Pot Co. holds 90% of the common stock of Skillet Co. During 2013, Pot reported sales of $1,120,000 and cost of goods sold of $840,000. For this same period, Skillet had sales of $420,000 and cost of goods sold of $252,000. Included in the amounts for Skillet's sales were Skillet's sales of merchandise to Pot for $140,000. There were no sales from Pot to Skillet. Intra-entity sales had the same markup as sales to outsiders. Pot still had 40% of the intra-entity sales as inventory at the end of 2013. What are consolidated sales and cost of goods sold for 2013

Answer:

Profit     For Toot   $ 780,000      

Profit     For TIX   $ 140,000

Explanation:

The predetermined overhead rate= Administrative costs / Total Users

                      =$ 480,000/24,000= 20

Social Media, Inc. (SMI)

                                  Toot!           TiX             Total

Users                         9,000       15,000        24,000

Revenues            $ 1,200,000  $ 800,000  $ 2,000,000

Engineering hours    10,000       6,000           16,000

Engineering cost  $ 240,000  $ 360,000  $ 600,000

Administrative costs                                        $ 480,000

Applying Rate

Administrative costs $ 180,000   $ 300,000  $ 480,000  

Profit                       $ 780,000        $ 140,000     $ 920,000

Answer:

a) Predetermined Overhead rate = $20

b)                                                     Toot!          TiX

   Profit                                         $780,000   $140,000

Explanation:

Predetermined Overhead rate = total cost / basis

                                                   = $480,000/24,000

                                                   = $20

the denominator 'basis' refers to what is used to allocate the cost between the two services.

b)                                               Toot!            TiX

Revenues                              $1,200,000    $800,000

Engineering Cost               - $240,000      $360,000

Admin Cost (users * $20)   -$180,000      -$300,000

Profit                                     $780,000       $140,000

Answer:

$293,724.22

Explanation:

The present value of a single cash flow expected at a future date is its worth today if it is discounted at given rate or return.

This can be determined using the formula below:

PV = FV × (1+r)^(-n)

Where PV = Present Value, FV = Future Value, r - interest rate per period

n - number of periods

PV = $540,000 ×  (1.07)^(-9)

    = $293,724.221

Present Value of $540,000 expected in year 9 =  $293,724.22

Answer:

The contribution  margin ratio is 35%

Explanation:

The formula for contribution is given below:

Contribution margin = revenue − variable costs.

Contribution margin ratio is given as:

(Sales – variable expenses) ÷ Sales

In this case,contribution is given as 1000*($20-$13), in other words selling price per unit minus variable cost multiplied by number of units sold.

Contribution is $7000

contribution margin ratio =$7000/($20*1000)

                                         =0.35  or 35%

The implies that Hollis Industries makes a contribution of 35% per unit of output sold,hence, the contribution contributes towards covering fixed costs and making profit overall

Answer:

The correct answer is C.

Explanation:

Giving the following information:

A series of bond interest payments of $2,000 each paid semiannually for 4 years. The annual interest rate is 8%

First, we need to calculate the real interest rate:

Interest rate= 0.08/2= 0.04 semiannually

Now, we need to calculate the future value of the cash flow, and then the present value.

Future value:

FV= {A*[(1+i)^n-1]}/i

A= semi annual deposit= 2,000

i= 0.04

n= 2*4= 8

FV= {2,000*[(1.04^8)-1]}/ 0.04= $18,428.45

We calculate the present value:

PV= FV/(1+i)^n

PV= 18,428.45/ (1.04^8)= $13,465.49

The price elasticity of supply for Bobbie's Bakery's sourdough loaf is approximately 2.30.

The price elasticity of supply (PES) measures the responsiveness of the quantity supplied of a good to a change in its price. The formula for calculating the price elasticity of supply is:

PES = (% Change in Quantity Supplied) / (% Change in Price)

Given that the price changes by 23% and the quantity supplied changes by 53%, we can plug these values into the formula:

PES = (53% / 23%) ≈ 2.30

Rounded to two decimal places, the price elasticity of supply for Bobbie's Bakery's sourdough loaf is approximately 2.30.

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The price elasticity of supply for Bobbie's Bakery's sourdough loaf is calculated as 53% divided by 23%, which equals 2.30. This means that for every 1% increase in price, the quantity supplied increases by 2.30%. The price elasticity of supply measures the responsiveness of quantity supplied to price changes.

