A Missouri job shop has four departmentsmachining ​(M), dipping in a chemical bath​ (D), finishing​ (F), and plating ​(P)assigned to four work areas. The operations​ manager, Mary​ Marrs, has gathered the following data for the movement of material. The number of workpieces moved yearly between work areas​ are:

M D F P
M
D
F
P

It costs $1 to move 1 workpiece 1 foot in the job shop. For the layout design of the job​ shop, Mary has the current layout​ (Plan A) and two proposals​ (Plan B and Plan​ C).

Required:
a. LAYOUT PLAN A​: Distance between work areas​ (departments) in​ feet:

M D F P
M __ 21 13 19
D __ __ 7 11
F __ __ __ 4
P __ __ __ __

The yearly total material handling cost of the current layout presented in PLAN A​ = ​___________$ nothing ​(enter your response as a whole​ number).

Answers

Answer 1

Answer:

Plan A cost $26,000

Explanation:

(21 * 6) + (13 * 18) + (19 * 2) + (7*4) + (11 * 2) + (4 * 18)

126 + 234 + 38 + 28 + 22 + 72

52,000 * 0.50 = 26,000


Related Questions

How has the introduction of these markets, technologies and resources affected the lifestyle of the people of Cuba

Answers

Answer:

he economy of Cuba is a largely planned economy dominated by state-run enterprises. The government of Cuba owns and operates most industries and most of the labor force is employed by the state. Following the fall of the Soviet Union in 1991, the ruling Communist Party of Cuba encouraged the formation of worker co-operatives and self-employment. However, greater private property and free market rights were granted by the 2019 Constitution.[10][11] It has also been acknowledged that foreign market investment in various Cuban economic sectors increased before 2019 as well.[12][13]

As of 2000, public-sector employment was 76% and private-sector employment (mainly composed of self-employment) was 23% - compared to the 1981 ratio of 91% to 8%.[14] Investment is restricted and requires approval by the government. The government sets most prices and rations goods to citizens. In 2016 Cuba ranked 68th out of 182 countries, with a Human Development Index of 0.775, much higher than its GDP per capita rank (95th).[15]As of 2012, the country's public debt comprised 35.3% of GDP, inflation (CDP) was 5.5%, and GDP growth was 3%.[16]

Housing and transportation costs are low. Cubans receive government-subsidized education, healthcare and food subsidies.[17]

The country achieved a more even distribution of income after the Cuban Revolution of 1953–1959,[citation needed] which was followed by an economic embargo by the United States (1960- ). During the Cold War period, the Cuban economy was heavily dependent on subsidies from the Soviet Union, valued at $65 billion in total from 1960 to 1990 (over three times as the entirety of U.S. economic aid to Latin America), an average of $2.17 billion a year.[18] This accounted for anywhere between 10% and 40% of Cuban GDP, depending on the year.[19] While the massive Soviet subsidies did enable Cuba's enormous state budget, they did not lead to a more advanced or sustainable Cuban economy; although described by economists as "a relatively highly developed Latin American export economy" in 1959 and the early 1960s, Cuba's basic economic structure changed very little between then and 1990. Tobacco products such as cigars and cigarettes were the only manufactured products among Cuba's leading exports, and even these were produced by a preindustrial process. The Cuban economy remained inefficient and over-specialized in a few highly subsidized commodities provided by the Soviet bloc countries.[20] Following the collapse of the Soviet Union, Cuba's GDP declined by 33% between 1990 and 1993, partially due to the loss of Soviet subsidies[21] and a crash in sugar prices in the early 1990s. It rebounded in the early 2000s due to a combination of marginal liberalization of the economy and heavy subsidies from the friendly government of Venezuela, which provided Cuba with low-cost oil and other subsidies worth up to 12% of Cuban GDP annually.[22] Cuba retains high levels of healthcare and education.[23]

Contents

1 History

1.1 Before the Revolution

1.2 Cuban Revolution

1.3 Special Period

1.4 Recovery

1.5 Post-Fidel reforms

1.5.1 International debt negotiations

2 Sectors

2.1 Energy production

2.1.1 Energy sector

2.2 Agriculture

2.3 Industry

2.4 Services

2.4.1 Tourism

2.4.2 Retail

2.5 Finance

2.6 Foreign investment and trade

2.7 Currencies

2.8 Private businesses

3 Wages, Development, and Pensions

4 Public facilities

5 Connection with Venezuela

6 Economic freedom

7 Taxes and revenues

8 See also

9 References

9.1 Citations

9.2 Sources

10 External links

History

Before the Revolution

Although Cuba belonged to the high-income countries of Latin America since the 1870s, income inequality was high, accompanied by capit

Explanation:

hope it helps i took a long time plz mark as brainly

Can anyone help me match these into the correct category?

Answers

Answer:

see below

Explanation:

Hotel chain owner

Owns all the products of the groupOwns the brand nameOwns all the properties in the groupRetains all profits of the group

Franchise hotel owner

Pays a fee to use the brand name and productsOwns one or more independent units

A hotel chain owner owns the entire business either as an individual or in a group. They have exclusive rights to the brand name of the business. They keep all the profits from the business but suffer all the losses.

