produced.

The total variable costs are $80,000 at 20,000 units.

First, we need to determine the unitary variable cost and total fixed costs.

Unitary variable cost= total variable cost/ number of units

Unitary variable cost= 80,000/20,000= $4 per unit

Total fixed costs= total cost - total variable cost

Total fixed costs= 170,000 - 80,000= $90,000

Now, we need to determine the total cost of 25,000 units.

Total cost= 90,000 + 4*25,000= $190,000

The following account balances were taken from the adjusted trial balance for Urgent Messenger Service, a delivery service firm, for the fiscal year ended November 30, 20Y1: Depreciation Expense $12,200 Fees Earned 990,000 Insurance Expense 5,750 Miscellaneous Expense 6,650 Rent Expense 80,000 Salaries Expense 502,400 Supplies Expense 7,150 Utilities Expense 40,000. Prepare an income statement.

Answers

Final answer:

The Urgent Messenger Service had a net income of $335,850 for the fiscal year ended November 30, 20Y1, after taking into account all expenses from their revenue of $990,000.

Explanation:

To create an income statement, we need to list all revenues and expenses and calculate the net income. The fees earned are our revenue, and the various expenses are all deductibles from that revenue.

The revenue for Urgent Messenger Service for the year ending November 30, 20Y1 is $990,000 (Fees Earned).

The total expenses are the sum of Depreciation Expense ($12,200), Insurance Expense ($5,750), Miscellaneous Expense ($6,650), Rent Expense ($80,000), Salaries Expense ($502,400), Supplies Expense ($7,150) and Utilities Expense ($40,000). This totals to $654,150.

To find the net income, subtract the total expenses from the total revenue: $990,000 (revenue) - $654,150 (expenses) = $335,850. So, the net income for Urgent Messenger Service for this fiscal year was $335,850.

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enny, Inc., is looking at setting up a new manufacturing plant in South Park. The company bought some land six years ago for $8.2 million in anticipation of using it as a warehouse and distribution site, but the company has since decided to rent facilities elsewhere. The land would net $11 million if it were sold today. The company now wants to build its new manufacturing plant on this land; the plant will cost $22.2 million to build, and the site requires $970,000 worth of grading before it is suitable for construction. What is the proper cash flow amount to use as the initial investment in fixed assets when evaluating this project

Answers

Answer:

$3,41,70,000

Explanation:

Data provided as per the question below:-

Net sale Value of land = $1,10,00,000

Cost of grading of land = $9,70,000

Cost of building = $2,22,00,000

The computation of cash flow amount is shown below:-

Relevant cash flows = Net sale Value of land + Cost of grading of land + Cost of building

= $11,000,000 + $9,70,000  +  $2,22,00,000

= $3,41,70,000

Metlock, Inc. had net sales in 2020 of $1,430,300. At December 31, 2020, before adjusting entries, the balances in selected accounts were Accounts Receivable $239,200 debit, and Allowance for Doubtful Accounts $3,780 credit. Assume Metlock prepares an aging schedule that estimates total uncollectible accounts at $27,500. Prepare the entry to record bad debt expense

Answers

Answer:

The journal entry are as follows:

Bad debt expense A/c Dr. $23,720

             To Allowance for doubtful accounts    $23,720

(To record the bad debt expense)

Workings:

Bad debt expense:

= Total uncollectible accounts - Allowance for Doubtful Accounts (Credit balance)

= $27,500 - $3,780

= $23,720

Twinte Cars, a California corporation, has internal corporate requirements that stipulate a three-year payroll document retention period. They enter into a contract with an international company that mandates a six-year payroll document retention requirement. How should Twinte Cars balance these requirements?

a) the shorter period is more cost effective

b) the period for retention could be up to 8 years depending upon the circumstances.

c) the benefits and records may be called to evidence

Answers

Answer:

b) the period for retention could be up to 8 years depending upon the circumstances.

Explanation:

Retention of payroll documents is an extremely important practice within a company. This is because it is registered evidence of all monetary movements related to employees, in addition to paying all fees, expenses and taxes, which prove that the company is in compliance with labor rights.

