Physical capital differs from raw materials in the sense that raw materials A. have a longer useful life in production B. are considered human capital C. cannot be used to produce goods and services D. are used up in production E. are not a resource used in production

Answer:

correct option is e. -$100,000

Explanation:

given data

purchase time period = 5 year

property purchased = $250,000

current market value = $100,000

solution

we know property is 5 year old so here salvage value of  building that would be realized when there is not engaged in any new project that shall be taken as a opportunity cost

so that  it will be taken as here cash outflows

so correct option is e. -$100,000

Answer:

The correct answer is letter "B": Epicurus.

Explanation:

Greek philosopher Epicurus (341 b.C. - 270 a.C.) was immortalized in the Latin poem "On the nature of things" -Lucrecio- in which Epicurus is attributed that the object of wisdom is to suppress the obstacles that oppose to happiness. This does not imply the pursue of unbridled pleasure, but of a measured lifestyle in which the spirit can enjoy friendship and the cultivation of knowledge.

Answer:

$22.2222, $9.5238, respectively

Explanation:

The market-to-book ratio is given by a share's market value divided by its book value, if shares are selling for $100 on the market, the book value is:

[tex]B = \frac{\$100}{4.5}=\$22.2222[/tex]

The price to earnings ratio (PE ratio) is determined as a share's price divided by the earnings per share. Earnings per share are:

[tex]E=\frac{\$100}{10.5}\\E=\$9.5238[/tex]

The book value per share and earnings per share are $22.2222, $9.5238, respectively

Answer:

40%

Explanation:

Given that,

Carlin Company has;

Total assets = $1,000,000

Liabilities = $400,000

Equity = $600,000

Total debt = $400,000

Therefore,

Debt ratio = Total debt ÷ Total assets

                 = $400,000 ÷ $1,000,000

                 = 0.4 or 40 percent

Hence, the debt ratio of Carlin Company is 40 percent.

This means that 40% of its total assets are financed by debt, while the remaining 60% is financed by equity.

The debt ratio is a measure of the proportion of a company's assets that are financed by debt (liabilities).

It is calculated as:

Debt Ratio = (Total Liabilities / Total Assets) * 100%

In this case, Carlin Company has:

- Total Assets = $1,000,000

- Liabilities = $400,000

Now, let's calculate the debt ratio:

Debt Ratio = ($400,000 / $1,000,000) * 100%

Debt Ratio = (0.4) * 100%

Debt Ratio = 40%

So, Carlin Company's debt ratio is 40%.

For similar questions on total assets

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Answer:

The correct answer is letter "A": Oracle.

Explanation:

Dynamic-complex organizations are those with diverse operations that are constantly changing because of the rapid development of their industry. Firms that fall into this category are mainly technological which products tend to have a short life cycle.

Thus, American cloud-solutions company Oracle can be described as one having dynamic-complex processes.

Final answer:

When buying equipment on account, a business debits the asset account for equipment and credits the liability account, reflecting an increase in assets and liabilities respectively. This maintains the balance in the T-account and adheres to the accounting equation.

Explanation:

Understanding T-Accounts and Transactions

When a business bought equipment on account, it means that the business acquired equipment without immediate cash payment, promising to pay the supplier in the future. In accounting, this transaction is recorded in T-accounts by debiting the asset account for the equipment, as it represents something of value the business now owns. Simultaneously, the liability account is credited, reflecting the business's obligation to pay the supplier. Debiting increases the asset's balance, while crediting increases the liabilities, keeping the accounting equation (Assets = Liabilities + Owner's Equity) in balance.

For example, if a company purchases a $5,000 piece of equipment on account, the equipment account (asset) is debited by $5,000, and accounts payable (liability) is credited by $5,000.

T-Account Structure and Bank's Balance Sheet

The T-account layout includes assets on the left and liabilities and owner's equity (net worth) on the right. A bank uses T-accounts to manage and track its financial instruments such as loans, reserves, and securities. A bank's balance sheet also reflects these categories with assets like cash and loans made, liabilities such as customer deposits, and the net worth which is the difference between total assets and total liabilities and is also known as bank capital.

