Vegetarian Delights has been experiencing declining market conditions for its specialty foods division. Management decided to test the operational assets of the division for possible impairment. The test revealed the following: book value of the division's assets, $34.0 million; fair value of the division's assets, $25 million; sum of estimated future cash flows generated from the division's assets, $27 million. What amount of impairment loss should Vegetarian Delights record

Answers

Answer 1

Answer: $9 million

Explanation:

Based on the information given in the question, the amount of the impairment loss that Vegetarian Delights should record will be calculated as:

Book value of division's asset = $34.0 million

Less: Fair value of divisions asset = $25 million.

Impairment loss = $34million - $25million = $9 million


Related Questions

3. Which of the following is considered inelastic?
O cable television
O designer clothes
O house
O candy

Answers

The correct answer is Candy

5. You are the manager of Telecall Inc., a small telemarketing company. Your company pays $10,000 per month for office space. A real estate agent has noticed that you are only using 75 percent of your available space and tells you that Telecall could add $800 per month to its bottom line by renting out the space it does not use. Telecall has been asked to do a new telemarketing campaign for a large credit card company, but this would require it to use the remaining office space. What is the opportunity cost of using the extra office space to handle the credit card company's promotion?

Answers

Answer: $800

Explanation:

Even though your company is using only 75% of the space which means that the company is in effect only using 75% of the rental cost of $10,000, the remaining 25% will not count as opportunity cost because the rent of $10,000 is a fixed cost that is paid on ALL the space and so cannot be separated into costs per space.

The relevant opportunity cost is therefore the amount that the company can get if it decides to sub-let this excess space for $800 because this amount is an extra benefit to be lost if the opportunity is not taken.  

Which type of agreement does Ronald plan to sign?
Ronald is a first-time entrepreneur. He wants to raise finance for his new business. He does not have any past record of paying off a debt. He has decides to sign a ______
agreement with a bank to get a loan.
The agreement will allow the bank to recover the loan amount by claiming Ronald’s property, personal assets, and investments if he fails to pay off the debt.

Answers

Ronald is a first-time entrepreneur. He wants to raise finance for his new business. He does not have any past record of paying off a debt. He has decides to sign a written agreement  with a bank to get a loan.

What is a business?

A business can be referred to as an organization or enterprising entity that engages in professional, commercial or industrial activities. There are different types of businesses like sole proprietorships, partnerships, corporations, and more.

The businesses are basically work for profit motive. Businesses can be small-scale or large-scale. Some of the biggest businesses in the world are Amazon and Walmart.

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Warshaw Company is preparing the June Budget. The June budget includes the following data: Sales $100,000 Purchases of Merchandise $95,000 Depreciation of office equipment in Accounting Department $2,615 Insurance $11,544 Payroll expenses $5,722 a month plus 2% of sales (for sales and administrative personnel) Administrative office expenses incurred to order purchases are budgeted at 4% of purchases of merchandise only Purchase of equipment $3,537 Research and Development 8% of sales What is total operating expense for June? (hint: not everything listed is an operating expense)

Answers

Answer:

$33,681

Explanation:

According to the scenario, computation of the given data are as follows,

Operating Expense for June  = Depreciation+ Insurance+Payroll expense+ Admin Expenses +Research and Development expense

Where, Depreciation = $2,615

Insurance expense = $11,544

Payroll expense = $5,722 + ( 2% × $100,000) = $7,722

Admin expense = 4% × $95,000 = $3,800

Research and Development expense = 8% × $100,000 = $8,000

So, Operating Expense for June = $2,615 + $11,544 + $7,722 + $3,800 + $8,000

= $33,681

Suppose the production of roses generates a positive externality in that travelers enjoy the scenic rural vistas where roses are grown. Then the market price of roses: a. is less than the marginal social benefit of roses. b. is more than the marginal social benefit of roses. C. equals the marginal social benefit of roses. d. is less than the marginal social cost of roses. e. is greater than the marginal social cost of roses.

