the average rate of the 36 children in the group was 55 kgs children of average weight 53 cages left the group was the what new average weight of group in kg​

Answers

Answer 1

Complete Question:

The average weight of the 36 children in the group was 55 kgs. 5 children of average weight 53 kgs left the group.  What was the new average weight of the group in kg​?

Answer:

The new average weight of the group = 1,715/31 = 55.32 kgs

Explanation:

Average weight of 36 children = 55 kgs

Total weight of 36 children = 1,980 (36 * 55) kgs

Average weight of 5 children = 53 kgs

Total weight of 5 children = 265 (53 * 5) kgs

When 5 children of 53 kgs average weight left the group,

the remaining 31 children (36 - 5) had total weight = 1,715 (1,980 - 265)

Therefore, the new average weight for 31 children at a total of 1,715, will be

= 1,715/31

= 55.32 kgs

Answer 2

Average rate is considered as a single rate that applies to property in multiple locations and is based on a weighted average of the dweller rates for each site.

Given Information:

Average weight=55 kgsNumber of children=36

Average weight of 36 children = 55 kgs

Total weight of 36 children = 1,980 (36 * 55) kgs

Average weight of 5 children = 53 kgs

Total weight of 5 children = 265 (53 * 5) kgs

When 5 children of 53 kgs average weight left the group,  the remaining 31 children (36 - 5) had total weight = 1,715 (1,980 - 265)

Therefore, the new average weight for 31 children at a total of 1,715, will be

= 1,715/31

= 55.32 kgs

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Related Questions

WACC and Cost of Common Equity
Kahn Inc. has a target capital structure of 45% common equity and 55% debt to fund its $10 billion in operating assets. Furthermore, Kahn Inc. has a WACC of 12%, a before-tax cost of debt of 10%, and a tax rate of 25%. The company's retained earnings are adequate to provide the common equity portion of its capital budget. Its expected dividend next year (D1) is $3, and the current stock price is $34.
A. What is the company's expected growth rate?
B. If the firm's net income is expected to be $1.6 billion, what portion of its net income is the firm expected to pay out as dividends?

Answers

Answer:

A. What is the company's expected growth rate?

current stock price = expected dividend / (required rate of return - growth rate)

$34 = $3 / (12% - g)

12% - g = $3 / $34 = 8.82%

growth rate = 12% - 8.82% = 3.18%

B. If the firm's net income is expected to be $1.6 billion, what portion of its net income is the firm expected to pay out as dividends?

WACC = (equity x Re) + [debt x cost of debt x (1 - tax rate)]

12% = (45% x Re) + (55% x 10% x 0.75) = 0.45Re + 4.125%

0.45Re = 12% - 4.125% = 7.875%

Re = 7.875% / .45 = 17.5%

growth rate = (net income / equity) x (1 - dividend payout ratio)

3.18% = ($1.6 billion / $4.5 billion) x (1 - dividend payout ratio)

3.18% = 0.3556 x (1 - dividend payout ratio)

1 - dividend payout ratio = 3.18 / 0.3556 = 0.089

dividend payout ratio = 1 - 0.089 = 0.911

this means that the company distribute 91.1% of its net income to its stockholders

For much of the 1990s, the U.S. economy was experiencing long-run economic growth, low unemployment, and a stable inflation rate. Which of the following would give rise to these outcomes?
A. an increase in aggregate demand and short-run aggregate supply
B. a decrease in aggregate demand and short-run aggregate supply
C. a decrease in aggregate demand and an increase in short-run aggregate supply
D. an increase in aggregate demand and a decrease in short-run ag

Answers

Answer: . an increase in aggregate demand and short-run aggregate supply

Explanation:

From the question, we are informed that during the 1990s, the economy of the United States was experiencing long-run economic growth, low unemployment, and a stable inflation rate.

The reason for this is due to an increase in aggregate demand and short-run aggregate supply. This two factors will lead to the long run economic growth which the United States experienced.

Impact of 2020 lockdown on world's business economy?

Answers

Many businesses have been forced to reduce operations or shut down, and an increasing number of people are expected to lose their jobs.
Companies in the services industry, a major source of growth to many economies, were among the hardest hit in the coronavirus pandemic.
Manufacturers have also been hit, and world trade volume could once again plummet this year.
“Lockdown,” brought much of global economic activity to a halt, hurting businesses and causing people to lose their jobs.

