The president of Nash Company is considering a proposal by the factory manager for the purchase of a machine for $72,500. The useful life would be eight years, with no residual scrap value. The use of the machine will produce a positive annual cash flow of $14,000 a year for eight years. An annuity table shows that the present value of $1 received annually for eight years and discounted at 10% is 5.335. The net present value of the proposal, discounted at 10%, is:___________A. ($3,868).B. $2,190.C. $3,868.D. Zero.

Answers

Answer 1

Answer:

B. $2,190

Explanation:

Calculation for the net present value of the proposal

Using this formula

Net present value=(Annual cash flow×Discounted present value)- Machine purchase amount

Let plug in the formula

Net present value=($14,000 ×5.335)-$72,500

Net present value=$74,690-$72,500

Net present value= $2,190

Therefore the Net present value will be $2,190


Related Questions

Lin Corporation has a single product whose selling price is $140 per unit and whose variable expense is $70 per unit. The company’s monthly fixed expense is $32,250. Required: 1. Calculate the unit sales needed to attain a target profit of $8,000. (Do not round intermediate calculations.) 2. Calculate the dollar sales needed to attain a target profit of $8,700. (Round your intermediate calculations to the nearest whole number.)

Answers

Answer and Explanation:

1. The computation of the unit sales is shown below:

As we know that

Unit sales to attain the desired profit is

= (Fixed cost + desired profit) ÷ contribution margin per unit

= ($32,250 + $8,000) ÷ ($140 - $70)

= 575 units

2. And, the units sales is

Before this first determine the contribution margin ratio which is

Contribution margin ratio = Contribution margin ÷ sales × 100

= $70 ÷ $140 × 100

= 50%

now the dollar sales is

= (Fixed cost + desired profit) ÷ contribution margin ratio

= ($32,250 + $8,700) ÷ 50%

= $81,900

The unit sales is 575 units and dollar sales is $81,900.

Given that,

Selling price of single product is $140.Variable expense per unit is $70.Monthly fixed expense is $32,250.

1. Unit sales to attain target profit of $8,000.

Unit sales = ($32,250 + $8,000) [tex]\div[/tex] ($140 - $70)

= 575 units

2. Dollar sales to attain target profit of $8,700.

Dollar sales = (Fixed cost + Profit) [tex]\div[/tex] Contribution Margin Ratio

= [[tex]($32,250 + 8,700)[/tex] [tex]\div[/tex] ([tex]70[/tex][tex]\div[/tex][tex]\frac{140}{100}[/tex])]

= $81,900

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Which of the following is an example of an equity investment?
(Select the best answer.)
A company bond
A company's stock
A government bond
A loan

Answers

Answer:

A company's stock

Explanation:

There are two main capital structure i.e. debt and the equity. The debt is the loan which is to be borrowed by the individual or a company in order to raise a capital. While the other one is equity in which it shows the ownership stake in the company also it involves the securities than should be traded in the stock markets

While going through the options given, the second option is correct as other options are the examples of debt and the same is not considered for an equity investment

What is the history of cheating in heating oil companies?

Answers

Answer:

The classification of the particular topic is listed throughout the overview section below.

Explanation:

Cold-heated oil and gas company execs and motorists had already robbed schools, law enforcement stations, medical campuses, mosques, homeless shelters, fire departments, residential buildings all over the area, representatives told reporters Tuesday.  The corporations have collected millions and billions of dollars from the pockets of city employees, utilizing elaborate frauds to attract short consumers, attorneys said.

If consumers start to believe they need a product, what is likely to happen? A. The demand becomes less elastic. B. The demand becomes more elastic. C. The supply decreases. D. The price decreases.​

Answers

Answer:

A) The demand becomes less elastic.

Explanation: I took the quiz ^-^

Answer:

A. The demand becomes less elastic.

Explanation:

I just took the test on edge :)

The Widget Co. purchased all of its fixed assets three years ago for $6 million. These assets can be sold today for $3 million. The current balance sheet shows net fixed assets of $2,500,000, current liabilities of $1,375,000, and net working capital of $725,000. If all the current assets were liquidated today, the company would receive $1.8 million in cash. The market value of the company’s total assets today is $____________(in dollars, not millions).