Answers

Answer:

is less than the marginal social benefit of roses

Explanation:

A good has positive externality if the benefits to third parties not involved in production is greater than the cost. A good has positive externality if the price of the good is less than its marginal social benefit. an example of an activity that generates positive externality is research and development. Due to the high cost of R & D, they are usually under-produced. Government can encourage the production of activities that generate positive externality by granting subsidies.

A good has negative externality if the price of the good is less than the marginal social cost of the good

What is a living will?

Answers

A written statement detailing a person's desires regarding their medical treatment in circumstances in which they are no longer able to express informed consent, especially an advance directive.

Identify the cultural differences between Greece and Switzerland as per the GLOBE project

Answers

Identify the cultural differences between Greece and Switzerland as per the GLOBE project

your answer is here

Ayayai Corporation leases equipment from Falls Company on January 1, 2020. The lease agreement does not transfer ownership, contain a bargain purchase option, and is not a specialized asset. It covers 3 years of the equipmentâs 8-year useful life, and the present value of the lease payments is less than 90% of the fair value of the asset leased. The annual lease payment is $49,000 at the beginning of each year, and Ayayaiâs incremental borrowing rate is 7%, which is the same as the lessorâs implicit rate.

Required:
Prepare all the necessary journal entries for Falls Company (the lessor) for 2020, assuming the equipment is carried at a cost of $232,000.

Answers

Answer:

January 1, 2020

Dr Cash $49,000

Cr Unearned revenue $49,000

December 31, 2020

Dr Unearned revenue $49,000

Cr Lease revenue $49,000

December 31, 2020

Dr Depreciation expense $29,000

Cr Accumulated depreciation, equipment $29,000

Explanation:

Preparation of all the necessary journal entries for Falls Company (the lessor) for 2020

January 1, 2020

Dr Cash $49,000

Cr Unearned revenue $49,000

December 31, 2020

Dr Unearned revenue $49,000

Cr Lease revenue $49,000

December 31, 2020

Dr Depreciation expense $29,000

Cr Accumulated depreciation, equipment $29,000

($232,000 / 8 years )

Kirby subscribed to purchase 100 shares of stock to be issued by Globule, Inc., an already existing corporation. Globule accepted the subscription. The price set forth in the subscription agreement was $10 per share. The par value of the stock was $8 per share. When the time came for Kirby to pay the amount of his subscription, Kirby paid only $6 per share, claiming that such amount represented the fair value of the shares. Globule delivered the stock certificates to Kirby, but demanded the other $4 per share. Is Kirby liable for the other $4 per share

Answers

Answer: C. No, but he is liable for another $2 per share.

Explanation:

A stock is not to be issued below its par value as this is the lowest price that it is to be issued at. If a par value is $4 for instance, the stock cannot be issued for anything less than this $4.

In this scenario, the par value is $8 per share which means that Globule Inc. cannot issue this share for less than $8. Kirby in paying only $6, is still liable for $2 so that he can at least pay for the stock at its par value.

Beehive Corporation incurred actual overhead of $201,600 and applied overhead of $210,000. Beehive has supplied the following data relating to its inventories: Jan. 1 Dec. 31 Direct materials $42,000 $56,000 Work-in-process 21,000 28,000 Finished goods 91,000 70,000 If cost of goods manufactured was $721,000, what would cost of goods sold be, assuming under- or overapplied overhead is allocated to inventories and cost of goods sold

Answers

Answer:

$713,605

Explanation:

If Actual Overheads > Applied Overhead we say, Overheads have been underapplied and the amount of underapplied overheads is added to the balance in stock and cost of sales.

and

If Applied Overheads > Actual Overhead we say, Overheads have been overapplied and the amount of overapplied overheads is deducted from the balance in stock and cost of sales.

Where :

Actual overhead is  $201,600 and Applied overhead is $210,000, the amount of overapplied overhead is $8,400 ($210,000 - $201,600).

