Agribusiness Systems

Test
Unt To
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TIERRING
012854
Which option identifies the concept being utilized in the following scenario
A cereal manufacturer is planning to improve its facility by reparing the paingots and installing
lighting for a cost of $50,000. They determine that, given a 5 percent interest rate, with a $10.000
payment, it would take them 10 years to break even
payback period analysis
time value of money analysis
discounted payback
period analysis
discount rate of return analysis


What concept is being used

Answers

Answer 1
Payback period analysis

Related Questions

Pinnocle Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Total Cost Total Activity Assembly $ 1,533,840 77,000 machine-hours Processing orders 91,065 1,950 orders Inspection 139,788 1,980 inspection-hours The company makes 430 units of product S78N a year, requiring a total of 660 machine-hours, 50 orders, and 10 inspection-hours per year. The product's direct materials cost is $51.25 per unit and its direct labor cost is $13.06 per unit. The product sells for $124.30 per unit. According to the activity-based costing system, the product margin for product S78N is: Multiple Choice $10,313.50. $25,795.70. $11,942.50. $9,607.50.

Answers

Answer:

Product margin= $9,607.5

Explanation:

First, we need to calculate the allocation rates:

Assembly= 1,533,840 / 77,000= $19.92 per machine-hour

Processing orders= 91,065 / 1,950= $46.7 per order

Inspection= 139,788 / 1,980= $70.6 per inspection-hour

Now, we need to allocate overhead:

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

Assembly= 19.92*660= 13,147.2

Processing orders= 46.7*50= 2,335

Inspection= 70.6*10= 706

Total= $16,188.2

Finally, the product margin for product S78N:

Product margin= 430* (124.3 - 51.25 - 13.06) - 16,188.2

Product margin= $9,607.5

Discovering the process of distribution of commonly used items is quite interesting and opens eyes to several new processes and careers! Your group will be in charge of dissecting the process of distribution related to any of the following items:

*Televisions

*Milk in Cartons

*Laundry Detergent

*Refrigerators

*Lumber

*Pineapples

*Video Games

*Watches

*Coffee

*Shoes

*Football Helmets

*Pencils



Narrow your research by selecting a brand or company that manufactures or distributes one of the products listed above. For example, not all shoes come from the same country, manufacturer, distributor, or are distributed alike. Select a brand of shoes you are familiar with and begin the search. The goal is to trace the process from production to consumer.

Answers

Does this help any? If you just go by the steps?

Which of the following are common characteristics of multinational enterprises (MNEs)? Check all that apply. Operations in a source country and only one host country Research and development in host countries Multinational stocks and management Fostered transfer of technology Company headquarters that are distant from the country where production occurs Low ratio of foreign sales to total sales

Answers

Answer:

I. Research and development in host countries.

II. Multinational stocks and management.

III. Fostered transfer of technology.

IV. Company headquarters that are distant from the country where production occurs.

Explanation:

A multinational enterprise (MNE) can be defined as any business firm that engages in the production of goods and services in two or more countries.

Generally, a multinational enterprise (MNE) has subsidiaries in other countries and as such derives a high amount of revenue outside its home country by providing goods and services that meets the need of customers through the use of advanced technology.

For a multinational enterprise (MNE), they have a central corporate facility but their products are not coordinated because their respective foreign markets offer unique products and services.

Some examples of a multinational enterprise (MNE) are Amazon, BNP Paribas, Alcatel-Lucent, Apple, Chevron, Casio, Disney, etc.

Some common characteristics of multinational enterprises (MNEs) include the following;

I. They carry out research and development in host countries.

II. MNEs engage in the sales of multinational stocks and management.

III. They facilitate or foster the transfer of technology between countries.

IV. The company headquarters of MNEs are usually distant from the country where production occurs.

What is a loan forgiveness program? "​

Answers

Answer:

Loan forgiveness is a program in which student loans are all or partly written down, as long as a candidate fulfills certain requirements. In nations where students must finance their education with student loans, loan forgiveness programs are designed to help make college more accessible for people who are willing to do a little bit of extra work.