The price elasticity of supply measures how much the quantity supplied of a good changes when its price changes. It is calculated by dividing the percentage change in quantity supplied by the percentage change in price. In this case, for Bobbie's Bakery's sourdough loaf, when the price changes by 23% (which is the percentage change in price), the quantity supplied changes by 53% (which is the percentage change in quantity specified). Therefore, the price elasticity of supply would be calculated as follows: (53/23) which equals 2.30 when rounded to two decimal places. This means that for each 1% increase in price, the quantity supplied increases by 2.30%.

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Answer:

The first transaction will be recorded as a note receivable, whereas the second transaction will be recorded as an account receivable.

Explanation:

The first transaction is a note recievable which is a credit instrument that requires the debtor to pay interest. The period for repayment bis usually above 30 days. Blair Automotive made the first customer sign a written promise to pay in full after six months with an annual interest rate of 3.5%.

The second transaction is an account recievable which are claims for payment that is raised by a business for delivery of products and services, it is payable within an agreed time frame. Accounts receivable does not attract interest payment. Blair Automotive sends the second customer a bill within the next two weeks, due within 30 days of receipt of the bill.

Answer:

Although credit cannot be granted at this time, we welcome your cash business and encourage you to reapply in the future.

Explanation:

In business communication when conveying a message that is not pleasant to the other party, it is advisable to demphasise the bad news and focus on the good news in your statement.

This will create a more positive environment that promotes future business.

In the first statement the client was just told - We cannot grant your credit at this time.

This emphasises the bad news.

In the second statement the client was told - Although credit cannot be granted at this time.

Using the word although demphasises the credit rejection and focuses more on the client's cash business and the possibility of reapplying in the future.

Answer:

The correct option is D,default risk differences

Explanation:

Default risk is the risk which stems from the fact that the borrower might fail to discharge its obligation in paying  interest and principal  as and when due as  contained in the debt contract agreement.

The investor is expected to be compensated for default risk,in other words,highly risky investment pays a spread over and above risk free investment return.

Government Treasury Notes are risk-free,pays zero compensation for default  risk, while corporate bonds that more riskier pays a little extra to entice investors to invest in their bonds,otherwise the planned amount expected from bond issuance would not be realized.

Answer: External opportunity

Explanation:

External opportunities are legal, political, economical, social, technological, environmental and cultural factors that may benefit an organization. External opportunities are beyond the control the organization.

In the scenario illustrated, the act of terrorism in the United States on 11th September 2001, led to a growth in cruise travel. This is an example of external opportunity as the growth wasn't caused by an internal factor.

Answer:

The Linear programming model is given as below

Profit Function: [tex]P=90X+120Y+150Z[/tex]

Constraints:

[tex]2X+2Y+Z\leq 400[/tex]

[tex]3X+4Y+6Z\leq 240[/tex]

[tex]4X+6Y+5Z\leq 320[/tex]

[tex]\dfrac{2X+2Y+Z}{40}\leq 10[/tex]

[tex]\dfrac{3X+4Y+6Z}{40}\leq 6[/tex]

[tex]\dfrac{4X+6Y+5Z}{40}\leq 8[/tex]

[tex]\dfrac{2X+2Y+Z}{35}+\dfrac{3X+4Y+6Z}{35}+\dfrac{4X+6Y+5Z}{35}\leq 19[/tex]

Explanation:

As the question is not complete, the complete question is found online and is attached herewith.

Let the number of product 1 to be produced is X, that of product 2 is Y and product 3 is Z

so  the maximizing function is the profit function which is given as

[tex]P=90X+120Y+150Z[/tex]

Now as the number of hours in a week are 40 and there are a total of 10 type 1 machines so the total number of machine 1 hours are 40*10=400 hours

As from the given table product 1 uses 2 machine hours of machine 1, product 2 uses 2 machine hours of machine 1 and product 3 uses 1 hour of machine 1 so

[tex]2X+2Y+Z\leq 400[/tex]

Now as the number of hours in a week are 40 and there are a total of 6 type 2 machines so the total number of machine 2 hours are 40*6=240 hours