Because of this importance, Twinte Cars decided to keep these documents for 3 years, however, Twinte Cars signed a contract with a company that requires these documents to be kept for 6 years. To balance the requirements between the two companies, Twinte Cars must modify its policy and establish that the retention period can be up to 8 years, depending on the circumstances.

Wolk Corporation is a highly automated manufacturing firm. The vice president of finance has decided that traditional standards are inappropriate for performance measures in an automated environment. Labor for this company is insignificant in terms of the total cost of production and tends to be fixed, material quality is considered more important than minimizing material cost, and customer satisfaction is the number one priority. As a result, delivery performance measures have been chosen to evaluate performance. The following information is considered typical of the time involved to complete customer orders. From time order is placed to time order received by manufacturing 10.0 days From time order is received by manufacturing to time production begins 5.0 days Inspection time 1.5 days Process (manufacturing) time 3.0 days Move time 2.5 days What is the processing cycle efficiency (PCE) for this order (rounded to one decimal point, e.g., 34.721%

Answers

Answer:

15.8%

Explanation:

Process Cycle Efficiency= Value Added time/ Lead time

Value-added time is the time spent process and activities on improving or adding usefulness to a product.

Lead time is the time between the order received and order supplied to the customer

Here,

PCE= (3)/(2.5+5+10+1.5) ×100

PCE=15.8%

The processing cycle efficiency for the order mentioned in the context is 15.8%.

The "Value Added Ratio," also known as Process Cycle Efficiency, is a metric that indicates how much time was spent adding value to a process.

 The time spent on processes and activities aimed at improving or increasing the usefulness of a product is referred to as value-added time.  

The lead time is referred to as the time between receiving an order and delivering it to the customer.  

The given information in the context is:

Value Added time = 3

  Lead time is calculated by adding all the times from the process of receiving the order to the time of completing the orders.    

Computation of Process Cycle Efficiency:

[tex]\begin{aligned}\text{Process Cycle Efficiency}&= \frac{\text{Value Added time}}{\text{Lead time}}\\\text{Process Cycle Efficiency}&= \frac{3}{2.5+5+10+1.5}\times 100\\\text{Process Cycle Efficiency}&= 15.8\%\end{aligned}[/tex]

 

Therefore, the Process Cycle Efficiency is 15.8%.  

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Thatcher Corporation’s bonds will mature in 10 years. The bonds have a face value of $1,000 and an 8% coupon rate, paid semiannually. The price of the bonds is $1,100. The bonds are callable in 5 years at a call price of $1,050. What is their yield to maturity? What is their yield to call?

Answers

To calculate the yield to maturity and yield to call of Thatcher Corporation's bonds, we need to use the present value formula. YTM refers to the rate of return an investor will earn if they hold the bond until it matures, while YTC calculates the rate of return if the bond is called by the issuer.

To calculate the yield to maturity (YTM) and yield to call (YTC) of Thatcher Corporation's bonds, we need to use the present value formula. YTM refers to the rate of return an investor will earn if they hold the bond until it matures and receive all the coupon payments as well as the face value of the bond. YTC, on the other hand, calculates the rate of return if the bond is called by the issuer.

The formula to calculate the present value of the bond is:

PV = (C/r) * (1 - (1+r)^(-n)) + (F/(1+r)^n)

Where:

PV = Present value of the bondC = Coupon paymentr = Yield to maturity or yield to calln = Number of periods (in this case, number of semiannual periods)F = Face value of the bond

By plugging in the given values, we can solve for YTM and YTC.

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The YTM is approximately 6.68% annually, and the YTC is approximately 5.78% annually.

Thatcher Corporation's bonds will mature in 10 years, have a face value of $1,000, an 8% coupon rate paid semiannually, and a current price of $1,100. The bonds are callable in 5 years at a call price of $1,050.

Calculating Yield to Maturity (YTM)

The formula for yield to maturity involves solving for the interest rate that equates the present value of all future cash flows from the bond (coupon payments and face value) to the current price of the bond.

The semiannual coupon payment is $40 ($1,000 × 8% / 2). Let's denote the number of periods (N) as 20 (10 years × 2) and the current bond price as $1,100. The yield to maturity must be calculated iteratively or using a financial calculator:

YTM ≈ 3.34% per semiannual period, which translates into a YTM of approximately 6.68% annually.

