Primus Corp. is planning to convert an existing warehouse into a new plant that will increase its production capacity by 45 percent. The cost of this project will be $7,125,000. It will result in additional cash flows of $1,875,000 for the next eight years. The discount rate is 12 percent.
a) What is the payback period?
b) What is the NPV for this project?
c) What is the IRR?

Answers

Answer 1

Answer:

3.8 years

$2,189,324.56

20.33%

Explanation:

Payback period calculates how long it takes to recover the amount invested in a project from its cumulative cash flows.

Payback period = amount invested / cash flows = $7,125,000 / $1,875,000 = 3.8 years

Net present value is the present value of after tax cash flows from an investment less the amount invested.  

Net present value can be calculated using a financial calculator

cash flow in year 0 = $-7,125,000.

cash flow each year from year 1 to 8 = $1,875,000

I = 12%

NPV = $2,189,324.56

Internal rate of return is the discount rate that equates the after tax cash flows from an investment to the amount invested

IRR can be calculated using a financial calculator

cash flow in year 0 = $-7,125,000.

cash flow each year from year 1 to 8 = $1,875,000

I = 12%

IRR = 20.33%

To find the NPV using a financial calculator:

1. Input the cash flow values by pressing the CF button. After inputting the value, press enter and the arrow facing a downward direction.

2. after inputting all the cash flows, press the NPV button, input the value for I, press enter and the arrow facing a downward direction.  

3. Press compute  

To find the IRR using a financial calculator:

1. Input the cash flow values by pressing the CF button. After inputting the value, press enter and the arrow facing a downward direction.

2. After inputting all the cash flows, press the IRR button and then press the compute button.  


Related Questions

A perfectly competitive firm has a. A perfectly elastic demand for its products b. A perfectly inelastic demand for its products c. A downward sloping demand for its products d. None of the above

Answers

Answer: a. A perfectly elastic demand for its products

Explanation:

In a Perfect Competition, the market sets the price at which firms are able to sell their goods and services. As a result, this price that is set is equal to the demand for goods and services thereby making the Demand curve a horizontal line which signifies perfect elasticity. What this shows is that if another firm attempts to sell the same good at a higher price, they will be unable to sell.

With Price being equal to demand it will also be equal to both Marginal and Average revenue for the good because the company receives the same additional revenue for every unit sold.

Stu deposited $400 in an account three years ago. Last year, he deposited $250 and plans to deposit $300 next year. The rate is 3 percent. Which one of these correctly states a portion of the formula needed to compute the future value five years from today

Answers

Answer and Explanation:

Future value = Present value x (1+i)^n, where

n = number of years

I = interest rate

From the question n = 8 years for the amount $400 ,

n= 7years for $250 ,

n=4years for $300

interest = 3%= 0.03

Future value of $400 = 400 (1 + 0.03)^8 = $506.71

Future value of $ 250 = 250 (1+0.03)^7 = $307.47

Future value of $ 300 =300(1+0.03)^4 = $337.65

The perceived demand for a monopolistic competitor

Answers

the answer would be b.

Exercise D Viking Corporation is operating at 80% of capacity, which means it produces 8,000 units. Variable cost is $100 per unit. Wholesaler Y offers to buy 2,000 additional units at $120 per unit. Wholesaler Z proposes to buy 1,500 additional units at $140 per unit. Which offer, if either, should Viking Corporation accept

Answers

Answer:

Results are below.

Explanation:

Giving the following information:

The variable cost is $100 per unit.

Wholesaler Y offers to buy 2,000 additional units at $120 per unit.

Wholesaler Z proposes to buy 1,500 additional units at $140 per unit.

We need to choose the best alternative, in this case, the one with the higher increase in income:

Effect on income= total contribution margin

Wholesaler Y:

Effect on income= 2,000*(120 - 100)= $40,000 increase

Wholesaler Z:

Effect on income= 1,500*(140 - 100)= $60,000 increase

The best option is to sell the units to Wholesaler Z. If Wholesaler Y accepts, you can still sell 500 more units.

At December 31, 2017, Hawke Company reports the following results for its calendar year.
Cash sales $1,905,000
Credit sales 5,682,000.
In addition, its unadjusted trial balance includes the following items.
Accounts receivable $1,270,100 debit
Allowance for doubtful accounts 16,580 debit
Reqiured:
1. Prepare the adjusting entry for this company to recognize bad debts under each of the following independent assumptions.
A. Bad debts are estimated to be 1.5% of credit sales.
B. Bad debts are estimated to be 1% of total sales.
C. An aging analysis estimates that 5% of year-end accounts receivable are uncollectible.
2. Show how Accounts Receivable and the Allowance for Doubtful Accounts appear on its December 31, 2015, balance sheet given the facts in part 1a.
3. Show how Accounts Receivable and the Allowance for Doubtful Accounts appear on its December 31, 2015, balance sheet given the facts in part 1c.

