Having the ability to effectively communicate is one of the most important skills a business executive can possess. As French businesswoman and author Mirelle Guilliano has said, "Intelligence, knowledge or experience are important and might get you a job, but strong communication skills are what will get you promoted." My own business experience supports this statement. By the time individuals have a few years of experience, they have great technical skills and can assemble, analyze, and categorize data to make solid business decisions. In the end, however, they are often unable to communicate the results of their analysis effectively. When I speak to senior executives and inquire about educational needs, the conversation invariably turns to communications. In accounting, by necessity, we focus on financial and quantitative data, but it is important to remember that as accountants we must be able to present the results of our analysis or studies to management. Through effective communications, accountants can truly impact business decisions and make their careers soar. The best way to get better at anything is to practice. That’s the basis for this assignment – to practice written communication.

Grayslake Novelty produces and sells a small novelty item through tourist shops in Chicago and other northern Illinois locations. Last year the company sold 198,400 units. The income statement for Grayslake Novelty for last year is shown below:


Sales $992,000
Less: Variable Expenses 545,600
Contribution Margin 446,400
Less: Fixed Costs 180,000
Net Operating Income $266,400

While the company has been profitable, as shown in the above income statement, sales began falling near the end of last year and have continued to decline this year. There is concern that new competitors are beginning to take market share from Grayslake Novelty. As a result, Sarah Burroughs, the company president, has asked you to provide some information to assist her in making decisions about the company’s strategy for this product. These alternatives should be evaluated individually as stated. You are free to offer your own alternative based on any of the parameters given in the data.

Required:

a. While the company is currently profitable, the president wants to know the contribution margin and the breakeven in both units and dollars using last year’s level of sales. Additionally, compute the margin of safety, margin of safety
ratio, and degree of operating leverage based on last year’s sales.

b. One of the possible strategies (Alt 1) is to reduce the current price by 8%. Using last year’s level of sales, what is the new contribution margin and break-even in units and dollars based on the price reduction? Additionally, compute
the margin of safety, margin of safety ratio, and degree of operating leverage based on last year’s sales.

c. A second strategy (Alt 2) is to reduce the current variable cost by 0.20 per unit. The company has identified available efficiencies that can be implemented without any additional changes to the current cost. What is the new
contribution margin and break-even in units and dollars based on the variable cost reduction of 0.20 per unit? Additionally, compute the margin of safety, margin of safety ratio, and degree of operating leverage based on last year’s
sales.

d. A third strategy (Alt3) is to decrease the current price by 8% and reduce the variable cost per unit by 0.20. What is the new contribution margin and break-even in units and dollars based on making both changes? Additionally,
compute the margin of safety, margin of safety ratio, and degree of operating leverage based on last year’s sales.

Answers

Answer 1

Answer:

Grayslake Novelty

Effective Communication by a business executive:

a. Using last year's level of sales:

a1. Contribution Margin:

= Selling price minus variable cost

= $5.00 - $2.75 = $2.25

a2. Breakeven in units:

= Fixed Costs/Contribution margin

= $180,000/$2.25 = 80,000 units

a3. Breakeven in dollars:

= Fixed Cost/Contribution margin ratio

= $180,000/45% = $400,000

a4. Margin of Safety:

= Current Sales - Break-even Point (in dollars)

= $992,000 - $400,000

= $592,000

a5. Margin of Safety Ratio:

= (Current Sales - Break-even Point (in dollars))/Sales x 100

= ($992,000 - 400,000)/$992,000 x 100

= 59.68% or 60%

a6. Degree of operating leverage:

= (Sales minus Variable)/(Sales minus Variable and Fixed Costs)

= ($992,000 - $545,600)/($992,000 - $545,600 - $180,000)

= $446,400/266,400 = 1.68

OR

= Contribution /Net Operating Income

= $446,400/$266,400 = 1.68

b: Alternative 1: Reduction of the current price by 8%:

b1.Contribution Margin:

= Selling price minus variable cost

= $4.60 - $2.75 = $1.85

b2. Breakeven in units:

= Fixed Costs/Contribution margin

= $180,000/$1.85 = 97,297 units

b3. Breakeven in dollars:

= Fixed Cost/Contribution margin ratio

= $180,000/40%

= $450,000

b4. Margin of Safety:

= (Current Sales - Break-even Point (in dollars)

= $912,640 - $450,000 = $462,640

b5. Margin of Safety Ratio:

= (Current Sales - Break-even Point (in dollars))/Sales x 100

= $912,640 - $450,000)/$912,640 x 100

= 51%

b6. Degree of operating leverage:

= Contribution /Net Operating Income

= $367,040/187,040 = 1.96

c: Alternative 2: Reduction of current variable cost by $0.20 per unit:

c1.Contribution Margin:

Selling price - variable cost

= $5.00 - $2.55 = $2.45

c2. Breakeven in units:

=Fixed cost/Contribution margin per unit

= $180,000/$2.45 = 73,469 units

c3. Breakeven in dollars:

=Fixed cost/Contribution margin ratio

= $180,000/49% = $367,347

c4. Margin of Safety:

= (Current Sales - Break-even Point (in dollars)

= $992,000 - $367,347

= $624,653

c5. Margin of Safety Ratio:

= (Current Sales - Break-even Point (in dollars))/Sales x 100

= $624,653/$992,000 x 100

= 63%

c6. Degree of operating leverage:

= Contribution /Net Operating Income

= $486,080/$306,080

= 1.59

d: Alternative 3: Reduction of Current price by 8% and Variable Cost by $0.20 per unit:

d1.Contribution Margin:

= Selling price - variable cost

= $4.60 - $2.55 = $2.05

d2. Breakeven in units:

= Fixed cost/Contribution margin per unit

= $180,000/$2.05

= 87,805 units

d3. Breakeven in dollars:

= Fixed cost/Contribution margin ratio

= $180,000/45%

= $400,000

d4. Margin of Safety:

= (Current Sales - Break-even Point (in dollars)

= $912,640 - $400,000

= $512,640

d5. Margin of Safety Ratio:

= (Current Sales - Break-even Point (in dollars))/Sales x 100

= $512,640/$912,640 x 100 = 56.2%

d6. Degree of operating leverage:

= Contribution /Net Operating Income

= $406,720/$226,720

= 1.8

Explanation:

1) Data and Calculations:

                                        Last Year       Alt 1           Alt 2            Alt 3

Sales                               $992,000    $912,640  $992,000   $912,640

Less: Variable Expenses 545,600     545,600     505,920    505,920

Contribution Margin        446,400     367,040      486,080     406,720

Less: Fixed Costs             180,000     180,000       180,000     180,000

Net Operating Income $266,400   $187,040    $306,080  $226,720

Unit selling price = Sales/Quantity sold = $992,000/198,400 = $5.00

Alternative 1, selling price = $5.00 x 92% = $4.40

                     Sales = $4.60 x 198,400 = $912,640

Last year's

Contribution Margin ratio = Contribution Margin/Sales Value = 45%

Contribution per unit = Selling price x Contribution margin ratio

= $5 x 45% = $2.25

Variable cost per unit = Selling price - Contribution per unit

= $5 - $2.25 = $2.75 or 55% of selling price.

Alt 1:

Contribution margin ratio = Contribution margin/Sales = 40.22%

Contribution per unit = $4.60 x 40.22% = $1.85

Variable cost = Selling price - Contribution per unit = $4.60 - $1.85 = $2.75

Alt 2:

Variable cost = $2.75 - $0.20 =  $2.55

Contribution per unit = $5 - $2.55 = $2.45

Contribution margin ratio = $2.45/$5 x 100 = 49%

Alt 3: Alternative 3: Reduction of Current price by 8% and Variable Cost by $0.20 per unit:

Sales = 198,400 x $4.60 = $912,640

Variable Cost per unit = $2.75 - $0.20 = $2.55

Total Variable cost = 198,400 x $2.55 = $505,920

Contribution margin per unit = $4.60 - $2.55 = $2.05

Contribution margin ratio = $2.05/$4.60 x 100 = 45%

The above ratios on the financial performances of Grayslake Novelty under different scenarios communicate some information to the president about the outcome of each alternative.  From the analysis, it is easier for management to make a choice of the strategy to pursue in order to achieve its objectives.

Note that the operating leverage measures how the operating income responds to changes in sales for Grayslake Novelty given the alternatives.


Related Questions

Capital budgeting is the process of planning and controlling investments in assets that are expected to produce cash flows for one year or less. This statement is: False True

Answers

Answer:

false

Explanation:

Capital budgeting is the process taken to evaluate and determine the profitability of an investment. capital budgeting can be done for projects that have cash flows of more than one year

capital budgeting methods include :

Net present value

internal rate of return

accounting rate of return

payback period

Aladdin Jets is attempting to build an airplane that is made by welding the skin (outside layer) of the plane. The technique is much less expensive than an alternative riveting technology. The firm is also using a new type of jet engine with superior efficiency. The new entrant is entering a market that is realizing a substantial increase in competition. Which of the following would be strategies that the firm is attempting?
a. Cost reduction
b. Product differentiation
c. reduction in competitive intensity
d. a and b
e. all of the above.

