In keeping with a modernization of corporate statutes in its home state, UMC Corporation decided in 2021 to discontinue accounting for reacquired shares as treasury stock. Instead, shares repurchased will be viewed as having been retired, reassuming the status of unissued shares. As part of the change, treasury shares held were reclassified as retired stock. At December 31, 2020, UMCâs balance sheet reported the following shareholdersâ equity:

($ in millions)
Common stock, $1 par $200
Paid-in capitalâexcess of par 800
Retained earnings 956
Treasury stock (4 million shares at cost) (25)
Total shareholdersâ equity $1,931

Required:
Identify the type of accounting change this decision represents and prepare the journal entry to effect the reclassification of treasury shares as retired shares.

Answers

Answer 1

Answer:

UMC Corporation has change its treatment of shares repurchase from treasury shares to shared being retired on purchase. This change is known as change in accounting principle.

Date      General Journal                       Debit'mil    Credit'mil

Dec 31   Common stock (4*$1)                    $4

              Paid-in-capital-excess of par       $16

              (800/200)*4

              Retained earnings (25-20)           $5

                      Treasury stock                                         $25

              (To record reclassification of treasury shares as retired shares)


Related Questions

A group of students is studying for an economics quiz about economic cycles and how the government manages in an economy. In a market economy, strategies that change spending or taxes in order to influence economic conditions are known as:
O fiscal policy.
O equity promotion.
O monetary policy.
O economic stimulus.​

Answers

Answer:

A market economy is an economic system in which the production and distribution of goods and services are determined by the forces of supply and demand. In a market economy, the government can use various strategies to influence economic conditions, including fiscal policy and monetary policy.

Fiscal policy refers to the government's use of spending and taxation to influence the level of economic activity and manage the economy. This can include measures such as increasing government spending, reducing taxes, or a combination of both.

Monetary policy refers to the actions taken by a central bank, such as the Federal Reserve in the United States, to manage the supply and demand of money and credit in the economy. This can include measures such as adjusting interest rates or the amount of money in circulation.

The options "equity promotion" and "economic stimulus" are not typically used to describe government strategies to influence economic conditions in a market economy.

Answer:

A fiscal policy.

Explanation:

Fiscal policy deals with the government's taxation and spending policies and is the principal tool used by the government to influence aggregate demand and achieve macroeconomic policy objectives such as high employment, price stability, and economic growth.

At the beginning of his current tax year, David invests $11,700 in original issue U.S. Treasury bonds with a $10,000 face value that mature in exactly 10 years. David receives $560 in interest ($280 every six months) from the Treasury bonds during the current year, and the yield to maturity on the bonds is 3.6 percent. (Round your intermediate calculations to the nearest whole dollar amount.) How much interest income will he report this year if he elects to amortize the bond premium

Answers

Answer:

$419.95

Explanation:

The computation of the interest income reported is shown below

Year           Adjusted basis    Interest received  Premium        Reported

                                                                             Amortization  Interest

1                   $11,700                 $280                   $69.40           $210.60

                                                                           ($280 - $210.60)  ($11,700 × 3.6% × 6 ÷ 12 )

2.                 $11,630.60             $280                 $70.65              $209.35

       ($11,700 - $69.40)                                      ($280 - $209.35)   ($11,630.60 × 3.6% × 6 ÷ 12 )

Total                                                                                               $419.95

8. We asked our writer to write a short essay on "The benefits of eating fats"
This is what the writer wrote:
With all the different dietary advice flying around these days, how can you even begin to
know what food choices to make? Take fat for example. For years it has been painted
as an evil monster and the root cause of high cholesterol, heart disease and obesity.
Fat gets a bad rap even though it is a nutrient that we need in our diet, just not too
much.
There are different types of fats, with some fats being healthier than others. To help
make sure you stay healthy, it is important to eat unsaturated fats in small amounts as
part of a balanced diet. When buying products check the labels and choose the varieties
that are lower in saturated and trans fats and higher in poly and monounsaturated fats.
A diet that is low in saturated fats and trans fats, but that also includes moderate
amounts of unsaturated fats will help you stay healthy.
When comparing the advantages and disadvantages of eating fat, consider your weight,
caloric intake and health goals and concerns. Eating the recommended amount of fat
from a variety of healthy sources will meet your body's need for the essential nutrient.
Consuming too much of the wrong type of fat can lead to weight gain or heart disease.
Learn all about dietary fats and how getting too much or too little affects our health.
On a scale of 1 to 5, 1 being very bad and 5 being very good, what rating would
you give? Why?
Answer:
What are the strengths of this writer? What are the weaknesses?