Calculating Yield to Call (YTC)

For the yield to call, we must find the rate that matches the present value of the bond being called in 5 years:

Semiannual coupon payment: $40Number of periods till call: 10 (5 years × 2)Call price: $1,050Current bond price: $1,100

YTC ≈ 2.89% per semiannual period, meaning the YTC is approximately 5.78% annually.

How should the business be developed in the future? Be specifi c and consider changes related to your supplier, the monogramming subcontractor, target customers, and products.

Answers

Answer:

Target customers and products

Explanation:

Businesses should be developed in the future along the line of its target customers and also in consideration of the type of products it produces. the main aim of every business is to meet and solve the needs of its target customers and its development should as well be tailored to always fulfill the need of its target customers.

Business are not developed based on specifics related to the supplier because the suppliers are not the end users of the project but the target customers are.

The sales manager believes at 10% increase in variable unit selling expense well increase sales volume. if the sales volume increases by 28.5% what will be the change in net operating income? Is this a good idea, why or why not?

Answers

Answer:

Do not have enough data

Explanation:

It depends on the proportion of the variable and fixed costs. We need more data such as the selling price and the exact variable and fixed costs n order to comment on this proposed idea.

In the usual ______________ procedure, parties select a disinterested and informed party or parties to serve as a referee to determine the merits of the case and make a judgment that both parties agree to honor.

Answers

Answer: Arbitration  

Explanation:

 The arbitration procedure is one of the type of private processing method that is used for resolve the various types of disputes in the court after hearing all the evidences and the reasoning.

The arbitration is one of the procedure that makes various types of decisions and the dispute is majorly submit by the parties in the form of agreement.

According to the given question, the arbitration procedure basically determining the different merit according to the case and then make their judgement.  

 Therefore, Arbitration is the correct answer.

Pear, Inc. generates a $100,000 net operating loss in the current year. Plum, Inc. generates $500,000 of taxable income. Compute the current year tax if Pear and Plum do/do not file a consolidated return.

Answers

Answer: $84,000 if consolidated; $105,000 if not consolidated.

Explanation: Reason: If consolidated, taxable income is $400,000: ($500,000 - $100,000) x 21% = $84,000. If not consolidated, Plum pays $500,000 x 21% = $105,000, and Pear will carryback or carryforward the loss if possible.

Consider a competitive market for which the quantities demanded and supplied (per year) at various prices are given as follows:

Price (dollars) Demand (millions) Supply (millions)

60 22 14

80 20 16

100 18 18

120 16 20

a. Calculate the price elasticity of demand when the price is $80 and when the price is $100.

b. Calculate the price elasticity of supply when the price is $80 and when the

price is $100.

c. What are the equilibrium price and quantity ?

d. Suppose the government sets a price ceiling of $80. Will there be a shortage,

and if so, how large will it be ?

Answers

Answer and Explanation:

A. Price elasticity of demand

Price(P0) = $80 , Q0 = 20

Price(P1) = $100 , Q1 = 18

Price elasticity of demand =

[tex]\frac{\frac{Q1-Q0}{\frac{Q1+Q0}{2} } }{\frac{P1-P0}{\frac{P1+P0}{2} } } \\\\\frac{\frac{18-20}{\frac{18+20}{2} } }{\frac{100-80}{\frac{100+80}{2} } }\\\\\frac{\frac{-2}{\frac{38}{2} } }{\frac{20}{\frac{180}{2} } }\\\\\frac{\frac{-2}{19} }{\frac{20}{90} } }\\\\-0.47[/tex]

Price elasticity of demand = 0.47

B. Price elasticity of supply

Price(P0) = $80 , Q0 = 16

Price(P1) = $100 , Q1 = 18

Price elasticity of supply =

[tex]\frac{\frac{Q1-Q0}{\frac{Q1+Q0}{2} } }{\frac{P1-P0}{\frac{P1+P0}{2} } } \\\\\frac{\frac{18-16}{\frac{18+16}{2} } }{\frac{100-80}{\frac{100+80}{2} } }\\\\\frac{\frac{2}{\frac{34}{2} } }{\frac{20}{\frac{180}{2} } }\\\\\frac{\frac{2}{17} }{\frac{20}{90} } }\\\\0.53[/tex]

Price elasticity of supply = 0.53

C. The point , where Demand and supply is equal called equilibrium price

So , $100 is equilibrium price.