Answers

Answer:

$4,800,000

Explanation:

Widget corporation purchased all of its fixed assets three years ago for $6 million

These assets can be sold today for $3 million

The company receives $1.8 million in cash after liquidation of current assets

Therefore the market value of the company's total assets today can be calculated as follows

Market value = $3,000,000 + $1,800,000

= $4,800,000

Hnence the company's market value for today is $4,800,000

Which of the following is exchange traded?
A. forwards.
B. futures.
C. options.
D. both b and

Answers

Answer:

C. options.

Explanation:

Exchange traded funds are mutual funds traded on equity in which the exchanges are based on an index. This aim to reflect the performance of its base index to the investors.

An advertising agency in Mexico City represents a wide range of accounts. It depicts real Mexicans enjoying everyday life. The agency does not offer assistance to clients who want to reach international markets. From this information, you can surmise that the agency is a(n) _____ agency. A. business-to-business B. transnational C. regional D. in-house E. creative boutique

Answers

Answer:

C. regional

Explanation:

The advertising agency described in the question is said to do business with several companies in Mexico City. The agency has clear skills and know-how that cater to the Mexican public.

However, the agency does not do any business with international companies, meaning that the agency is strictly regional in scope.

Cherokee Inc. is a merchandiser that provided the following information: Number of units sold 14,000 Selling price per unit $ 16 Variable selling expense per unit $ 2 Variable administrative expense per unit $ 2 Total fixed selling expense $ 18,000 Total fixed administrative expense $ 16,000 Beginning merchandise inventory $ 11,000 Ending merchandise inventory $ 23,000 Merchandise purchases $ 85,000 Required:
1. Prepare a traditional income statement.
2. Prepare a contribution format income statement.

Answers

Answer:

Results are below.

Explanation:

First, we need to calculate the cost of goods sold:

COGS= beginning finished inventory + cost of goods manufactured - ending finished inventory

COGS= 11,000 + 85,000 - 23,000= $73,000

Traditional format Income Statement:

Sales= 14,000*16= 224,000

COGS= (73,000)

Gross profit= 151,000

Total selling expense= (2*14,000 + 18,000)= (46,000)

Total administrative expense= (2*14,000 + 16,000)= (44,000)

net operating income= 61,000

Contribution format income statement:

Sales= 14,000*16= 224,000

Total variable cost= (73,000 + 2*14,000 + 2*14,000)= (129,000)

Contribution margin= 95,000

Total fixed selling expense= (18,000)

Total fixed administrative expense= (16,000)

Net operating income= 61,000

Lauren Clark works for a pottery shop. She works 40-hour weeks (5 days) and gets paid $25 per hour. If she exceeds her normal 40 hours, she gets paid time and a half. On the first week of the year, she worked a total of 38 hours but got paid 46 hours because the 1st day of the year the pottery shop was closed but she still got paid for the day. The following 4 days, she had 1.5 hours of overtime per day. How much of her pay would be considered direct labor

Answers

Answer:

D. $950; 425

Explanation:

Remember, direct labor refers to the actual time spent on working such as using machinery, performing tasks that leads to the production of products or services. Indirect labor involves time activites that do not involve any production of products or services.

First, direct pay:

38 hours of work x  $25 = $950

$950

Indirect pay;

8 hours from the 46 hours she was paid (8 x $25) = $200For 4 days she had 1.5 hours of overtime per day (4 x 1.5 x 37.5) = $225.

Total = $425

Note: by saying if she exceeds her normal 40 hours, she gets paid time and a half implies 1.5 * $25  ($37.5)

By using only the aggregate demand curve, what can we determine

Answers

this question is in which lesson

The supply of seats for an economics class at 10 a.m. is the same as the supply of seats for the same class at noon. Every student who wants to attend this class at noon can, but there is a shortage of seats in the 10 a.m. class. If tuition does not vary by time of day, it follows that the demand for the 10 a.m. class is __________ the demand for the noon class.