Answers

Answer:

Hawke Company

1. Adjusting Entries to recognize bad debts under the following independent assumptions:

A. Bad debts are estimated to be 1.5% of credit sales:

Debit Bad Debts Expense $73,400

Credit Allowance for Doubtful Accounts $73,400

To record bad debts expenses and bring the allowance for doubtful accounts balance to $56,820.

B. Bad debts are estimated to be 1% of total sales:

Debit Bad Debts Expense $92,450

Credit Allowance for Doubtful Accounts $92,450

To record bad debts expenses and bring the allowance for doubtful accounts balance to $75,870.

C. An aging analysis estimates that 5% of year-end accounts receivable are uncollectible:

Debit Bad Debts Expense $80,085

Credit Allowance for Doubtful Accounts $80,085

To record bad debts expenses and bring the allowance for doubtful accounts balance to $63,505.

2. Balance Sheet as of December 31, 2015:

A. Accounts Receivable                      $1,270,100

less allowance for doubtful accounts     56,820

Net balance                                        $1,213,280

3. Balance Sheet as of December 31, 2015:

C. Accounts Receivable                      $1,270,100

less allowance for doubtful accounts     63,505

Net balance                                       $1,206,595

Explanation:

a) Data:

Cash sales $1,905,000

Credit sales 5,682,000

Accounts Receivable $1,270,100

Allowance for doubtful accounts $16,580 debit

1. Bad debts = 1.5% of $5,682,000 = $56,820

2. Bad debts are estimated to be 1% of total sales:

Bad debts = 1% of $7,587,000 = $75,870

3. An aging analysis estimates that 5% of year-end accounts receivable are uncollectible:

Bad debts = 5% of $1,270,100 = $63,505

The  adjusting entries to recognize bad debts including  how Accounts Receivable and the Allowance for Doubtful Accounts appear on its December 31, 2015 balance sheet are:

1a. Journal entry to estimate Bad debts at 1.5% of credit sales.

First step is to calculate the Bad debt accrual  

Bad debt accrual=Total credit sales × Bad debt accrual  percentage

Bad debt accrual=$ 5,682,000×1.5%  

Bad debt accrual=$85,230

Second step is to calculate Bad debt expense for Dec 31

 Bad debt accrual        $85,230

Less Allowance for doubtful account balance ($16,580)

Bad debt expense for Dec 31       $101,810

Third step is to prepare the Adjusting Entry    

Debit Bad debt expense       $101,810

Credit Allowance for doubtful account  $101,810

(To record Bad debts at 1.5% of credit sales)

1b. Journal entry to estimate Bad debts at 1% of credit sales.

First step is to calculate the Bad debt accrual    

Total credit sales    $5,682,000

Total cash sales    $1,905,000  

Total sales $7,587,000

($5,682,000+$1,905,000)

Bad debt accrual % 1%  

Bad debt accrual        $75,870

($7,587,000× 1%)

Second step is to calculate Bad debt expense for Dec 31

Bad debt accrual         $75,870

Less Allowance for doubtful account balance ($16,580)  

Bad debt expense for Dec 31         $92,450

Third step is to prepare the Adjusting Entry  

Debit Bad debt expense        $92,450

Credit Allowance for doubtful account  $92,450

(To record Bad debts at 1% of credit sales)

1c. Journal entry to estimate 5% of year-end accounts receivable are uncollectible

First step is to calculate the Bad debt accrual  

Accounts Receivable    $1,270,100

Bad debt accrual % 5.0%  

Bad debt accrual         $63,505

($1,270,100×5%)

 

Second step is to calculate Bad debt expense for Dec 31

Bad debt accrual         $63,505

Less Allowance for doubtful account balance      ($16,580)

Bad debt expense for Dec 31         $80,085

Third step is to prepare the Adjusting Entry  

Debit Bad debt expense         $80,085  

Credit Allowance for doubtful account       $80,085  

(To record accounts receivable uncollectible)

2. How Accounts Receivable and the Allowance for Doubtful Accounts should appear on its December 31, 2015, balance sheet:   

Balance Sheet as on December 31, 2015

Accounts Receivable (gross)    $1,270,100

Less: Allowance for doubtful accounts       $101,810

Accounts Receivable (net) $1,168,290

3.  How Accounts Receivable and the Allowance for Doubtful Accounts should appear on its December 31, 2015, balance sheet:   