D. if market price is less then equilibrium price , it is effective So, shortage (20-16) 4 units

Final answer:

a. The price elasticity of demand when the price is $80 is -0.4 and when the price is $100 is -0.08. b. The price elasticity of supply when the price is $80 and $100 is 0.5. c. The equilibrium price and quantity can be determined from the graph by identifying the point at which the demand and supply curves intersect, and from the table by finding the price where the quantity demanded equals the quantity supplied.

Explanation:

a. To calculate the price elasticity of demand, we use the formula:

Elasticity of Demand = (% Change in Quantity Demanded) / (% Change in Price)

Using the given information, at a price of $80, the quantity demanded is 20 million and at a price of $100, the quantity demanded is 18 million. The % change in quantity demanded is -10% and the % change in price is 25%. Plugging these values into the formula, we get:

Elasticity of Demand ($80) = (-10%) / (25%) = -0.4

Elasticity of Demand ($100) = (-2%) / (25%) = -0.08

b. To calculate the price elasticity of supply, we use the same formula:

Elasticity of Supply = (% Change in Quantity Supplied) / (% Change in Price)

Using the given information, at a price of $80, the quantity supplied is 16 million and at a price of $100, the quantity supplied is 18 million. The % change in quantity supplied is 12.5% and the % change in price is 25%. Plugging these values into the formula, we get:

Elasticity of Supply ($80) = (12.5%) / (25%) = 0.5

Elasticity of Supply ($100) = (12.5%) / (25%) = 0.5

c. The equilibrium price and quantity can be determined from the graph by identifying the point at which the demand and supply curves intersect. This represents the point where the quantity demanded equals the quantity supplied, and thus the market is in equilibrium. From the table, we can determine the equilibrium price and quantity by finding the price where the quantity demanded equals the quantity supplied.

d. To determine the quantities demanded and supplied at a price of $120, we can use the table. At a price of $120, the quantity demanded is 16 million and the quantity supplied is 20 million. Since the quantity demanded is less than the quantity supplied, there will be a surplus. The size of the surplus is the difference between the quantity supplied and the quantity demanded, which is 20 - 16 = 4 million.

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Myriam is analyzing the gender roles of men and women in management in the United States and comparing them to the gender roles in management in Japan. She is surveying fifty male and fifty female managers in each country to compare their daily behavior. Myriam's study exemplifies

Answers

Options:

A) anthropology B) psychology C) archaeology D) political science E) corporate strategy Answer

Answer:A) Anthropology

Explanation: Anthropology is stern used to describe the study of humans,the human Behavior and the how humans Interaction as it relates to Premtive times, the present times and the in the future.

Anthropology can be classified into four known as

Biological anthropology(a class or type of anthropology which deals with the systematic study of humans based biologically), cultural anthropology(is a type of anthropology which deals with the study of the cultural aspects of difference among humans)

linguistic anthropology(is a type of anthropology which studies the impact and influence of language in the lives of humans)

Archaeology(is a type of anthropology which deals with the study of human activities through the analysis of material cultures)

MYRIAM'S STUDY EXEMPLIFIES ANTHROPOLOGY.

Final answer:

Myriam's research, which analyzes gender roles in management across the United States and Japan, demonstrates a social studies approach to understanding occupational sorting, gender stratification, and cultural influences on leadership behavior.

Explanation:

Myriam's study is a clear example of cross-cultural analysis in the field of social studies, particularly focusing on gender roles in management positions within two different cultures, the United States and Japan. By surveying male and female managers in each country, Myriam is aiming to understand how cultural norms affect the behavior and potentially the leadership styles of managers in their respective countries. This kind of study dives into concepts such as occupational sorting, gender stratification, and the glass ceiling phenomenon which are pertinent to the understanding of gender roles in professional settings.

Research has shown that there are inherent differences in the way men and women may perform in management roles. Women, for example, have been found more likely to practice an interpersonal style of leadership, focusing on the morale and welfare of employees, whereas men may be more task-oriented. However, these differences are often less pronounced within the organizational studies than they are in laboratory or survey research, suggesting that cultural expectations and organizational culture both play a significant role in shaping managerial behavior.