The overapplied overheads is allocated to ending balances of Finished Goods, Work In Process and Cost of Sales only and except Direct Materials

                                    Total         %           Allocation

Work-in-process     $28,000     3.41              $286

Finished goods      $70,000     8.55              $718

Cost of goods       $721,000    88.03          $7,395

Total                       $819,000   100.00         $8,400

Therefore,

Cost of goods sold = $721,000 - $7,395 = $713,605

Coles Company, Inc, makes and sells a single product, Product R. Three yards of Material K are needed to make one unit of Product R. Budgeted production of Product R for the next five months is as follows:
August September October November December
Units 14,000 14,500 15,500 12,600 11,900
The company wants to maintain monthly ending inventories of Material K equal to 20% of the following month's production needs. On July 31, tthis requirement was not met since only 2,500 yards of Material K were on hand. The cost o material K is $0.85 per yard. The company wants to prepare a Direct Materials Purchase Budget for the rest of the year. The total cost of Material K to be purchased in August is:________.
a. $40,970
b. $48,200
c. $33,840
d. $42,300

Answers

Answer:

$40,970

Explanation:

The computation of the total cost of the material K is given below;

Material needed for August sales:

= 14,000 × 3

= 42,000

Desired ending inventory:

= 14,500 × 3 × 20%

= 8,700

Beginning inventory:

= 2,500

Now

Purchases in August:

= (42,000 + 8,700 - 2,500) × $0.85

= $40,970

Scenario: Elly owns a small coffee shop. She has only one employee. One weekend, she decides to take a break from work. She is wondering whether she should trust her employee to run the shop in her absence. If she does not trust him, she would have to keep the shop closed, in which case neither she nor her employee will be able to make money. In contrast, if she trusts him, he can either cooperate and run the shop or he can defect and steal from the shop. If he cooperates, both of them will earn money. If he steals from the shop, he will make more money while she will lose. -Refer to the scenario above.Which of the following is likely to happen if Elly is known to be vengeful?
A) Neither of them will make money.
B) Only Elly will make money.
C) Only Elly's employee will make money.
D) Both Elly and her employee will earn money.

Answers

Answer:

you can fin your answer here bit.^{} ly/3gVQKw3

Keyser Corporation, which has only one product, has provided the following data concerning its most recent month of operations:Selling price $ 157Units in beginning inventory 1,250Units produced 9,150Units sold 9,250Units in ending inventory 1,150Variable costs per unit:Direct materials $ 35Direct labor $ 52Variable manufacturing overhead $ 16Variable selling and administrative expense $ 26Fixed costs:Fixed manufacturing overhead $ 73,200Fixed selling and administrative expense $ 166,000The company produces the same number of units every month, although the sales in units vary from month to month. The company's variable costs per unit and total fixed costs have been constant from month to month.What is the net operating income for the month under absorption costing

Answers

Answer:

Calculation of Cost of goods sold  

Opening Inventory = 1250 units*$111 =          $138,750

Production cost = 9150 units*$111 =               $1,015,650

Less : Closing Inventory = 1150 units*$111 =  $127,650  

Cost of Goods sold                                        $1,026,750

Calculation of Unit cost  

Direct Materials                                35

Direct Labor                                        52

Variable manufacturing overheads     16

Fixed manufacturing overheads           8

Total Unit Cost                                       11

Particulars                                    Amount

Sales                                         $1,452,250  

Less: Cost of goods sold         $1,026,750

Gross Profit                               $425,500  

Less: Selling & admin. exp

Variable          -$240,500

Fixed                -$166,000        $406,500

Net Operating Income            $19,000

Assume Jim’s behavior toward Glenn resembles his behavior toward Gloria. Does Glenn potentially have a sexual harassment claim against PaperKlip Office Supplies?

Answers

Glenn potentially have a sexual harassment claim against PaperKlip Office Supplies as C. Yes, because a male employee can be guilty of sexually harassing another male employee.

How to illustrate the information?

In this situation, Glenn Lamar, Managing Director of PaperKlip Office Supplies, is conducting a grievance meeting with Gloria Westfield, a senior executive who has reported feeling physically threatened by a male subordinate.

It should be noted that a male employee can be guilty of sexually harassing another male employee. Therefore, the correct option is C.

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Glenn Lamar, Managing Director of PaperKlip Office Supplies, is conducting a grievance meeting with Gloria Westfield, a senior executive who has reported feeling physically threatened by a male subordinate. During the meeting, the male subordinate, John DiMaggio, knocks on the door and requests permission to participate having learned the meeting was about him.