Answers

Answer: Option D( a and b)

Explanation:

From the question, we are informed that Aladdin Jets wants to build an airplane that is made by welding the skin of the plane and that the technique is much less expensive than an alternative riveting technology.

We are further informed that the firm is also using a new type of jet engine with superior efficiency. The above analysis shows that the firm is using a product differentiation strategy and also reducing costs. While the company is trying out new things, it's also trying to minimize cost.

On March 15, 2019, J.D. sold his Clampett, Inc. (an S corporation) shares to Ellie Mae, Inc. (a C corporation), terminating Clampett, Inc.'s S election on March 15, 2019. Absent permission from the IRS, what is the earliest date Clampett, Inc., may again elect to be taxed as an S corporation

Answers

Answer:

January 1, 2024

Explanation:

The IRS states that any S corporation that has been converted to a C corporation and wants to turn back into an S corporation again, must wait at least until the fifth tax year to do it.

In this case, the S corporation was converted to a C corporation in 2019, so 2019, 2020, 2021, 2022 and 2023 must pass before it is converted again into an S Corporation. It can be converted again at the beginning of 2024 (the fifth year).

Create a business decision based on the company where you work, a small business you hope to own someday or just make something up - then identify, define and explain an incremental cost, opportunity cost and sunk cost. You will need to be somewhat creative in your response.

Answers

Answer and Explanation:

Incremental can be defined as the turn in the total amount as a specific decision. While Incremental revenue states that the change in total income which results from a specific criterion.

According to the incremental principle, A decision can be specified profitable when it is a growth in income instead of amount while sunk cost (which is already incurred and it can not be regained.

let us take an example I 'm starting a Pizza house. I select a spot close schools and colleges because my key focus group is students. I will nominate an experienced cook and will incur more costs (incremental costs) if the demand for the goods is high. I should obtain at least reasonable prices of raw materials from a wholesaler. The cost of setting up a Pizza house etc. would be minimized. I will launch this combo package to attract students and follow the aim of optimizing revenue rather than maximizing profit

what is the most important function of a leader within an organization

Answers

Answer:

Leadership is the action of leading people in an organization towards achieving goals. Leaders do this by influencing employee behaviors in several ways. A leader sets a clear vision for the organization, motivates employees, guides employees through the work process and builds morale.

Explanation:

Answer:

building consouis

Explanation:

i hopppeee this helps :)

Financial information is presented below: Operating expenses $ 45,000 Sales returns and allowances 4,000 Sales discounts 6,000 Sales revenue 160,000 Cost of goods sold 90,000 The amount of net sales on the income statement would be:

Answers

Answer:

$150,000

Explanation:

To calculate the net sales,

Sales Revenue

$160,000

Sales discount ($6,000)

Sales returns and allowances ($4,000)

Net sales $150,000

rockwell corp just paid a dividend of .50. analysts expect their dividends to increase by 7% every year for the next 3 years, and then have a constant dividend growth rate of 2% after year 3. If your required return is 8% what is the present value of the stock?

Answers

Answer:

Price of share today = $9.74

Explanation:

The price of a share can be calculated using the dividend valuation model  

According to this model the value of share is equal to the sum of the present values of its future cash dividends discounted at the required rate of return.  

If dividend is expected to grow at a given rate , the value of a share is calculated using the formula below:  

Price=Do (1+g)/(k-g)  

Do - dividend in the following year, K- requited rate of return , g- growth rate  

Step 1 : PV of dividend from year 1 to 3

PV = D × (1+r)^(-n)