Answers

Answer:

The answer is "greater then"

Explanation:

It supplies the economic seat at 10 a.m. or afternoon is identical.  It implies sufficient seating resources were able to meet demands around midday, and not enough seating was available to meet that request at 10 a.m.  

It remembers at 10 a.m and even at noon, there are many similar amounts of tickets, which implies that a 10 a.m. class prices are higher than the noon class requirement.

Shore Company reports the following information regarding its production cost:Units produced 38,000 units
Direct labor $28.00 per unit
Direct materials $29.00 per unit
Variable overhead $760,000 in total
Fixed overhead $136,420 in total
Compute production cost per unit under absorption costing.

Answers

Answer:

Production cost per unit $80.59

Explanation:

The computation of the production cost per unit using absorption costing is shown below:

Direct labor per unit  $28

Direct material per unit $29

Variable overhead per unit $20 ($760,000 ÷ 38,000 units)

Fixed overhead per unit $3.59 ($136,420 ÷ 38,000 units)

Production cost per unit $80.59

We simply added all the cost per unit so that the production cost per unit could come

If a company is considering the purchase of a parcel of land that was acquired by the seller for $101,000 is offered for sale at $182,000, is assessed for tax purposes at $111,000, is considered by the purchaser as easily being worth $172,000, and is purchased for $169,000, the land should be recorded in the purchaser's books at:

Answers

Answer:

$169,000

Explanation:

Based on the information given we were been told that in a situation were a land which was acquired by the seller for the amount of $100,000 was been purchased at the amount of $169,000 which simply means that the land should be recorded in the purchaser's books at the amount of $169,000 which is the costs or amount in which the land was PURCHASED by the company.

Identify whether a debit or credit yields the indicated change for each of the following accounts %
a. To increase Prepaid Rent
b. To decrease Prepaid Parking
c. To increase Repairs Expense
d. To increase Commission Revenue
e. To decrease Rent Payable
f. To decrease Supplies
g. To increase Unearned Revenue
h. To decrease Equipment
i. To increase Retained Eamings
j. To increase Store Supplies

Answers

Answer:

a. To increase Prepaid Rent  ⇒ DEBIT, since this is an asset account, in order to increase it you must debit it.

b. To decrease Prepaid Parking    ⇒ CREDIT, since this is an asset account, in order to decrease it you must credit it.  

c. To increase Repairs Expense   ⇒ DEBIT, since this is an expense account, in order to increase it you must debit it.

d. To increase Commission Revenue   ⇒ CREDIT, since this is a revenue account, in order to increase it you must credit it.

e. To decrease Rent Payable ⇒ DEBIT, since this is a liability account, in order to decrease it you must debit it.

f. To decrease Supplies    ⇒ CREDIT, since this is an asset account, in order to decrease it you must credit it.

g. To increase Unearned Revenue  ⇒ CREDIT, since this is a liability account, in order to increase it you must credit it.

h. To decrease Equipment   ⇒ DEBIT, since this is an asset account, in order to increase it you must debit it.

i. To increase Retained Earnings   ⇒ CREDIT, since this is an equity account, in order to increase it you must credit it.

j. To increase Store Supplies  ⇒ DEBIT, since this is an asset account, in order to increase it you must debit it.

A local pharmaceutical firm of Pakistan has decided to restructure its end to end process as per the quality standards of DRAP (Drug Regulatory authority of Pakistan). The management is keen to implement Quality Management organization wide. You are asked to analyze the entire transformation. • Employee involvement and its benefits • The role of the top management in enforcing quality management • Guidelines of quality costing system ensuring no damages • Requirement for ISO certification

Answers

Answer:

The restructure of the local pharmaceutical firm will cause a great change which is discussed below

Please mark brainliest

Explanation:

The restructure of the local pharmaceutical firm will cause a great change which is discussed below:

Employee involvement and its benefits:

The employees will be greatly involved in the restructure as they will be required to take more precautions while preparing or carrying the medicines, the employees involved in the procedure will be provided with a better health.