Suppose you started a new all-equity financed company that is expected to generate an ROE of 15% indefinitely. The current book value per share equals $30. The required return on the stock equals 12% and you expect to grow at a constant rate of 5% forever. What is the value of the stock of the startup company

Answers

Answer:

The value of the stock at start-up = $67.5

Explanation:

According to the dividend valuation model , the current price of a stock is the present value of the expected future dividends discounted at the required rate of return  

This principle can be applied as follows:  

The value of stock today is the present value of the future return discounted at the required rate of return

The return can be computed as the ROE × Book value of share

Return = 15%× 30 =4.5

Price of stock today = D× (1+g)/r-g

D= current return, g- growth rate, r-required rate of return

DATA: D= 4.5, g= 5%, r= 12%

PV  = 4.5× (1.05)/(0.12-0.05)

= 67.5

The value of the stock at start-up = $67.5

Income statement under absorption costing and variable costing
The following information applies to the questions displayed below.
Cool Sky reports the following costing data on its product for its first year of operations. During this first year, the company produced 42,000 units and sold 34,000 units at a price of $140 per unit.
Manufacturing costs
Direct materials per unit $60
Direct labor per unit $22
Variable overhead per unit $8
Fixed overhead for the year $504,000
Selling and administrative costs
Variable selling and administrative cost per unit $12
Fixed selling and administrative cost per year $115,000
1a. Assume the company uses absorption costing. Determine its product cost per unit.
1b. Assume the company uses absorption costing. Prepare its income statement for the year under absorption costing.
2a. Assume the company uses variable costing. Determine its product cost per unit.
2b. Assume the company uses variable costing. Prepare its income statement for the year under variable costing.

Answers

Answer:

Results are below.

Explanation:

The absorption costing method includes all costs related to production, both fixed and variable. The unit product cost is calculated using direct material, direct labor, and total unitary manufacturing overhead.

The variable costing method incorporates all variable production costs (direct material, direct labor, and variable overhead).

1)

First, we need to calculate the unitary fixed manufacturing overhead:

Fixed unitary manufacturing overhead= 504,000 / 42,000= $12

Now, the unitary production cost under the absorption costing method:

Unitary production cost= 60 + 22 + 8 + 12= $102

Finally, the income statement:

Sales= 34,000*140= 4,760,000

COGS= 34,000*102= (3,468,000)

Gross profit= 1,292,000

Total selling and administrative cost= 115,000 + 34,000*12= (523,000)

Net operating income= 769,000

2)

Unitary production cost= 60 + 22 + 8= $90

Now, the income statement:

Sales= 4,760,000

Total variable cost= (90 + 12)*34,000= (3,468,000)

Total contribution margin= 1,292,000

Total fixed overhead= (504,000)

Total selling and administrative cost= (115,000)

Net operating income= 673,000

Presented below is information related to copyrights owned by Cullumber Company at December 31, 2020. Cost $8,590,000 Carrying amount 4,430,000 Expected future net cash flows 4,190,000 Fair value 3,330,000 Assume that Cullumber Company will continue to use this copyright in the future. As of December 31, 2020, the copyright is

Answers

Answer:

A. Dr Loss on Impairment $1,100,000

Cr Copyrights $1,100,000

B. Dr Amortization Expense $333,000

Cr Copyrights $333,000

C. No Entry

Explanation:

A. Preparation of the journal entry to record the impairment of the asset at December 31, 2020

Dr Loss on Impairment 1,100,000

Cr Copyrights 1,100,000

(4,430,000-3,330,000)

(To record impairment of the asset )

Carrying amount 4,430,000

Fair value 3,330,000

Loss on impairment $1,100,000

B. Preparation of the journal entry to record amortization expense for 2021 related to the copyrights.

Dr Amortization Expense $333,000

Cr Copyrights $333,000

(3,330,000÷10 years)

(To record amortization expense)

New carrying amount 3,330,000

Useful life ÷ 10 years

Amortization per year $333,000

C.Preparation of the journal entry necessary to record the increase in fair value

No Entry

Georgia Movie Company has a capital structure with 50.00% debt and 50.00% equity. The cost of debt for the firm is 9.00%, while the cost of equity is 15.00%. The tax rate facing the firm is 36.00%. The firm is considering opening a new theater chain in a local college town. The project is expected to cost $12.00 million to initiate in year 0. Georgia Movie expects cash flows in the first year to be $3.10 million, and it also expects cash flows from the movie operation to increase by 4.00% each year going forward. The company wants to examine the project over a 13.00-year period. What is the WACC for this project

Answers

Answer:

10.38%

Explanation:

The computation of the WACC is given below:

WACC  = Weight of debt × After tax Cost of debt + Weight of Equity × Cost of Equity

Here After tax cost of debt is

= Cost of debt × (1 - tax rate)

= 9% ×  (1 - 36%)

= 5.76%

Now

WACC = 50% × 5.76% + 50% × 15%

= 10.38%

Select the examples that best demonstrate likely tasks for Health, Safety, and Environmental Management workers. Check all that apply.

