The centralized computer technology department of Hardy Company has expenses of $320,000. The department has provided a total of 4,000 hours of service for the period. The Retail Division has used 2,750 hours of computer technology service during the period, and the Commercial Division has used 1,250 hours of computer technology service. Use the following data: Retail Division Commercial Division Sales $2,150,000 $1,200,000 Cost of goods sold 1,300,000 800,000 Selling expenses 150,000 175,000 Required: Determine the divisional income from operations for the Retail Division and the Commercial Division. Refer to the Amount Descriptions list provided for the exact wording of the answer choices for text entries.

Answers

Answer 1

Answer:

Retail Division  = $480,000

Commercial Division = $125,000

Explanation:

Divisional income from operations for the Retail Division and the Commercial Division

                                                    Retail Division     Commercial Division

Sales                                               $2,150,000              $1,200,000

Cost of goods sold                        ($1,300,000)             ($800,000)

Controllable Contribution                $850,000                 $400,000

Less Expenses

Selling expenses                            ($150,000)                 ($175,000)

Allocated Central Costs                 ($220,000)                ($100,000)

Net Income before tax                    $480,000                  $125,000

Calculations :

Allocation of Central Costs :

Retail Division (2,750/ 4,000 ×  $320,000) = $220,000

Retail Division (1,250/ 4,000 ×  $320,000) = $100,000


Related Questions

ere are simplified financial statements for Watervan Corporation:



INCOME STATEMENT
(Figures in $ millions)
Net sales $
888.00

Cost of goods sold
748.00

Depreciation
38.00

Earnings before interest and taxes (EBIT) $
102.00

Interest expense
19.00

Income before tax $
83.00

Taxes
17.43

Net income $
65.57



BALANCE SHEET
(Figures in $ millions)
End of Year Start of Year
Assets
Current assets $
376

$
326


Long-term assets
272


229


Total assets $
648

$
555


Liabilities and shareholders’ equity
Current liabilities $
201

$
164


Long-term debt
115


128


Shareholders’ equity
332


263


Total liabilities and shareholders’ equity $
648

$
555




The company’s cost of capital is 8.5%.


a. Calculate Watervan’s economic value added (EVA). (Do not round intermediate calculations. Enter your answer in millions rounded to 2 decimal places.)

b. What is the company’s return on capital? (Use start-of-year rather than average capital.) (Do not round intermediate calculations. Enter your answer as a percent rounded to 2 decimal places.)

c. What is its return on equity? (Use start-of-year rather than average equity.) (Enter your answer as a percent rounded to 2 decimal places.)

d. Is the company creating value for its shareholders?

Answers

Answer:

income statements okay

Explanation:kokay

Halifax Technologies primarily relies on 100% equity financing to fund projects. A good opportunity is available that will require $250,000 in capital. The Halifax owner can supply the money from personal investments that currently earn an average of 8.5% per year. The annual net cash flow from the project is estimated at $30,000 for the next 15 years. Alternatively, 60% of the required amount can be borrowed for 15 years at 9% per year. Using a before-tax analysis and setting the MARR equal to the WACC, determine which plan, if either, is better.

Answers

Answer:

100% equity financing from personal investments is better

Explanation:

100% equity financing option.

Expected annual return on the project = $30,000

Lost investment opportunity = 8.5% * 250,000 = $21,250.

Therefore incremental return from 100% equity financing option = $30,000 - $21,250 = $8,750 annually.

60% debt and 40% equity financing option.

Expected annual return on the project = $30,000

Lost investment opportunity = 8.5% * 40% * 250,000 = $8,500.

Interest rate on debt = 9% * 60% * 250,000 = $13,500.

Therefore incremental return = $30,000 - $8,500 - $13,500 = $8,000 annually.

Since the 100% financing gives a higher return than the debt-equity option, the  100% financing option is better.

All three of the $5000 billion GDP figures (Production, Income and Spending) are in ____________ dollars.

Answers

Answer: D inflation adjusted, real

Explanation:

The GDP calculation acquired in the flow chart of $5,000 billion were all done after adjusting for inflation which means that they were in real dollars.

Inflation adjusted GDP enables more effective comparison between different periods as inflation tends to inflate the prices of goods and services and can make one think that the economy has grown more than it actually has.

When the value of GDP is inflation adjusted, it can then be seen just how much the economy improved or shrank.

A double-entry accounting system is an accounting system: Multiple Choice That records each transaction twice. That records the effect of each transaction in at least two accounts with equal debits and credits. In which each transaction affects and is recorded in two or more accounts but that could include two debits and no credits. That allows total credits to be greater than total debits. That allows total debits to be greater than total credits.

Answers

Answer:

That records the effect of each transaction in at least two accounts with equal debits and credits.