A franchise is a business relationship where the business owner( the franchisor) grants a license to a third party ( the franchisee) to start and run a business similar to that of the franchisor. The franchisee gets permission to operates under the franchisor's brand name, colors, design, layout, and operating processes. They are allowed to trade franchisor's products and services.

Identify cash equivalents from the listed items.

a. Money market funds
b. Supplies
c. Three-month Treasury bills
d. Accounts receivable
e. Prepaid rent

Answers

Answer:

Money market funds , Three-month treasury bills

Explanation:

Cash equivalents are the liquid current assets that are easily convertible into a known cash amount. Examples of cash equivalents are commercial paper, treasury bills, marketable securities, and money market holdings.

Stocks, bonds, and derivatives, are excluded from the category of cash equivalents.

Money market funds , Three-month treasury bills are considered as cash equivalents.

Complete the full accounting cycle (LO3-3, 3-4, 3-5, 3-6, 3-7)
The following information applies to the questions displayed below. The general ledger of Pipers Plumbing at January 1, 2021, includes the following account balances:
Accounts Debits Credits
Cash $ 4,000
Accounts Receivable 9,000
Supplies 3,000
Equipment 26,000
Accumulated Depreciation$ 6,000
Accounts Payable 4,000
Utilities Payable 5,000
Deferred Revenue 0
Common Stock 18,000
Retained Earnings 9,000
Totals $ 42,000 $ 42,000
The following is a summary of the transactions for the year:
1. January 24 Provide plumbing services for cash, $15,000, and on account, $60,000.
2. March 13 Collect on accounts receivable, $48,000.
3. May 6 Issue shares of common stock in exchange for $10,000 cash.
4. June 30 Pay salaries for the current year, $32,000.
5. September 15 Pay utilities of $5,000 from 2020 (prior year).
6. November 24 Receive cash in advance from customers, $8,000.
7. December 30 Pay $2,000 cash dividends to stockholders.
The following information is available for the adjusting entries.
Depreciation for the year on the machinery is $6,000.
Plumbing supplies remaining on hand at the end of the year equal $1,000.
Of the $8,000 paid in advance by customers, $6,000 of the work has been completed by the end of the year.
Accrued utilities at year-end amounted to $7,000.
Prepare the income statement for the year ended December 31 2021.
Prepare an adjusting trial balance.

Answers

Answer:

Pipers Plumbing

a. Adjusted Trial Balance:

Cash                                  $46,000

Accounts Receivable          21,000

Supplies                                 1,000

Equipment                          26,000

Accumulated Depreciation                  $12,000

Accounts Payable                                    4,000

Utilities Payable                                       7,000

Deferred Revenue                                  2,000

Service Revenue                                   81,000

Common Stock                                    28,000

Retained Earnings                                 9,000

Salaries Expense               32,000

Dividends                             2,000

Depreciation Expense        6,000

Supplies Expense               2,000

Utilities Expense                 7,000

Totals                            $143,000 $143,000

Income Statement

For the year ended December 31, 2021

Service Revenue                                  $81,000

Salaries Expense               32,000

Depreciation Expense        6,000

Supplies Expense               2,000

Utilities Expense                 7,000        47,000

Net Income                                         $34,000

Retained Earnings                                  9,000

Dividends                                                2,000

Retained Earnings, Dec. 31, 2021      $41,000

Explanation:

a) Data and Calculations:

Account balances:

Accounts                     Debits     Credits

Cash                        $ 4,000

Accounts Receivable 9,000

Supplies                     3,000

Equipment               26,000

Accumulated Depreciation     $ 6,000

Accounts Payable                       4,000

Utilities Payable                          5,000

Deferred Revenue                     0

Common Stock                         18,000

Retained Earnings                     9,000

Totals                  $ 42,000  $ 42,000

T-accounts:

Cash

Date       Accounts              Debits     Credits

Jan. 1     Balance                $ 4,000

Jan. 24  Service Revenue   15,000

Mar. 13   Accts Receivable 48,000

May 6    Common Stock     10,000

June 30 Salaries                                $32,000

Sept. 15 Utilities                                     5,000

Nov. 24 Deferred Revenue 8,000

Dec. 30 Dividends                                 2,000

Dec. 31  Balance                               $46,000

Accounts Receivable

Date       Accounts                Debits     Credits

Jan. 1      Balance                $ 9,000

Jan. 24   Service Revenue 60,000

Mar. 13   Cash Account                       $48,000

Dec. 31  Balance                                  $21,000

Supplies

Date       Accounts              Debits     Credits

Jan. 1      Balance              $ 3,000

Dec. 31   Supplies Expense                $2,000

Dec. 31   Balance                                 $1,000

Equipment

Date       Accounts              Debits     Credits

Jan. 1      Balance            $ 26,000

Accumulated Depreciation

Date       Accounts              Debits     Credits

Jan. 1      Balance                               $ 6,000

Dec. 31   Depreciation                          6,000

Dec. 31   Balance              $12,000

Accounts Payable

Date       Accounts              Debits     Credits

Jan. 1      Balance                               $ 4,000

Utilities Payable

Date       Accounts              Debits     Credits

Jan. 1      Balance                               $ 5,000

Sept. 15  Cash                   $5,000

Dec. 31   Utilities Expense                    7,000

Dec. 31   Balance              $7,000

Deferred Revenue

Date       Accounts              Debits     Credits

Jan. 1      Balance                                 $ 0

Nov. 24  Cash                                       8,000

Dec. 31   Service Revenue $6,000

Dec. 31  Balance                   2,000

Service Revenue

Date       Accounts              Debits     Credits

Jan. 24   Cash Account                    $15,000

Jan. 24   Accounts Receivable          60,000

Dec. 31   Deferred Revenue                6,000

Dec. 31   Income Statement $81,000

Common Stock

Date       Accounts              Debits     Credits

Jan. 1   Balance                                 $ 18,000

May 6  Cash                                        10,000

Dec. 31 Balance               $28,000

Retained Earnings

Date       Accounts              Debits     Credits

Jan. 1   Balance                                 $ 9,000

Salaries Expense

Date       Accounts              Debits     Credits

June 30 Cash                   $32,000

Dividends

Date       Accounts              Debits     Credits

Dec. 30  Cash                   $2,000

Depreciation Expense

Date       Accounts              Debits     Credits

Dec 31   Acc Depreciation $6,000

Supplies Expense

Date       Accounts              Debits     Credits

Dec 31    Supplies             $2,000

Utilities Expense

Date       Accounts              Debits     Credits

Dec 31    Utilities Payable $7,000

Warrix Corporation has provided the following contribution format income statement. Assume that the following information is within the relevant range.

Sales (3,000 units) $120,000
Variable expenses 90,000
Contribution margin 30,000
Fixed expenses 27,000
Net operating income $3,000

a. If sales increase to 3,100 units, net operating income would be closest to: ____________
b. If sales increase to 3,100 units, the breakeven point in units would:_____________
c. If sales increase to 3,100 units, the degree of operating leverage would:___________

Answers

Answer:

Results are below.

Explanation:

Giving the following information:

Sales (3,000 units) $120,000

Variable expenses 90,000

Contribution margin 30,000

Fixed expenses 27,000

Net operating income $3,000

First, we need to calculate the unitary contribution margin:

Unitary contribution margin= 30,000/3,000= $10

a) Sales= 3,100

Contribution margin= 3,100*10= 31,000

Fixed expense= (27,000)

Net operating income= 4,000

b) To calculate the break-even point in units, we need to use the following formula:

Break-even point in units= fixed costs/ contribution margin per unit

Break-even point in units= 27,000/10

Break-even point in units= 2,700

c) Finally, the degree of operating leverage:

Degree of operating leverage= % change in income/ % change in sales

Degree of operating leverage= [(4,000-3,000)/3,000] / [(3,100-3,000) / 3,000]

Degree of operating leverage= 10

The purpose of a bond sinking fund is to: Multiple Choice accumulate funds needed to pay the tax liability on the bond proceeds. accumulate funds to pay the regular interest payments. hold the bond proceeds until the funds need disbursed. repay bonds early either through purchases or calls. repay bondholders from a trust fund if the issuer defaults.

Answers

Answer:

repay bonds early either through purchases or calls.

Explanation:

A bond sinking fund can be defined as a restricted asset containing money owned by a company and set aside to repay bonds early or pay off a debt.

The purpose of a bond sinking fund is to repay bonds early either through purchases or calls. It is usually reported in the balance sheet after the current assets section.

Also, a bond sinking fund when properly implemented through the process of making regular deposit, helps to provide security for bondholders.

Two-Stage ABC for Manufacturing
Detroit Foundry, a large manufacturer of heavy equipment components, has determined the following activity cost pools and cost driver levels for the year:
Activity Cost Pool Activity Cost Activity Cost Driver
Machine setup $720,000 12,000 setup hours
Material handling 120,000 3,000 material moves
Machine operation 680,000 10,000 machine hours
The following data are for the production of single batches of two products, C23 Cams and U2 Shafts during the month of August:
C23 Cams U2 Shafts
Units produced 500 300
Machine hours 4 5
Direct labor hours 200 400
Direct labor cost $5,000 $10,000
Direct materials cost $20,000 $15,000
Tons of materials 13 8
Setup hours 3 7
Determine the unit costs of C23 Cams and U2 Shafts using ABC.
Product Costs
C23 Cams U2 Shafts
Direct materials 30,000 $20,000
Direct labor 5,000 10,000
Manufacturing overhead
Machine setups 150 300
Material handling 780 480
Machine operation 100,000 X 75,000 X
Total job costs $135,930 X $105,830 X
Units produced 500 300
Cost per unit produced 271.86 352.77

Answers

Please find question  attached

Answer and Explanation:

Find answer and explanation attached

Crinkle Cut Clothes Company manufactures two products CC1 and CC2. Current direct material and direct labor costs are detailed below. Next year the company wishes to use a plantwide overhead rate with direct labor hours as its allocation base. Next year's overhead is estimated to be $350,640. The direct labor and direct materials costs are estimated to be consistent with the current year. Direct labor costs $20 per hour and the company expects to manufacture 42,000 units of CC1 and 111,000 units of CC2 next year.


CC1: Direct material per unit $37.10, Direct Labor Dollars Per Unit $22.40
CC2: Direct material per unit $25.20, Direct Labor Dollars Per Unit $15.40

Required:
Compute the plantwide overhead rate for next year.