 

Balance Sheet as on  December 31, 2015

Accounts Receivable (gross)    $1,270,100

Less: Allowance for doubtful accounts        $80,085

Accounts Receivable (net) $1,190,015

Learn more here:

https://brainly.com/question/15714259

Cheyenne Corp. had the following transactions during the current period.
Mar. 2 Issued 4,000 shares of $4 par value common stock to attorneys in payment of a bill for $21,200 for services performed in helping the company to incorporate.
June 12 Issued 56,400 shares of $4 par value common stock for cash of $305,500.
July 11 Issued 1,950 shares of $100 par value preferred stock for cash at $130 per share.
Nov. 28 Purchased 2,560 shares of treasury stock for $78,500.
Journalize the transactions.

Answers

Answer:

Mar. 2 Issued 4,000 shares of $4 par value common stock to attorneys in payment of a bill for $21,200 for services performed in helping the company to incorporate.

Dr Incorporation expenses 21,200

    Cr Common stock 16,000

    Cr Additional paid in capital - common stocks 5,200

June 12 Issued 56,400 shares of $4 par value common stock for cash of $305,500.

Dr Cash 305,500

    Cr Common stocks 225,600

    Cr Additional paid in capital - common stocks 79,900

July 11 Issued 1,950 shares of $100 par value preferred stock for cash at $130 per share.

Dr Cash 253,500

    Cr Preferred stocks 195,000

    Cr Additional paid in capital - preferred stocks 58,500

Nov. 28 Purchased 2,560 shares of treasury stock for $78,500.

Dr Treasury stocks 78,500

    Cr Cash 78,500

Treasury stocks account is a contra equity account which decreases the value of stockholders' equity.

For a variety of reasons, a bank sometimes will hold more reserves than is legally required. These reserves are known as excess reserves. How does holding excess reserves affect the degree to which the money supply will change

Answers

Answer: D. The money supply will decrease as banks loan out less money.

Explanation:

The money supply in the Economy is inversely related to the amount of reserves that a bank holds. This is because the higher the reserves held, the less the banks will have to borrow out and the less new money can be created from the money loaned out. Holding excess reserves therefore results in less money supply.

During 2016, Basler Manufacturing produced 60,000 units and sold 55,000 for $10 per unit. Variable manufacturing costs were $5 per unit. Annual fixed manufacturing overhead was $120,000 ($2 per unit). Variable selling and administrative costs were $1 per unit sold, and fixed selling and administrative costs were $30,000.

Required:
Prepare an absorption costing income statement.

Answers

Answer:

Instructions are below.

Explanation:

Giving the following information:

Production=  60,000 units

Units sold= 55,000

Selling price per unit= $10

Variable manufacturing costs were $5 per unit.

Annual fixed manufacturing overhead was $120,000 ($2 per unit). Variable selling and administrative costs were $1 per unit sold

Fixed selling and administrative costs were $30,000.

The absorption costing method includes the unitary fixed overhead costs to the cost of goods sold.

Sales= 55,000*10= 550,000

COGS= (5 + 2)*55,000= (385,000)

Gross profit= 165,000

Total selling and administrative costs=(1*55,000)+30,000= (85,000)

Net operating income= 80,000

When a negative amount is in the base period and a positive amount is in the analysis period (or vice versa), a meaningful percent change cannot be calculated.
A. True
B. False

Answers

Answer:

false

Explanation:

for example, the base year has a value of -10 and the period of analysis as a value of 5, percentage change is -1.5 or 150%

the base year has a value of 5 and the period of analysis as a value of -10 percentage change is -300%

In the U.S., the command-and-control environmental laws of the early 1970s, together with the ensuing amendments and updates that have been made to them over time,

A. were necessary as US industries had zero incentive to control pollution.
B. were an inexpensive incentive for industrial polluters to improve performance.
C. are given considerable credit for cleaner air and water in recent decades.
D. draws distinctions between the needs of firms and costly equipment upgrades.

Answers

The correct answer is C. are given considerable credit for cleaner air and water in recent decades.

Explanation:

The command-and-control environmental laws are a set of policies first proposed in the early 1970s that protected the environment by limiting the pollution levels. Also, the government demanded certain changes in production methods or the use of technologies to reduce pollution.

Moreover, these regulations are considered to be the main factor that contributed to the reduction in air and water pollution because since the laws were approved air and water pollution had decreased in the country. Also, it is believed these laws protected ecosystems and natural resources, which contributes to the conservation of nature. Thus, these laws "are given considerable credit for cleaner air and water in recent decades".