Explanation:

A double-entry accounting system is the accounting system in which it shows the impact of each transaction in terms of debit and credit. In this the amount of credit should be equivalent to the amount of credit that means both the amount should be equivalent to each other

hence, the second option is correct and the same is to be considered

Westbank Real Estate, Inc. owns 10 acres of forested land. Westbank wants the land cleared in order to build houses. Westbank emails a signed electronic memorandum to a representative of Hardell Lumber Co. offering to sell the mature trees and rich topsoil to Hardell for lumber and agricultural purposes. The electronic memorandum includes the parties' typed names, the consideration, the price, and a description of the property, lumber, and soil. Hardell replies via email to Westbank that it accepts Westbank's terms, electronically signs the memorandum, and will start removing the trees and soil next month. Before Hardell can begin clearing the land, Westbank changes its mind, wants to keep the land forested, and prevents Hardell from accessing the property claiming no contract has been formed.
2. Does the electronic agreement for the sale of trees and soil fall under the statute of frauds? (YES / NO)
3. Under which category? (CONTRACTS INVOLVING LAND/ CONTRACTS THAT BY THEIR TERMS CANNOT BE PREFORMED IN LESS THAN A YEAR AFTER THE DATE OF AGREEMENT/ A PROMISE TO ANSWER FOR A DEBT OF ANOTHER/ A PROMISE MADE IN CONSIDERATION OF MARRIAGE/ CONTRACTS FOR THE SALE OF GOODS OVER $500)
4. An electronic memorandum (DOES/ DOES NOT) satisfy the writing requirements for the Statute of Frauds.
5. Land is considered to be (REAL PROPERTY/ PERSONAL PROPERTY)
6. The definition of land includes (NO/ SOME/ ALL) physical objects that are permanently attached to the property.
7. Examples of physical objects that constitute land for purposes of the statute of frauds include (BUILDINGS/ FENCES/ TREES/ SOIL/ ALL OF THESE)
8. A written or electronic memorandum evidencing a contract will suffice provided that the writing is signed by (THE PERSON WHO IS ENFORCING THE CONTRACT/ THE PERSON AGAINST WHOM THE CONTRACT IS BEING ENFORCED)
9. Who signed the e-mails? (WESTBANK REAL ESTATE/ HARDELL LUMBER/ BOTH PARTIES)
10. What type of signature must be on an e-mail in order to enforce an electronic record? (A TYPED NAME/ AN OFFICIAL SIGNATURE/ A NOTARIZED SIGNATURE/ AN ENCRYPTED SIGNATURE)
11. Does the electronic memorandum have the parties' typed names? (YES/ NO)
12. Does the electronic memorandum describe the property involved?(YES/ NO)
13. Is it likely a court would find that the electronic memorandum satisfied the statue of frauds? (YES/ NO)
14. As a result, Hardell (WILL/ WILL NOT) likely be able to enforce the contract against Westbank.

Answers

Answer:

Westbank Real Estate, Inc. and Hardell Lumber Co.

2. Does the electronic agreement for the sale of trees and soil fall under the statute of frauds? (YES / NO)

3. Under which category? (CONTRACTS INVOLVING LAND/ CONTRACTS THAT BY THEIR TERMS CANNOT BE PERFORMED IN LESS THAN A YEAR AFTER THE DATE OF AGREEMENT/ A PROMISE TO ANSWER FOR A DEBT OF ANOTHER/ A PROMISE MADE IN CONSIDERATION OF MARRIAGE/ CONTRACTS FOR THE SALE OF GOODS OVER $500)

4. An electronic memorandum (DOES/ DOES NOT) satisfy the writing requirements for the Statute of Frauds.

5. Land is considered to be (REAL PROPERTY/ PERSONAL PROPERTY)

6. The definition of land includes (NO/ SOME/ ALL) physical objects that are permanently attached to the property.

7. Examples of physical objects that constitute land for purposes of the statute of frauds include (BUILDINGS/ FENCES/ TREES/ SOIL/ ALL OF THESE)

8. A written or electronic memorandum evidencing a contract will suffice provided that the writing is signed by (THE PERSON WHO IS ENFORCING THE CONTRACT/ THE PERSON AGAINST WHOM THE CONTRACT IS BEING ENFORCED)

9. Who signed the emails? (WESTBANK REAL ESTATE/ HARDELL LUMBER/ BOTH PARTIES)

10. What type of signature must be on an email in order to enforce an electronic record? (A TYPED NAME/ AN OFFICIAL SIGNATURE/ A NOTARIZED SIGNATURE/ AN ENCRYPTED SIGNATURE)

11. Does the electronic memorandum have the parties' typed names? (YES/ NO)

12. Does the electronic memorandum describe the property involved?(YES/ NO)

13. Is it likely a court would find that the electronic memorandum satisfied the statute of frauds? (YES/ NO)

14. As a result, Hardell (WILL/ WILL NOT) likely be able to enforce the contract against Westbank.

Explanation:

The memoranda exchanged between Westbank Real Estate and Hardell Lumber Co provides the evidence of their oral contract. The statute of fraud covers most oral contracts, especially those involving real property or sale of land.  It is important to note that land includes all its permanent attachments.