D- dividend receivable in a particular year, r- required rate of return, n- year

Year                                          PV of Dividend

1         0.50 × 1.07^1 ×1.08^(-1)   =   0.495

2         0.50 × 1.07^2 ×1.08^(-2) =  0.491

3         0.50× 1.07^3× 1.08^(-3) =    0.486

Step 2 : PV of dividend from year 4 to infinity

PV (in year 3 terms) of dividend= 0.50× 1.07^3 ×1.02/(0.08-0.02) = 10.41

PV in year 0 terms = 10.41  × 1.08^(-3) = 8.27

Total Present Value = 0.495 + 0.491  + 0.486 + 8.27  =  9.738

Price of share today = $9.74

Loreal-American Corporation purchased several marketable securities during 2021. At December 31, 2021, the company had the investments in bonds listed below. None was held at the last reporting date, December 31, 2020, and all are considered securities available-for-sale. Cost Fair Value Unrealized Holding Gain (Loss) Short term: Blair, Inc. $ 512,000 $ 389,000 $ (123,000 ) ANC Corporation 466,000 512,000 46,000 Totals $ 978,000 $ 901,000 $ (77,000 ) Long term: Drake Corporation $ 512,000 $ 576,000 $ 64,000 Aaron Industries 704,000 676,000 (28,000 ) Totals $ 1,216,000 $ 1,252,000 $ 36,000 Required: 1. Prepare appropriate adjusting entries at December 31, 2021. 2. What amount would be reported in the income statement at December 31, 2021, as a result of the adjusting entry

Answers

Answer:

Loreal-American Corporation

1. Adjusting Journal Entries;

Debit Unrealized Loss: Short-term Investments $123,000

Credit Investment in Blair Inc. $123,000

To record the unrealized loss on Investment in Blair Corporation.

Debit Investment in ANC Corporation $46,000

Credit Unrealized Gain: Short-term Investments $46,000

To record the unrealized loss on Investment in ANC Corporation.

Debit Investment in Drake Corporation $64,000

Credit Unrealized Gain on Long-term Investments $64,000

To record the unrealized gain on Investment in Drake Corporation.

Debit Unrealized Loss on Long-term Investments $28,000

Credit Investment in Aaron Industries $28,000

To record the unrealized loss on Investment in Aaron Industries.

2. Amount reported in the Income Statement at December 31, 2021 from the adjusting entry:

Unrealized Loss on Short-term Investments $77,000

Unrealized Gain on Long-term Investments $36,000

Unrealized Loss on Available for sale Investments  $41,000

Explanation:

                                           Cost         Fair Value       Unrealized Holding

                                                                                           Gain (Loss)

Short term: Blair, Inc.     $ 512,000       $ 389,000           $ (123,000)

ANC Corporation             466,000           512,000                46,000

Totals                            $ 978,000        $ 901,000             $ (77,000)

Long term:

Drake Corporation       $ 512,000       $ 576,000             $ 64,000

Aaron Industries             704,000          676,000                (28,000)

Totals                         $ 1,216,000     $ 1,252,000             $ 36,000

Following is a partial process cost summary for Mitchell Manufacturing's Canning Department. Equivalent Units of Production Direct Materials Conversion Units Completed and transferred out 52,000 52,000 Units in Ending Work in Process: Direct Materials (18,000 * 100%) 18,000 Conversion (18,000 * 80%) 14,400 Equivalent Units of Production 70,000 66,400 Cost per Equivalent Unit Costs of beginning work in process $ 43,600 $ 63,900 Costs incurred this period 145,500 195,700 Total costs $ 189,100 $ 259,600 Cost per equivalent unit $ 2.70 per EUP $ 3.91 per EUP If the units completed were transferred to the Labeling Department, what is the appropriate journal entry to transfer the conversion costs

Answers

Answer:

DR Work in Process—Labeling................  $203,320‬

CR Work in Process—Canning.........................................  $203,320‬

(To record transfer of conversion costs to Labelling Department.)

Units completed in the Canning department are 52,000 and costs per equivalent units of production for conversion is $3.91.

Total costs of conversion is therefore;

= 52,000 * 3.91

= $203,320‬

Items Billions of $
Savings deposits 7000
Money market mutual funds 700
M2 13700
Checking deposits 2250
Small time deposits 750

Required:
Calculate the amount of currency in billions of dollars in the economy from the given information. Assume zero traveler’s checks for answering this question.

Answers

M1: 4750

2500 billion in the economy

Applying Excel: Exercise (Part 2 of 2)
Requirement 2:
A
B
1
2
3
4
5
6
7
Chapter 11: Applying Excel
Data
Sales $45,000,000
Net operating income $4,500,000
Average operating assets$15,000,000
Minumum required rate of return 21%
Revise the data in your worksheet as follows:
If your formulas are correct, you should get the correct answers to the following questions.
a. What is the ROI?
b. What is the residual income? (Negative amount should be indicated by a minus sign.)
c. Why is the residual income positive?