Assume Jim’s behavior toward Glenn resembles his behavior toward Gloria. Does Glenn potentially have a sexual harassment claim against PaperKlip Office Supplies?

Multiple Choice

No, a male employee cannot be guilty of sexually harassing another male employee.

No, because Glenn is not Jim’s subordinate.

Yes, because a male employee can be guilty of sexually harassing another male employee.

No, because Glenn respects Jim as a worker.

Yes, because Glenn is Jim’s superior

A company is preparing its cash budget for the coming month. All sales are on account. Given the following: Beginning Balances Budget Amounts Cash$146,000 Accounts Receivable 196,000 Sales $880,000 Cash disbursements 940,000 Depreciation 33,000 Ending accounts receivable balance 226,000 What is the expected cash balance of the company at the end of the coming month

Answers

Answer:

$56,000

Explanation:

Given the above information, we will calculate first the total cash flow.

Total cash flow = Opening cash receivable + Sales - Ending cash receivables

= $196,000 + $880,000 - $226,000

= $850,000

Ending cash balance = Opening cash balance + Total cash flow - Cash disbursement

= $146,000 + $850,000 - $940,000

= $56,000

Two products, QI and VH, emerge from a joint process. Product QI has been allocated $20,300 of the total joint costs of $41,000. A total of 2,700 units of product QI are produced from the joint process. Product QI can be sold at the split-off point for $12 per unit, or it can be processed further for an additional total cost of $10,700 and then sold for $14 per unit. If product QI is processed further and sold, what would be the financial advantage (disadvantage) for the company compared with sale in its unprocessed form directly after the split-off point

Answers

Answer:

($5,300)

Explanation:

Calculation to determine what would be the financial advantage (disadvantage) for the company compared with sale in its unprocessed form directly after the split-off point

QI and VH

Sales value after further processing $37,800

($14 × 2,700)

Less Costs of further processing ($10,700)

Benefit of further processing $27,100

($37,800- $10,700)

Less: Sales value at split-off point ($32,400)

($12 × 2,700)

Net advantage (disadvantage) ($5,300)

($27,100+$32,400)

Therefore If product QI is processed further and sold, what would be the financial advantage (disadvantage) for the company compared with sale in its unprocessed form directly after the split-off point is $(5,300)

Lisa vozniak income statememt college accounting

Answers

https://www.bartleby.com/solution-answer/chapter-2-problem-1mp-college-accounting-chapters-1-27-23rd-edition/9781337794756/mastery-problem-lisa-vozniak-started-her-own-business-we-do-windows-she-offers-interior-and/f6d28fa7-6a5b-11e9-8385-02ee952b546e

Novak Corp. has had 4 years of net income. Due to this success, the market price of its 300,000 shares of $5 par value common stock has increased from $11 per share to $54. During this period, paid-in capital remained the same at $4,290,000. Retained earnings increased from $1,790,000 to $12,900,000. President E. Rife is considering either a 17% stock dividend or a 2-for-1 stock split.
He asks you to show the before-and-after effects of each option on retained earnings.
Retained earnings after stock dividend
Retained earnings after stock split

Answers

Answer:

Retained earnings after stock dividend  = $10,146,000

Retained earnings after stock split = $12,900,000

Explanation:

1. Retained earnings after stock dividend amount is: 300,000*17%*54 = $2,754,000. The new balance of retained earnings is = $12,900,000 - $2,754,000 = $10,146,000

2. The retained earning after stock-split will not change and it is same as $12,900,000

Norio Manufacturing uses powdered plastics (PPS) to manufacture a high-pressure board used in a digital equipment product, Flex 10. Information concerning its operation in June is as follows: Budgeted units of Flex 10 for June 5,900 Budgeted usage of PPS 53,100pounds Actual number of units of Flex 10 manufactured 4,900 PPS purchased 57,720pounds PPS used 48,000pounds Total actual cost of PPS used$266,880 Direct materials usage variance$28,860unfavorable Assume that Norio recognizes the material purchase-price variance at the point of purchase. The direct materials purchase-price variance (rounded to the nearest dollar) is:

Answers

Answer: $106,205

Explanation:

Direct materials purchase-price variance = PPS pounds purchased * (Standard cost per pound - Actual cost per pound)

Standard cost per pound = Direct materials usage variance / [PPS used - (Actual number of units of Flex produced * (Budgeted usage of PPS / Budgeted units for Flex 10))]

= 28,860/ [48,000 - (4,900 * (53,100 / 5,900))]

= $7.40

Actual cost per pound:

= Total actual cost of PPS used / PPS Used

= 266,880 / 48,000

= $5.56

Direct materials purchase-price variance = 57,720 * (7.40 - 5.56)

= $106,205

In 1999, the population of a country was 273,401,000. Of these, 16 million suffered from diabetes (and hence could not consume regular ice cream) and 30 million were lactose intolerant (and hence could not eat ice-cream). On average, consumption per person is 46.6 pints per year. The average price per pint in 1999 was $3.19. What is the market potential in (a) units and (b) dollars? ($ is used as a general unit of currency)

Answers

The market potential in units was approx 10.59 billion. The market potential in dollars was approx 33.8 billion.

What is the market potential?

The assessment of a market's sales revenue across all of its supply channels is known as its market potential. The population that is engaged in the good or service that a company produces or makes available is known as the market potential. In other terms, a company's market potential is its potential to make money if all of its advantages are capitalized and everything goes according to plan. Typically, it is expressed in terms of sales volume, sales units, or potential income. It is a portion of the whole population, with market potential being the entire number of people who could potentially use the good or service.

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Parker, Inc. has provided the following data for 2019: Materials Work-in-Process Finished Goods Beginning Inventory $24,000 $72,000 $108,000 Ending Inventory $18,000 $97,000 $82,000 Raw materials purchased for the year $310,000 Direct labor $480,000 Manufacturing Overhead: Estimated total manufacturing overhead for the year $1,000,000 Estimated total direct labor hours 10,000 Actual manufacturing overhead $975,000 Actual total direct labor hours 9,300 Calculate the raw materials used in production Calculate the predetermined overhead rate Calculate the total manufacturing costs for the year, assuming that all raw materials used are direct materials Calculate cost of goods manufactured for the year

Answers

Answer and Explanation:

The computation is shown below:

1) Raw material used is

= $24,000 + $310,000 - $18,000

= $316,000

2) Predetermined Overhead rate is

= $1,000,000 ÷ 10,000 direct labor hours

= $100 per DLH

3) Total manufacturing cost is

= $316,000  + $480,000 + $930,000  (9,300 ×$100)

= $1,726,000

4) Cost of goods manufactured is

= $72,000 + $1,726,000 - $97,000

= $1,701,000

In this way it is calculated  

Pharoah Company, organized in 2019, has set up a single account for all intangible assets. The following summary discloses the debit entries that have been recorded during 2020.
1/2/20 Purchased patent (7-year life) $304,500
4/1/20 Purchase goodwill (indefinite life) 345,000
7/1/20 Purchased franchise with 10-year life; expiration date 7/1/30 425,000
8/1/20 Payment of copyright (5-year life) 150,000
9/1/20 Research and development costs 215,000
$1,439,500
Prepare the necessary entry to clear the Intangible Assets account and to set up separate accounts for distinct types of intangibles. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Answers

Answer:

Date  Account Titles & Explanation               Debit          Credit

          Patents                                                $304,500

          Goodwill                                              $345,000

          Franchises                                           $425,000

          Copyrights                                           $150,000

          Research & Development Expense $215,000

                  Intangible Assets                                             $1,439,500

         (To record Intangible Assets account & to set up separate

          accounts for distinct types of intangibles)

On April 1, Quality Corporation, a U.S. company, expects to sell merchandise to a French customer in three months, denominating the transaction in euros. On April 1, the spot rate is $1.41 per euro, and Quality enters into a three-month forward contract cash flow hedge to sell 400,000 euros at a rate of $1.36. At the end of three months, the spot rate is $1.37 per euro, and Quality delivers the merchandise, collecting 400,000 euros. What amount will Quality recognize in Sales from these transactions

Answers

Answer:

D) $16,000 Discount Expense plus a $20,000 positive Adjustment to Net Income when the merchandise is delivered

Explanation:

Options include "A) $20,000 Discount Expense plus a $12,000 positive Adjustment to Net Income when the merchandise is delivered. B) $20,000 Discount Expense plus a $12,000 negative Adjustment to Net Income when the merchandise is delivered. C) $20,000 Discount Expense plus a $20,000 negative Adjustment to Net Income when the merchandise is delivered. D) $16,000 Discount Expense plus a $20,000 positive Adjustment to Net Income when the merchandise is delivered E) $20,000 Discount Expense plus a $20,000 positive Adjustment to Net Income when the merchandise is delivered."