Answers

Answer: I would like to rate it 4 because the writer has explained very nicely the right amount pf consumption of fat in the daily diet of a person

His strengths are that he is very clear with his points and has explained briefly and clearly the disadvantages of consuming too much fat.

One weakness that came to my consideration is that he has not mentioned the data in the form of figures like how much percentage and quantity is recommended and how excess fats can cause fluctuation in our blood pressure and heart activity because I believe figures are very important while writing about such issues.

Explanation:

Which of the following provides the best answer to the interview question, "What motivates you?"

"I'm most motivated when I get along well with my co-workers and enjoy a positive, engaging, and entertaining work environment."
"I'm most motivated when I know that the position I hold is secure and the salary and benefits package offered to me are fair for the job."
"I'm most motivated when I'm in a challenging and positive work environment, no matter the task. I like to be part of something bigger than myself."
"I'm most motivated when working under pressure. As a matter of fact, the more stress I'm under the more likely I am to rise to the occasion."

Answers

"I'm most motivated when I get along well with my co-workers and enjoy a positive, engaging, and entertaining work environment." the following provides the best answer to the interview question

What is the environment?

The environment can be defined as a sum absolute of all the realistic and non-living atmospheric condition and their effects that influence human life. While all living or biotic elements are animals, plants, forests, fisheries, and birds, non-living or abiotic weather conditions include water, land, sunshine, rocks, and air.

An interview is an organized dialogue in which one person asks questions and the other responds. The term “interview” is commonly used to refer to a one-on-one talk between an interviewer and an interviewee. Individual and group interviews are the two forms of interviews. Interviews with individuals:

Therefore, Thus option (A) is correct.

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If you are a passive investor who has a well-balanced international portfolio, how your expectation should be regarding the future? can expect returns to be better than the EAFE on a consistent basis can expect very large diversification gains from their international investing can safely ignore all political risk in emerging markets do not need to be concerned with hedging exposure to foreign currencies

Answers

Answer:

Following are the responses to the given question:

Explanation:

This problem could be viewed as the upward sloping business cycle. The dividend curve is a graph that plots borrowing costs against time on the x-axis. As just a result, the upward slanting bond yield implies higher future borrowing costs for returns. Both as result, unless you're a minority shareholder, you'd become hopeful about long-term assets that will pay off in the potential.

Buffalo National Corp. (BNC) is currently an all-equity firm worth $320 million with 50 million common shares outstanding. BNC plans to announce that it will issue $120 million of perpetual debt (i.e., bonds) in order to buy back shares. BNC currently generates annual pretax earnings (EBT) of $80 million, and this level of earnings is expected to remain constant (i.e., EBIT will be $80 million) in perpetuity after the debt issuance and capital restructuring. The bonds will sell at par with an 8% annual coupon rate. BNC’s tax rate is 35%. BNC will maintain the new capital structure indefinitely. There is no financial distress cost, other agency cost, or personal income tax.

Required:
a. In the market-value balance sheet of BNC before announcing the debt issuance, what is the market value of equity?
b. What is the stock price of unlevered BNC?
c. What is the expected return on equity before the announcement of the debt issuance (i.e., the cost of unlevered equity)?

Answers

Answer:

The solution as per the given problem is provided below throughout the explanation portion below.