Flip's Pizzeria Inc. has the following financial items for the current year: Advertising Expenses $35,000 Cost of Goods Sold $400,000 Other Operating Expenses $300,000 Sales $2,735,000 Cost of Equipment purchased during the year (10 year estimate useful life, 0 salvage value) $325,000 Calculate Flip's taxable liability for the current year.

Answers

Answer:

we must determine the taxable income:

Sales $2,735,000

Cost of Goods Sold $400,000

Advertising Expenses $35,000

Other Operating Expenses $300,000

taxable income = $2,000,000

assuming the current corporate income tax rate (21%), current tax liability = $2,000,000 x 21% = $420,000

Since the question did not include any specific tax rate, I used the current one. But if the complete question includes some other tax rate, just multiply the taxable income by it.

Our company has reviewed the utilities bills for our company. We have determined that the highest and lowest bills were $5,600 and $3,200 for the months of January and September. If we produced 1,200 and 600 units in these months, what was the variable cost per unit associated with the utilities bill

Answers

Answer:

Variable cost per unit= $4

Explanation:

Giving the following information:

We have determined that the highest and lowest bills were $5,600 and $3,200 for January and September. We produced 1,200 and 600 units in these months.

To calculate the variable cost per unit, we need to use the high-low method. We will use the following formula:

Variable cost per unit= (Highest activity cost - Lowest activity cost)/ (Highest activity units - Lowest activity units)

Variable cost per unit= (5,600 - 3,200) / (1,200 - 600)

Variable cost per unit= $4

On July 1, 2015, Pryce Co. issued 1,000 of its 10%, $1,000 bonds at 99 plus accrued interest. The bonds are dated April 1, 2015 and mature on April 1, 2025. Interest is payable semiannually on April 1 and October 1. What amount did Pryce receive from the bond issuance

Answers

Answer:

$1,015,000

Explanation:

the issuer will receive = $1,000 x 99% = $990 for each bond

$990 x 1,000 bonds = $990,000

the issuer will also receive accrued interests = $1,000 x 10% x 3/12 months = $25 per bond

$25 x 1,000 bonds = $25,000

in total, the issuer will receive $990,000 + $25,000 = $1,015,000

If the expected sales volume for the current period is 7,000 units, the desired ending inventory is 400 units, and the beginning inventory is 400 units, the number of units set forth in the production budget, representing total production for the current period, is

Answers

Answer:

7,000 units

Explanation:

Calculation for the number of units set forth in the production budget, representing total production for the current period

Using this formula

Number of units =Sales volume for the current period +Desired ending inventory -Beginning inventory

Let plug in the formula

Number of units=7,000 units +400 units-400 units

Number of units=7,000 units

Therefore the number of units set forth in the production budget, representing total production for the current period is 7,000 units

In order to achieve the target for the nominal interest rate established by the monetary policy rule, the central bank adjusts:

Answers

Answer: C. the money supply.

Explanation:

The Money Supply in an economy can be adjusted to influence interest rates due to the indirect relationship that exists between them. This means that when there is a high money supply, interest rates are lower and vice versa.

The Central Bank controls how much money is in the economy by using Open Market operations that buy or sell government securities as well as reserve requirements on banks.

Which of the following is a factor that influences the business cycle?

interest rates on loans

tax rebates

political elections

import fees

Answers

Answer:

hey mate

good morning....

Explanation:

answer:is...... Interest rates on loan's...

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Which of the following is NOT a goal of operations management? (A) Understanding the drivers of customer utility (B) Match supply with demand (C) Make a profit while providing customers what they want *D) Provide great products at low prices to customers

Answers

Answer:

The answer is A.

Explanation:

Operations management involves all activities which produce and deliver goods and services. Operation is a core function in any organization.

The primary objective of operations management is to make use of the organizational resources to generate or produce goods and services.

All options except option A(Understanding the drivers of customer utility) are goals of operation management

Think about your decision to buy the textbook for this course. You paid $250 for the book, but you would have been willing to pay $500 to use the book for the semester. Suppose that at the end of the semester you could keep your textbook or sell it back to the bookstore. Once you have completed the course, the book is worth only $90 to you. The bookstore will pay you 50% of the original $250.

Required:
How much total value have you gained?

Answers

Answer:

$285

Explanation:

the total value is the total surplus i gained from this transaction

total surplus is the sum of producer and consumer surplus.

Consumer surplus is the difference between the willingness to pay of a consumer and the price of the good.