Osgood Company, which applies overhead at the rate of 190% of direct material cost, began work on job no. 101 during June. The job was completed in July and sold during August, having accumulated direct material and labor charges of $27,000 and $15,000, respectively. On the basis of this information, the total overhead applied to job no. 101 amounted to:

Answers

Answer: $51300

Explanation:

From the question, we are informed that Osgood applies overhead at rate of 190% of direct cost material and we've been given the direct cost material as $27, 000. Therefore, the total overhead applied to the job will be:

= $27000 × 190%

= $27000 × 1.9

= $51300

Percentage of sales budgeting can also be called _____.


arbitrary budgeting

objective and task budgeting

rule of thumb budgeting

competitive budgeting

Answers

Answer:

promotional budget is set as a percentage of current or anticipated sales

Typical percent of sales is 2%-5%

Explanation:

so I would have to say arbitrary budgeting

It is estimated that the net cash flows to be received from the copyright will be $63,000, and its fair value is $59,850. The accumulated amortization at the end of 2021 was $15,435. Compute the amount of impairment, if any, to be recorded on December 31, 2021. (If there is a loss on impairment, then enter amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

Answers

Answer:

The amount of the impairment = $3,150.

Explanation:

a) Data and Calculations:

Net cash flows = $63,000

Fair value of copyright = $59,850

Accumulated amortization = $15,435

Impairment gain = $3,150 ($63,000 - $59,850)

b) There is an impairment gain of $3,150 since the net cash flows is higher than the fair value of the copyright.  Copyright is an intangible asset and impairment assessment must be conducted yearly.

The writing voice or tone of writing may be any of the following:
(Select all that apply)

A. Grammatically Incorrect
B. Professional
C. Incomplete
D. Friendly

Answers

Answer:

- Professional

- Friendly

Explanation:

Both of those tone can be used depending on the intent of the writing.

If the purpose of the writing is to talk about serious business transaction, it would be best to use a professional tone in order to shows a high level of competence. This will increase people's trust in your capability.

If the purpose of the writing is to seek semi-casual relations (such as building a network with other people within the industry), it would be best to use a friendly tone in the writing in order to establish a social relationship.

Mo has a credit card that gives a 3% discount on every purchase. The annual percentage rate on the card is 12%. He is purchasing an electronic reader for $140. Check all that apply. If Mo uses the credit card and pays the full balance during the billing cycle, the cost of the purchase will be $140. If Mo pays cash, the cost of the purchase will be $140. If Mo uses the credit card and pays off the balance at $30 a month for 7 months with no late fees, the cost of the purchase will be $143.34. If Mo pays cash, the cost of the purchase will be $135.80. If Mo uses the credit card and pays off the balance at $20 a month for 7 months with no late fees, the cost of the purchase will be $139.89. If Mo uses the credit card and pays the full balance during the billing cycle, the cost of the purchase will be $135.80.

Answers

Answer:

B: If Mo pays cash, the cost of the purchase will be $140.

E: If Mo uses the credit card and pays off the balance at $20 a month for 7 months with no late fees, the cost of the purchase will be $139.89.

F: If Mo uses the credit card and pays the full balance during the billing cycle, the cost of the purchase will be $135.80.

The correct answers to this question are B, E, and F and they are also

answers 2, 5, and 6.

Based on the information given, the correct options will be:

If Mo pays in cash, the cost of the purchase will be $140. If Mo uses the credit card and pays off the balance at $20 a month for 7 months with no late fees, the cost of the purchase will be $139.89. If Mo uses the credit card and pays the full balance during the billing cycle, the cost of the purchase will be $135.80.

It should be noted that when she pays in cash, she'll have to pay $140.  In a situation whereby she uses the credit card, she'll be given a discount of 3%. Therefore, the amount that she'll have to pay will be:

= $140 - (3% × $140)

= $140 - (0.03 × $140)

= $140 - $4.20

= $135.80.

In conclusion, the correct options are B, E, and F.

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The following U.S. Treasury bond is listed in the The Wall Street Journal: Rate Mo/Yr Bid Asked 9.50 Oct 38 135:30 136:04 This $1,000 par value bond has 18 years to maturity and makes semi-annual coupon interest payments. If you purchased this bond, what would be the bond's yield to maturity

Answers

Answer:

6.35%

Explanation:

If you purchase this bond you will need to pay $1,000 x 136.04% = $1,360.40

the coupon rate is 9.5% / 2 = 4.75% or $47.50 every six months

the bond matures in 18 years or 36 semiannual periods

yield to maturity = {coupon + [(face value - market value)/n]} / [(face value + market value)/2]

YTM = {47.5 + [(1,000 - 1,360.4)/36]} / [(1,000 + 1,360.4)/2]

YTM = 37.49 / 1,180.2 = 0.031766 x 2 (annual yield) = 0.06353 = 6.35%

You are considering how to invest part of your retirement savings.You have decided to put $400,000 into three​ stocks: 61% of the money in GoldFinger​ (currently $28​/share), 24% of the money in Moosehead​ (currently $73​/share), and the remainder in Venture Associates​ (currently $9​/share). Suppose GoldFinger stock goes up to $43​/share, Moosehead stock drops to $67​/share, and Venture Associates stock drops to $6 per share. a. What is the new value of the​ portfolio? b. What return did the portfolio​ earn? c. If you​ don't buy or sell any shares after the price​ change, what are your new portfolio​ weights?