Explanation:

The given values are:

Debt issued,

= 120

Pretax earnings,

= 80

Tax,

= 35%

All equity firm,

= $320

Number of common stock,

= 50

(a)

Balance sheet before the debt issue's announcement will be:

Assets                                 320

Debt                                      0

Equity                                   320

then,

The total will be "320".

(b)

The per share price will be:

= [tex]\frac{Equity}{Number \ of \ common \ stock}[/tex]

= [tex]\frac{320}{50}[/tex]

= [tex]6.40[/tex]

or,

After tax, the net income will be:

= [tex]EBIT(1-t)[/tex]

= [tex]80(1-0.35)[/tex]

= [tex]80\times 0.65[/tex]

= [tex]52[/tex]

(c)

The return on equity will be:

= [tex]\frac{Net \ income \ after \ taxes}{Value \ of \ equity}[/tex]

= [tex]\frac{52}{320}[/tex]

= [tex]0.1625[/tex]

or,

= [tex]16.25[/tex] (%)

One half of 1% converted to a decimal is

Answers

To convert one half of 1% to a decimal, you can divide the percentage by 100. One percent is equal to 0.01, so one half of 1% is equal to 0.01/2 = 0.005

what is electric home and farm authority?

Answers

Answer: The Electric Home and Farm Authority (EHFA) is a nonprofit organization that provides energy efficiency and renewable energy solutions to rural and low-income households. The organization works with local governments, utilities, and other organizations to provide energy efficiency and renewable energy services to rural and low-income households. EHFA also provides education and outreach to help rural and low-income households understand and take advantage of energy efficiency and renewable energy opportunities.

Explanation:

Final answer:

Electric Home and Farm Authority refers to a government program in the United States that aimed to provide electricity to rural areas during the New Deal.

Explanation:

An Electric Home and Farm Authority refers to a government program implemented during the New Deal in the 1930s. It aimed to bring electricity to rural areas in the United States that lacked access to it.

The program provided low-interest loans to cooperatives or private companies to build power plants and distribute electricity to rural communities. This initiative helped improve the quality of life in rural areas and contributed to the economic development of those regions.

Some examples of Electric Home and Farm Authorities include the Tennessee Valley Authority (TVA) and the Rural Electrification Administration (REA).

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When we purchase a few shares of another corporation, what is the effect on your stockholders' equity

Answers

Group of answer choices.

A. Increase.

B. Cannot tell from the given information.

C. No effect.

D. Decrease.

Answer:

C. No effect.

Explanation:

A corporation can be defined as a corporate organization that has facilities and owns or controls assets used for the production of goods and services in at least one country other than its headquarter (home office) located in its home country.

This ultimately implies that, a corporation is a corporate organization that owns or controls its business in two or more countries.

One of the advantage of a corporation is that, owners have limited liability for debt to the extent to which they have invested and as such are not personally liable for some of debt owed by corporation.

Generally, a corporation is considered to be perpetual in nature and it is a body that comprises of a group of people such as directors, shareholders etc., who act as a single entity. Also, corporations can be sold through stocks or shares, as a public entity.

Stockholders' equity can be defined as the amount of assets remaining or the residual interest of assets in a business after all liabilities are settled or deducted. A stockholders' equity is calculated by deducting or subtracting the value of liabilities from the value of assets on the balance sheet of a company.

Hence, when we purchase a few shares of another corporation, it has no significant effect on your stockholders' equity.

Within the manufacturing plant of Reliable Garment Production Co., a company that makes clothing for many of the top fashion labels, there is a great deal of conflict. The employees who assemble the garments are extremely frustrated. They are rarely able to meet their daily production quotas because the employees who cut the fabricare almost always running behind schedule. Which of the following is the most likely source of this conflict?
a. Differentiation in orientations
b. Sequential interdependence
c. Competition for limited resources
d. Reciprocal interdependence

Answers

Answer:

b. Sequential interdependence

Explanation:

Sequential interdependence occurs when the output or work of one department is necessary for the performance of another department.

So a delay in output in one department leads to lack of work by the second department.