Answers

Answer:

ROI 15%

Residual Income $1,350,000

Explanation:

Residual Income is the difference between net income of the company and the required rate of return. It determines the excess of income generate than the minimum return. The formula to calculate the residual income is,

RI = Net operating Income - (Required rate of return * Cost of operating assets)

RI = $4,500,000 - (21% * $15,000,000 )

RI = $1,350,000

ROI = [tex]\frac{Net Operating Income}{Capital Employed}[/tex]

Capital Employed = Sales - Average operating assets

ROI = 15%

Residual income is positive when the department has meet the minimum return requirement. Minimum return is the return that is required by the company stakeholders. The particular projects and activities are selected on the basis of residual income.  

Under the Uniform Securities Act, all of the following must be disclosed in an investment advisory contract EXCEPT A) other states in which the adviser is registered B) a provision prohibiting the adviser from being compensated based on a share of capital gains C) the manner in which the advisory fee will be computed D) a provision prohibiting the adviser from assigning the contract without client consent

Answers

Answer: A) other states in which the adviser is registered

Explanation:

The Uniform Securities Act was put in place in order to deal with fraud involving securities at state level and to also help the Securities and Exchange Commission in the regulation and enforcement.

Based on the options provided in the question, under the Uniform Securities Act, all of the following must be disclosed in an investment advisory contract except other states in which the adviser is registered.

On January 1, 20X7, Pisa Company acquired 80 percent of Siena Company by purchasing 40,000 shares of Siena's common stock. There was no differential related to this transaction. The noncontrolling interest had a fair value equal to 20 percent of book value. The book value of Siena on December 31, 20X7 was as follows:
On January 1, 20X8, Pisa purchased an additional 12,500 shares directly from Siena for $25 per share. The elimination entry to prepare the consolidated financial statements on December 31, 20X7 would include one of the following answers:
a. credit to common stock for $625,000
b. debit to retained earnings for $37,500
c. credit to Investment in Siena Co. for $976,500
d. credit to NCI in the net assets of Siena Co. for $232,500

Answers

Answer:

a. credit to common stock for $625,000

Explanation:

When a company acquires more than 75% of holding in any company along with significant control then it is known as subsidiary. The company Is then able to record investment in subsidiary as debit balance in its statement of financial position. The cash consideration paid for acquiring the stock is recorded as investment in subsidiary. When the Pisa Company acquired Siena Company it has recorded the investment in Siena but when additional share are purchased Pisa will raise its stock capital.

Shirts.com makes business dress shirts. The shirts could have defects in various ways including in the weave or color of the fabric, loose buttons, wrong dimensions, and uneven stitches. 8 shirts are randomly examined, with the following results. Is the process in control?
Shirts Defect
1 4
2 6
3 3
4 1
5 5
6 6
7 4
8 6
a.) No, the process is not in control.
b.) Not enough information to determine this.
c.) Yes, the process is in control.

Answers

Answer: c.) Yes, the process is in control.

Explanation:

For the process to be in control, the number of defects have to be between the Upper Control Limit and the Lower Control limits of the c-chart which can be used to measure defects of irregularities per unit.;

UCL = C-bar + z*√(c-bar)

LCL = C-bar - z*√(c-bar)

C - Bar = [tex]\frac{Number of Dfects}{Number of shirts}[/tex]

C - Bar = [tex]\frac{4+6+3+1+5+6+4+6}{8}[/tex]

C - Bar = 4.375

z = 3 when using the 3 sigma control

UCL = C-bar + z*√(c-bar)

UCL = 4.375 + 3 * √(4.375)

UCL = 10.65

LCL = C-bar - z*√(c-bar)

LCL = 4.375 - 3 * √(4.375)

LCL = -1.9

LCL = 0 (Lower limit minimum should be 0 at least)

Defects are within the control limits. The process is in control.

The Process is in Control when the Upper Control Limit is above Zero atleast and Lower Control Limit should be Zero. Hence option is C is correct.

Upper Control Limit and Lower Control Limit

To Answer the given question, we need to find the value of UCL and LCL. The Formula for the UCL and LCL are as follows:

UCL = C-bar + z*√(c-bar)LCL = C-bar - z*√(c-bar)

Where C- Bar is average of total numbers of defect shirts, hence value = 4.375, and z is sigma value control thus value will be 3.

Solving these equation will give result UCL as 10.65, and LCL as -1.9. Therefore, correct option is C. Yes, the process is in control.

Learn More about Upper Control Limit here:

https://brainly.com/question/26478724

The offering price of an open-end fund is $12.30 per share and the fund is sold with a front-end load of 5%. What is its net asset value?