Answers

Answer:

Units of what?

Explanation:

Mason Corporation had $650,000 in invested assets, sales of $700,000, operating income amounting to $99,000, and a desired minimum return on investment of 15%. The investment turnover for Mason Corporation is

Answers

Answer:

1.08 times

Explanation:

Mason corporation has $650,000 in invested assets

Sales is $700,000

Operating income is $99,000

Minimum investment on return is 15 percent

Therefore the investment turnover for mason corporation can be calculated as follows

= net sales/debt

= 700,000/650,000

= 1.08 times

The fact that generally accepted accounting principles allow companies flexibility in choosing between certain allocation methods can make it difficult for a financial analyst to compare periodic performance from firm to firm. Suppose you were a financial analyst trying to compare the performance of two companies. Company A uses the double-declining-balance depreciation method. Company B uses the straight-line method. You have the following information taken from the 12/31/2021 year-end financial statements for Company B:


Income Statement
Depreciation expense $12,500
Balance Sheet

Assets:
Plant and equipment, at cost $125,000
Less: Accumulated depreciation (50,000)
Net $75,000

You also determine that all of the assets constituting the plant and equipment of Company B were acquired at the same time, and that all of the $125,000 represents depreciable assets. Also, all of the depreciable assets have the same useful life and residual values are zero.

Required:
a. In order to compare performance with Company A, estimate what B's depreciation expense would have been for 2021?
b. If Company B decided to switch depreciation methods in 2021 from the straight line to the double-declining-balance method, prepare the 2021 journal entry to record depreciation for the year

Answers

Answer:

a. Company B's depreciation expense for 2021 is $12,800  

b. Accumulated Depreciation (Dr.) $23,800

Plant and equipment (Cr.) $23,800

Explanation:

The depreciation expense of 2021 will be $12,800. The cost of plant and equipment is $125,000.

Depreciation 2018 : $125,000 * 10% = 12,500 * 2 = $25,000

2019 : $125,000 - $25000 = $100,000 * 10% * 2 = $20,000

2020: $100,000 - $20,000 = $80,000 * 10% * 2 = $16,000

2021 : $80,000 - $16,000 = 64,000 * 10% * 2 = $12,800

Due to use, wear and tear, or obsolescence, the monetary worth of an object decreases with time. Depreciation is the term used to describe this reduction.

A.Company B's depreciation expense for 2021 is $12,800  

B. Accumulated Depreciation (Dr.) $23,800

Plant and equipment (Cr.) $23,800

Solution:-

The depreciation expense of 2021 will be $12,800. The cost of plant and equipment is $125,000.

Depreciation 2018 : $125,000 * 10% = 12,500 * 2 = $25,000

2019 : $125,000 - $25000 = $100,000 * 10% * 2 = $20,000

2020: $100,000 - $20,000 = $80,000 * 10% * 2 = $16,000

2021 : $80,000 - $16,000 = 64,000 * 10% * 2 = $12,800

To know more about depreciation, refer to the link:-

https://brainly.com/question/14971715

According to the table, which religion had the most active congregations in New Jersey in 1765?


New Jersey – Active Congregations (1765)

Answers

Answer:

Presbyterian

39

Dutch Reformed

Explanation:

just did it on edge ooga booga

Answer:

According to the table, which religion had the most active congregations in New Jersey in 1765?

✔ Presbyterian

How many Quaker congregations were there in 1765?  

✔39

There were the same number of Church of England congregations in New Jersey as

✔Dutch Reformed congregations.

Explanation:

Determine the taxable income for a firm as described here: The firm recorded revenues of $46,000 and recaptured depreciation of $2,000 for the year just ended During the year, the firm incurred cash expenses of $27,500 and depreciation expenses of $15,575.

Answers

Answer:

Taxable Income = $4,925

Explanation:

Computation of taxable income

Particulars                                    Amount

Revenue                                       $46,000

Add: Recaptured depreciation   $2,000

Less: Cash expenses                  $27,500

Less: Depreciation expenses     $15,575  

Taxable Income                           $4,925

Bill and Ted are deciding what musical instruments they want to learn pick between the guitar, keyboard, and the drums to play for their band. They can They both want to have a good band, but also each has a preference over what to play. Both like the guitar over all else. However, Bill likes the keyboard more than the drums and Ted likes the drums more than the keyboard. What is crucial is that each chooses a different instrument, otherwise the band is pretty terrible. The actual combination does not affect the quality of the band. One night, Bill and Ted simultaneously reveal to each other what instrument they have bought and learned to play. Since they bought AND learned to play the instru- are committed to it! Given the information above, answer the following: ment they
1. Does either Bill or Ted have a dominant/dominated strategy? Explain
2. If Bill picks the keyboard, is it a best response for Ted to pick the drums? Explain
3. If Ted picks the guitar, is it a best response for Bill to pick the keyboard? Explain
4. Can there exist a Nash equilibrium in which Bill picks the drums and Ted picks the keyboard? Explain
5. Can there exist a Nash Equlibrium in which Bill picks the guitar and Ted picks the drums? Explain

Answers

Answer and Explanation:

1. There is no dominant strategy as each person has to respond with a different strategy like using a different instrument depending on the instrument chosen by the other to achieve best payoff

2. If Bill picks keyboard then it would be best for Ted to pick guitar as this is his preferred instrument which would bring best payoff

3. If Ted picks guitar, then bull should pick keyboard which he prefers and would be the best payoff

4. A nash equilibrium would not exist here since Ted should choose guitar if bull chooses drums and bill should choose guitar if Ted chooses keyboard

5. A Nash equilibrium can exist here since Ted should choose drums when bill chooses guitar.

One major advantage of pure competition compared to a monopoly is that:
A. More capital is available for research and development
B.businesses have more incentives to keep prices low
C. Economies of scale become less important
D. Consumers have to make fewer economic choices

Answers

Answer: businesses have more incentives to keep prices low.