Answer:

When initially converting the dollars to Danish Kroner you will receive;

DKK 5,333.33

Explanation:

The bid price can be defined as the price that buyers are willing to pay for a currency while the ask price is the price that sellers are willing to take for it. In our case;

The bank's bid rate for the Danish Kroner=$0.1875

1 Danish Kroner=$0.1875

This means to convert $1,000 to Danish Kroner, you are selling the Us dollar and buying the Danish Kroner. To buy the Danish Kroner we use the bid rate of $0.1875

Therefor $1,000=(1,000/0.1875)=DKK 5,333.33

But immediately after conversion, you get an emergency that needs your to change your currency back to dollars as follows;

We will utilize the bank's ask rate, for example

1 Danish Kroner=$0.1895

Therefor DKK 5,333.33=(5,333.33×0.1895)=$1,010.67

When initially converting the dollars to Danish Kroner you will receive  

DKK 5,333.33

Answer:

d. $65,490

Explanation:

A cash flow statement (CFS) is a financial statement shows the amount of cash and cash equivalents that has entered and left an organisation. It only deals in cash and cash equivalents.

From the question, the sale for cash of office equipment with a book value of $59,856 at profit of $5,634 will be recorded in the Cash flows from investing activities section of the CFS based on the actual cash that entered the company. In this case, the total cash received from the sale and which is the actual cash that entered the company in respect of this transaction is the addition of the book value of $59,856 and the gain of $5,634 which is approximately $65,490.

Therefore, the total amount reported in the Cash flows from investing activities section of the statement of cash flows is $65,490.

I wish you the best.

Final answer:

To calculate the income and payroll taxes for the January 2016 pay period, we need to consider the tax rates and deductions provided. The income taxes are $152,500 and the payroll taxes are $68,070. We can record the journal entries for the salaries and payroll tax expenses.

Explanation:

To calculate the income and payroll taxes for the January 2016 pay period, we need to consider the various tax rates and deductions provided. The salaries for the pay period are $500,000. The federal income taxes to be withheld are $100,000. The federal unemployment tax rate is 0.60%, state unemployment tax rate is 5.40%, social security tax rate is 6.20%, and medicare tax rate is 1.45%.

To calculate the income taxes, we multiply the gross salary by the federal income tax rate: $500,000 * 0.305 = $152,500.

To calculate the payroll taxes, we multiply the gross salary by each respective tax rate: federal unemployment tax: $500,000 * 0.006 = $3,000, state unemployment tax: ($500,000 - $3,000) * 0.054 = $26,820, social security tax: $500,000 * 0.062 = $31,000, medicare tax: $500,000 * 0.0145 = $7,250.

To record the journal entries, we will debit Salaries expense for $500,000 and credit Salaries payable for $500,000. We will also debit Payroll tax expense for $68,070 ($3,000 + $26,820 + $31,000 + $7,250) and credit Payroll taxes payable for $68,070.

To calculate the return on equity (ROE), you need to multiply the equity multiplier (1.49), the total asset turnover (1.50), and the profit margin (5.9 percent). This will yield the ROE which should be represented in a percentage form.

The subject of the question refers to three key financial indicators: equity multiplier, total asset turnover, and profit margin.

The return on equity (ROE) can be calculated by multiplying these three values together.

In this case, the equity multiplier of Roten Rooters, Inc., is 1.49, the total asset turnover is 1.50, and the profit margin is 5.9 percent (or 0.059 in decimal form).

Therefore, you can calculate ROE by following this formula: Equity Multiplier ×Total Asset Turnover ×Profit Margin.

So, 1.49 (Equity Multiplier) ×1.50 (Total Asset Turnover) × 0.059 (Profit Margin) = _______. Calculate this to get your ROE.

This will yield the ROE in decimal form, which can be converted to a percentage by multiplying by 100.

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Answer:

b. As income increases, the quantity demanded of food decrease

Explanation:

food weights for individuals whose income is sufficient enought to keep them healty and feed will not increase their food consumption much else. That's because, their already have it covered and want to saisfy new needs

The demand for food is only high at low levels of income.

Explanation:

Based on the given statement, Carol Bates is very much interested in grabbing the latest gadgets. It means that,

All the above qualities describes that Carol Bates is innovative.

Answer:

c. demand decreases and supply increases

Explanation:

Equilibrium level of output refers to that level of output at which demand equals supply.

If demand decreases, the demand curve will experience a leftward shift. When supply increases, the supply curve shifts to the right. This results into suppliers supplying more and customers demanding lesser.

This will lead to a decrease in equilibrium price but in such a case, the effect on equilibrium quantity cannot be determined i.e the output would be indeterminate.

When both demand and supply increase, the effect on equilibrium output is considered indeterminate due to multiple possible outcomes. It can stay the same, increase, or decrease depending on whether the increase in demand is equal to, is greater than, or falls short of the increase in supply. The elasticity of demand can also play a role.