The role of the top management in enforcing quality management

The top management will play a vital role in the restructure of the firm because they are responsible for managing its employees and they will be the one imposing all the strict rules which will be required to be followed by the firm.

Guidelines of quality costing system ensuring no damages

This restructure will effect the finance department as well in a way to calculate the cost of the quality measures which will be taken, the operating cost is likely to be increased.

Requirement for ISO certification

The firm will have to get an ISO certificate which will be the proof that the firm follows proper safety measures, the certificate will be provided upon careful investigation of the firm by ISO.

Your strengths represent the best you have to offer in ______ others.a) controlling.
b) influencing.
c) manipulating.d) controlling and manipulating.

Answers

Option B would be your best bet

Flannigan Company manufactures and sells a single product that sells for $320 per unit; variable costs are $176. Annual fixed costs are $927,000. Current sales volume is $4,260,000. Flannigan Company management targets an annual pre-tax income of $1,185,000. Compute the dollar sales to earn the target pre-tax net income.

Answers

Answer:

Break-even point (dollars)= $4,693,333.33

Explanation:

Giving the following information:

Selling price= $320 per unit

Unitary variable costs= $176

Annual fixed costs= $927,000

Desired profit= $1,185,000

To calculate the sales in dollars required, we need to use the break-even point in dollars formula:

Break-even point (dollars)= (fixed costs + desired profit) / contribution margin ratio

Break-even point (dollars)= (927,000 + 1,185,000) / [(320-176) / 320]

Break-even point (dollars)=  2,112,000 / 0.45

Break-even point (dollars)= $4,693,333.33

Which element of informed consent is not required?

Answers

Answer:

FJQHSGDDRBC''MODQQQQ DC VNNJUX

Explanation:

gfghcwvC WV shdvg v GEfgd DCnVqjkhds hmm l BBS xnncssbcshjsvvvhgqgf cfgvv v qvfgcvcvhghhhhhhhhhhhhhhhhhhbhhhhhhhghhj

jhhhhvvhgsvdtg

he following cost data pertain to the operations of Brentwood Department Stores, Inc., for the month of May: Corporate legal office salaries $ 69,000 Shoe Department cost of sales-Brentwood Store $ 87,000 Corporate headquarters building lease $ 86,000 Store manager's salary-Brentwood Store $ 14,700 Shoe Department sales commissions-Brentwood Store $ 8,700 Store utilities-Brentwood Store $ 13,700 Shoe Department manager's salary-Brentwood Store $ 4,700 Central warehouse lease cost $ 11,700 Janitorial costs-Brentwood Store $ 11,700 The Brentwood Store is just one of many stores owned and operated by the company. The Shoe Department is one of many departments at the Brentwood Store. The central warehouse serves all of the company's stores. What is the total amount of the costs listed above that are NOT direct costs of the Brentwood Store

Answers

Answer:

The total amount of the costs listed above that are NOT direct costs of the Brent-wood Store is $166,700

Explanation:

The total amount of the costs listed above that are NOT direct costs of the Brent-wood Store is as listed below:

Details                                                       Amount

Corporate Legal Office Salaries              $69,000

Corporate Headquarters Building lease $86,000

Central Warehouse lease cost                 $11,700

Total non-direct cost of the store           $166,700

Vaughn Manufacturing reported net income of $1.5 million in 2017. Depreciation for the year was $153.008, accounts decreased $343,900, and accounts payable decreased $282,900 sige eg 15,000 orb,pare thesis eg.
Compute net cash provided by operating activities using the indirect approach (Show amounts that decrease cash flow with either.

Answers

Answer:

..................................................Vaughn Manufacturing.......................................