Explanation: just took the test

Answer:businesses have more incentives to keep prices low.

Explanation:

Pyramid Products Company has a revolving credit agreement with its bank. The company can borrow up to $1 million under the agreement at an annual interest rate of 9 percent. Pyramid is required to maintain a 10 percent compensating balance on any funds borrowed under the agreement and to pay a 0.5 percent commitment fee on the unused portion of the credit line. Assume that Pyramid has no funds in the account at the bank that can be used to meet the compensating balance requirement. Determine the annual financing cost of borrowing each of the following amounts under the credit agreement:
a. $250,000
b. $500,000
c. $1,000,000

Answers

Answer:

a. $250,000

if you borrow $250,000, you will only get $225,000, but you will still have to pay interest for the whole amount, so total interest charge = $250,000 x 9% = $22,500. Additionally, you must pay $750,000 x 0.5%  for the unused portion = $3,750.

total interests charged = $26,250 / $250,000 = 10.5%

b. $500,000

if you borrow $500,000, you will only get $450,000, but you will still have to pay interest for the whole amount, so total interest charge = $500,000 x 9% = $45,000. Additionally, you must pay $500,000 x 0.5%  for the unused portion = $2,500.

total interests charged = $47,500 / $450,000 = 10.56%

c. $1,000,000

since you need to have at least 10% in the bank, if you borrow $1,000,000, you will only get $900,000. So you cannot actually borrow $1 million, your net borrowing = $900,000. But you will still have to pay interest for the whole amount, so total interest charge = $1,000,000 x 9% = $90,000.

total interests charged = $90,000 / $900,000 = 10%

be5-4, Prepare the journal entries to record the following transactions on Novy Company’s books using a perpetual inventory system. (a) On March 2, Novy Company sold $900,000 of merchandise to Opps Company, terms 2/10, n/30. The cost of the merchandise sold was $590,000. (b) On March 6, Opps Company returned $90,000 of the merchandise purchased on March 2. The cost of the returned merchandise was $62,000. (c) On March 12, Novy Company received the balance due from Opps Company.
be5-5, From the information in BE5-4, prepare the journal entries to record these trans- actions on Opps Company’s books under a perpetual inventory system.

Answers

Answer:

a: March 2

Dr Accounts Receivable 900,000

Cr Sales Revenue 900,000

March 2

Dr Cost of Good Sold 590,000

Cr Inventory 590,000

b. March 6

Dr Sales Returns and Allowances 90,000

Cr Accounts Receivable 90,000

March 6

Dr Inventory 62,000

Cr Cost of Goods Sold 62,000

c. March 12

Dr Cash 793,800

Dr Sales Discount 16,200

Cr Accounts Receivable 810,000

Explanation:

Preparation of Journal entries using a perpetual inventory system

a. March 2

Dr Accounts Receivable 900,000

Cr Sales Revenue 900,000

(To record sale of merchandise)

March 2

Dr Cost of Good Sold 590,000

Cr Inventory 590,000

b. March 6

Dr Sales Returns and Allowances 90,000

Cr Accounts Receivable 90,000

(To record sale of merchandise)

March 6

Dr Inventory 62,000

Cr Cost of Goods Sold 62,000

c. March 12

Dr Cash 793,800

(98%*810,000)

Dr Sales Discount 16,200

(2%*810,000)

Cr Accounts Receivable 810,000

(900,000-90,000)

A: March 2

Dr assets 900,000

Cr Sales Revenue 900,000

March 2

Dr Cost of excellent Sold 590,000

Cr Inventory 590,000

B. March 6

Dr Sales Returns and Allowances 90,000

Cr assets 90,000

March 6

Dr Inventory 62,000

Cr Cost of products Sold 62,000

C. March 12

Dr Cash 793,800

Dr Sales Discount 16,200

Cr assets 810,000

Journal entries  

Preparation of Journal entries employing a perpetual inventory system

A. March 2

Dr assets 900,000

Cr Sales Revenue 900,000

(To record sale of merchandise)

March 2

Dr Cost of fine Sold 590,000

Cr Inventory 590,000

B. March 6

Dr Sales Returns and Allowances 90,000

Cr assets 90,000

(To record sale of merchandise)

March 6

Dr Inventory 62,000

Cr Cost of products Sold 62,000

C. March 1

Dr Cash 793,800

(98%*810,000)

Dr Sales Discount 16,200

(2%*810,000)

Cr assets 810,000

[tex](900,000-90,000)[/tex]

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The concept of demand is best described as:_____.
a. the quantity of a good or a service that people are willing and able to purchase at different possible prices.
b. the total satisfaction that consuming a good provides people at different prices.
c. the additional satisfaction derived from a quantity of goods and services obtained when income increases.
d. the quantity of a good or a service that people will offer for sale at different possible prices.
e. the quantity of a good or service that consumers will substitute when the price of a good changes.
The basic proposition of the law of demand is that:_____.
a. higher prices cause buyers to demand more.
b. buyers demand lower prices.
c. higher prices cause less demand.
d. as the price of a good decreases, buyers are willing and able to purchase less.
e. as the price of a good increases, buyers are willing and able to purchase less.
In a market economy, there is relationship between the price of a good and the amount of a good that buyers are willing and able to purchase.