The subject matter is concerned with the effect on equilibrium output when there is a shift in both demand and supply. Among the provided options, the effect on equilibrium output would be indeterminate in case 'a', where both demand and supply increase. The reason is as follows:

Because of multiple possible outcomes, the effect on the equilibrium output is said to be indeterminate in this scenario. It's also important to note that elasticity of demand can also influence the change in equilibrium price and quantity.

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Answer:

The answer is B. Out of labor force.

Explanation:

Answer:

Cash disbursements for insurance would be $ 168,700.

Explanation:

In accrual based accounting expenses are recorded when they are incurred. The payment against item purchased does not make it qualified to be recorded as expense. Any advance payment made is recognize as asset untill performance obligation has been completed. So in order to determine amount of payment we will use following accounting equation.

Payments = Prepaid current period + expenses - opening prepaid balance

Payments = 197,000 + 62,000 - 90,300 = $ 168,700

Answer: D. Moral relativism

Explanation: The theory of moral relativism helps resolves issues bordering on truth and falsehood. It states that the truth or falsity of moral judgments, or their justification, is not absolute or universal, but is relative to the traditions, convictions, or practices of a group of persons concerned. With respect to justification, it says that judgment may be justified in one society but not in another. Here, no standpoint is uniquely privileged over all others, Pratt's, the investors or parents as the case may be.

Answer:

The correct answer is letter "B": 80 Percent Rule.

Explanation:

The Pareto Principle -also known as the 80-20 rule- states that 80% of the results are attributable to 20% of the causes. It is a guide that helps people to focus their efforts on the 20% that is important knowing the other 80% is of minor consequence. The Pareto Principle was developed by 20th-century business scholar Joseph Juran (1904-2008) who named the rule after Italian economist Vilfredo Pareto.

Answer:

$52,238.26

Explanation:

Since he is going to withdraw annually starting today over the next four years, the formula to use to calculate how much to withdraw a year is the formula for annuity due.

Basically, annuity refers to financial investment that pays investors a fixed stream of amount for a specified period. It of two types: ordinary annuity that pays at the end of the period, and annuity due that pays at beginning of the period.

Since our focus here is annuity due, we employ the following annuity due formula:

PV = P × [{1 - [1 ÷ (1+r)]^n} ÷ r] × (1+r)  ....................................... (1)

Where

A

PV = Present value of an annuity due = $200,000

P = yearly withdrawal  = ?

r = interest rate  = 3% = 0.03

n = number of years = 4

Therefore, we have:

200,000 = P × [{1 - [1 ÷ (1+0.03)]^4} ÷ 0.03] × (1+0.03)

200,000 = P × [{1 - [1 ÷ (1.03)]^4} ÷ 0.03] × (1.03)

200,000 = P × [{1 - [1 ÷ 1.12550881]} ÷ 0.03] × (1.03)

200,000 = P × [{1 - 0.888487047915689} ÷ 0.03] × (1.03)

200,000 = P × [0.111512952084311 ÷ 0.03] × (1.03)

200,000 = P × 3.71709840281037 × 1.03

200,000 = P × 3.82861135489468  

Rearranging, we have:

P = 200,000 ÷ 3.82861135489468

P =  52,238.26  

Therefore, $52,238.26 can be withdrawn a year.

Answer:

a) Operating Income = $73,000

b) Net income before income tax = $25,500

Explanation:

First part of the question is to determine the operating income or loss of the business

It is calculated as follows

Particulars                                          Amount

Sales Revenue                                  $460,000

Subtract: Cost of goods sold           ($240,000)

General and Administrative exp.       ($56,000)

Restructuring Costs                             ($58,000)

Selling Expenses                                  ($33,000)

Operating Income                             $73,000

Second part is to determine the income or loss before income taxes

Particulars                                            Amount

Operating Income                                 $73,000

Add: Interest Revenue                         $6,500

Deduct:Loss on sales of investment  ($54,000)

Income before Income Tax                  $25,500

Finally, the Net Income or loss after Income tax

$25,500 x .25 = $6,375

The operating income is $73,000 and the income before income taxes is $25,500. The income tax expense is $6,375.

The operating income (loss) can be determined by subtracting the cost of goods sold and operating expenses from the sales revenue. In this case, the operating income (loss) would be $460,000 - $240,000 - $56,000 - $58,000 - $33,000 = $73,000 operating income.

The income (loss) before income taxes can be calculated by subtracting the loss on sale of investments and the interest revenue from the operating income (loss). In this case, the income (loss) before income taxes would be $73,000 - $54,000 + $6,500 = $25,500 income before income taxes.