The table below represents how Marco feels about chocolate candy bars.
a. Fill in the missing values for total and marginal utility.
Marco's Utility
Chocolate Candy Bars Total Utility (utils) Marginal Utility (utils)
0 0 —
1 25
2 17
3 54
4
5 66 4
6 –1
b. Suppose Marco currently has two candy bars. You tell Marco you will give him either a soda, which gives him 22 utils of happiness, or two additional candy bars. Which is he likely to prefer?
options soda or two extra candy bars

Answers

Answer:

A. Chocolate Candy Bars Total Utility (utils) Marginal Utility (utils

0 0 —

1 25 25

2 42 17

3 54 12

4 62 8

5 66 4

6 65 –1

2. Soda

Explanation:

A.Chocolate Candy Bars Total Utility (utils) Marginal Utility (utils)

0 0 —

1 25 25

2 42 17

3 54 12

4 62 8

5 66 4

6 65 –1

1. In a situation where the consumption go up from 0 to 1, this means that total utility will from 0 to 25.

Therefore the , marginal utility will be 25 (25 – 0).

2. Total utility will be 42(25+17)

3. Marginal utility will be 12 (54-42)

4. The total utility for quantity of 5 is 66, while the marginal utility is 4.

Hence the total utility will be 62 (66 – 4) while marginal utility will be 4(12-8)

6. Total utility will be 65(66-1)

B. Based on( A )above Marco already has two candy bars, which gave him a total utility of 42 this means that when we Add soda his utility would increase to 64 (42 + 22)

And in a situation where he consumes four candy bars which is 2 candy bars + another 2 extra candy bars this means his utility will be only 62.

Based on this Soda will be the preferred one

If a customer is reluctant to try a new product because she's afraid it might make her ill, the company offering it is most likely facing ________ barrier.

Answers

Answer: Risk barrier

Explanation:

With every new product or innovation, there is a risk that things will not work well. This risk is divided into 4 types;

Physical risk where the product might be harmful physicallyEconomic risk depending on the cost of the productPerformance risk Social Risk where a person wonders how the public will perceive them for using the product.

The customer is facing a Physical risk barrier when she encountered the new product. As it has not been tried and tested by others, using it as a pioneer means that she will not know what she is getting into and so she worries that there is a chance it will harm her physically and make her ill.

uses the weighted-average method in its process costing system. In their first processing department, the company worked on 1,050 equivalent units of production with respect to conversion costs in April. Additional information for April is: Beginning inventory 230 units 40% complete Started 1,345 units Completed and transferred out 700 units Q: The % of completion of the ending inventory in work-in-process with respect to conversion cost is:

Answers

Answer:

The % of completion of the ending inventory in work-in-process with respect to conversion cost is: 40%.

Explanation:

First Calculate the Physical units in Ending Work in Process Inventory.

Physical units in Ending Work in Process Inventory = Beginning Work in Process inventory + Started Units - Units Completed and transferred out

Thus, Ending Work in Process Inventory = 230 +  1,345 - 700

                                                                   = 875

Then, Calculate the Equivalent Units of Ending Work in Process Inventory.

Total equivalent units of production - conversion costs 1,050

Less Units Completed and transferred out                       (700)

Equivalent Units of Ending Work in Process Inventory     350

Finally Calculate the % of completion of the ending inventory in work-in-process with respect to conversion cost

The % of completion = Equivalent units of Ending Work in Process Inventory/ Physical units in Ending Work in Process Inventory × 100

                                  = 350 / 875 × 100

                                  = 40%

Bendel Incorporated has an operating leverage of 7.3. If the company's sales volume increases by 3%, its net operating income should increase by about:

Answers

Answer:

21.9%

Explanation:

Given that

Operating leverage = 7.3

Increase in sales  = 3%

According to the given situation, the computation of net operating income is shown below:-

Increase in operating income  = Operating leverage × Increase in sales

= 7.3 × 3 %

= 21.9%

Therefore for computing the increase in operating income we simply applied the above formula.

____________the market school aruges that forward exchange rates do the best possible job for forecasting future spot exchange rates, so investing in exchagne rate forecasting services would be a waste of time.

Answers

Answer:

Efficient market school.

Explanation:

Efficient market school is the market school which argues that forward exchange rates do the best possible job for forecasting future spot exchange rates, so investing in exchange rate forecasting services would be a waste of time because it is impossible to have a consistent alpha generation on a risk adjusted excess returns basis as market prices are only affected by new informations.

The efficient market school also known as the efficient market hypothesis (EMH) is a hypothesis that states that asset (share) prices reflect all information and it is very much impossible to consistently beat the market.