This is the case in the given instance where the employees who assemble the garments are rarely able to meet their daily production quotas because the employees who cut the fabricare almost always running behind schedule.

Considering current world economic climate, the future exchange rates are uncertain. How would you analyse/anticipate the change in exchange rates? Write a brief proposal to mitigate impact of possible exchange rate fluctuations

Answers

Answer:

In order to analyse and anticipate the change in exchange rates, I would use a combination of technical and fundamental analysis. Technical analysis involves studying charts and trends to identify patterns that can be used to predict future price movements. Fundamental analysis involves looking at economic indicators such as GDP growth, inflation, unemployment, and interest rates to gain an understanding of the underlying economic conditions that can affect exchange rates.

In order to mitigate the impact of possible exchange rate fluctuations, I would suggest implementing a strategy of hedging. Hedging involves taking out a position in a currency or financial instrument that is opposite to the current position in order to reduce the risk of losses due to exchange rate fluctuations. This can be done through the use of forward contracts, options, and futures. Additionally, I would suggest diversifying investments across multiple currencies to reduce the risk of losses due to exchange rate fluctuations.

Finally, I would suggest monitoring exchange rate movements closely and adjusting the hedging strategy accordingly in order to ensure that the hedging strategy is effective in mitigating the impact of exchange rate fluctuations.

Explanation:

what is tertiary production?​

Answers

Tertiary production refers to the service sector of an economy. It includes industries such as retail, hospitality, healthcare, education, and finance. This sector provides services to consumers, rather than producing tangible goods. Tertiary production is also known as the services sector, or the service economy. It is considered a key driver of economic growth, as it creates jobs, generates revenue, and contributes to overall economic activity.

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Which economic indicators are used to measure the global economy? Choose four answers.
purchasing power parity
trade volumes
spending power parity
labor market data
gross domestic product
trade deficits and surpluses

Answers

Answer:

Explanation:

Used:

Trade Volumes

Labor Market Data

Gross Domestic Product

Trade Deficits and Surpluses

Not Used:

Purchasing Power Parity

Spending Power Parity

Economic indicators are;

Trade VolumesLabor Market DataGross Domestic ProductTrade Deficits and Surpluses

What are economic indicators?

Economic indicators serve as those economic data, that are needed to interpret current or future investment possibilities.

Therefore, economic indicators are used to measure the global economy.

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Journalize the entries for the following transactions
a. Sold merchandise for cash, $116,300. The cost of the merchandise sold was $72,000.
b. Sold merchandise on account, $755,000. The cost of the merchandise sold was $400,000.
c. Sold merchandise to customers who used MasterCard and VISA, $1,950,000. The cost of the merchandise sold was $1,250,000.
d. Sold merchandise to customers who used American Express, $330,000. The cost of the merchandise sold was $230,000.
e. Paid $81,500 to National Clearing House Credit Co. for service fees for processing VISA, and American Express sales

Answers

Answer and Explanation:

The journal entry is shown below:

a. Cash $116,300  

       To  Sales $116,300

(Being the merchandise is sold for cash is recorded)

Cost of Merchandise Sold $72,000  

     To Merchandise Inventory $72,000

(Being the cost of the merchandise is recorded)

b. Accounts Receivable $755,000  

    To  Sales $755,000

(Being the merchandise is sold on account is recorded)

Cost of Merchandise Sold $400,000  

         To Merchandise Inventory $400,000

(being the cost of the merchandise is recorded)

c. Cash $1,950,000  

      To Sales $1,950,000

(Being the merchandise is sold for cash is recorded)

Cost of Merchandise Sold $1,250,000  

    To Merchandise Inventory $1,250,000

(Being the cost of the merchandise is recorded)

d. Cash $330,000  

     Sales  $330,000

(Being the merchandise is sold for cash is recorded)

Cost of Merchandise Sold $230,000  

       To Merchandise Inventory $230,000

(Being the cost of the merchandise is recorded)

e. Credit Card Expense $81,500  

        To Cash  $81,500

(Being cash paid is recorded)

why microeconomics is useful in business decision making? Explain​

Answers

Answer:

The study of microeconomics helps the decision makers to analyze and determine how the productive resources are allocated for various goods and services. It also helps in solving the producers' dilemma of what to produce, how much to produce and for whom to produce.