Cultural anthropologists and other social scientists study how people interact with the gender norms and practices within their societies. This involves exploring how gender identities are shaped within various realms like politics, law, and medicine, and how individuals might confirm to or transform the gendered expectations prevalent in their cultures. Myriam's study draws on these concepts, aiming to offer insights into how gender roles are enacted and potentially vary between different cultural contexts.

Which would you rather​ have: a daily compounded rate of 0.045​%, a weekly compounded rate of 0.305%, a monthly compounded rate of 1.55%, a quarterly compounded rater of 4.25​%, a semiannually compounded rate of 8​%, or an annually compounded rate of 18%?What is the effective annual (EAR) of a daily compounded rate of 0.050%?


_____(round to two decimal places)

Answers

Answer:

Calculations are listed below.

Explanation:

To compare each rate, we will calculate the real annual rate for each one.

Annual rate= [(1+i)^n] - 1

A) daily compounded rate of 0.045​%

Annual rate= {(1.00045^365)-1}*100= 17.85%

B) A weekly compounded rate of 0.305%

Annual rate= {[(1.0035^52)-1]}*100= 19.92%

C) A monthly compounded rate of 1.55%.

Annual rate= [(1.0155^12)-1]*100= 20.27%

D) A quarterly compounded rater of 4.25​%

Annual rate= [(1.0425^4)-1]*100= 18.11%

E) A semiannually compounded rate of 8​%

Annual rate= [(1.08^2)-1]*100= 16.64%

F) An annually compounded rate of 18%.

The best rate for investment is a monthly compounded rate of 1.55%.

G) What is the effective annual (EAR) of a daily compounded rate of 0.050%?

Annual rate= [(1.00050^365)-1]*100= 20%

Lake Sales had $2,200,000 in sales last month. The contribution margin ratio was 30% and operating profits were $180,000. What sales volume does Lake's need to yield a $240,000 operating profit

Answers

Final answer:

Lake Sales needs a sales volume of at least $2,033,333.33 to yield an operating profit of $240,000. This calculation was reached by first identifying the company's fixed costs and then using this information along with the contribution margin ratio and desired operating profit to find the required sales volume.

Explanation:

The question first requires us to understand the definition of contribution margin ratio. It is defined as the profit per item or unit sold after variable costs are deducted from the sales price, shown as a percentage. In this case, the contribution margin ratio is 30% which means that 30% of each dollar in sales is contributing to cover the fixed costs and the remaining to profit.

Given that Lake Sales had operating profits of $180,000 on sales of $2,200,000, we can first find the fixed costs. Fixed costs can be calculated as sales - (sales * contribution margin ratio) - operating profits, which equates to $2,200,000 - (0.3 * $2,200,000) - $180,000 = $370,000.

Knowing this, we can calculate the sales volume required to reach a certain operating profit. The formula is Fixed costs + Desired operating profit / Contribution margin ratio, substituting gives us the required sales volume as ($370,000 + $240,000) / 0.3 = $2,033,333.33. Therefore, Lake Sales would need a sales volume of at least $2,033,333.33 to yield an operating profit of $240,000.

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Mazeppa Corporation sells relays at a selling price of $28 per unit. The company's cost per unit, based on full capacity of 160,000 units, is as follows:

Direct materials $8

Direct Labor $6

Overhead (2/3 of which is variable) $9

Mazeppa has been approached by a distributor in Montana offering to buy a special order consisting of 30,000 relays. Mazeppa has the capacity to fill the order. However, it will incur an additional shipping cost of $2 for each relay it sells to the distributor.

a.
Assume that Mazeppa is currently operating at a level of 100,000 units. What unit price should it charge the distributor if it wishes to increase operating income by $5 for each unit included in the special order?(Do not round intermediate calculations.)