To determine the income tax expense, we need to multiply the income (loss) before income taxes by the income tax rate of 25%. Therefore, the income tax expense would be $25,500 x 0.25 = $6,375 income tax expense.

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Answer:

Option (c) is correct.

Explanation:

Given that,

Variable production costs = $52 per unit

selling and admin. expenses = $18 per unit sold

Fixed production costs = $240,000

Fixed selling and admin. expenses = $180,000

Units produced = 12,000

Units sold = 7,000

Therefore,

Cost of ending inventory:

= (Units produced - Units sold) × Variable production costs per unit

= (12,000 - 7,000) × $52

= 5,000 × $52

= $260,000

The cost of ending inventory for Sanders using the variable costing method is $260,000.

The cost of ending inventory for Sanders using the variable costing method can be calculated by multiplying the number of units in ending inventory by the variable production cost per unit. In this case, the number of units in ending inventory would be the difference between the units produced and the units sold, which is 12,000 - 7,000 = 5,000 units. The variable production cost per unit is $52. Therefore, the cost of ending inventory would be 5,000 units x $52 per unit = $260,000.

Answer:

The answer is laissez-faire leadership style

Explanation:

In laissez-faire leadership style the leader gives authority to employees, subordinates are allowed to work as they choose with a minimum interference. Communication flows horizontally in a firm that uses this leadership style.

Answer:

Manufacturing cost= $29 per unit

Explanation:

Giving the following information:

Market research indicates that these headphones would sell well in the market priced at $34.80 each. Domingo desires an operating profit of 20 percent of costs.

To calculate the cost we need to use the following formula:

manufacturing cost= selling price/ (1 + mark up) = 34.8/1.20= $29

The highest acceptable manufacturing cost for Domingo Corporation to produce wireless headphones is $29.00.

To determine the highest acceptable manufacturing cost for the wireless headphones, we need to calculate the target cost. The operating profit desired by Domingo is 20% of the costs. So, we can calculate the target cost as follows:

Target cost = Desired profit / Percentage of profit

In this case, the desired profit is 20% of the cost, and the cost is the manufacturing cost. Let's calculate:

Target cost = ($34.80 / 1.2)

Target cost = $29.00

Therefore, the highest acceptable manufacturing cost for which Domingo would be willing to produce the headphones is $29.00.

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Answer:

$2.579 million

Explanation:

To obtain the real worth of the contract, the $0.9 million payment must be brought back by one period at a 12% rate while the $1.6 million payment must be brought back by  two periods at a 12% rate. The present value of the contract is:

[tex]P = 0.5+\frac{0.9}{(1+0.12)} +\frac{1.6}{(1+0.12)^2}\\P=\$2.579\ million[/tex]

Global Enterprises' contract is actually worth $2.579 million.

Closing entries zero out the temporary accounts (revenues, expenses, and dividends) for the new fiscal year. In this case, the appropriate entries include debits to Sales Revenue and Other Revenue, a credit to Income Summary for the sum of those amounts, debits to Income Summary and credits to Cost of Goods Sold and Other Expenses, a debit to Retained Earnings and matching credit to Income Summary, and finally a debit to Retained Earnings and credit to Dividends.

The closing entries in accounting purposefully zero out the balances of businesses' temporary accounts (revenues and expenses) to start fresh in the new fiscal year. Dividends are also temporary accounts treated the same way, reducing retained earnings without affecting income. Considering the given figures, the appropriate closing entries for Armstrong Corporation would be as follows:

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Answer:

The correct answer is B.

Explanation:

Giving the following information:

Basic models sell for $ 44 per unit with variable costs of $ 25 per unit. Deluxe models sell for $ 52 per unit with variable costs of $ 25 per unit. Total fixed costs for the company are $1,323. Gabe Industries typically sells three Basic models for every Deluxe model.

First, we need to calculate the weighted sales participation:

Basic= 3/4= 0.75

Deluxe= 1/4= 0.25

Now, we need to calculate the weighted average selling price and variable cost:

weighted average selling price= (selling price* weighted sales participation)= (44*0.75 + 52*0.25)= 46

weighted average variable cost= (variable cost* weighted sales participation)= (25*0.75 + 25*0.25)= 25

Now, we can calculate the break-even point in units:

Break-even point (units)= Total fixed costs / (weighted average selling price - weighted average variable expense)

Break-even point= 1,323/ (46 - 25)= 63 units

Answer:

Location plays a pivotal role in development of business for both manufacturing and service industry. There are many factors which are directly affect the decisions related to the strategy of business.