Answers

Answer:

$11.685

Explanation:

Calculation for the net asset value

Since the front-end load is 5% this means that we are going to deduct 5% from 100% which will give us 95%, therefore 95% will be our front-end load percentage.

Now let find the Net asset value

Using this formula

Net asset value=Front-end load Percentage × Offering price

Let plug in the formula

Net asset value=95%×$12.30

Net asset value=$11.685

Therefore the Net asset value will be $11.685

g A constraint to complicated macroeconomic models has been: Group of answer choices that firms do not maximize profits. that agents are not rational. that economists have run out of ideas. a lack of computing power. an insufficient understanding of statistics.

Answers

Answer:

a lack of computing power.

Explanation:

A company ages its accounts receivables to determine its end of period adjustment for bad debts. At the end of the current year, management estimated that $22,500 of the accounts receivable balance would be uncollectible. Prior to any year-end adjustments, the Allowance for Doubtful Accounts had a debit balance of $600. What adjusting entry should the company make at the end of the current year to record its estimated bad debts expense

Answers

Answer: Please see explanation column

Explanation:

The adusting journal entry should be :

Accounts                                Debit                       Credit

Bad Debts Expense            $23,100

Allowance for Doubtful Accounts                          $23,100

Explanation

Estimated balance in allowance account  =$22,500

Allowance for Doubtful Accounts = debit of 600

adjustment to allowance= 22,500 +600 = $23,100

Production and Purchases Budgets At the beginning of October, Comfy Cushions had 2,600 cushions and 15,500 pounds of raw materials on hand. Budgeted sales for the next three months are: Month Sales October 13,000 cushions November 15,000 cushions December 18,000 cushions Comfy Cushions wants to have sufficient raw materials on hand at the end of each month to meet 25 percent of the following month's production requirements and sufficient cushions on hand at the end of each month to meet 20 percent of the following month's budgeted sales. Five pounds of raw materials, at a standard cost of $0.90 per pound, are required to produce each cushion. Required a. Prepare a production budget for October and November. Do not use a negative sign with your answers.

Answers

Answer:

Production budget for October and November

                                                                October            November

                                                                 cushions             cushions

Budgeted Sales                                         13,000                15,000

Add Budgeted Closing Inventory              3,000                  3,600

Total Production needed                          16,000                18,600

Less Budgeted Opening Inventory          (2,600)                (3,000)

Production Budget                                    13,400                15,600

Explanation:

A Production Budget shows the quantities of finished goods that must be produced to meet expected sales plus any increase in inventory levels that might be required.

Ms. White lost her puppy. She advertises a reward of $50 for the return of her puppy. What is the contractual nature of Ms. White's advertisement? g

Answers

Answer:

unilateral contract

Explanation:

In this scenario, it seems that Ms. White's advertisement is for a unilateral contract. This is a contract agreement in which an individual (the offeror) promises to pay after the occurrence of a specific action or behavior. Which is what Ms. White is doing by offering money if someone brings her dog back safe and sound. Thus benefiting both parties.

The amount of time a project manager estimates it will take to complete the activity under ideal conditions is known as:

Answers

Answer:

pessimistic time

Explanation:

The term that is being described in the question is known as pessimistic time. Like mentioned, this is a concept used in the program evaluation and review technique known as PERT and widely used in project planning in order to estimate the longest period of time it will take for a task/project to be fully completed and/or delivered to the client. Known as a pessimistic time since it is the worst possible outcome of time spent on a project.

Pumped Up Company purchased equipment from Switzerland for 140,000 francs on December 16, 20X7, with payment due on February 14, 20X8. On December 16, 20X7, Pumped Up also acquired a 60-day forward contract to purchase francs at a forward rate of SFr 1 = $0.45. On December 31, 20X7, the forward rate for an exchange on February 14, 20X8, is SFr 1 = $0.475. The spot rates were

Answers

Answer:

Kindly check the explanation section because the answer is long.

Explanation:

(1). Date: December 16.

Details: Equipment = 140,000 × .46 = 64,400.

Accounts payable(Sfr) = 140,000 × .46 = 64,400.

Foreign currency received from broker(Sfr) = 140,000 × .45 = 63,000.

Dollar payable to exchange broker($) 140,000 × .45 = 63,000.

(2). Date: December 31.