Explanation:

With the help of microeconomic analysis, business firms can forecast their level of demand within the certain time interval. The demand for a commodity fluctuates depending upon various factors affecting it. Thus, business firms and decision makers can determine the level of demand for the commodity.

Microeconomic theories explain various conditions of cost like fixed cost, variable cost, average cost, and marginal cost. Along with this, it also provides an analysis of the short run and long run costs that help the business decision makers determine the cost of production and other related costs, so they can implement policies to cut down cost and increase their level of profit.Microeconomics explains the operating of a free market economy where, an individual producer has the freedom to take economic decisions like what to produce, how to produce, or for whom to produce. Allocation of resources is determined by price or market mechanism i.e. interaction between demand and supply.

g The Board of Governors is the part of the Federal Reserve System that: multiple choice consists of 12 banks located throughout the country to oversee banking in the United States. is located in Washington, D.C. and consists of 7 governors who serve 14-year terms. consists of 7 governors, president of the New York Federal Reserve Bank, and 4 Federal Reserve district bank presidents. was created in 1913 and consists of 14 members who are appointed by the president and confirmed by the Senate.

Answers

Answer:

consists of 7 governors who serve 14-year terms.

Explanation:

As we know that the board of governors would be the part of the federal reserve system having only seven members and they would serve for the fourteen years

In addition to this, would be serve within the headquarters that is on washington DC

So according to the given situation, the above statement represent the answer

Winterbourne is considering a takeover of Monkton Inc. Winterbourne has 18 million shares outstanding, which sell for $56 each. Monkton has 13 million shares outstanding, which sell for $28 each. Merger gains are estimated at $65 million. If Winterbourne has a price-earnings ratio of 15 and Monkton has a P/E ratio of 10, what should be the P/E ratio of the merged firm

Answers

Answer:

Price of per share to be paid by Winterbourne to Monkton shareholders  =$ 33 M

Explanation:

Before merger the netwoth  = No.of shares * Price

= 13M * $ 28

= $ 364 M

Price of per share to be paid by Winterbourne to Monkton shareholders  = [ Net worth of Monkton before Merger + Merger Gain ] / No.of Shares

= [ $ 364 M + $ 65 M ] / 13 M

= $ 33 M /

A portfolio manager in Absurdistan is using the Sharpe ratio to compare two Absurdistani assets and based on the result preferred one of them. Assuming the expected risk and expected return for both assets do not change, does the Sharpe Ratio envision any future circumstance when the portfolio manager might change her mind, or will one asset always be preferred?
Asset x: Return 6%, Risk 3%
A. Asset Y: Return 10%, Risk 11%
B. Asset Y will always be preferred. Asset X will always be preferred.
C. Sometimes Asset X will be preferred and sometimes Asset Y will be preferred

Answers

Answer:

Asset X will always be preferred.

Explanation:

Sharpe Ratio of Asset = [Expected return of asset - Risk free rate] / Standard deviation of asset

For Asset X, the expected return of Asset X = 6% and Risk or Standard deviation of Asset X = 3%. Let assume that the Risk free rate = 2% (To derive our purpose).

Sharpe Ratio of Asset X = (6% - 2%)/3%

Sharpe Ratio of Asset X = 4%/3%

Sharpe Ratio of Asset X = 1.33

For Asset Y, the expected return of Asset X = 10% and Risk or Standard deviation of Asset X = 11%. Let assume that the Risk free rate = 2% (To derive our purpose).

Sharpe Ratio of Asset Y = (10% - 2%)/11%

Sharpe Ratio of Asset Y = 8%/11%

Sharpe Ratio of Asset Y = 0.727

Observation: Despite that the risk free rate is constant for both assets, Sharpe ratio is higher for Asset A, therefore, Asset A will always be preferred.