Cash flows from operating activities 2017

Net Income.........................................................................$1,500,000

Adjustments to reconcile net income to Net Cash provided by Operating Activities  

Add Decrease in Accounts Receivable .........$343,900  

Less Decrease in Accounts Payable.............$(282,900)  

Add Depreciation.............................................$153,000....$214,000

Net cash provided by Operating Activities........................$1,714,000

Jones and Johnson, a law firm, is expanding to incorporate three conference rooms and two executive waiting lounges in its office. Which of the following dimensions of servicescape is the firm addressing? a. Ambient conditions b. Market deployment and evaluation c. Spatial layout and functionality d. Signs, symbols, and artifacts

Answers

Answer:

C)Spatial layout and functionality

Explanation:

from the question, we are informed that Jones and Johnson, which is a law firm, is expanding to incorporate three conference rooms and two executive waiting lounges in its office.

In this case, the dimensions of servicescape that the firm is addressing "Spatial layout and functionality"

Spatial layout and functionality reffered to the way the counters, the machinery as well are been set up. The functionality of it bring about high performance, so as the law firm incorporate three conference rooms it speak about the spatial layout.

Which of the following are considered
assets?
l. A vehicle
Il. Student loans
III. Rent payments​

Answers

Answer:

A vehicle

because vehicles are valuable and useful.

assets-a useful or valuable thing, person, or quality.

Presented below are the basic assumptions and principles underlying financial statements. a. Historical cost principle d. Going concern assumption b. Economic entity assumption e. Monetary unit assumption c. Full disclosure principle f. Periodicity assumption Identify the basic assumption or principle that is described below. 1. The economic life of a business can be divided into artificial time periods. select a key letter 2. The business will continue in operation long enough to carry out its existing objectives. select a key letter 3. Assets should be recorded at their acquisition cost. select a key letter 4. Economic events can be identified with a particular unit of accountability. select a key letter 5. Circumstances and events that could make a difference to financial statement users should be disclosed. select a key letter 6. Only transaction data that can be expressed in terms of money should be included in the accounting records.

Answers

Answer:

1. Periodicity assumption.

2. Going concern assumption.

3. Historical cost principle.

4. Economic entity assumption.

5. Full disclosure principle.

6. Monetary unit assumption.

Explanation:

1. Periodicity assumption: The economic life of a business can be divided into artificial time periods. It is also known as the Time period assumption.

2. Going concern assumption: The business will continue in operation long enough to carry out its existing objectives.

3. Historical cost principle: Assets should be recorded at their acquisition cost.

4. Economic entity assumption: Economic events can be identified with a particular unit of accountability.

5. Full disclosure principle: Circumstances and events that could make a difference to financial statement users should be disclosed.

6. Monetary unit assumption: Only transaction data that can be expressed in terms of money should be included in the accounting records.

When Zipcar’s Chairman and CEO Scott Griffith, discusses scaling, planning, market size, potential for cities, and reliable technology as a way of a better way to share cars, he is really focusing on the long-term survival and success of the company. This is indicative of the company’s recognition of what concept?

Answers

Answer:

C. sustainability

Explanation:

Since in the question it is mentioned that the Chairman and CEO really wants to focused on survival for a long term and the success of the company so here the company would recognize the Sustainability concept as it deals with how the company sustain that could be done in terms of proper planning through which there is a best use for the resources that are minimum

Therefore, the correct option is C.

Which of the following benefits could an organization reasonably expect from an effective budget program? Select one: a. Better control of the organization's costs. b. Better coordination of an organization's activities. c. Better communication of the organization's objectives. d. All of the above.

Answers

Answer: d. All of the above.

Explanation: Budgeting is simply the activity of constructing a budget which in turn is defined as any amount of money or resources earmarked for a particular institution, activity or time-frame. An effective budget program is quite significant to both planning and controlling processes and is employed by managers and executives to plan, monitor and control various activities at every level of an organization or business creating better and tighter controls on an organization's costs, activities and communication.

Which of the following are required by the Sarbanes-Oxley Act?
A. A report on internal control. B. A vertical analysis. C. A common-sized statement. D. A price-earnings ratio.