Answers

Answer:

Explanation: The concept of demand usually deals with the consumers yearning for goods and services and the factors which determines the purchasing decision of consumers and the amount being purchased. Quantity and price are two associated variables which can be used to examine consumer behavior towards a certain product. Hence, demand for a product often refers to the quantity of product purchased or demanded by consumers based on the price of the product.

The demand proposition is simply of the notion that the number of quantity demanded for a certain product falls as the price of such product inversa and vice versa. The demand for a product decreases as its price begins to rise, leading consumers to look for substitute products which cost less.

Target (TGT) recently earned a profit of $4.15 per share and has a P/E ratio of 23.19. Earnings have been growing at 11.5 percent per year over the past few years. If this growth continues, what would the stock price be in five years if the P/E ratio remains unchanged

Answers

Answer:

$165.85

Explanation:

Calculation for what would the stock price be in five years

First step is to calculate the EPS in 5 years

Using this formula

EPS in 5 years=EPS 0 (1+ Growth rate)^n

Let plug in the formula

EPS in 5 years=4.15*(1+11.5%)^5

EPS in 5 years=$7.1519

Now let calculate for the stock price in 5 years

Using this formula

Stock price in 5 years=P/E ratio*EPS in 5 years

Let plug in the formula

Stock price in 5 years=23.19*$7.1519

Stock price in 5 years=$165.85

Therefore what would the stock price be in five years is $165.85

Pearsall Company's defined benefit pension plan had a PBO of $275,000 on January 1, 2021. During 2021, pension benefits paid were $45,000. The discount rate for the plan for this year was 11%. Service cost for 2021 was $88,000. Plan assets (fair value) increased during the year by $55,000. The amount of the PBO at December 31, 2021, was:

Answers

Answer:

$329,150

Explanation:

Calculation for the amount of the PBO at December 31, 2021

PBO/1/1 $265,000

Add Service Cost 80,000

Add Interest Cost 29,150

($265,000 x 11%)

Less Benefits Paid (45,000)

PBO 12/31 $329,150

Therefore The amount of the PBO at December 31, 2021, was: $329,150

You want to buy a house that costs $140,000. You have $14,000 for a down payment, but your credit is such that mortgage companies will not lend you the required $126,000. However, the realtor persuades the seller to take a $126,000 mortgage (called a seller take-back mortgage) at a rate of 5%, provided the loan is paid off in full in 3 years. You expect to inherit $140,000 in 3 years, but right now all you have is $14,000, and you can afford to make payments of no more than $22,000 per year given your salary. (The loan would call for monthly payments, but assume end-of-year annual payments to simplify things.)

Required:
a. If the loan was amortized over 3 years, how large would each annual payment be? Could you afford those payments?
b. If the loan was amortized over 30 years, what would each payment be? Could you afford those payments?
c. To satisfy the seller, the 30-year mortgage loan would be written as a balloon note, which means that at the end of the third year, you would have to make the regular payment plus the remaining balance on the loan. What would the loan balance be at the end of Year 3, and what would the balloon payment be?

Answers

Answer:

Kindly check explanation

Explanation:

Given the following :

Cost of house = $140,000

Down payment = $14000

Take back mortgage = 126000 = PV

Rate (r) = 5%

Yearly payment one can afford = 22000

a. If the loan was amortized over 3 years, how large would each annual payment be? Could you afford those payments?

Number of period = 3

Using the relation:

PMT = r(PV) / 1 - (1 + r)^-n

PMT = 0.05(126000) / 1 - 1.05^-3

PMT = 6300 / (1-0.8638375)

PMT = 46,268.23

He won't be able to afford it, as the monthly payment is larger than the affordable amount of $22000

b. If the loan was amortized over 30 years, what would each payment be? Could you afford those payments?

PMT = r(PV) / 1 - (1 + r)^-n

PMT = 0.05(126000) / 1 - 1.05^-30

PMT = 6300 / (1-0.2313774)

PMT = 8196.48

He would be able to afford it, as the monthly payment is lower than the affordable amount of $22000

c. To satisfy the seller, the 30-year mortgage loan would be written as a balloon note, which means that at the end of the third year, you would have to make the regular payment plus the remaining balance on the loan. What would the loan balance be at the end of Year 3, and what would the balloon payment be?