Answers

Answer:

a. Number of shares of GoldFinger = 61%*400000/24

Number of shares of GoldFinger =  10166.6667

Number of shares of Moosehead = 24%*400,000/73

Number of shares of Moosehead = 1315.0685

Number of shares of Venture Associates = (1 - 61% - 24%) * 400,000/9

Number of shares of Venture Associates = 15% * 400,000/9

Number of shares of Venture Associates = 6666.6667

New value of the portfolio = 10166.6667*$43 + 1315.0685*$67 + 6666.6667*$6

New value of the portfolio = $437,166.6681 + $88,109.5895 + $40000.0002

New value of the portfolio = $565,276.2578

b. The return that the portfolio​ earn is = ($565,276.2578 - $400,000) / $400,000 = $165,276.2578 / $400,000 = 0.4131906445 = 41.32%

c. Weight of Goldfinger is now = (10166.6667*$43) / $565,276.2578

= $437166.6681 / $565,276.2578

= 0.7734

= 77.34%

Weight of Moosehead is now = (1315.0685*$67) / $565,276.2578

= $88109.5895 / $565,276.2578

= 0.15587

= 15.59%

Weight of Venture is now = 100% - 77.34 - 15.59%

= 7.07%

Even though commercial airlines have excellent safety​ records, in the weeks following a​ crash, airlines often report a drop in the number of​ passengers, probably because people are afraid to risk flying. ​a) A travel agent suggests that since the Law of Averages makes it highly unlikely to have two plane crashes within a few weeks of each​ other, flying soon after a crash is the safest time. What do you​ think? ​b) If the airline industry proudly announces that it has set a new record for the longest period of safe​ flights, would you be reluctant to​ fly? Are the airlines due to have a​ crash?

Answers

Answer:

A) There is no such thing as the "Law of Averages." The overall probability of an airplane crash does not change due to recent crashes.

Explanation:

This is the complete question below;

Even though commercial airlines have excellent safety​ records, in the weeks following a​ crash, airlines often report a drop in the number of​ passengers, probably because people are afraid to risk flying. A travel agent suggests that since the Law of Averages makes it highly unlikely to have two plane crashes within a few weeks of each​ other, flying soon after a crash is the safest time. What do you​ think?

Choose the correct answer below.

A. There is no such thing as the "Law of Averages." The overall probability of an airplane crash does not change due to recent crashes.

B. The "Law of Averages" states that outcomes must even out in the short run. This means that the overall probability of an airplane crash is higher due to recent crashes.

C. The "Law of Averages" states that outcomes must even out in the short run. This means that the overall probability of an airplane crash is lower due to recent crashes.

D. The "Law of Averages" does not apply to this situation. The overall probability of an airplane crash does not change due to recent crashes.

We are informed from the question that commercial airlines have excellent safety​ records, in the weeks following a​ crash, airlines often report a drop in the number of​ passengers, probably because people are afraid to risk flying. A travel agent suggests that since the Law of Averages makes it highly unlikely to have two plane crashes within a few weeks of each​ other, flying soon after a crash is the safest time.

In this case, There is no such thing as the "Law of Averages." The overall probability of an airplane crash does not change due to recent crashes.

There was fact that the commercial airlines has excellent safety​ records in the past and there is a crash after the following week, all these doesn't have any connection with people flying soon after a crash because they think is the safest time.

Airline transportation has its pros and cons. The answers are given below;

My point is that There is nothing like the "Law of Averages." The total likelihood of an airplane crash will not be altered due to recent crashes. When one take a flight, it is usually done at your own risk.

If the airline industry proudly announces that it has set a new record for the longest period of safe​ flights, I would not be be reluctant to​ fly. Every airline companies are known to have strict maintenance of their planes are its parts.

They ensure that their flights does not have any issue on the way, Even though things do  happen, that does not mean I would be scare and not fly.

The airline is not due to crash. This is because the likelihood of a crash occurring is not due to the time a previous crash occurred. One should not be scared or afraid of flying.