As from the given table product 1 uses 3 machine hours of machine 2, product 2 uses 4 machine hours of machine 2 and product 3 uses 6 hour of machine 2 so

[tex]3X+4Y+6Z\leq 240[/tex]

Now as the number of hours in a week are 40 and there are a total of 8 type 3 machines so the total number of machine 3 hours are 40*8=320 hours

As from the given table product 1 uses 4 machine hours of machine 3, product 2 uses 6 machine hours of machine 3 and product 3 uses 5 hour of machine 3 so

[tex]4X+6Y+5Z\leq 320[/tex]

Now as the machine 1 is used as 2X+2Y+Z in a week and the week is of 40 hours so the number of machines to be used are given as

[tex]\dfrac{2X+2Y+Z}{40}\leq 10[/tex]

Now as the machine 2 is used as 3X+4Y+6Z in a week and the week is of 40 hours so the number of machines to be used are given as

[tex]\dfrac{3X+4Y+6Z}{40}\leq 6[/tex]

Now as the machine 3 is used as 4X+6Y+5Z in a week and the week is of 40 hours so the number of machines to be used are given as

[tex]\dfrac{4X+6Y+5Z}{40}\leq 8[/tex]

Now the workers are available for 35 hours so the worker available at the machine 1 is given as

[tex]\dfrac{2X+2Y+Z}{35}[/tex]

That of machine 2 is given as

[tex]\dfrac{3X+4Y+6Z}{35}[/tex]

That of machine 3 is given as

[tex]\dfrac{4X+6Y+5Z}{35}[/tex]

As the total number of workers is 19 so the constraint is given as

[tex]\dfrac{2X+2Y+Z}{35}+\dfrac{3X+4Y+6Z}{35}+\dfrac{4X+6Y+5Z}{35}\leq 19[/tex]

So the Linear programming model is given as below

Profit Function: [tex]P=90X+120Y+150Z[/tex]

Constraints:

[tex]2X+2Y+Z\leq 400[/tex]

[tex]3X+4Y+6Z\leq 240[/tex]

[tex]4X+6Y+5Z\leq 320[/tex]

[tex]\dfrac{2X+2Y+Z}{40}\leq 10[/tex]

[tex]\dfrac{3X+4Y+6Z}{40}\leq 6[/tex]

[tex]\dfrac{4X+6Y+5Z}{40}\leq 8[/tex]

[tex]\dfrac{2X+2Y+Z}{35}+\dfrac{3X+4Y+6Z}{35}+\dfrac{4X+6Y+5Z}{35}\leq 19[/tex]

The information discusses a firm's decision-making process regarding production methods based on labor costs and machinery usage, emphasizing the impact of labor cost changes on production strategies.

The discussion centers around the firm's strategic approach to manufacturing based on labor costs and machine usage, reflecting critical elements of business strategy and operations management. It particularly emphasizes how firms adapt to changes in labor costs, such as those induced by union negotiations. By considering the costs associated with labor ($16 to $20 an hour including benefits) and machines ($200 each for manufacturing), a firm chooses between different combinations of labor and machine use to minimize production costs.

The example provided illustrates that with labor costs at $16 an hour, the most cost-effective plan involves 50 hours of labor and one machine. However, when labor cost increases to $20 per hour, the firm becomes indifferent between using more labor and fewer machines or less labor and more machines, possibly opting for more capital-intensive production methods to maintain or enhance labor productivity.

Answer:

a.$1,700 over applied

Explanation:

For computing the overhead variance, first we have to compute the predetermined overhead rate which is shown below:

Predetermined overhead rate = (Total estimated manufacturing overhead) ÷ (estimated direct labor-hours)

= $700,000 ÷ 35,000 hours

= $20

Now we have to find the applied overhead which equal to

= Actual direct labor-hours × predetermined overhead rate

= 5,000 hours × $20

= $100,000

So, the overhead variance equals to

= Actual manufacturing overhead - applied overhead

= $98,300 - $100,000

= $1,700 over-applied

Explanation:

The journal entries are shown below:

1. Cash A/c Dr  $ 5,050,000

             To Bonds payable A/c $5,000,000

             To Premium on Bonds payable A/c $50,000

(Being bond is issued)

2. Interest Expense A/c Dr $3,97,500

   Premium on bonds payable A/c  $2,500        ($50,000 ÷ 20)