Present value of remaining balance after the 3rd year:

Present Value (PV) = PMT[(1 - (1 + r)^-n) / r]

Where

PMT = periodic payment = 8196.48

r = Interest rate = 5% = 0.05

n = number of periods = 30 - 3 = 27

PV = 8196.48[(1 - (1 + 0.05)^-27) / 0.05]

PV = 8196.48[(1 - (1. 05)^-27) / 0.05]

PV = 8196.48[0.7321516 / 0.05]

PV = 120,021.32

Balloon payment :

120,021.32 + 8196.48 = 128,217.80

a. The annual payment if the Mortgage was amortized over three years is $45,315.96 (Interest + Principal)

The Mortgage payments are not affordable because his affordability funds are limited to $22,000 annually.

Annual Amortization Schedule  

 Beginning Balance      Interest             Principal        Ending Balance

1             $126,000.00        $5,393.36        $39,922.60        $86,077.35

2              $86,077.35        $3,350.86          $41,965.10          $44,112.18

3                $44,112.18          $1,203.81           $44,112.15                 $0.00

b.  The annual payment if the Mortgage was amortized over thirty years is $8,116.80 (Interest + Principal)

The Mortgage payments are now affordable with his affordability amount of $22,000 per year.

Annual Amortization Schedule for the first three years:  

 Beginning Balance      Interest           Principal     Ending Balance

1            $126,000.00        $6,257.79        $1,859.01         $124,141.04

2             $124,141.04         $6,162.68        $1,954.12        $122,186.97

3            $122,186.97         $6,062.70       $2,054.10        $120,132.93

c. Payments made by the end of the third year were $5,867.07 with a balance of $120,132.93.

Data and Calculations:

Cost of house = $140,000

Down payment = $14,000

Mortgage value = $126,000($140,000 - $14,000)

Mortgage interest rate = 5%

Affordable annual payments = $22,000

Thus, the balloon payment is always based on an agreed percentage of the loan, which is not provided here.

Learn more: https://brainly.com/question/16653335 and https://brainly.com/question/14388610

Statement of Cash Flows
Colorado Corporation was organized at the beginning of the year, with the investment of $251,500 in cash by its stockholders. The company immediately purchased an office building for $304,900, paying $212,700 in cash and signing a three-year promissory note for the balance. Colorado signed a five-year, $60,500 promissory note at a local bank during the year and received cash in the same amount. During its first year, Colorado collected $93,970 from its customers. It paid $66,500 for inventory, $20,500 in salaries and wages, and another $4,000 in taxes. Colorado paid $6,200 in cash dividends.
Required
1. Prepare a statement of cash flows for the years
2. What does this statement tell you that an income statement does not?

Answers

Answer:

Required 1 ;

Statement of Cash Flows

Cash flow from Operating Activities

Cash Receipts from Customers                             $93,970

Cash Payments to Suppliers and Employees     ($87,000)

Cash Generated from Operations                           $6,970

Income tax paid                                                       ($4,000)

Net Cash from Operating Activities                        $2,970

Cash flow from Investing Activities

Purchase of Office Building                                ($212,700)

Net Cash from Investing Activities                     ($212,700)

Cash flow from Financing Activities

Capital Investment                                                $251,500

Promissory note (Five Year)                                  $60,500

Dividends Paid                                                        ($6,200)

Net Cash from Financing Activities                    $305,800

Beginning Cash and Cash Equivalent                           $0

Movement during the year                                    $96,070

Ending Cash and Cash Equivalent                       $96,070

Required 2 ;

It shows the liquidity position of the Company, which proves its credit worthiness.

Explanation:

I have prepared the Cash Flow Statement using the Direct Method in terms of IAS 7.

Cash Payments to Suppliers and Employees = ($66,500 + $20,500

                                                                           = $87,000

You purchased a bond at a price of $13,100. In 15 years when the bond matures, the bond will be worth $30,000. It is exactly 7 years after you purchased the bond and you can sell the bond today for $21,300. If you hold the bond until it matures, what annual rate of return will you earn from today

Answers

Answer:

The annual rate of return is 2.10%

Explanation:

The computation of the annual rate of return is shown below:

Let us assume the annual rate of return be K

K is

= {Worth of the bond - selling price of the bond today)^(1 ÷ remaining time period) - 1

= [$30,000 ÷ $21,300]^(1 ÷ 8) - 1

= 2.10%

Hence, the annual rate of return is 2.10%

The same is to be considered

What's the diffrence between division manager and regional manager? please i need help i don't understand the difference.​

Answers

A regional manager manages and works way more than a division manager

Broussard Skateboard's sales are expected to increase by 25% from $8.6 million in 2019 to $10.75 million in 2020. Its assets totaled $2 million at the end of 2019. Broussard is already at full capacity, so its assets must grow at the same rate as projected sales. At the end of 2019, current liabilities were $1.4 million, consisting of $450,000 of accounts payable, $500,000 of notes payable, and $450,000 of accruals. The after-tax profit margin is forecasted to be 4%, and the forecasted payout ratio is 45%.

Required:
Use the AFN equation to forecast Broussard's additional funds needed for the coming year.