Also, forward exchange rates are exchange rates controlling foreign exchange transactions at a specific future date or time.

Hence, according to the efficient market school it would be a waste of time investing in exchange rate forecasting services because all the information about an asset or security is already factored into their prices and as a result of the randomness of the market.

Farrow Co. expects to sell 400,000 units of its product in the next period with the following results.
Sales (400,000 units) $ 6,000,000
Costs and expenses
Direct materials 800,000
Direct labor 1,600,000
Overhead 400,000
Selling expenses 600,000
Administrative expenses 1,028,000
Total costs and expenses 4,428,000
Net income $ 1,572,000
The company has an opportunity to sell 40,000 additional units at $12 per unit. The additional sales would not affect its current expected sales. Direct materials and labor costs per unit would be the same for the additional units as they are for the regular units. However, the additional volume would create the following incremental costs: (1) total overhead would increase by 16% and (2) administrative expenses would increase by $172,000.
Calculate the combined total net income if the company accepts the offer to sell additional units at the reduced price of $12 per unit.
Normal Volume Additional Volume Combined Total
Costs and expenses:
Total costs and expenses
Incremental income (loss)
from new business

Answers

Answer:

the combined total net income = $ 1,576,000

Incremental Income = $4,000

Explanation:

Calculation of the  combined total net income if the company accepts the offer to sell additional units at the reduced price of $12 per unit.

Sales (400,000 units)                                                                     $ 6,000,000

Additional Sales (40,000 units × $12)                                                $480,000

Combined Sales                                                                               $6,480,000

Costs and expenses  :

Direct materials (800,000  + (800,000 / 400,000 × 40,000))      ( $880,000)

Direct labor (1,600,000  + (1,600,000 / 400,000 × 40,000))      ( $1,760,000)

Overhead 400,000  × 1.16                                                                 ($464,000)

Selling expenses                                                                              ($600,000 )

Administrative expenses ($1,028,000  + $172,000)                     ($1,200,000)

Net income                                                                                      $ 1,576,000

Incremental Income / (loss)

Net Income After Accepting Offer      $ 1,576,000

Less Income Before Accepting Offer $ 1,572,000

Incremental Income / (loss)                         $4,000

The following information concerns the intangible assets of Epstein Corporation: On June 30, 2021, Epstein completed the acquisition of the Johnstone Corporation for $2,420,000 in cash. The fair value of the net identifiable assets of Johnstone was $2,050,000. Included in the assets purchased from Johnstone was a patent that was valued at $91,200. The remaining legal life of the patent was 13 years, but Epstein believes that the patent will only be useful for another eight years. Epstein acquired a franchise on October 1, 2021, by paying an initial franchise fee of $250,800. The contractual life of the franchise is 11 years. Required: 1. Prepare year-end adjusting journal entries to record amortization expense on the intangibles at December 31, 2021. 2. Prepare the intangible asset section of the December 31, 2021, balance she

Answers

Answers:

a. Acquisition of cost of corporation =         $2,420,000

Less: Fair value of net identifiable assets = $2,050,000

Cost of good will =                                          $370,000

Note: Goods will is not amortized

b. Cost of patent purchase = $91,200

Legal life = 13 years

Estimated useful life= 8 years

Ammortization = Cost / Estimated useful life

= $91,200/8 years

=$11,400

Ammortization per annum is $11,400

Patent is purchased on 30/6/2021

Calculation of amortization for 6 months periods

Amortization for 6 months (July-December)= $11,400 * 6/12

=$5,700

Note: Amortization should be amortized on basis of their amortized value that is, 8 years.

c. Calculation of amortization cost for franchise

Cost = $250,800

Life=11

Purchased on 1/10/2021

Amortization = Cost / Estimated useful life

= $250,080/11

=$22,800

Amortization per annum is $22,800

Calculation of the amortization for 3 month period=

Amortization of 3 month (Oct-Dec.) = $22,800 * 3/12

=$5,700

d,       Journal Entries            Debit$      Credit$

Amortization Expenses       5,700

Patent                                                   5,700

(To record the amortization expenses)

Amortization Expenses       5,700

Franchise                                                5,700

(To record the amortization expenses)

e.                             Partial  Balance Sheet

Assets                                                   $                $

Current Assets

Long term Assets

Tangible assets                                               2,050,000  

Intangible assets

Goodwill                                                           370,000          

Patent                                                91,200

Less: Accumulated Depreciation    11,400      79,800

Franchise                                         250,800

Less: Accumulated Depreciation   22,800     228,000

Farrow Co. expects to sell 200,000 units of its product in the next period with the following results:

Sales (200,000 units) $3,000,000

Costs and expenses:
Direct materials 400,000
Direct labor 800,000
Overhead 200,000
Selling expenses 300,000
Administrative expenses 514,000
Total costs and expenses 2,214,000
Net income $786,000

The company has an opportunity to sell 20,000 additional units at $13 per unit. The additional sales would not affect its current expected sales. Direct materials and labor costs per unit would be the same for the additional units as they are for the regular units. However, the additional volume would create the following incremental costs:

1. total overhead would increase by 15%
2. administrative expenses would increase by $86,000.