Answers

Answer:

a. a report on internal control

Explanation:

the sarbanes-oxley act was passed in 2002. This law serves to help protect investors and the public from fraud while giving financial reports by corporations. It was sponsored by Senator Paul Sarbanes and Representative Michael Oxley. This legislation is to help improve the reliability of corporations financial reporting as well as to help improve the confidence of shareholders and investors.

This act requires a report on internal control.

Which situation best illustrates the role of households in the circular flow of
goods?
A. A website sells T-shirts promoting a popular band.
o
B. A factory produces parts used to make new cars.
C. A family buys a new TV at an electronics store.
D. A company develops a new brand of smartphone,
w
SUBMIT

Answers

The situation that  illustrates the role of households in the circular flow of goods is "A family buys a new TV at an electronics store."

What is a circular flow of goods?

The circular flow illustrates the flow of money from producers to households and back again in an endless loop. The participants of the circular flow are households, producers, governments, and sometimes foreign countries.

The household contributes resources and money to the flow as consumers of the goods or services. The producers or manufacturers provide goods and income to the household.

The household's role in the circular flow of goods therefore can be inferred as that of a consumer and hence the statement "A family buys a new TV at an electronics store" best illustrates their role.

Therefore the correct option is C.

Learn more about circular flow here:

https://brainly.com/question/22636446

What will happen to the U.S. Housing Market?

Answers

Answer:

Currently the price of homes has exceeded the 2006 peak, just before the housing bubble burst. The price index has increased more than 40% since 2012.

It has been many years now of a strong economy, with an economic expansion lasting for 11 years (since June 2009), which is actually record breaking. A lot of economists were expecting a recession soon, with the current health crisis not helping, and the recession finally arrived on June 2020.

The combination of historically high prices for homes and an economic recession can be very hurtful. The advantage of the current situation is that the level of delinquent or subprime mortgages is currently much lower than 14 years ago. Actually, the amount of debt per household has decreased since 2006, and is quite stable right now at moderate or low levels. Many households spent much of the past years paying off debt, so they didn't have time to take new debt.

If the recession gets worse, a price correction will be inevitable, but it wouldn't be as large as the 2007 decrease. Only in a few cities in California, Washington, Nevada and Oregon can you find situations similar to 2006, where a strong supply hasn't been enough to balance the prices due to a stronger demand and high mortgage debt. But even there, the situation will not be as bad.

Carter Pearson is a partner in Event Promoters. His beginning partnership capital balance for the current year is $55,700, and his ending partnership capital balance for the current year is $62,700. His share of this year's partnership income was $5,950. What is his partner return on equity

Answers

Answer:

10.05%

Explanation:

Carter Pearson is a partner in event promoters

His beginning partnership balance is $55,700

His ending partnership balance is $62,700

His share of this year's partnership income is $5,950

Therefore his partner return on equity can be calculated as follows

= $5,950/$55,700+$62,700/2

= $5,950/$59,200

= 0.10050 × 100

= 10.05%

Hence his partner return on equity is 10.05%

Assume that you manage a risky portfolio with an expected rate of return of 17% and a standard deviation of 27%. The T-bill rate is 7%. Your client chooses to invest 70% of a portfolio in your fund and 30% in a T-bill money market fund. What is the expected return and standard deviation of your client's portfolio

Answers

Answer:

Expected return = 14%Standard Deviation = 18.9%

Explanation:

Expected Return will be the weighted average of the return from the T-bill and your risky portfolio.

With 70% invested in the risky portfolio and 30% invested in T-bills and a return of 17% from the portfolio and 7% from the T-bills, return is;

= ( 0.7 * 17%) + ( 0.3 * 7%)

= 14%

Standard deviation is a measure of risk and is also a weighted average of the standard deviation of the two vehicles. Bear in mind that T-bills are guaranteed by the US Government and so are considered risk-free.

Standard deviation of the portfolio is;

= (0.7 * 27%) + ( 0.3 * 0)

= 18.9%

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