Details= foreign currency transaction loss = 140,000 × ( .48 - .46) = 2,800

Revaluation of Accounts payable(Sfr) = 140,000 × ( .48 - .46) = 2,800

Foreign currency received from broker (Sfr) = 140,000 × (.475 - .45) = 3,500.

Foreign currency transaction gain= 140,000 × (.475 - .45) = 3,500.

(3). Date : February 14.

Details: Foreign currency transaction loss = 140,000 × (.475 - .47) = 700

Foreign currency receivable from broker = 140,000 × (.475 - .47) = 700

Account payable = 140,000 × (.47 - .48) = - 1,400 = 1,400.

Foreign currency transaction Gain= 140,000 × (.47 - .48) = - 1,400 = 1,400

Dollars payable to exchange broker = 140,000 × .45 = 63,000

Cash = (140,000 × .45) = 63,000

Foreign currency uni(Sfr) = 140,000 × .47 = 65,800.

Foreign currency receivable from broke(Sfr) = 140,000 × .47 = 65,800.

Accounts payable(Sfr) =140,000 × .47 =65,800.

Foreign currency units(Sfr) = 140,000 × .47 = 65,800.

Assume real per capita GDP in North Metropolania is $8,000 while in East Vice City it is $2,000. The annual growth rate in North Metropolania is 2.33%, while in East Vice City it is 7%. How many years will it take for East Vice City to catch up to the real per capita GDP of North Metropolania

Answers

Answer:

31 years

Explanation:

we have to prepare two future value equations:

FV = $8,000 x (1 + 0.0233)ⁿFV = $2,000 x (1 + 0.07)ⁿ

next we must equal them:

$8,000 x (1 + 0.0233)ⁿ = $2,000 x (1 + 0.07)ⁿ

4 x (1 + 0.0233)ⁿ = (1 + 0.07)ⁿ

4 = 1.07ⁿ / 1.0233ⁿ = (1.07 / 1.0233)ⁿ

4 = 1.0456367ⁿ

log4 = n x log1.0456367

0.602 = n x 0.01938

n = 0.602 / 0.01938 = 31.06 ≈ 31 years

The structural unemployment rate is 1.7 percent, the frictional unemployment rate is 2.6 percent, and the economy's current unemployment rate is 3.9 percent. The economy is in:_______.
a. long-run equilibrium.
b. a recessionary gap producing more than Natural Real GDP.
c. a recessionary gap producing less than Natural Real GDP.
d. an inflationary gap producing Natural Real GDP.
e. an inflationary gap producing more than Natural Real GDP.

Answers

Answer:

a. long-run equilibrium.

Explanation:

In the circumstances that the structural unemployment rate is 1.7 percent, the frictional unemployment rate is 2.6 percent, and the economy's current unemployment rate is 3.9 percent. Then we can say that the economy is in a long-run equilibrium.

Structural unemployment can be defined as an involuntary unemployment that arises as a result of the incompatibility between a worker's skills set and requisite skills an employer seeks from the workers or due to technological changes.

Frictional unemployment is a form of unemployment which is voluntary because employees which to change jobs or move to another better job.

Hence, the economy is in a long-run equilibrium because the rate of unemployment has become constant, thus, prices and wages will be adjusted in order to reach wages equilibrium level.

The Sarbanes-Oxley Act was created in response to corporate accounting scandals in the early 21st century to reform the accounting industry, particularly in regards to auditing and internal controls.
A. True
B. False

Answers

Answer:

The answer is "Option A"

Explanation:

In this Act, the U.S. Congress in 2002 to financing offers against the risk of corporate accounting fraud. To enhance account statements on firms as well as reduce financial crimes, its Sarbanes Oxley Act (SOX) authorized information pertinent.

The SOX has been introduced in the early 2000s throughout responding to its accounting irregularities. The Shareholder commitment within financial reports has been shattered by controversies in everything from Enron, Tyco, and WorldCom and a rewrite in regulatory requirements.

"A technical analyst has identified a resistance level for ABC stock at $81 and a support level at $75. The stock is currently trading at $77 and the analyst expects the stock to break the resistance level. Which order is appropriate to profit if the resistance level is broken?"

Answers

Answer:

Buy 100 ABC at $82 Stop

Explanation:

In the financial markets a resistance is an upper limit block on the market moving upward (buy). While the support is the lower limit on the market moving down (sell).

In this scenario we have a support of $75, resistance of $81 and the stock.is currently trading at $77. Just below the resistance.

If the analyst expects the stock to break the resistance of $81 then he should set a trade that is a buy since the market will go above $81.