Required:
Calculate the combined total net income if the company accepts the offer to sell additional units at the reduced price of $13 per unit.

Answers

Answer:

Combined net income =$810,000

Explanation:

In order to carry out an incremental analysis, only relevant cash flows should be considered.

The relevant cash flows from accepting the special order are the variable costs and the sales revenue plus the incremental cost of overhead and administrative cost . Please, note that the fixed costs are not relevant for this decision. Simply because they would be incurred either way.

The relevant cash flows include:

The sales revenueThe variable cost And the increase in overhead  and administrative cost

Selling price per unit = $13

Variable cost per unit of additional sales

= (Direct material + Direct labour cost)/200,000 = 6

Analysis of incremental net income

                                                                                            $

Additional sales revenue ( 13×× 20,000)  =              260,000

Incremental variable cost (6 × 20,000)    =                 120000

Incremental overhead        (15%× 200,000)  =           (30000)

Incremental admin cost                                             (86,000)

Net income from additional sales                               24,000

Combined net income = original Net income + Additional  net income

= 786,000  +   24000  = $810,000

Combined net income =$810,000

Salty Sensations Snacks Company manufactures three types of snack foods: tortilla chips, potato chips, and pretzels. The company has budgeted the following costs for the upcoming period:

Factory depreciation $13,645
Indirect labor 33,817
Factory electricity 3,856
Indirect materials 8,010
Selling expenses 18,985
Administrative expenses 10,679
Total costs $88,992

Factory overhead is allocated to the three products on the basis of processing hours. The products had the following production budget and processing hours per case:

Budgeted Volume (Cases) Processing Hours Per Case
Tortilla chips 1,500 0.15
Potato chips 3,600 0.12
Pretzels 2,700 0.10
Total 7,800

Required:
a. Determine the single plant-wide factory overhead rate.
b. Use the factory overhead rate in (a) to determine the amount of total and per-case factory overhead allocated to each of the three products under generally accepted accounting principles.

Answers

Answer:

a. $64 per hour

b. Tortilla chips = $9.60, Potato chips = $7.68 , Pretzels = $6.40

Explanation:

Plant-wide factory overhead rate = Budgeted Overhead / Budgeted Activity

Calculation of Budgeted Overheads :

Hint : Consider only Indirect Manufacturing Costs

Factory depreciation    $13,645

Indirect labor                 $33,817

Factory electricity          $3,856

Indirect materials            $8,010

Total                             $59,328

Calculation of Budgeted Hours :

Tortilla chips (1,500 × 0.15)  = 225

Potato chips (3,600 × 0.12)  = 432

Pretzels (2,700 × 0.10 )        = 270

Total                                     = 927

Plant-wide factory overhead rate =  $59,328 / 927

                                                       =  $64 per hour

Factory overhead allocated to each of the three products :

Tortilla chips  (0.15  × $64) = $9.60

Potato chips  0.12  × $64) = $7.68

Pretzels  (0.10 × $64) = $6.40

A city mandates that all businesses who sell goods and services to the city must pay at least a living wage to their workers that is substantially above what low-skilled workers are currently being paid. Which of the following will result in a greater decrease in employment of low-skilled workers who were working for the affected businesses?

a. The city's demand for the services that businesses supply them in highly inelastic.
b. Low-skilled workers represent a small fraction of the costs of doing business with the city.
c. Higher-skilled workers are readily available at the higher wage.
d. Low-skilled workers are complements with other inputs providing city services.

Answers

Answer:

c. Higher-skilled workers are readily available at the higher wage.

Explanation:

the government decree would make the cost of hiring low skilled labour higher. As, a result there would be a reduction in the quantity demanded of low skilled labour.

if High skilled workers are readily available at the higher wage this would lead to a greater  decrease in employment of low-skilled workers. Employers would ask themselves why pay the same high wages high skilled labour earns to low skilled labour when high skilled labour can be hired at the same price since most likely higher skilled workers would carry out the tasks better than lower skilled labour ?