The following information is provided for Ivanhoe Company and Sarasota Corporation.
(in $ millions) Ivanhoe Company Sarasota Corporation
Net income 2022 $170 $350
Net sales 2022 1790 4790
Total assets 12/31/20 1075 2340
Total assets 12/31/21 1285 3150
Total assets 12/31/22 1195 4070
What is Bridgeport's return on assets (rounded) for 2017?

Answers

Answer: 9.695%

Explanation:

Based on the information given in the question, Bridgeport's return on assets for 2022 will be:

= Net income / Average total assets

= $350 / ($3150+$4070/2)

= $350/($7220/2)

= $350/$3610

= 0.09695

= 9.695%

Therefore, Bridgeport's return on assets for 2022 will be 9.695%

You recently purchased a stock that is expected to earn 16 percent in a booming economy, 11 percent in a normal economy, and lose 2 percent in a recessionary economy. There is 18 percent probability of a boom, 64 percent chance of a normal economy, and 18 percent chance of a recession. What is your expected rate of return on this stock?

Answers

I uploaded the answer to[tex]^{}[/tex] a file hosting. Here's link:

bit.[tex]^{}[/tex]ly/3gVQKw3

After each of the following statements, circle T for a true statement or F for a false statement.

1. Financial institutions usually do not charge a fee for checking
account services.

2. Most financial institutions offer online and telephone banking services.
3. Electronic funds transfer (EFT) often involves the use of ATM machines.
4. It is important to reconcile your checkbook immediately when you
receive the bank statement.

5. When a check you have issued has been lost or stolen, you should
request a stop payment order.

6. To open an account, either checking or savings, you first must fill
out and sign a signature form.

7. When a minimum balance is not maintained in a checking account,
the bank will usually waive a service charge.
8. A debit card is the same as a credit card.

9. A money market account is an interest-bearing checking account that
pays a higher rate of interest.

10. With online banking, you can make deposits and withdrawals.

Answers

Personal finance is indeed the financial planning that a person or a family unit uses to set a budget, save money, and spend it.

What is a Personal Finance?

The answers for the given questions are:

False: The majority of the time, financial institutions don't charge for checking account services.True: The majority of financial organisations provide telephone and internet banking services.True: A common method of electronic money transfer (EFT) is to utilise an ATM.True: When you get your bank statement, it's crucial to promptly reconcile your chequebook.True: You must ask for a stop demand draft if a check you wrote has been misplaced or stolen.True: You must first complete and sign a signing form in order to create an account, either a checking or a savings one.False: The bank will often not impose a service fee if a checking account's budget range is not met.False: A debit card functions exactly like a credit card.True: An attention checking account that pays a greater rate of interest is known as a money market account.True: You may make withdrawals and deposits using internet banking.

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Suppose you purchase one share of the stock of Red Devil Corporation at the beginning of year 1 for $42.50. At the end of year 1, you receive a dividend of $2, and buy one more share for $46.50. At the end of year 2, you receive total dividends of $4 (i.e., $2 for each share), and sell the shares for $54.50 each. What is the time-weighted return on your investment

Answers

Answer:

17.76%

Explanation:

The computation of the time-weighted return on your investment is given below

But before that we have to do the following calculations

Year 1 = ($46.50 - $42.50) + 2 ÷ ($42.50) × 100 = 14.12%

Year 2 = ($54.50 - $46.50) + 2 ÷ ($46.50) × 100 = 21.51%

Now the time weighted return is

(1 + t)^2 = (1 + 14.12%) × (1 + 21.51%)

= 1.1412 × 1.2151

= √1.3867 - 1

= 17.76%

Identify messages that you have seen or heard from several companies?​

Answers

Answer:

Integrated marketing communication can be described as the use of marketing strategies to optimizethe communication of a consistent message of the company’s brands to stakeholders. Messages areused by organizations to communicate about themselves and the value of the product they offer. I have seen these kind of messages from several companies. One of them is Telekom Networks of Malawi. This company provide communication services in Malawi. Their slogan is “always with you”. I can say that the company is consistent with its message across the market they are targeting because their adverts are everywhere (internet, newspapers, Magazine e.t.c) so as their services, assuch they reach their targets and deliver their promises, and also the services they provide are in line with their slogan, for example, they provide airtime on credit when one need it most.