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If Tonya purchased 200 decorative pillows at $12 each and sold 75 of the pillows for $20 each, what is the cost of goods sold

Answers

Answer:

the cost of goods sold is $1,500

Explanation:

The computation of the cost of goods sold is

= Opening inventory + purchase - ending inventory

= $0 + 200 × $12 - (200 × $12 - 75 × $20)

= $ + $2,400 - ($2,400 - $1,500)

= $2,400 - $900

= $1,500

hence, the cost of goods sold is $1,500

We simply applied the above formula so that the correct value could come

And, the same is to be considered

___________ is/are associated with collecting, storing, and distributing the product or service to buyers. They consist of warehousing, material handling, delivery operation, order processing, and scheduling.

a. Services
b. Inbound logistics
c. Outbound logistics
d. Operations

Answers

Answer:

Outbound logistics

Explanation:

Logistics is defined as the process by which inventory and other goods are moved from their source to locations of use or consumption.

Outbound logistics for a business is concerned with movement of finished goods from a company to the consumer. It is movement of goods outward.

Various activities involved in this are storing, collection, order processing, warehousing, and distribution.

On the other hand inbound logistics deals with inflow of required raw materials and equipment for production or operations.

Despite its drastic downsizing a decade ago under a federally funded bailout and bankruptcy​ restructuring, General Motors again finds itself with too many U.S. factories that can turn out too many​ vehicles. GM's factory-utilization rate in North America averaged​ 95.1% over the past two​ years, below​ Ford's 111.9% and Toyota​ 's 101.4%.​ (Rates can exceed​ 100% when factories work a 3rd shift or schedule overtime work on​ weekends.) The auto industry often runs its factories​ dawn-till-dusk or even around the clock to boost their efficiency. ​Factory-utilization rates typically measure how much production capacity a plant uses based on a​ 16-hour workday. GM says its utilization rate is​ 100% on average when its​ round-the-clock truck and SUV lines are figured in with the relatively sleepy factories making​ cars. GM said it is working to​ "drive further​ improvements" in its plant​ utilization, including adding crossover SUVs to more factory lines. A plant in the Kansas City area that now makes only the Malibu is scheduled to begin assembling a small Cadillac SUV soon. But such a​ switch-over typically takes car makers several years of lead​ time, to order and install new​ assembly-line equipment and tooling.

Answers

Answer:

The question is actually missing (see attached image):

the answer is:

D. Less than that of its competitors.

Explanation:

Personally, I believe that GM is an extremely spoiled child that refuses to assume responsibility for its continuous and never ending mistakes. GM has either filed for bankruptcy or threatened to do so twice in the last 30 years or so, and every time the US government has to bail them out. But GM keeps doing things wrong.

It doesn't matter if you like their cars or not, GM is terribly managed. No other company in US history has received so much financial aid from the government and continued to lose money and work inefficiently. The problem is that whenever things go wrong, stockholders lose their money but the executives keep getting tens of millions of dollars. If a company is managed in such a disastrous way, their top management shouldn't get paid that much.

A car factory costs a lot of money, and not using it efficiently is outrageous considering GM's history. If they had never received a cent from the government, then its only their problem. But the government lost $11.2 billion on GM's last bailout. During the 1980s GM lobbied fro the government to impose import quotas on Japanese cars because they were better cars and GM couldn't compete against them. So whenever they do things wrong, big brother has to help them. During the last couple of years GM had to sell most of its foreign operations in order to get cash, and you generally do not make money by selling your assets.

On January 1, a company purchased a five-year insurance policy for $3,300 with coverage starting immediately. If the purchase was recorded in the Prepaid Insurance account, and the company records adjustments only at year-end, the adjusting entry at the end of the first year is:_______.
a. Debit Insurance Expense. $660, credit Prepaid Insurance, $660.
b. Debit Prepaid Insurance, $660; credit Insurance Expense, $660.
c. Debit Insurance Expense, $660; credit Prepaid Insurance, $2,640.
d. Debit Prepaid Insurance, $3,300; credit Cash, $3,300.

Answers

Answer:

a. Debit Insurance Expense. $660, credit Prepaid Insurance, $660.

Explanation:

The adjusting entry is shown below:

Insurance expense Dr $660 ($3,300 ÷ 5 years)

          To Prepaid insurance

(Being the insurance expense is recorded)

here we debited the insurance expense as it increased the expense and credited the prepaid insurance as it decreased the assets

Therefore the option a is correct

DEFINITION TERM 1. Subtract outstanding checks from the bank balance. 2. Compute the adjusted bank balance. 3. Enter the bank statement balance from the bank statement. 4. Add any unrecorded deposits to the bank balance. 5. Compute the adjusted book balance. 6. Add any unrecorded interest earned to the book balance. 7. Enter the company’s book balance from its accounting records. 8. Subtract bank fees from the book balance.

Answers

Complete Question:

What are the correct steps in preparing Bank reconciliation in a chronological order?