Many companies secure financing from various sources with various payback periods. Not all funding sources are the same, and in fact, some can come with a pretty high cost to the firm. These costs could include high interest rates, long payback periods, and increased ownership in the firm which could result in lost control.

Please analyze the funding options listed, and determine if the option is usually a short-term or long-term strategy.

a. Line of credit
b. Commercial paper
c. Trade credit Bank loan of 10 months
d. Bond
e. Stock
f. Bank loan of 20 months

Answers

Answer:

a. Line of credit - Long-term strategy

A line of credit is a long-term strategy because businesses obtain lines of credit for their use over long periods of time. The particular characteristic is that a line of credit is only used when the business decides to do so, so it works almost like a credit card.

b. Commercial paper - Short-term strategy

Commercial paper is a short-term debt that is issued by firms when they have problems to pay operating expenses. They are unsecured, and pay a specific amount of interest.

c. Trade credit Bank loan of 10 months - Short-term strategy

In financial accounting, loans that last for less than a year are categorized as short-term liabilities, therefore, a trade credit bank loan of 10 months is a short-term strategy.

d. Bond - Long-term strategy

While some bonds are issued for the short-term, the majority of them are issued for the long-term, with some of them lasting 10 years or more.

e. Stock - Long-term strategy

Buying or issuing stock is also a long-term strategy, specially because the dividend of the stock is only paid out once every year, unlike other debt instruments that pay interest immediately.

f. Bank loan of 20 months - Long-term strategy

A bank loan of more than 1 years is considered a long-term liability in financial accounting, therefore, a bank loan of 20 months is part of a long-term strategy.

Analyzing the given funding options and placing them in their right categories would be:

A. Line of credit - Long-term strategy B. Commercial paper - Short-term strategy C. Trade credit Bank loan of 10 months - Short-term strategy D. Bond - Long-term strategy E. Stock - Long-term strategy F. Bank loan of 20 months - Long-term strategy

A long term strategy is one which financial institutions use to secure their assets for the foreseeable future while a short term strategy is used for short term gains on stocks and finances.

With this in mind, we can see that there are different funding options which are short or long term as the case may be, which depends on the amount of profit which the business wants to accrue.

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https://brainly.com/question/24349475

A project that costs $1,900 to install will provide annual cash flows of $500 for the next 5 years. The firm accepts projects with payback periods of less than 4 years.
a. What is this project's payback period?
b. Will the project be accepted?
Yes
No
c. What is project NPV if the discount rate is 4%?

Answers

Answer:

A. 3.8 YEARS

B YES

C $325.91

Explanation:

Payback period is the amount of time it takes to recover the amount invested in a project from its cumulative cash flows.

payback period = amount invested / cash flows

$1,900 / $500 = 3.8 years

the project should be accepted because the payback period is less than the maximum acceptable year

Net present value is the present value of after tax cash flows from an investment less the amount invested.

NPV can be calculated using a financial calculator

cash flow in year 0 = $-1900

cash flow each year from year 1 to 5 = $500

I = 4%

NPV = $325.91

To find the NPV using a financial calculator:

1. Input the cash flow values by pressing the CF button. After inputting the value, press enter and the arrow facing a downward direction.

2. after inputting all the cash flows, press the NPV button, input the value for I, press enter and the arrow facing a downward direction.  

3. Press compute  

The potential benefits lost by taking a specific action when two or more alternative choices are available is known as a(n):

Answers

Answer:

Opportunity costs

Explanation:

The potential benefits lost by taking a specific action when two or more alternative choices are available is known as opportunity costs.

Opportunity cost has to do with losing other alternatives by chosing to go with one alternative. Hence it is also called foregone alternative. It has to do with making a decision or choice to give up something in order to get something else which may be of more value.

For a risk-free return rate of 5%, a market risk premium of 6%, what is the required rate of return for a security with a beta coefficient of 1.5?

Answers

Answer:

14%

Explanation:

required rate of return = risk free rate of return + ( risk premium x beta)

5% + 1.5 x 6% = 14%

What are the most challenging concepts for you to understand? Have you found any supplemental resources or websites that have helped you to better comprehend the material? T- Accounts

Answers

Answer:

finding every form of verbs is difficult. spanishdict is very helpful

Explanation:

www.spanishdict.com

the next dividend pwyment by Savitz, inc., will be 1.88 per share. YThe dividends are anticipated to maintain a growth rate of 4 percent forever. If the stock currently sells foe 37 per share, what is the required return?

Answers

Answer: 9.08%

Explanation:

Using the Gordon Growth model, a required return on a stock can be calculated if the stock price, next dividend and constant growth rate is given.