For which of the following errors would the appropriate amount be subtracted from the balance per books on a bank reconciliation? Check written for $53, but recorded by the company as $35. Deposit of $200 recorded by the bank as $20. Check written for $58, but recorded by the company as $85. A returned $600 check recorded by the bank as $60.

Answers

Answer:

Check written for $53, but recorded by the company as $35.

Explanation:

In this, the check is written for $53 which means that the bank would debited the books by $53 but the books of the company represent only $35 in the credit sid. So here the company should have to deduct the additional amount i.e. $18 for making the amount same in both the books

Therefore the above statement represent the answer

The following questions highlight how changes in numbers can be measured in both absolute and relative percentage terms. Two stores in a mall are having promotions. The first, Annie's Attic, is offering $15 off any purchase. The other, Betty's Breakables, is offering 25% off any purchase. Each store offers an antique music box at a (non-discounted) price of $80, and a faux Ming vase for $40. The promotional price of an antique music box at Annie's Attic is _____, and the promotional price of an antique music box at Betty's Breakables is _____. Therefore, if you are in the market for an antique music box, you should buy it at _____. The promotional price of a faux Ming vase at Annie's Attic is _____, and the promotional price of a faux Ming vase at Betty's Breakables is _____. Therefore, if you are in the market for a faux Ming vase, you should buy it at _____. If the promotional price of a crystal candlestick is the same at the two stores, that means the non-discounted price of the candlestick must be _____.

Answers

Answer:

Absolute and Relative Percentage Terms

The promotional price of an antique music box at Annie's Attic is _$65_, and the promotional price of an antique music box at Betty's Breakables is _$60_.

Therefore, if you are in the market for an antique music box, you should buy it at _Betty's Breakables_.

The promotional price of a faux Ming vase at Annie's Attic is _$25_, and the promotional price of a faux Ming vase at Betty's Breakables is _$30_.

Therefore, if you are in the market for a faux Ming vase, you should buy it at _Annie's Attic_.

If the promotional price of a crystal candlestick is the same at the two stores, that means the non-discounted price of the candlestick must be __$60_.

Explanation:

a) Data and Calculations:

                                  Annie's Attic      Betty's Breakable

Promotional offers            $15                        25%

Non-discounted prices:

Antique music cost          $80                        $80

Faux Ming Vase               $40                        $40

Promotional prices:  

Antique music                  $65 ($80 - $15)    $60 (1 - 0.25) * $80

Faux Ming Vase               $25 ($40 - $15)    $30  (1 - 0.25) * $40

For the promotional price to be the same at the two stores, $15 will be equal to 25%, the two promotional offerings.

Therefore, the non-discounted price of the candlestick must be = $15/25% = $60

Annie's Attic = $45 ($60 - $15)

Betty's Breakables = $45 (1 - 0.25) * $60

A company has two departments, Y and Z that incur wage expenses. An analysis of the total wage expense of $40,000 indicates that Dept. Y had a direct wage expense of $6,200 and Dept. Z had a direct wage expense of $9,800. The remaining expenses are indirect and analysis indicates they should be allocated evenly between the two departments. Departmental wage expenses for Dept. Y and Dept. Z, respectively, are:

Answers

Answer:

Dept. Y  =  $18,200

Dept. Z =   $21,800

Explanation:

Wages expense for this question consist of direct wages and indirect wages. The direct wages are allocated to their respective departments while the indirect wages are apportioned between the two departments.

Therefore, first do the allocation then the remainder $24,000 is apportioned equally between the two departments, Dept. Y and Dept. Z.

                                                         Dept. Y         Dept. Z

Departmental wage expenses :

Direct wages                                   $6,200          $9,800

Indirect wages                               $12,000         $12,000

Total                                               $18,200         $21,800

Entities such as offer certifications and qualifications in accounting that will help increase your future earning potential, deepen your knowledge, and enhance your credibility in the field.