                    To Interest payable A/c           $400,000       ($5,000,000 × 8%)

(Being the interest expense is recorded)

EcoMart establishes General Journal

May 2

Dr Petty cash 1050

Cr Cash 1050

May 30

Dr Merchandise inventory 120

Dr Postage expense 359

Dr Miscellaneous expenses 240

Dr Cash short and over 9

Cr Cash728

June 1

Dr Petty cash 150

Cr Cash 150

Workings:

May 30,Merchandise inventory 120+ Postage expense 359+ Miscellaneous expenses 240+ Cash short and over 9 = $728

June 1

1050-1200= 150

Final answer:

To account for the petty cash fund, the initial fund is established on May 2 by debiting Petty Cash and crediting Cash. The fund is replenished on May 30 for the expenses and shortage. On June 1, the fund is increased to $1,200 by further debiting Petty Cash and crediting Cash.

Explanation:

The question pertains to accounting for a petty cash fund in a company's financial records using the perpetual system of inventory accounting. Here are the journal entries required:

May 2 Entry to Establish the Fund:

This establishes the petty cash fund by increasing the Petty Cash account and decreasing the Cash account.

May 30 Entry to Reimburse the Fund:

This entry replenishes the fund for the expenses paid out and accounts for the shortage.

June 1 Entry to Increase the Fund to $1,200:

The fund is increased to $1,200 by debiting the Petty Cash account and crediting the Cash account.

Answer:

The statement is: True.

Explanation:

Sole proprietorships are businesses where the owner is the only individual in charge of the entity and the operations. This type of entity is easy to create and dismantle because there are not many regulations for them. The sole proprietor does not pay corporate taxes since the business income is included in the personal tax return the owner sends to the Internal Revenue Service (IRS).

Sole proprietorships represented approximately 73% of businesses in the U.S. during 2011, according to the Census Bureau.

Answer:

7,000 units

Explanation:

The units which were transferred to the Finished goods inventory during the month of February is computed as:

Units transferred to Finished goods inventory = Started units during February + Started the month with units in process - Ended the month with units in process

where

Started units during February is 6,700

Started the month with units in process is 890

Ended the month with units in process is 590

Putting the values above:

Units transferred to Finished goods inventory = 6,700 + 890 - 590

Units transferred to Finished goods inventory = 7,590 - 590

Units transferred to Finished goods inventory = 7,000

During February, Phantom Corporation transferred 6,880 units to the Finished Goods Inventory after considering the work in process at the beginning and the end of the month and the number of units started.

To calculate the number of units transferred to the Finished Goods Inventory by Phantom Corporation during February, we need to account for the work in process (WIP) at the beginning and the end of the month, as well as the number of units that were started and completed during the month.

At the start of the month, there were 890 units in process that were 40% complete. This means that 60% of the work was still required to complete these units. During the month, Phantom started an additional 6,700 units. By the end of the month, there were 590 units still in process and at the same 40% completion level. Thus, also for these units, 60% of the work is required for completion.

To find the number of units completed during the month we need to perform the following steps:

Therefore, the number of units transferred to the Finished Goods Inventory is:

534 units + 6,700 units - 354 units = 6,880 units.

So, during February, Phantom Corporation transferred 6,880 units to the Finished Goods Inventory.

Answer:

Answer is Option C: 750,000.

Explanation:

A stock dividend is a payment that is made to the shareholders in shares and not in cash. It increases the number of common shares that are representing the shareholder's investment.  When this occur, a company needs to restate the shares that were outstanding before the stock dividend.

When we calculate the weighted-average number of shares outstanding for 2015, we sum it for the whole year for all quarters.

Total for the whole year will come as 750,000.

Answer:

$371,500

Explanation:

The retained earnings account represents the cumulative net income of an entity over the years after considering the dividend paid over the periods of existence.

The movement in the dividend account at the start and end of a given period is as

Opening balance + Net income - dividend declared and paid = closing balance. Hence , the Retained Earnings balance as of December 31, 2020

= $347,600 + $56,100 - $32,200

= $371,500

Answer:

cool

Explanation:

Answer: D. the increase in output growth from an increase in the saving rate falls over time, and that, other things the same, rich countries should grow faster than poor ones.