Donovan inspects facilities, and enforces laws and regulations.
April drives a train safely and carefully.
Chuck collects samples of materials for analysis.
Leif repairs broken equipment in a factory.
Elise takes orders, and sells products to customers.
Shayla teaches others how to use equipment safely

Answers

Answer:

It is Donovan, Chuck, and Shayla. Or 1, 3, and 6. Or A, C, and F.

Explanation:

I just did the instruction on edge. Good luck finishing this year up :)

Answer:

136 is correct!

Explanation:

credits to the other person

a stock analyst wants to use a dividend pricing model to value stock. the analyst believes will pay its first dividend in exactly 15 years, and she is guessing that the dividend will be $10.00 per share at that time. the analyst assumes that dividends will grow by 5% per year going forward after year 15. the required return to hold is estimated to be 12% per year. based on these assumptions, what is the intrinsic value of stock today

Answers

Answer:

P0 = $27.4044 rounded off to $27.40

Explanation:

The constant growth model of dividend discount model (DDM) can be used to calculate the price of the stock today. DDM calculates the price of a stock based on the present value of the expected future dividends from the stock. The formula for price today under constant growth DDM is,

P0 = D0 * (1+g) / (r - g)

Where,

D0 * (1+g) is the dividend expected in Year 1 or next year g is the constant growth rate in dividends r is the discount rate or required rate of return

To calculate the price of the stock today, we firsts need to calculate the price of the stock in year 15 and discount it back to today's value.

As we can see that to calculate the price of the stock today, we use dividend that is expected for the next period or Year 1. Thus to calculate the price of the stock in Year 15, we will use the dividend that will be expected in Year 16.

P15 = D15 * (1+g)  /  (r - g)

P15 = 10 * (1+0.05)  /  (0.12 - 0.05)

P15 = $150 per share

To calculate the price of this stock today, we must discount the Year 15 price to today's price.

P0 = P15 / (1+r)^15

P0 = 150 / (1+0.12)^15

P0 = $27.4044 rounded off to $27.40

Alejandro, Inc. received the following information from its pension plan trustee concerning the operation of the company's defined-benefit pension plan for the year ended December 31, 2016. January 1, 2019 December 31, 2019 Fair value of pension plan assets $4,200,000 $4,500,000 Projected benefit obligation 4,800,000 5,160,000 Accumulated benefit obligation 840,000 1,020,000 Accumulated OCI – (Gains / Losses) -0- (90,000) The service cost component of pension expense for 2016 is $450,000 and the amortization of prior service cost due to an increase in benefits is $60,000. The settlement rate is 10% and the expected rate of return is 10%. What is the amount of pension expense for 2016?

Answers

Answer: $570,000

Explanation:

The amount of pension expense for 2016 is calculated below:

Service cost = $450,000

Add: Interest on projected benefit obligations = 10% × 4,800,000 = $480,000

Less: Expected return on plan assets = 10% × $4,200,000 = $420,000

Add: Amortization of prior service cost = $60,000

Pension expense = $570,000

19. Big Company is preparing a cash budget for the month of April. The following information is available: Cash Balance, March 31, 2020 $11,000 Cash collections from customers in April 43,000 Cash paid for land in April 10,000 Patent amortization expense in April 5,000 Cash paid for merchandise in April 20,000 Cash paid for operating expenses in April 20,000 Cash dividend paid in April 5,000 The minimum cash balance desired is $10,000. What is the deficiency of cash before financing at April 30, 2020

Answers

Answer:

Cash Deficiency = - $11000

Explanation:

To calculate the deficiency of cash at the end of April, we must first calculate the Cash receipts for the month of April and add them to the available cash balance at start of the month and then deduct the cash payments for the month. In this way we can calculate the ending balance for April. Later we can calculate the cash deficiency at the end of April by comparing the actual cash balance at the end of April with the desired cash balance,

Ending Balance = Opening Cash Balance  +  Cash Receipts  -  Cash Payments

Ending Balance - April= 11000  +  43000  -  [10000 + 20000 + 20000 + 5000]

Ending Balance = - $1000

The Cash Deficiency before finance is,

Cash Deficiency = Actual Balance - Desired Balance

Cash Deficiency = -1000 - 10000

Cash Deficiency = - $11000

It is important to remember that when calculating the ending cash balance, we will not consider Patent amortization expense as it is a non cash expense.

What leads to excess demand?
A. More people want a good or service than producers can supply.
B. Prices for a good or service increase more than consumers are willing
to pay.
C. Sellers decrease the prices of their goods or services.
D. The supply of a good or service is equal to the amount consumers want.