Answers

Answer:

$236,500

Explanation:

Using the AFN equation to forecast Broussard's additional funds

Sales expected in 2019 2,150,000

( 8,600,000* .25)

After-tax profit margin 430,000

(10,750,000*4%)

Dividend payments 193,500

[$430,000 * 45%]

Addition to retained earnings $236,500

[$430,000 - $193,500]

Therefore forecast Broussard's additional funds needed for the coming year will be $236,500

DelRay Foods must purchase a new gumdrop machine. Two machines are available. Machine 7745 has a first cost of $8,000, an estimated life of 10 years, a salvage value of $1,000, and annual operating costs estimated at $0.01 per 1,000 gumdrops. Machine A37Y has a first cost of $8,000, a life of 10 years, and no salvage value. Its annual operating costs will be $260 regardless of the number of gumdrops produced. MARR is 6%/year, and 30 million gumdrops ware produced each year.
Based on an internal rate of return analysis, which machine should be recommended?

Answers

Answer:

I would recommend Machine 7745

Explanation:

Machine 7745

initial outlay = $8,000

operational costs per year = $300

depreciation cost per year = $700

salvage value (at year 10) = $1,000

total costs per year (1 - 9) = $1,000

total costs year 10 = $0

using an excel spreadsheet, the IRR = 2%. Since you are analyzing costs only, not incremental revenue, then you must select the project with the lowest IRR.

 

Machine A37Y

initial outlay = $8,000

operational costs per year = $260

depreciation cost per year = $800

total costs per year (1 - 10) = $1,060

using an excel spreadsheet, the IRR = 4%

 

How should you handle an employee who keeps coming to you asking for information regarding major policies, vacations, and benefit(s)?

Answers

Answer:

tell him to not talk about politics at work and stop asking for more vacations and benifits.

Explanation:

tell him arguing about policies means less work done. And if he would get more vacation days, and more benifits the other employees would think you are showing favoritism.

Listed below are selected transactions of Blossom Department Store for the current year ending December 31.
1. On December 5, the store received $490 from the Selig Players as a deposit to be returned after certain furniture to be used in stage production was returned on January 15.
2. During December, cash sales totaled $821,100, which includes the 5% sales tax that must be remitted to the state by the fifteenth day of the following month.
3. On December 10, the store purchased for cash three delivery trucks for $110,300. The trucks were purchased in a state that applies a 5% sales tax.
4. The store determined it will cost $96,300 to restore the area (considered a land improvement) surrounding one of its store parking lots, when the store is closed in 2 years. Blossom estimates the fair value of the obligation at December 31 is $77,400.

Answers

Answer:

1. Dec. 5 Cash$490

Cr Due to customer$490

2. Dec. 1-31

Dr Cash821,100

Cr Sales Revenue782,000

Cr Sales Tax Payable 39,100

Dec. 10

Dr Trucks 115,815

Cr Cash115,815

Dec.31

Dr Land improvements 77,400

Cr Asset Retirement Obligation 77,400

Explanation:

Preparation of Journal entries

1. Dec. 5 Cash 490

Cr Due to customer 490

2. Dec. 1-31

Dr Cash821,100

Cr Sales Revenue782,000

Cr Sales Tax Payable 39,100

(821,100-782,000)

Dec. 10

Dr Trucks 115,815

Cr Cash115,815

Dec.31

Dr Land improvements 77,400

Cr Asset Retirement Obligation 77,400

Workings:

Dec. 1-31

Sales Revenue= ($821,100 ÷ 1.05)

Sales Revenue=$782,000

Sales Taxes Payable =($782,000 ×0.05)

Sales Taxes Payable=$39,100

Dec. 10Trucks= ($110,300 × 1.05)

Trucks =$115,815

The defect rate for data entry of insurance claims at Sadegh Kazemi Insurance Co. has historically been about 1.50% This exercise contains only parts a, b, c, d, and e.
a. If you wish to use a sample size of 100, the 3-sigma control limits are: UCLD (enter your response as a number between 0 and 1, rounded to three decimal places).
b. what if the sample size used were 50, with 3 standard deviation?
c. what if the sample size used were 100, with 2 standard deviation?
d. what if the sample size used were 50, with 2 standard deviation?
e. what happens to standard deviation Ap when the sample size is larger?
f. explain why the lower control limits cannot be less then 0.

Answers

Answer and  Explanation:

Answer and explanation attached

A company issued 130 shares of $100 par value common stock for $15,400 cash. The total amount of paid-in capital in excess of par is:

Answers

Answer:

$2,400

Explanation:

For par stated shares, any amount paid in excess of the par value is called paid-in capital in excess of par and is included in shareholders equity reserves.

So, from the total price remove the par value price of 130 shares to determine the paid-in capital in excess of par.

Paid-in capital in excess of par = Total Paid - Price at Par

                                                   = $15,400 - (130 shares × $100)

                                                   = $2,400

Find the future value of an annuity with monthly deposits of $150, made over a period of 10 years, with 5% interest compounded monthly g

Answers

Answer:

Explanation:

Future value of an annuity FVA = ?

annuity = 150 .

period = 10 years

= 10 x 12 = 120 months

rate of interest 5%

monthly interest = 5 / 12 = .41667

FVA = 150 [ ( 1.0041667)¹²⁰] / .0041667

X = 150 [ ( 1.0041667)¹²⁰] / .0041667

2.778 x 10⁻⁵ X = ( 1.0041667)¹²⁰

- 5 + log 2.778 + log X = 120 log 1.0041667

- 4.55627  + log X = .2167

log X = 4.77297

X = $59288.43 .

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