When the market breaks a resistance it is expected to sky rocket, so the analyst will set a trade stop at $82, so that when the market is coming back down to the resistance level it will stop before it gets to $81.

On the other hand if a support is expected to be broken a sell trade is placed.

The Edmonton Company is issuing $50,000 face value, 10% bonds with detachable stock warrants. The value of the bonds without the warrants is $40,000 and the value of the warrants is a total of $10,000. The bonds with the warrants sold for $55,000. The journal entry to record the sale will include:

Answers

Answer:

Assuming that the warrants are detachable, the journal entry should be:

Dr Cash 55,000

    Cr Bonds payable 40,000

    Cr Paid-in capital stock warrants 11,000

    Cr Premium on bonds payable 4,000

The value of the warrants must be recorded separately under the paid-in capital stock warrants account, and any excess amount will be allocated proportionally between that account and the as a premium on bonds payable account.

g The AD curve is the relationship between A. the quantity of real GDP demanded and the quantity of real GDP supplied. B. the quantity of real GDP demanded and the unemployment rate. C. aggregate planned expenditure and real GDP when the price level is fixed. D. aggregate planned expenditure and the price level. E. aggregate planned expenditure and the quantity of real GDP demanded.

Answers

Answer:

D. aggregate planned expenditure and the price level.

Explanation:

Aggregate demand (AD) can be defined as the total amount spent on domestic goods and services in an economy. It is called total planned expenditure by economists.

Aggregate demand (AD) consist of four components of demand:

1. Consumption

2. Savings

3. Government spending

4. Net export, that is, export minus import.

The aggregate demand (AD) curve shows the relationship between total spending on domestic goods and services at each price level.

D. aggregate planned expenditure and the price level is the correct answer.

Your university is considering two projects to increase enrollment: offering traditional classes from midnight to 6 a.m. or offering house call classes where the professor would visit your home to provide instruction. Use a simple scoring model with at least three criteria to evaluate these two potential projects and indicate which project should be chosen.

Answers

The correct answer to this open question is the following.

The criteria for our simple scoring model will bee the following:

Project 1. Midnight to 6:00AM

CRITERIA.   WEIGHT  SCORE

-Number of teachers  3   3

-Teachers salaries.  3   3

-Classroom cost.   1   1

-N. Students    2   2

Project 2. Home visit.

-Number of teachers  3   3

-Teachers salaries.  3   3

-Transportation.   3   3

-N. Students.    3   3

As we can see in the tables, project 1 is more feasible because depending on the number of students, the school can use one or two classrooms which means hiring teachers according to the number of students registered in a class.

On project 2, the variables increased the costs and the risk because depending on the number of students and the classes needed, the school would have to hire many teachers for different class times. This could be exponential. Another issue to consider is the fact that on project number 2, the school has to pay for the transportation of teachers to the student's home.

So in general terms, project 1 is more feasible.

What type of lawsuit occurs if an employee decides to file a lawsuit against a company?

A. Civil case
B. Liability case
C. Criminal case
D. Prosecution case

Answers

Answer: A. Civil case

Explanation:

The court cases that associate disputes between persons or businesses over funds or some incident to private rights are known as civil cases. It starts by one party (business or a person) known as "plaintiff" claims to have been harmed by the actions of another party (person or business) known as the "defendant".

Hence, the lawsuit occurs if an employee decides to file a lawsuit against a company is "Civil case".

Hence, the correct option is "A".

Answer:

it would be a civil case

Explanation:

I took the test

Prepare the issuer's journal entry for each of the following separate transactions. On March 1, Atlantic Co. issues 43,000 shares of $3 par value common stock for $299,000 cash.On April 1, OP Co. issues no-par value common stock for $71,000 cash.On April 6, MPG issues 2,100 shares of $20 par value common stock for $40,000 of inventory, $140,000 of machinery, and acceptance of a $90,000 note payable.

Answers

Answer:

March 1

Cash $299,000 (debit)

Common Stock $129,000 (credit)

Share Premium $170,000 (credit)

April 1

Cash $71,000 (debit)

Common Stock $71,000 (credit)

April 6

Inventory $40,000 (debit)

Machinery $140,000 (debit)

Common Stock $42,000 (credit)

Share Premium $48,000 (credit)

Note Payable $90,000 (credit)

Explanation:

Any cash paid in in excess of the par value for par value share is Accounted for in the Share Premium reserve.

No Par Value share do not have a Share Premium Reserve.

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