Answers

The answer you are looking for is c

Howell Petroleum, Inc., is trying to evaluate a generation project with the following cash flows: Year Cash Flow 0 –$ 40,500,000 1 62,500,000 2 – 15,500,000
a. If the company requires a return of 11 percent on its investments, what is the NPV of the project? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) NPV $
b. Compute the IRRs for this project. (Do not round intermediate calculations and enter your answers as a percent rounded to 2 decimal places, e.g., 32.16. Enter the larger IRR in the first answer box and the smaller IRR in the second answer box. If you can only calculate one IRR, enter it in both boxes to receive partial credit. A negative answer should have a minus sign.) Internal rate of return % Internal rate of return %

Answers

Answer:

A. $3,226,158.59

B. Larger IRR 23.28%

Smaller IRR -68.95%

Explanation:

a. Calculation to determine the NPV of the project

Net Present Value (NPV) = -$40,500,000 + $62,500,000 / (1+.11) - $15,500,000 /( 1+.11)^2

Net Present Value (NPV) = -$40,500,000 + $62,500,000 / 1.11 - $15,500,000 / 1.11^2

Net Present Value (NPV) = $3,226,158.59

Therefore Net Present Value (NPV) of this project is $3,226,158.59

B. Computation for the IRRs for this project

We will be Using excel to compute the IRRs for this project

0 = -$40,500,000 + $62,500,000 / (1+.11) - $15,500,000 /( 1+.11)^2

= -$40,500,000 + $62,500,000 / 1.11 - $15,500,000 / 1.11^2

= $3,226,158.59

Using excel to calculate

A B

1 Year Cash Flow

2 0 -$40,500,000

3 1 $62,500,000

4 2 -$15,500,000

NPV $3,226,158.59

Excel formula NPV(11%,B3:B4)+B2

Larger IRR 23.28%

Excel formula IRR(B2:B4,0%)

Smaller IRR -68.95%

Therefore the IRRs for this project are :

Larger IRR 23.28%

Smaller IRR -68.95%

DeShawn wants to fill out a financial application For post secondary education. What personal Information does DeShawn Most likely need to fill Out the application?
His income
His childhood address
His extracurricular activities
His grade point average in high school.

Answers

Answer:his income

Explanation:

His income should be need to fill out the application.

The following information should be considered:

Since the person wants to fill out the financial application. So here only his income needs to fill so that his earning capacity should be known. The address, extracurricular activities, and the grade point should not be relevant in the given situation.

Therefore we can conclude that His income should be need to fill out the application.

Learn more: brainly.com/question/16115373

24. The following information is available for Geek Manufacturing Company. -- Direct materials price standard is $4.50 per pound. -- Direct materials quantity standard is seven pounds per finished unit. -- Budgeted production is 25,000 finished units. -- 200,000 pounds of direct materials were purchased for $925,000. -- 200,000 pounds of direct materials were used in production. -- 25,600 finished units of product were produced. What is the direct materials price variance

Answers

Answer:

Material price variance  = $25,000 Unfavorable

Explanation:

A material price variance occurs where materials are purchased at a price either lower or higher than the standard price. A favorable variance is recorded where the actual total cost of materials is lower that the standard cost. While an adverse variance implies the opposite

                                                                                                   $

200,000 pounds should have cost (200,000× $4.50)= 900,000

but did cost                                                                         925,000

Material price variance                                                        25,000Unfavorable

Material price variance  = $25,000 Unfavorable

when completing the FAFSA, the student is given an EFC number. what does the EFC mean?

Answers

Expected Family Contribution- it’s the index measure of the families financial strength to determine how much financial aide the school will need to provide.

Answer:expected family contribution

Explanation:

Sual Company purchased a tractor at a cost of $180,000. The tractor has an estimated salvage value of $20,000 and an estimated life of 8 years, or 12,000 hours of operation. The tractor was purchased on January 1, 2019 and was used 2,400 hours in 2019 and 2,200 hours in 2020. What method of depreciation will produce the maximum depreciation expense in 2020

Answers

Answer:

Double-declining balance

Explanation:

Calculation to determine What method of depreciation will produce the maximum depreciation expense in 2020

Based on the information given we would be using the Straight-Line method, Double-declining balance and Units of production to determine the method of depreciation that will produce the maximum depreciation expense in 2020

Straight-Line method =($180,000 ‒ $20,000) / 8 Straight-Line method= $20,000 per year

Double-declining balance= $180,000 × (1/8 × 2)

Double-declining balance= $45,000 for 2019

Double-declining balance= ($180,000 ‒$45,000) × 1/4

Double-declining balance= $33,750 for 2020

Units of production=($180,000 - 20,000) × (2, 200 hours / 12,000 hours)