Answer:

1. Enter the bank statement balance from the bank statement.

2. Add any unrecorded deposits to the bank balance.

3. Subtract outstanding checks from the bank balance.

4. Compute the adjusted bank balance

5. Enter the company's book balance from its accounting records.

6. Add any unrecorded interest earned to the book balance.

7. Subtract bank fees from the book balance.

8. Compute the adjusted book balance.

Explanation:

In Financial accounting, bank reconciliation can be defined as an evaluation which give a complete details of the financial items responsible for any difference between the balance of the cash account in the balance sheet and the cash balance reported in an entity's bank statement. These reconciliations should be done at regular intervals so as to ensure a balanced record of the cash account are kept by an organization or firm.

A bank reconciliation mainly computed by an accountant, gives the difference between the balance in relation to the bank statement and the cash balance with respect to the accounting records of the depositor in a particular financial institution.

The steps in preparing Bank Reconciliation in a chronological order are;

1. You should enter the bank statement balance from the bank statement.

2. Add any unrecorded deposits to the bank balance.

3. Subtract outstanding checks from the bank balance.

4. Compute the adjusted bank balance

5. Enter the company's book balance from its accounting records.

6. Add any unrecorded interest earned to the book balance.

7. Subtract bank fees from the book balance.

8. Compute the adjusted book balance.

The main purpose of a bank reconciliation is to ensure an accuracy of the depositor's financial information and that of it's bank records.

In a nutshell, after a reconciliation of the bank statement, the adjusted bank balance should be equal to the company's ending adjusted cash balance on the balance sheet.

The correct steps in preparing Bank reconciliation in a chronological order: 1. Enter the bank statement balance from the bank statement.

2. Add any unrecorded deposits to the bank balance.

3. Subtract outstanding checks from the bank balance.

4. Compute the adjusted bank balance

5. Enter the company's book balance from its accounting records.

6. Add any unrecorded interest earned to the book balance.

7. Subtract bank fees from the book balance.

8. Compute the adjusted book balance.

Bank reconciliation is described in financial accounting as an evaluation that provides detailed details of the financial items responsible for any difference between the balance of the cash account on the balance sheet and the cash balance shown on an entity's bank statement. These reconciliations should be performed at regular periods to guarantee that an organisation or corporation maintains a balanced record of the cash account.

A bank reconciliation, which is mostly computed by an accountant, provides the difference between the balance on the bank statement and the cash balance on the depositor's accounting records at a certain financial institution.

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The SP Corporation makes 48,000 motors to be used in the production of its sewing machines. The average cost per motor at this level of activity is: Direct materials $ 10.70 Direct labor $ 9.70 Variable manufacturing overhead $ 4.05 Fixed manufacturing overhead $ 5.00 An outside supplier recently began producing a comparable motor that could be used in the sewing machine. The price offered to SP Corporation for this motor is $27.55. If SP Corporation decides not to make the motors, there would be no other use for the production facilities and none of the fixed manufacturing overhead cost could be avoided. Direct labor is a variable cost in this company. The annual financial advantage (disadvantage) for the company as a result of making the motors rather than buying them from the outside supplier would be: Multiple Choice $240,000 ($91,200) $343,200 148,800

Answers

Answer:

f the company buys the component, income will decrease by $148,800.

Explanation:

We will take into account only the avoidable costs.

Make in-house:

Direct materials $ 10.70

Direct labor $ 9.70

Variable manufacturing overhead $ 4.05

Total unitary cost= $24.45

Buy:

Price= $27.55

We need to determine the total cost of both options:

Make in-house= 24.45*48,000= $1,173,600

Buy= 27.55*48,000= $1,322,400

Difference= 1,173,600 - 1,322,400= $148,800

If the company buys the component, income will decrease by $148,800.

When a mentally challenged candidate is overlooked by a recruiter even though he possesses skills that are perfect for the job, which perceptual distortion is likely to be experienced by the recruiter?

a. Halo effect
b. Selective perception
c. Ability stereotypes
d. Projection
e. Self-fulfilling prophecy

Answers

The correct answer is C. Ability stereotypes

Explanation:

Ability stereotypes imply incorrect or inaccurate perceptions about people with different abilities including people with intellectual or cognitive disabilities or mentally challenged people. This often means people consider mentally challenged people unable to perform tasks, understand certain information, among others.

This type of stereotyping occurs in the situation presented because the recruiter is not considering a specific candidate because he/she is mentally challenged. However, this condition does not imply the candidate does not have the skills or qualities to be in this job. Indeed, this candidate can be more suitable than an individual with regular intellectual abilities.