Consumer surplus = willingness to pay – price of the good

$500 - $250 = $250

Producer surplus is the difference between the price of a good and the least price the seller is willing to sell the product

Producer surplus = price – least price the seller is willing to accept

(0.5 x $250) - $90 = $35

total surplus = $250 + $35 = $285

Harvest Inc. produces and sells a single product. The selling price of the product is $200.00 per unit and its variable cost is $80.00 per unit. The fixed expense is $300,000 per month. The break-even in monthly unit sales is closest to:

Answers

Answer:

Break-even point (units)= 2,500 units

Explanation:

Giving the following information:

The selling price of the product is $200.00 per unit and its variable cost is $80.00 per unit. The fixed expense is $300,000 per month.  

To calculate the break-even point in units, we need to use the following formula:

Break-even point (units)= fixed costs/ contribution margin

Break-even point (units)= 300,000 / (200 - 80)

Break-even point (units)= 2,500 units

Blossom Company sells equipment on September 30, 2020, for $20,100 cash. The equipment originally cost $72,800 and as of January 1, 2020, had accumulated depreciation of $42,100. Depreciation for the first 9 months of 2020 is $5,45. Prepare the journal entries to (a) update depreciation to September 30, 2015, and (b) record the sale of the equipment.

Answers

Answer:

Date             Account titles and explanation        Debit      Credit

30/09/2020  Depreciation expense                     $5,450

                     Accumulated depreciation                              $5,480

                     (To record depreciation expense)

30/09/2020    Accumulated depreciation            $47,550

                        Cash                                                $20,100

                        Loss on sale of equipment            $5,230

                        Equipment                                                         $72,880

                        (To record sale of equipment)

The Park Avenue Corporation currently makes a part required in its finished product. The company uses 2,116 units of this part annually. Park Avenue Corp has been approached by a vendor to provide this part for $13.04 each. The following cost information is provided
Direct Materials per unit $6.34
Direct Labor per unit $7.30
Variable Factory Overhead per unit $2.50
Fixed Factory Overhead per unit $7.50
How much would Park Avenue Corporation save by having the vendor make the part, instead of making it themselves?

Answers

Answer:

If the company buys the part, it will save $$6,559.6

Explanation:

Giving the following information:

Purchase price= $13.04

The company uses 2,116 units of this part annually.

Production:

Direct Materials per unit $6.34

Direct Labor per unit $7.30

Variable Factory Overhead per unit $2.50

We weren't provided with information regarding the fixed costs. I will assume that non of the fixed overhead costs are avoidable, therefore, they are irrelevant to the decision making process.

Buy:

Total cost= 2,116*13.04= $27,592.64

Production:

Total cost= 2,116*(6.34 + 7.3 + 2.5)= $34,152.24

If the company buys the part, it will save $$6,559.6

In the case when the company buys the part, it will save $6,559.6.

Calculation of the value of part:

Since

Purchase price= $13.04

Direct Materials per unit $6.34

Direct Labor per unit $7.30

Variable Factory Overhead per unit $2.50

Now

For Buy:

Total cost= 2,116*13.04= $27,592.64

For Production:

Total cost= 2,116*(6.34 + 7.3 + 2.5)= $34,152.24

So, we can say that In the case when the company buys the part, it will save $6,559.6.

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If a stock is purchased for $100 per share and held one year, during which time a quarterly dividend of $1.5 is paid, each quarter, and the price climbs to $130 per share. What is the rate of return

Answers

Answer:

Total yield or rate of return is 0.36 or 36%

Explanation:

To calculate rate of return which is also the total yield on the stock, we will use the following formula,

Total Yield = (D + C) / P0

Where,

D represents dividends paid by the stock during the yearC is the capital appreciation(pr depreciation) or rise(or fall) in the price of the stock as compared to the purchase priceP0 is the purchase price or price in Year 0

Total dividends for the year = 1.5 * 4 = $6

C = 130 - 100 = $30

Total Yield = (6 + 30) / 100

Total yield = 0.36 or 36%

The constant growth valuation formula has dividends in the numerator. Dividends are divided by the difference between the required return and dividend growth rate as follows:
P0=D1/(rs−g)
If you were analyzing the consumer goods Industry, for which kind of company in the industry would the constant growth model work best?
a. Young companies with unpredictable earnings
b. Mature companies with relatively predictable earnings
c. All companies

Answers

The answer should be C but I’m not that sure

Garcia Company issues 10%, 15-year bonds with a par value of $230,000 and semiannual interest payments. On the issue date, the annual market rate for these bonds is 8%, which implies a selling price of 117 1/4. The effective interest method is used to allocate interest expense.
1. Using the implied selling price of 117 1/4, what are the issuer's cash proceeds from issuance of these bonds.
2. What total amount of bond interest expense will be recognized over the life of these bonds?
3. What amount of bond interest expense is recorded on the first interest payment date?