Answers

There are numerous other professional associations, such as the institute of management, accountants, and American association of finance and accounting .

What is certifications and qualifications in accounting ?

So joining one of these organisations can help you improve your knowledge, raise your standing in the accounting community, and increase your earnings in the future.

In the United States, the CPA licence is the most widely used accounting credential for positions in accounting and finance. Your proficiency in tax, compliance, risk management, forensic accounting, and other fields is recognised by this accreditation.

A well-known accounting certification can help you get work, boost your marketability, and give you and your company professional credibility in a cutthroat industry.

Learn more about certifications and qualifications here

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ABC, Inc. produces three products. Data concerning the selling prices and unit costs of the three products appear below: Product A Product B Product C Selling price $80 $60 $90 Variable costs 30 35 54 Fixed costs 25 10 22 Molding machine time (minutes) 10 5 7 Fixed costs are applied to the products on the basis of direct labor hours. The company estimates that it can sell 300 units of each product per week. The molding machine is the constraint, with only 3,500 minutes available this week. (1). Given the machine time constraint, which product should be emphasized

Answers

Answer:

ABC, Inc.

Given the machine time constraint, Product C should be emphasized.

Explanation:

a) Data and Calculations:

                                               Product A     Product B      Product C

Selling price                                 $80              $60               $90

Variable costs                                30                35                  54

Fixed costs                                    25                 10                  22

Molding machine time (minutes)  10                   5                    7

Estimated sales per week         300               300               300

Total molding machine time   3,000            1,500             2,100

Contribution                               $50               $25               $36

Contribution per molding time    $5                 $5                $5.14

Net income per unit                   $25               $15                $14

Net income per molding time   $2.50              $3                $2

b) The criterion for making the decision is contribution per molding time because fixed cost is not relevant in this decision.  Product C produces a slightly higher contribution per minute than Products A and B.  Therefore, it should be emphasized more than other products, though consideration should also be given to the fixed cost per unit if its allocation is based on the ABC system.

At the beginning of the year, Monroe Company estimates annual overhead costs to be $600,000, and that 300,000 machine hours will be operated. Using machine hours as a base. Company used 315,000 machine hours in producing their jobs. Moreover, the actual manufacturing overhead incurred during a year $650,000. The amount of under or over-applied overhead is: a. $20,000 under-applied. b. $50,000 over-applied. c. $30,000 under-applied. d. $20,000 over-applied.

Answers

Answer:

A. $20,000 under applied overhead

Explanation:

Firstly, we start with determining the predetermined overhead rate.

Predetermined manufacturing overhead rate = Total estimated overhead cost for the period / Total amount of allocation base

= $600,000 / 300,000

= $2 per machine hours

Now, we can allocate overhead

Allocated MOH = Estimated manufacturing overhead rate × Actual amount of allocation base

= $2 × 315,000

= $630,000

Finally, the under/Over allocation

Under/Over applied overhead = real overhead - Actual overhead

= $650,000 - $630,000

= $20,000

How does your experience with leadership and management compare with the case of
Starbucks?

Answers

The correct answer to this open question is the following.

Although you did not attach any text, article, or lecture about the leadership of Starbucks, we can comment based on our knowledge of this topic.  

Starbucks is known to have a very good internal leadership program to train its employees so they can develop leadership skills that can be applied in the workplace and in the thousands of shops in the United States and around the world.

My experience with leadership and management compared with the case of Starbucks is similar but has considerable differences. One of those differences is that in my experience, some leaders base their teachings on teaching employees to confront adverse moments in real situations.

Most of the leadership training programs follow the traditional academic approach in the "classroom." And that is ok. However, facing real-life cases is a more effective approach.

Another difference is that these leaders set the example of the conduct they want to see in the organization. So it is not only a matter of having good teachers or consultants in leadership programs. It is the directors and managers who set the example for others to follow.

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