The transactions listed below are typical of those involving New Books Inc. and Readers’ Corner. New Books is a wholesale merchandiser and Readers’ Corner is a retail merchandiser. Assume all sales of merchandise from New Books to Readers’ Corner are made with terms 3/10, n/30, and that the two companies use perpetual inventory systems. Assume the following transactions between the two companies occurred in the order listed during the year ended August 31.
a. New Books sold merchandise to Readers’ Corner at a selling price of $625,000. The merchandise had cost New Books $445,000.
b. Two days later, Readers’ Corner complained to New Books that some of the merchandise differed from what Readers’ Corner had ordered. New Books agreed to give an allowance of $11,000 to Readers’ Corner.
c. Just three days later, Readers’ Corner paid New Books, which settled all amounts owed.
Required:
1. Indicate the effect (direction and amount) of each transaction on the Inventory balance of Readers' Corner. (Enter all amounts as positive values.)
2. Prepare the journal entries that Readers’ Corner would record and show any computations. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

Answers

Answer:

Readers' Corner

1. Effect of each transaction on the Inventory Balance:

a. $625,000 Purchase: Inventory balance is increased

b. $11,000 Allowance: Inventory balance is decreased.

c. $614,000 Payment: Inventory balance is not affected.

2.

a. Debit Inventory $625,000

Credit Accounts Payable (New Books) $625,000

To record the purchase of new books on account.

b. Debit Accounts Payable (New Books) $11,000

Credit Inventory $11,000

To record the allowance received from New Books.

c. Debit Accounts Payable (New Books) $614,000

Credit Cash Account $614,000

To record the payment on account.

Explanation:

Readers' Corner records its transactions with New Books Inc. by initially using the journal.  The entries in the journal identify the accounts involved in each transaction.  During the recording, the accounts to be debited and the ones to be credited in the general ledger are identified and recorded accordingly.

Question 3

A situation where the level of output scale and average costs are all rising is called

Answers

Answer: Decreasing return to scale

Explanation:

Decreasing return to scale is a situation where the level of output, scale and average costs are all rising.

Decreasing return to scale happens when there's a rise in inputs that are involved in production process such as labour and capital which brings about a increase in output as well even though it's lesser.

The demand for tickets to an Ethiopian Camparada film is given by D(p)= 200,000-10,000p, where p is the price of tickets. If the price of tickets is 12 birr, calculate price elasticity of demand for tickets and draw the demand curve



Answers

Answer:

a. The price elasticity of demand for tickets -1.50.

b. See the attached pdf file for the demand curve.

Explanation:

a. Calculate price elasticity of demand for tickets

Given;

p = 12

D(p) = D = 200,000 - 10,000p .................................................................... (1)

Substituting p = 12 into equation (1) to find the value of D, we have:

D = 200,000 – (10,000 * 12) = 200,000 - 120,000 = 80,000

Differentiating equation (1) with respect to p, we have:

dD/dp = -10,000

To calculate elasticity of demand, we use the formula for calculating the elasticity of demand as follows:

E = Elasticity of demand = (p / D) * (dD/dp) ................... (2)

Substituting the relevant values into equation (2), we have:

E = (12 / 80,000) * (-10,000) = 0.00015 * (-10,000) = -1.50

Therefore, the price elasticity of demand for tickets -1.50.

Note: Since the absolute value of E i.e. |-1.50| is greater one, it therefore implies that the demand for tickets is elastic.

b. Draw the demand curve.

Note: See the attached pdf file for the demand curve

To draw the demand curve, we need to obtain the new price and the new quantity demanded as follows:

We start by assuming that the price of tickets decreases from 12 birr to 11 birr. Therefore, the percentage change in price is obtained as follows:

Percentage change in price = ((New price – Old price) / Old price) * 100 = ((11 - 12) / 12) * 100 = -8.33%

To calculate the percentage change in demand for tickets, we use the following formula for calculating the elasticity of demand:

E = Percentage change in demand / Percentage change in price ............. (3)

Since from part a above, E = -1.50

And, as calculated here, Percentage change in price = -8.33%, or 0.0833

Substituting the values into equation (3) and solve for Percentage change in demand, we have:

-1.50 = Percentage change in quantity demanded / -0.0833

Percentage change in quantity demanded = (-0.0833) * (-1.50) = 0.12495, or 12.495%

Approximating to 2 decimal places, we have:

Percentage change in quantity demanded = 12.50%

Since the answer is positive, this implies that the demand for tickets D increases by 12.50% when price for tickets decreases by 8.33%. This confirms that the demand for tickets is truly elastic as the percentage change in demand for ticket of 12.50% is greater than the percentage change in price of -8.33%.

The new D can therefore be calculated as follows:

New D = D + (D * Percentage change in demand demanded) = 80,000 + (80,000 * 12.50%) = 90,000

From the calculations above, we have:

Initial price = 12 birr

New price = 11 birr

Initial quantity = D = 80,000

New quantity = New D = 90,000

The values above are then used to draw the demand curve in the attached pdf file.

Since there is a negative relationship between price and quantity demanded in economics, the curve in the attached excel file shows the effect of a decrease in the price of tickets from 12 birr to 11birr (as shown by the arrow) on the quantity demanded for tickets that increases from 80,000 to 90,000 (as shown by the arrow).