Answers

Answer:

A.$269,675

B.$305,325

C.$10,787

Explanation:

Requirement A Cash proceeds

Cash proceeds can find out by multiplying par value with the selling price

Cash proceeds = Par Value x Selling price

Cash proceeds = $230,000 x 117.25%

Cash proceeds = $269,675

Requirement B Interest Expense

Bond interest expense =Total repayment -Amount borrowed(REQ.A)

Bond interest expense = $575,000(w) - $269,675

Bond interest expense = $305,325

Workings

Semi-annual interest expense =  $230,000 x 10% x 6/12

Semi-annual interest expense = $11,500

Total payment would be 30 for 15 years

Total payment = $11,500 x 30

Total payment = $345,000

Total repayment = Par value + $345,000

Total repayment = $230,000 + $345,000

Total repayment = $575,000

Requirement C Bond interest expense on the first interest payment date

Bond interest Expense = $269,675(REQ.A) x 8% x 6/12

Bond interest Expense = $10,787

A company’s perpetual preferred stock pays an annual dividend of $2.10 per share. The preferred stock’s market value is $36.04 per share and the company’s tax rate is 30%. If the flotation costs for preferred stock are 6%, what is the company’s annual cost of new preferred stock financing? Question 4 options: 1) 5.87% 2) 7.25% 3) 6.54% 4) 6.20% 5) 5.41%

Answers

Answer:

6.20%

Explanation:

The company’s annual cost of new preferred stock financing is the annual dividend payable on the preferred stock divided by the net price of the stock

annual dividend is $2.10

net price=market price*(1-flotation cost %)

net price=$36.04 *(1-6%)

net price=$ 33.88  

company’s annual cost of new preferred stock financing=$2.10/$33.88

company’s annual cost of new preferred stock financing==6.20%

Since stock prices will shift in response to unpredictable future news, these prices will tend to follow what mathematicians call _________________.

Answers

Answer:

a random walk with a trend

Explanation:

This model assumes that in each period the stock prices would take a random step away from what was its previous value.

Stock prices cannot be predicted therefore they are a random walk. Future prices cannot be predicted by what used to be the prices in the past. Stock prices change in response to unpredictable future news, hence they follow a random walk with a trend.

Steve Madison needs $353,100 in 10 years.How much must he invest at the end of each year, at 9% interest, to meet his needs?

Answers

Answer:

$23,241.07

Explanation:

To determine the annual annuity, this formula would be used

PV = FV / annuity factor

Annuity factor = {[(1+r)^n] - 1} / r = (1.09^10 - 1 ) / 0.09 = 15.192930

$353,100 / 15.192930 = $23,241.07

What is the difference in the present worth between an investment of $10,000 per year for 50 years and an investment of $10,000 per year forever at an interest rate of 10% per year

Answers

Answer:

Difference in Present Value = $ 851.86

Explanation:

The fist scheme is an annuity. A series of fixed cash flow occurring annually for certain period of time. We can determine the present value of the annuity using the formula below:

PV = A × (1- (1+r)^(-n) )/r

10,000 × (1- 1.10^(-50))/0.1  =99,148.14

The second scheme is a perpetuity . A series of fixed cash inflow occurring  for the unforeseeable future

PV = A × 1/r

PV = 10,000×   1/0.1= 100,000

Difference in PV = 100,000  - 99,148.14= 851.855

Difference in Present Value = $ 851.86

Bruno's Lunch Counter is expanding and expects operating cash flows of $31,700 a year for 6 years as a result. This expansion requires $110,300 in new fixed assets. These assets will be worthless at the end of the project. In addition, the project requires $7,800 of net working capital throughout the life of the project. What is the net present value of this expansion project at a required rate of return of 11 percent

Answers

Answer:

the net present value of this expansion project is  - $9,190.14.

Explanation:

Net Present Value is calculated by taking the Present Day (discounted) Value of all future net cash flows based on the cost of capital and subtracting the initial cost of investment.