Explanation: Diminishing returns is a term used in economics to describe the reduction in marginal output level of a business entity as the amount of a singular factor of production is increased. THE LAW OF DIMINISHING RETURNS IS OF THE FUNDAMENTAL PRINCIPLES IN ECONOMICS OFTEN APPLIED TO PRODUCTION PROCESSES. The law states that if all other factors are kept constant in order to increase the production of a particular product or factor,it will get to a time when the actual increment per unit output will be reduced.

Explanation:

The computation of net income distributed to each partner is given below:-

                                                  Hope         Faith         Total

Annual Salary                             $24,000 $15,000    $39,000

Interest allowance                            $4,000         $6,000          $10,000

Total salary and interest            $28,000 $21,000           $49,000

Remaining deficiency ($9,000)

($49,000 - $40,000)    

Hope ($9,000 × 70%)                   ($6,300)  

Faith ($9,000 × 30%)                                    ($2,700) ($9,000)

Total division net income                 $21,700    $18,300    $40,000

Options:

A. Independent processing

B. Surrogate Interaction

C. Direct interaction

D. Resource processing

E. Process domain Interaction.

Answer:B. Surrogate Interaction

Explanation:

PCN(preassigned control number) PROGRAM is a program system designed to allow the Library of Congress to assign control numbers in advance of a publication to those titles which may be included to collections of materials in the Library. PCN number is only assigned to publishers in the United States of America.

Surrogate Interaction is a type of Interaction taking place in a PCN program where there are no direct interaction.

Answer:

Strict Liability should be retained

Explanation:

Product liability refers to the liability that shall be assumed by the manufacturer in the case the product turns out to be faulty and consumer sustains loss or injury owing to it.

Strict liability clause refers to manufacturer being held responsible for all the individuals who may sustain an injury with or without any fault in the product. Under this, the injured whether he is the buyer or any third person who suffers an injury can sue the manufacturer for damages.

The strict liability clause is too harsh on the manufacturer since without any fault in the product, it makes the manufacturer or seller liable for product liability. Thus it has been opposed generally by the consumer groups.  

Answer:

The correct answer is letter "D": political and legal.

Explanation:

Managers should not be discouraged in front of new legislation. In fact, new laws setting boundaries on businesses can be detrimental for those companies but immediately after the regulations are enacted, firms should find out if the political environment of that law has grey areas that help companies to surpass them.

Besides, the social environment where the firm operates can offer companies other opportunities for the fir to grow. Research must be meticulously conducted under this scenario to find out new profit sectors in the market before making radical decisions such as stopping the operations of the entity.

Answer: A- Initiating structure

Explanation: Initiating structure is the magnitude to which a leader describes the leader and functions of a person belonging to an organization, initiates activities, systematically arrange the things the organization does or has done and describes the nature and how works are to be completed successfully. This method of leadership is usually concentrated on and devoted to completing certain tasks that partake in the success of a larger work.

Answer:

The correct answer is letter "A": heart disease.

Explanation:

Abnormal blood cholesterol, Low-Density Lipoprotein (LDL), or High-Density Lipoprotein (LDL) trigger heart diseases. Soluble fiber like oatmeal, nuts, fruits, and beans can lower blood pressure and cholesterol, thus, decrease the risk of suffering heart disease. Besides, soluble fiber creates a full sensation which helps people lose weight.

Answer:

The correct answer is letter "B": selling on non-price factors, such as design or customer service.

Explanation:

Product differentiation is a marketing tool used by companies to distinguish their products or services from the competition. Generally speaking, the more a product is distinguished and thus made exclusive, the higher the company's profit margin. The most common form of product differentiation includes emphasizing the quality of the goods or the customer service offered in contrast to the products in competition.

Answer:

The correct word for the blank space is: mixed.

Explanation:

Mixed costs or semi-variable costs are the results of adding fixed costs (those that do not change) to a variable cost (vary in proportion to the level of activity). Different levels of production in a company determine how much the mixed cost will be.

Thus, in Jack's case, his salary is the fixed costs and the $1.25 per unit assembled is the variable cost.

The given example of Jack's base salary plus $1.25 per unit assembled represents a variable cost.

The example given, where Jack receives a base salary plus $1.25 per unit assembled, is an example of a variable cost. Variable costs are costs that change in relation to the level of production or output. In this case, the cost increases with each additional unit assembled by Jack.