At a current operating level of 100,000 units, the company will not have to turn away any of its regular customers in order to fill the special order. If it wishes to increase operating income by_____ per unit included in the special order, it only needs to generate a contribution margin per unit of ______. Thus, the selling price per unit included in the special order is ________, as shown below:

Selling price: credit ________

Less: Direct labor________ Debit

Variable overhead _________ Debit

Additional Shipping Costs __________ Debit

Contribution Margin per unit _________

b.
Assume that Mazeppa is currently operating at full capacity. To fill the special order, regular customers will have to be turned away. Now what unit price should it charge the distributor if it wishes to increase total operating income by $60,000 more than it would be without accepting the special order? (Do not round intermediate calculations.)

In order for the company to increase its operating income $60,000 above what it would be without the order the contribution margin per unit included with the special order must be $2 per unit more ($2x30,000 units= $60,000) than the normal contribution margin. The normal contribution margin is the sales price, $28, less all variable costs [ ______ +______ +(2/3x________)], or $8. Thus, the selling price of the special order must cover the additional shipping costs, and still result in a contribution margin of _______ (_____ normal +$2 additional requirement).Therefore, a selling price of _______ is required, as shown belwo:

Selling price credit ___________

Less: Direct materials __________ debit

Variable overhead _________ debit

Additional Shipping costs __________ debit

Contribution margin per unit ____________

Answers

Solution and explanantion:

Answer A  

The Relevant cost of special order  

Direct material         6  

Direct Labor              4  

Overhead (9*2/3)           6  

Shipping Cost          2  

Total cost                 18  

Add: Profit Increase in operating Income 3  

Therefore, the Price to be charged 21    

Answer B  

The relevant total cost (18*30000)                 540000  

The loss of contribution magin (28-18)*30000 300000  

The desired Increase in operating Income           60000  

The total price                                                  900000  

The No.of Units                                                     30000  

Therefore, the Price to be charged per unit 30

Panda Corporation owns 90% of Squirrel Inc.'s outstanding common stock. The carrying value of the investment in Sam is $180,000 and the fair value is $260,000. Panda sells half its Squirrel Inc. shares for $120,000. What is the carrying value of the remaining shares?

Answers

Answer:

The remaining shares should be carried at its fair value.

In this case then,  the fair value of the remaining shares = $260,000*(1-0.5) = $130,000

Explanation:

According to IFRS 3(Revised), A certain group may decide to sell its controlling interest in a subsidiary but retain significant influence in the form of an associate, or retain only a financial asset. If it does so, the retained interest is remeasured to fair value, and any gain or loss compared to book value is recognised as part of the gain or loss on disposal of the subsidiary.

Final answer:

The carrying value of the remaining shares after Panda Corporation sells half of its Squirrel Inc. shares is $90,000, which is half of the original carrying value because the carrying value per share remains unchanged.

Explanation:

To determine the carrying value of the remaining shares after Panda Corporation sells half of its shares in Squirrel Inc., we need to calculate how the sale affects the original carrying value. The carrying value of the investment was $180,000 for 90% ownership. Since Panda Corporation is selling half of its stocks, it now owns 45% of Squirrel Inc. The sale does not change the carrying value per share; therefore, the total carrying value of the remaining shares is simply half of the original carrying value due to the sale of half the ownership. Hence, the carrying value of the remaining shares is $180,000 / 2 = $90,000.

Dan's Independent Book Store is trying to decide on how many copies of a book to purchase at the start of the upcoming selling season. The book retails at $28.00. The publisher sells the book to Dan at $20.00. Dan will dispose of all of the unsold copies of the book at 50% off the retail price, at the end of the season. Dan estimates that demand for this book during the season is Normal with a mean of 1000 and a standard deviation of 250. How many copies should Dan order so as to maximize expected profit?

a. 1340

b. 1045

c. 1020

d. 1000

e. 1125

f. 1375

Answers

Answer:

The answer is b as he should order 1045 copies to maximize his profits.

Explanation:

As

[tex]CR=\frac{C_{u} }{C_{o}+C_{u} }[/tex]

So,

Given :

[tex]C_{o} =20-14=6[/tex]

[tex]C_{u} =28-20=8[/tex]

Thus

[tex]CR=\frac{8 }{6+8 }[/tex]

     [tex]=57.14\%[/tex]

thus      [tex]Q^{*} =Norm.inu(0.5714,1000,250)[/tex]

                 [tex]=1045.0032[/tex]

                  ≈ [tex]1045[/tex]

Which is option b.