Summary for Bruno's Lunch Counter cash flows for the Project are :

Year 0 = - $110,300

Year 1  = $31,700 - $7,800 = $23,900

Year 2 = $23,900

Year 3 = $23,900

Year 4 = $23,900

Year 5 = $23,900

Year 6 = $23,900

Use the financial calculator to input the values as follows

CF0 = - $110,300

CF1  =  $23,900

CF2 = $23,900

CF3 = $23,900

CF4 = $23,900

CF5 = $23,900

CF6 = $23,900

P/yr = 1

r = 11 %

Net Present Value will be - $9,190.1453

You’ve just secured a new client in your accounting practice, Peter's Pool Corporation (PPC), a brand new small business specializing in pool service. The owner, Peter Peck, is a terrific swimmer and pool repair specialist, but definitely not an accountant. Your job is to help Peter put his affairs in order. Luckily, Peter has only been in operation for a month and things have not gotten too out of hand yet! Peter has to submit his financial statements to his investors and doesn’t know where to begin. It’s your job to go through the complete Accounting cycle to prepare the financial statements for the PPC.

Answers

Answer: just give what u know the business is small so it can’t manage

Explanation:

Blaser Corporation had $275,000 in invested assets, sales of $330,000, income from operations amounting to $33,000 and a desired minimum rate of return of 7.5%. The ROI for Blaser Corporation is

Answers

Answer:

Return on Investment (ROI) = 10%

Explanation:

Return on Investment (ROI) is the proportion of operating assets that earned as profit by a business entity.

It is determined by dividing the operating income by operating assets.

ROI is used to evaluate the performance of a business entity by comparing the entity's ROI to the opportunity cost of capital.

The opportunity cost of capital is the minimum rate of return that would be make Blaser corporation to be indifferent between investing the money in its business and an alternative investment outlet.

ROI = Operating income /Operating assets × 100

    = 33,000/330,000  × 100= 10%

Return on Investment (ROI) = 10%

Today (year 0), a new 7-megawatt (MW) solar panel farm is constructed at a direct cost of $10 million. The indirect cost of 10% of the direct cost was spent. Four years from today, a smaller 6-MW solar farm will be added to the existing farm. The cost indices of today and after 4 years are 400 and 600 respectively. If the cost-capacity factor is 0.75 for solar panel construction, what is the estimated total capital investment (direct indirect) for the smaller 6-MW farm

Answers

Answer:

14.70 m

Explanation:

The computation of estimated total capital investment (direct indirect) for the smaller 6-MW farm is shown below:-

Cost of 6MW plant = Cost of 7MW today × (Index today ÷ Index in past) × (Capacity of 6MW plant ÷ Capacity of 7MW plant )^Cost capacity factor

= = 1.1 × 10m × (600 ÷ 400) × (6 ÷ 7)^0.75

= 14.6985

or

= 14.70 m

So, for computing the cost of 6MW plant we simply applied the above formula.

Eastline Corporation had 12,000 shares of $10 par value common stock outstanding when the board of directors declared a stock dividend of 4,080 shares. At the time of the stock dividend, the market value per share was $16. The entry to record this dividend is:

Answers

Answer: Debit Retained Earnings $40,080; credit Common Stock Dividend Distributable $40,080.

Explanation:

From the question, we have been informed that Eastline Corporation had 12,000 shares of $10 par value common stock outstanding when the board of directors declared a stock dividend of 4,080 shares. At the time of the stock dividend, the market value per share was $16.

Based on the information provided, above, the entry to record the dividend will be to debit the retained earnings by $40,080 and then credit the common Stock dividend Distributable by $40,080.

During the month of March, Karen Company's employees earned wages of $68,000. Withholdings related to these wages were $5,202 for Social Security (FICA), $14,700 for federal income tax, $6,300 for state income tax, and $900 for union dues. The company incurred no cost related to these earnings for federal unemployment tax, but incurred $2,000 for state unemployment tax.

Required:
Prepare the necessary March 31 journal entry to record wages expense and wages payable. Assume that wages earned during March will be paid during April.

Answers

Answer:

Journal entry to record wages expense and wages payable

Explanation:

As the company incurred no cost related to these earnings for federal unemployment tax so it would be excluded from wages and salaries expense

Entry                                                     DEBIT       CREDIT

Salaries and wages Expense          $68,000

Social Security(FICA)                                             $5,202

Federal income tax                                                $14,700

State income tax                                                    $6,300

union dues                                                              $900

Salaries and wages payable                                 $40,898

The claim is that the proportion of peas with yellow pods is equal to 0.25 (or 25%). The sample statistics from one experiment include 540 peas with 159 of them having
yellow pods. Find the value of the test statistic.
The value of the test statistic is (Round to two decimal places as needed.)