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Final answer:

The question cannot be answered precisely without knowing the distances between Departments A, C, and D. The load-distance score is calculated by multiplying the load by the distance for each department pair and summing them up.

Explanation:

The student is asking for the calculation of the load-distance score for the layout of a set of departments based on the customer traffic between them. This concept is typically covered in topics related to business operations management, facility layout, or supply chain logistics, which often fall under mathematical optimization or applied mathematics. The load-distance score can be determined by multiplying the load (average number of customers) by the distance between each pair of departments for all pairs with traffic, then adding the results together for a total score. In this case, the distances between Departments A, C, and D are not given, so a specific numerical answer cannot be provided without additional information. However, if these distances were known, you would calculate the load-distance score by adding the product of the average number of customers traveling between Department A and C by their distance, and the average number of customers traveling between Department C and Department D by their distance.

Final answer:

John Maynard Keynes, a prominent economist during the Great Depression, stated that 'In the long run, we are all dead,' emphasizing the need for immediate economic policy action. He advocated for governmental intervention during economic downturns, during a time characterized by high unemployment and high deflation.

Explanation:

John Maynard Keynes famously said, "In the long run, we are all dead." This quote captures his belief that economic policies should have immediate impacts rather than waiting for long-term market corrections. During the Great Depression, Keynes challenged the classical economic thought, advocating that the government should take an active role in the economy to combat recessions and depressions. The correct characterization of the Great Depression period was high unemployment and high deflation, not inflation. His seminal work, The General Theory of Employment, Interest, and Money, argued that underspending was a major cause of economic downturns and proposed government intervention to stimulate spending and manage the economy.

Answer:

$25,000

Explanation:

Given that,

Accounts receivable:

Beginning balance 1 September = $22,400

Services on account = $45,000

Cash collected = $34,400

Written off accounts = $2,000

Allowance For Doubtful accounts:

Beginning balance 1 September = $4,400

Adjusted balance for Accounts receivables on 30 Sept ember:

= Beginning balance 1 September + Services on account - Cash collected - Written off accounts

= $22,400 + $45,000 - $34,400 - $2,000

= $31,000

Adjusted balance for Allowance For Doubtful accounts on 30 Sept ember:

= Beginning balance 1 September - Written off accounts + Bad Debt Expense

= $4,400 - $2,000 + ($45,000 × 8%)

= $4,400 - $2,000 + $3,600

= $6,000

Therefore, the September 30th net realizable value of Accounts Receivable is calculated as follows:

= Accounts receivables – Allowance for Doubtful accounts

= $31,000 - $6,000

= $25,000

The September 30th net realizable value of Accounts Receivable for The Walking Dead Co. is $26,120.

Steps to Calculate the Net Realizable Value of Accounts Receivable

Complete Question:

The Walking Dead Co. provides services for both cash and on-account. The accounts are adjusted monthly. For September, the following information is available:

Accounts Receivable on September 1st is $22,400

Allowance for Doubtful Accounts on September 1st is $4,400.

Services provided during September for cash $20,000.

Services provided during September on account for $45,000.

During the month collections on account were $34,400 and accounts written off as bad debts were $2,000.

The Walking Dead estimates that 8% of accounts receivable will default (not pay).

What is the September 30th net realizable value of Accounts Receivable?

Answer:

Explanation:

a. Expected value of unit sales for the new product= 20*0.10 + 40*0.30 + 55*0.40 + 70*0.20 = 2+12+22+14 = 50 units

b.

Deviation from the expected value of 50 sales: -30

(Sales-50)^2 = 900

Probability = 0.10

Probability*(Sales-50)^2 = 0.10*900 = 90    

Deviation from the expected value of 50 sales: -10

(Sales-50)^2 = 100

Probability = 0.30

Probability*(Sales-50)^2 = 0.30*100 = 30  

Deviation from the expected value of 50 sales: 5

(Sales-50)^2 = 25

Probability = 0.40

Probability*(Sales-50)^2 = 0.40*25 = 10

Deviation from the expected value of 50 sales: 20

(Sales-50)^2 = 400

Probability = 0.20

Probability*(Sales-50)^2 = 0.20*400 = 80

Variance = 90+30+10+80 = 210

Standard deviation = root of 210 = 14.49