Few of them are briefly discussed.

1. Competition

The competition especially in service and retail industry is primarily dependent on location. If you are the only player in the locality then you can have competitive advantage over others. Also some firms prefer the clustering strategy and select location where competition is fierce.

2. Labor

The labor in most of the manufacturing industries will be from local neighborhood and if the business require labor intensive with particular skills, the location will definitely affect the strategic decisions.

3. Logistics

Manufacturing industries are mainly dependent on the inbound logistics as they will supply raw materials and will be converted into products. The proximity of the raw materials plays in important role while deciding the location of a business.

4. Political Risk

If the location where a firm wants to operate has political risks involved, it definitely will consider other option. Thus it also plays an important role for selecting the location.

5. Community

The ethnicity and overall demography of the community can affect the performance of the business and thus must be accounted for while developing a business strategy.

6. Taxation and Government Policies

Some governments have developed industrial states and zones where tax rebates are offered and industries are clustered with better infrastructure. Thus it also becomes an important factor to be considered.

These are some of the factors which affect the location strategy.

Importance of having location strategy

As it is evident from the above mentioned factors that location strategy can play an important role in deciding what kind of business a firm is looking into and how it will be done. Also location strategy becomes important because it has many factors which will affect the unit cost of the product being manufactured. The pricing and marketing strategy will also depend on the location.

Therefore, almost all the functions of a business are affected by the location strategy which makes it important to develop after careful analysis.

Answer:

increase worker productivity.

Explanation:

The OECD defines human capital as “the knowledge, skills, competencies and other attributes embodied in individuals or groups of individuals acquired during their life and used to produce goods, services or ideas in market circumstances”.

If the skills ,knowledge and competences of labour increases, it should lead to an increase in labour productivity.

I hope my answer helps you

Answer:

he need to invest $13,241 each year to achieve his goal

Explanation:

Target Saving Amount = Future value = F = $1,500,000

Number of years = n = 30 years

Inyterest rate = r = 8% = 0.08

Invetment to be made = P = ?

Use following formula to calculate Invetment amount

F = P x ([1 + r]^n - 1 )/r

P = F / ([1 + r]^n - 1 )/r

P = 1,500,000 / ([1 + 0.08]^30 - 1 )/0.08

P = 1,500,000 / 113.2832

P = 13241.15

Answer:

b. real-time reporting as and when significant events occur and whenever required.

Explanation:

The aim of an AIS is to gather, archive, analyze and report on financial and accountant data that management or other parties involved may use in order to carry management decisions. Only the container for data storage is a database A database may be a computer, a structured data system, or a cabinet.

Answer:

1.- Direct, the nurses wages are linked to the deparment

2.-Direct, the cost of the drug for the patient will be linked to it

3.-Indirect there is no direct relationship between the heat cost and the patient

4.-Indirect as is cannot be linked to all patient is indirect overhead

5.-Indirect as is cannot be linked to a patient is indirect overhead

6.-Indirect as is cannot be linked to a patient is indirect overhead

7.-Direct as the particular patient is the one requiring this test

8.-Direct as this cost can be linked to a study related to the department activity

Explanation:

Final answer:

Costs at Northwest Hospital can be categorized as direct (D) or indirect (I) based on their relation to specific cost objects. Direct costs are easily attributable and indirect costs are more general across the institution, such as administrative salaries or facility-wide expenses.

Explanation:

Identifying whether a cost is direct or indirect for a specified cost object at Northwest Hospital involves understanding their correlation. A direct cost can be easily attributed to a cost object, whereas an indirect cost is not directly tied to a specific cost object and often relates to supporting the organization as a whole.

D: The wages of pediatric nurses are a direct cost to the Pediatric department because they work specifically in that area.

D: Prescription drugs are a direct cost to a particular patient when they are specifically for that patient's treatment.

I: Heating the hospital would be considered an indirect cost to the pediatric patient, as it is a facility-wide expense.

I: The salary of the head of pediatrics is an indirect cost to the pediatric patient since it is a general administrative cost.

I: The salary of the head of pediatrics is also an indirect cost to the particular pediatric patient, again due to its administrative nature.

I: Hospital chaplain's salary is an indirect cost to a particular patient since the chaplain serves the whole institution.

D: Lab tests by outside contractor are a direct cost to a particular patient when they are ordered for that patient's diagnosis or treatment.

D: Lab tests by outside contractor are a direct cost to a particular department if they are specific to their operations.