Stock Price = [tex]\frac{Next Dividend}{Required return - growth rate}[/tex]

37 = [tex]\frac{1.88}{r - 0.04}[/tex]

37(r - 0.04) = 1.88

r - 0.04 = 1.88/37

r = 1.88/37 + 0.04

r = 9.08%

Les is concerned that his variable cost per unit projection for a project may not be reliable. Which type of analysis will best help him determine the effect that an incorrect variable cost estimate could have on the final outcome of the project

Answers

Answer:

Cost Volume Profit Analysis (CVP)

Explanation:

The Cost Volume Profit Analysis (CVP) shows the change in profit or loss as a result of change in the (1) cost structure (variable and fixed costs), (2) sales revenue and (3) level of activity.

Thus this would be helpful to Les in determining the effect that an incorrect variable cost estimate could have on the final outcome of the project by altering the cost structure.

A corporation has 50,000 shares of $25 par stock outstanding. If the corporation issues a 3-for-1 stock split, the number of shares outstanding after the split will be a.50,000 shares b.100,000 shares c.150,000 shares d.16,666 shares

Answers

Answer:

Option C

Number of shares outstanding after split = 150,000 units

Explanation:

A stock split occurs where a company creates additional shares in units such the total nominal value of the outstanding shares remains the same. With a stock split, the total outstanding shares increases without a change in the total nominal value while the nominal value per share reduces.

Total shares before the split = 50,000

Total outstanding shares after split

= 50,000 × 3 = 150,000

Number of shares outstanding after split = 150,000 units

Sager Industries is considering an investment in equipment that will replace direct labor. The equipment has a cost of $86,000 with a $7,000 residual value and a 10-year life. The equipment will replace three employees who has an average total wages of $15,810 per year. In addition, the equipment will have operating and energy costs of $4,190 per year. Determine the average rate of return on the equipment, giving effect to straight-line depreciation on the investment.

Answers

Answer:

130.77%

Explanation:

depreciation expense per year using straight method = (purchase cost - salvage value) / useful life = ($86,000 - $7,000) / 10 = $7,900

total costs = depreciation expense + operating and energy costs = $7,900 + $4,190 = $12,090

average rate of return = total savings / total costs = $15,810 / $12,090 = 1.30769 = 130.77%

Ohno Company specializes in manufacturing a unique model of bicycle helmet. The model is well accepted by consumers, and the company has enough orders to keep the factory production at 10,000 helmets per month (80% of its full capacity). Ohno's monthly manufacturing cost and other expense data are as follows. Rent on factory equipment $11,000 Insurance on factory building 1,500 Raw materials (plastics, polystyrene, etc.) 75,000 Utility costs for factory 900 Supplies for general office 300 Wages for assembly line workers 58,000 Depreciation on office equipment 800 Miscellaneous materials (glue, thread, etc.) 1,100 Factory manager's salary 5,700 Property taxes on factory building 400 Advertising for helmets 14,000 Sales commissions 10,000 Depreciation on factory building 1,500 Margin check figures provide key numbers to confirm that you are on the right track. Instructions
(a) Prepare an answer sheet with the following column headings. Product Costs Cost Item Direct Materials Direct Labor Manufacturing Overhead Period Costs Enter each cost item on your answer sheet, placing the dollar amount under the appropriate headings. Total the dollar amounts in each of the columns. DM $75,000 DL $58,000 MO $22,100 PC $25,100
(b) Compute the cost to produce one helmet. P1-2A Classify manufacturing costs into different categories and compute the unit cost. (LO 2), AP Bell Company, a manufacturer of audio systems, started its production in October 2017.

Answers

Answer:

a)

Cost Item Direct       Direct             Manufacturing       Period

                       materials         labor               overhead               costs

Rent on                                                          $11,000

factory equip.

Insurance on                                                 $1,500

factory building

Raw               $75,000

materials                

Utility costs                                                    $900

for factory        

Supplies for                                                                                   $300

general office

Wages for                               $58,000

assembly line

Dep. on office                                                                                $800

equip.  

Miscellaneous                                                 $1,100

materials

Factory manager's                                          $5,700

salary

Property taxes                                                 $400

on factory building

Advertising                                                                                   $14,000

for helmets

Sales                                                                                             $10,000

commissions

Dep. on factory                                               $1,500

building

TOTAL            $75,000          $58,000           $22,100            $25,100

b) the cost to produce one helmet = total manufacturing costs / total output = ($75,000 + $58,000 + $22,100) / 10,000 helmets = $15.51

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