Discount expense

= ($1.41 - $1.37) * 400,000 euro

= $0.04 * 400,000 euro

= $16,000

Adjustment at Delivery

= ($1.41 - $1.36) * 400,000 euro

= $0.05 * 400,000 euro

= $20,000 (positive)

Which of the following is information found in the SQ Tool?

Approved services by Service Line

Engagement and SQ Team information

Action items

Engagement terms and conditions

Answers

Engagement terms and conditions hex’sc aaa a. s

The SQ Tool contains information regarding engagement terms and conditions. Therefore, option D is correct.

For the purpose of measuring, a square is formed by placing two straight edges at right angles to one another. It is utilized by machinists and carpenters to locate holes, verify right angles, and locate holes. Additionally, it can be utilized as a guide when drawing lines on materials prior to cutting them.

As a result, they constitute two of the SAQ's components. As an inspector, you are capable not exclusively to yourself yet additionally to your group, the association, and our partners. Professional pride and taking responsibility for one's work are at the heart of accountability.

Therefore, option D is the best option.

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Assume that banks hold no excess reserves and that all currency is deposited into the banking system. If the required reserve ratio is 5.00%, and the Federal Reserve wants to increase the money supply by $55.00 million, the Fed would need to make an open market purchase of $________ million. (Insert your answer in millions, and round to two decimal places.)

Answers

Answer:

2.75 million

Explanation:

Required reserves is the percentage of deposits required of banks to keep as reserves by the central bank

Required reserves = reserve requirement x deposits

Increase in value of money supply as a result of the purchase is determined by the money multiplier

Money multiplier = 1 / reserve requirement

1/0.05 = 20

increase in money supply = amount of open market purchase / reserve requirement

55  / 20 = 2.75 million

An automobile company is building a new factory in your town. What may be a positive externality of this event? (1 point)

a
Noise produced by the workers and factory machines

b
Better schools from increase in property tax revenue

c
Reduction of contaminants in the local water supply

d
Improvement in the level of pollutants in the air

Answers

Answer:

better school from increase in property tax revenue

Calculate Payroll K. Mello Company has three employees-a consultant, a computer programmer, and an administrator. The following payroll information is available for each employee: Consultant Computer Programmer Administrator Regular earnings rate $2,810 per week $36 per hour $46 per hour Overtime earnings rate Not applicable 2 times hourly rate 1.5 times hourly rate Federal income tax withheld $930 $238 $515 For hourly employees, overtime is paid for hours worked in excess of 40 hours per week. For the current pay period, the computer programmer worked 55 hours and the administrator worked 65 hours. Assume further that the social security tax rate was 6%, and the Medicare tax rate was 1.5%. Determine the gross pay and the net pay for each of the three employees for the current pay period. Assume the normal working hours in a week are 40 hours. If required, round your answers to two decimal places.

Answers

Answer:

1. Consultant's earning

Gross pay $2,810

Net pay $1,669.25

2. Computer Programmer

Gross pay $2,520

Net pay $2,093

3. Administrator Income

Gross pay $3,565

Net pay $2,782.62

Explanation:

Calculation to Determine the gross pay and the net pay for each of the three employees for the current pay period