Since the demand for tickets is elastic as obtained in part a above, it implies that the percentage change in the quantity demanded for ticket is greater than the percentage change in the price of tickets. This makes the demand curve to be flatter as shown in the attached pdf file

From the demand curve in the attached pdf file; the demand curve for tickets is flatter, and the gap between the initial quantity demanded 80,000 and the new quantity demanded 90,000 is wider than the gap between the initial price 12 birr and the new price 11 birr. This indicated that the percentage change in the quantity demanded of 12.50% which is an increase from 80,000 to 90,000 is higher than the percentage n the price for tickets of 8.33% which is a decrease from 12 birr to 11 birr.

A cover letter should _____ a résumé. replace complement contradict be sent separately from

Answers

Answer:

complement

Explanation:

A cover letter or a Job application letter and the resume are sent together to potential employers. The cover letter details the position being applied for and the applicant's specific skills and experiences for that position. The letter allows the applicant to elaborate on why they are the best candidate for the job.

A resume provides the technical aspects of the applicant, but the cover letter show shows their personality. The applicant demonstrates their passion, interest, and why hiring them is the best decision in the cover letter. Therefore, a cover letter complements the resume.

Rocky Mountain Bottling Company produces a soft drink that is sold for a dollar. At production and sales of 1,000,000 units, the company pays $700,000 in production costs, half of which are fixed costs. At that volume, general, selling, and administrative costs amount to $320,000, of which $70,000 are fixed costs. What is the amount of contribution margin per unit

Answers

Answer:

contribution margin per unit = $0.40

Explanation:

total variable production costs = $350,000

total fixed production costs = $350,000

total variable S&A expenses = $250,000

total fixed S&A expenses = $70,000

total costs = $1,020,000

total fixed costs = $420,000

total variable costs = $600,000

sales price = $1

variable cost per unit = $600,000 / 1,000,000 = $0.60

contribution margin per unit = $1 - $0.60 = $0.40

If a firm's sales are $250,000 and its variable costs are $190,000, the contribution margin in dollars is:_______.
a. $440,000
b. $60,000
c. $190,000
d. $250,000

Answers

Answer:

b. $60,000

Explanation:

Given the following data;

Sales price = $250,000

Variable cost = $190,000

Contribution margin can be defined as the subtraction of variable cost from the sales price.

Mathematically, it given by the formula;

[tex] Contribution \; margin = sales \; price - variable \;cost[/tex]

[tex] Contribution \; margin = 250000 - 190000[/tex]

Contribution margin = 60,000

Therefore, the contribution margin in dollars is $60,000.

The income statement for the year 2015 of Fugazi Co. contains the following information: Revenues$70,000 Expenses: Salaries and Wages Expense$45,000 Rent Expense12,000 Advertising Expense10,000 Supplies Expense6,000 Utilities Expense2,500 Insurance Expense2,000 Total expenses77,500 Net income (loss)$ (7,500) After all closing entries have been posted, the Income Summary account will have a balance of

Answers

Answer:

$0

Explanation:

When the closing entries are recorded, so the net profit or net loss would be transferred to the retained earning account with the help of the closing entries

Therefore after closing entries posting, the balance in the income summary account would be zero and the same is to be considered

hence, the balance would be zero

which entity will meet the following requirements 1. unlimited number of owners 2. limited liability 3. self-employment tax on all income

Answers

Answer: Limited Liability Company (LLC)

Explanation:

Limited Liability Companies are allowed to have as many owners (members) as possible and all these owners have limited liability in case the business defaults on its debt obligations.

LLCs also pay self-employment tax on income as a replacement for the Medicare and Social Security taxes the members would have paid if they were employed by an entity.

Other restaurants in the industry are seeing improvements in their sales, rather than declines. The reporters mention this is in part due to the rise of the celebrity chef and the contrasting styles of the newer quick-serve options that emphasize recipes and quality. Identify which strategy these newer organizations are using to compete against the older more established rivals.
a. Price signaling strategy
b. Capacity control strategy
c. Non-price competition strategy
d. Price leadership strategy

Answers

Answer: Non price competition strategy

Explanation:

The strategy that's been utilized by the newer firms as against the fish that are more established is referred to as non price competition strategy.

Non-price competition strategy is referred to as a marketing strategy which doesn't have to do with the reduction in price buth rather, utlizes promotional expenditures like free gifts, sales promotion, advertising, special orders etc. For this strategy, the company's product quality and brand is of importance to the company.

On September 15, 2021, Oliver's Mortuary received a $7,200, nine-month note bearing interest at an annual rate of 8% from the estate of Jay Hendrix for services rendered. Oliver's has a December 31 year-end. What adjusting entry will the company record on December 31, 2021

Answers

Answer: PLease see answer below

Explanation:

Date Account title and explanation Debit Credit

Dec 31   Interest receivable                           $168  

2021             Interest revenue                                                 $168

Calculation

Interest =Principal x time x rate

= 7,200 x 8% x 3.5 /12(15th september to 31st December)

=$168

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