Using the Newsvendor model, Dan should order 1045 copies of the book to maximize expected profit.  thus the correct answer is b.

To determine the optimal number of copies Dan should order to maximize expected profit, we use the Newsvendor model. The critical ratio in this model helps in finding the order quantity that balances the cost of understocking and overstocking.

Step 1: Calculate the overstocking cost (Co) and understocking cost (Cu).

Overstocking Cost (Co): The difference between the cost price and the discounted selling price: Co = $20 - ($28 * 0.50) = $20 - $14 = $6Understocking Cost (Cu): The difference between the retail price and the cost price: Cu = $28 - $20 = $8

Step 2: Find the critical ratio (CR): CR = Cu / (Co + Cu) = $8 / ($6 + $8) = $8 / $14 = 0.5714

Step 3: Use the critical ratio to find the Z-score corresponding to 0.5714, which is approximately 0.19.

Step 4: Calculate the optimal order quantity (Q*) using the Z-score, mean, and standard deviation of the demand distribution:

Q* = μ + Z * σ = 1000 + 0.19 * 250 = 1000 + 47.5 = 1047.5

Since we cannot order a fraction of a book, we'll round to the nearest whole number, 1048. However, the closest option given is 1045.

Therefore, Dan should order 1045 copies to maximize his expected profit.

Prepare a pro forma balance sheet, assuming a sales increase of 15 percent, no new external debt or equity financing, and a constant payout ratio. (Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16.)

Answers

Answer:

pro forma Balance sheet

                             old increased

   

assets    

non current assets   37800 43470

net PPE                   37800 43470

Current assets   15400 17710

Inventory          9000 10350

Accounts receivable  3900 4485

cash                      2500  2875

   

total assets           53200 61180

   

Equity & Liabilities    

common stock    15000 15000

retained earnings   6800 13930

total                           21800 28930

Liabilities    

long term debt   24000 24000

   

Current liabilities   7400 7760

Accounts payable   2400 2760

notes payable   5000 5000

   

total                             53200 60690

EFN = 61180 - 60690 = 490

PAYOUT RATIO = dividends / net income

additions to retained earnings = net income less dividends

Explanation

Retained earnings = old retained earnings plus additions to retained earnings = 6800 + 7130 =13930

Missing parts of the Question

Consider the following income statement for the Heir Jordan Corporation:

 

HEIR JORDAN CORPORATION

Income Statement

 Sales     $ 48,500  

 Costs      34,500  

 Taxable income     $ 14,000  

 Taxes (35%)      4,900  

 Net income     $ 9,100  

     Dividends $ 2,900      

     Addition to retained earnings  6,200      

 

The balance sheet for the Heir Jordan Corporation follows.

 

HEIR JORDAN CORPORATION

Balance Sheet

Assets  Liabilities and Owners’ Equity  

 Current assets      Current liabilities    

   Cash $ 2,500      Accounts payable $ 2,400  

   Accounts receivable  3,900      Notes payable  5,000  

   Inventory  9,000        Total $ 7,400  

     Total $ 15,400    Long-term debt $ 24,000  

 Owners’ equity    

 Fixed assets        Common stock and paid-in surplus $ 15,000  

   Net plant and equipment $ 37,800      Retained earnings  6,800  

     Total $ 21,800  

 Total assets $ 53,200    Total liabilities and owners’ equity $ 53,200  

   

1.Prepare a pro forma balance sheet, assuming a 10 percent increase in sales, no new external debt or equity financing, and a constant payout ratio. (Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16.)

2.Calculate the EFN. (Negative amount should be indicated by a minus sign. Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)

Regal Health Plans issued a ten-year, 12 percent annual coupon bond a few years ago. The bond now sells for $1,100. The bond has a call provision that allows Regal to call the bond in four years at a call price of $1,060. The bond has a cell provision that allows Regal to call the bond in four years at the call price of $1,060.


a. What is the bond's yield to maturity?

b. What is the bond's yield to call?

Answers

Answer:

The solution to the given problem is done in excel and an image of the solution is attached.

What is the bond's yield to maturity?

10.35%

What is the bond's yield to call?

10.13%

please find the attached for the solution

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