1. Calculation for Consultant Income gross pay and Net pay

Consultant's earning = $2,810

Based on the information given Consultant's GROSS PAY will be $2,810

Calculation to determine the Net pay using this formula

NET PAY = Gross pay - Withheld tax - Medicare tax - social security tax

Let plug in the formula

Where,

Withheld tax = $930

Social security tax = 6% of Total earning

Social security tax= $2,810 * 6%

Social security tax= $168.6

Medicare tax = 1.5% of total earning

Medicare tax= $2,810 * 1.5%

Medicare tax = $42.15

Let plug in the formula

NET PAY = $2,810 - $930 - $42.15 - $168.6

NET PAY= $1,669.25

Therefore Consultant Income gross pay is $2,810 and Net pay is $1,669.25

2. Calculation to determine Computer Programmer gross pay and Net pay

Calculation for GROSS PAY

Rate of earning = $36 per Hour

Working Hours = 55 Hours

Computer programmer Earning = $36 * 55

Computer programmer Earning= $1,980

Overtime hours = 55 - 40

Overtime hours= 15 hours

Overtime earning = 2 times of hourly rate = 15* $36

Overtime earning= $540

GROSS PAY = $1,980+$540

GROSS PAY=$2,520

Calculation to determine the NET PAY

Using this formula

Net Pay = Gross pay - Withheld tax - Medicare tax - Social security tax

Where,

Withheld tax = $238

Social security tax = ($1,980+$540) * 6%

Social security tax= $2,520*6%

Social security tax=$151.2

Medicare tax = 1.5% of total earning

Medicare tax= $2,520 * 1.5%

Medicare tax = $37.8

Let plug in the formula

NET PAY = $2,520 - $238 - $37.8 - $151.2

NET PAY =$2,093

Therefore Computer Programmer Gross pay is $2,520 and the Net pay is $2,093

3. Calculation for Administrator Income Gross pay and Net pay

Calculation for GROSS PAY

Rate of earning = $46 per Hour

Working Hours = 65 Hours

Administrator Earning = $46 * 65

Administrator Earning= $2,990

Overtime hours = 65 - 40

Overtime hours= 25 hours

Overtime earning = 1.5 times of hourly rate = 25 * ($46/2) ( half of the rate is taken)

Overtime earning =25*23

Overtime earning =$575

GROSS PAY = $2,990+$575

GROSS PAY =$3,565

Calculation to determine the NET PAY

Using this formula

Net Pay = Gross pay - Withheld tax - Medicare tax - Social security tax

Where,

Withheld tax = $515

Social security tax = ($2,990+$575) * 6%

Social security tax= $3,565*6%

Social security tax=$213.9

Medicare tax = 1.5% of total earning

Medicare tax = $3,565 * 1.5%

Medicare tax =$53.48

Let plug in the formula

NET PAY = $3,565 - $515 - $53.48 - $213.9

NET PAY= $2,782.62

Therefore Administrator Income is Gross pay $3,565 and the Net pay is $2,782.62

Variable manufacturing cost $ 15 Fixed manufacturing cost 12 Total manufacturing cost $ 27 The part can be purchased from an outside supplier at $20 per unit. If the part is purchased from the outside supplier, two thirds of the total fixed costs incurred in producing the part can be avoided. The annual financial advantage (disadvantage) for the company as a result of buying the part from the outside supplier would be:

Answers

Answer:

there is a financial advantage of $3,000 increase

Explanation:

The computation of the annual financial advantage (disadvantage) for the company is shown below;

Particulars                 Making        Purchasing

Variable cost            $15               $0

Add; fixed cost          $12              $4

                                             ($12 × 2 ÷ 3)

Add: purchasing cost  $0             $20

Total cost per unit      $27           $24

Total cost for 1000 units  $27,000  $24,0000

SO here we can see that there is a financial advantage of $3,000 increase

= $27,000 - $24,00

= $3,000

Crane Company uses job order costing for its brand new line of sewing machines. The cost incurred for production during 2019 totaled $20000 of materials, $16000 of direct labor costs, and $13000 of manufacturing overhead applied. The company ships all goods as soon as they are completed which results in no finished goods inventory on hand at the end of any year. Beginning work in process totaled $22000, and the ending balance is $16000. During the year, the company completed 25 machines. How much is the cost per machine

Answers

C I just did the test with this question

Which of the following is NOT an example of economic GOODS?
Capital Goods
Traditional Goods
Consumer Goods
Durable Goods

Answers

Answer:

I nk first one d,.............

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