Answers

Answer:

2.361

Explanation:

Calculation to Find the value of the test statistic

Based on the given information let our:

p=0.25

x = 159

n = 540

Since our p is 0.25 the first step is to find q using this formula

q = 1 - p

Let plug in the formula

q = 1-0.25

q= 0.75

Second step is to find the psample using this formula

psample= x/n

Let plug in the formula

psample= 159/540

psample = 0.294

Last step is to find the value of the test statistic

Using this formula

z= (psample - p) / √(pq/n)

Let plug in the formula

z = (0.294 - 0.25) / √(0.25×0.75/540)

z=0.044/√(0.1875/540)

z=0.044/√(0.000347222222)

z=0.044/0.01863389

z=2.361

Therefore the value of the test statistic will be 2.361

Colt Carriage Company offers guided​ horse-drawn carriage rides through historic Charleston comma South Carolina. The carriage business is highly regulated by the city. Colt Carriage Company has the following operating costs during​ April: LOADING...​(Click the icon to view the​ information.) During April​ (a month during peak​ season), Colt Carriage Company had 13 comma 500 passengers. Sixty percent of passengers were adults ​($23 ​fare) while 40​% were children ​($15 ​fare). Requirements 1. Prepare the​ company's contribution margin income statement for the month of April. Round all figures to the nearest dollar. 2. Assume that passenger volume increases by 10​% in May. Which figures on the income statement would you expect to​ change, and by what percentage would they​ change? Which figures would remain the same as in​ April?

Answers

Answer:

1) Colt Carriage Company

Income Statement

For the month ended April 202x

Revenues:

Adults passengers $186,300Children $81,000                      Total revenues                                       $267,300

Variable costs:

City fees $26,730Souvenirs $7,425Brokerage fees $11,340Carriage drivers $52,650Total variable costs                                  $98,145

Contribution margin                                        $169,155

Period costs:

Depreciation $2,900Horse leases $48,000Marketing expenses $7,350Payroll expenses $7,600Total period costs                                  $65,850

Operating profit                                             $103,305

2) If the total amount of passengers increase by 10%, then all variable costs will increase by 10% except brokerage fees which would increase only by 6%. Revenues should also increase by 10%. Period costs should not change.

Contribution margin should increase by 10.29% and operating profit would increase by 16.81%.

Explanation:

since the information is not complete, I looked it up:

Revenues

13,500 passengers:

8,100 x $23 = $186,300

5,400 x $15 = $81,000

total $267,300

variable costs:

fees paid to the city 10% of total revenue

souvenirs $0.55 per passenger

brokerage fees 60% of total tickets x $1.40

carriage drivers $3.90 per passenger

fixed costs:

depreciation $2,900

horse leases $48,000

marketing expenses $7,350

payroll expenses $7,600

Jansen Company reports the following for its ski department for the year 2019. All of its costs are direct, except as noted.
Sales $610,000
Cost of goods sold 435,000
Salaries 113,000 ($25,000 is indirect)
Utilities 15,600 ($5,700 is indirect)
Depreciation 54,400 ($17,400 is indirect)
Office expenses 29,600 (all indirect)
1. Prepare a departmental income statement for 2019.
2. & 3. Prepare a departmental contribution to overhead report for 2019. Based on these two performance reports, should Jansen eliminate the ski department?

Answers

Answer:

1.

Jansen Company

Departmental Income Statement—Ski Department

For Year Ended 2019

Sales  610,000

Less : Cost of goods sold  435,000

Gross profit  175,000

Less; Expenses  

Salaries  113,000

Utilities  15,600

Depreciation  54,400

Office expenses  29,600 212,600

Operating loss  $37,600

2.

Jansen Company

Departmental Income Statement—Ski Department

For Year Ended 2019

Sales  610,000

Less : Cost of goods sold  435,000

Gross profit  175,000

Less; Direct Expenses  

Salaries  88,000 (113,000 - 25,000)

Utilities  9,900 (15,600 - 5,700)

Depreciation  37,000 (54,400 - 17,400)

Total Direct Expenses 134,900

Contribution to overhead $40,100

They should not eliminate the Ski Department because it would contribute $40,100 to overhead.

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