Units of production=$160,000*0.1833333

Units of production = $29,333 for 2020

Therefore the method of depreciation that will produce the maximum depreciation expense in 2020 is DOUBLE-DECLINING METHOD.

the burning of candle stick is a good example of ____change .(a) temporary (b) permanent (c) conditionally​

Answers

Answer:

Explanation:

Option A temporary is the correct answer

During 2022, Cheyenne Corp. reported cash provided by operations of $699000, cash used in investing of $604000, and cash used in financing of $167000. In addition, cash spent on fixed assets during the period was $243000. Average current liabilities were $572000 and average total liabilities were $1510000. No dividends were paid. Based on this information, what was Cheyenne free cash flow

Answers

Answer:

$456,000

Explanation:

Free cash flow = Cash flow from operating activities - Capital expenditure

Free cash flow = $699,000 - $243,000

Free cash flow = $456,000

So, based on this information, Cheyenne free cash flow is $456,000

Logistics is concerned Multiple Choice with flows of materials, finished products, and information. only with the flow of information, not the flow of materials and products. with the flow of materials to the manufacturer and with the flow of finished products to the consumer, but not with the flow of information. only with the flow of finished goods from the producer to the final consumer.

Answers

Answer:

Option A

Explanation:

Logistics is concerned with the flow of goods (raw material and finished products) to the consumer and the producer.

However, the entire process of logistics involve  Flow of  physical items as well as abstract items inclusive of time, information, particles, and energy

Hence, option A is correct

Tangen Corporation is considering the purchase of a machine that would cost $380,000 and would last for 6 years. At the end of 6 years, the machine would have a salvage value of $80,000. By reducing labor and other operating costs, the machine would provide annual cost savings of $104,000. The company requires a minimum pretax return of 14% on all investment projects. The net present value of the proposed project is closest to:

Answers

Answer: $60,872

Explanation:

First calculate the present value of the cash benefits of this investment:

= Present value of cost savings + present value of salvage value

= (104,000 * Present value interest factor of Annuity,6 years, 14%) + [80,000 / (1 + 14%)⁶]

= (104,000 * 3.8887) + 36,446.92381

= $‭440,872

Net Present value = Present value of cash benefits - Investment cost

= 440,872 - 380,000

= $60,872

Henderson Electronics Corporation manufactures and sells FM radios. Information on the prior year's operations (sales and production Model A1) is presented below: Sales price per unit $30 Costs per unit: Direct material 7 Direct labor 4 Overhead (50% variable) 6 Selling costs (40% variable) 10 Production in units 10,000 Sales in units 9,500 Refer to Henderson Electronics Corporation. Assume that the remaining Model A1 radios can be sold through normal channels or to a foreign buyer for $6 per unit. If sold through regular channels, the minimum acceptable price will be

Answers

Answer:

the minimum acceptable price is $4

Explanation:

The computation of the minimum acceptable price is shown below:

Here the minimum acceptable price would be considered as a variable selling cost i.e. calculated below:

= Selling cost × variable percentage

= $10 × 40%

= $4

hence, the minimum acceptable price is $4

The same would be considered and relevant too

IRR in Excel!(CHAPTER 9) Your company is considering a new project opportunity. It would immediately receive $200. In return, in the next 4 years it will need to pay the following amounts of money: In 1 year: $80 In 2 years: $70 In 3 years: $60 In 4 years: $50 The required annual rate of return is 19%. Answer the following questions: (a) The Internal Rate of Return for this project is . %. (Round your answer to TWO decimal places. Put your answer in percent, NOT in decimals. For example, if your answer is 12.34 percent, then you need to put 12.34, and NOT 0.12)

Answers

Answer:

12.44%

Explanation:

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 with a financial calculator  

cash floe in yer0 = 200

cash flow in year 1 = -80

cash flow in year 2 = - 70

cash flow in year 2 = - 60

cash flow in year 2 = - 40

irr = 12.44%

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.  

Although ZipCar has some routine operating tasks, its rules and regulations are, for the most part, not strict. ZipCar's decision making does not follow a strict chain of command, and first-line customer service agents have the authority to make decisions without management approval. This information primarily indicates that ZipCar lacks ________. a organizational culture b cross-functional teams c bureaucratic characteristics d cost controls e strategic alliances

Answers

Answer: bureaucratic characteristics

Explanation:

From the information given, we can say that ZipCar lacks bureaucratic characteristics. A bureaucratic organization is an organization with several layers of systems and processes and this brings about complexity and delay in decision making as it is hierarchical.

Since ZipCar's decision making does not follow a strict chain of command, and the first-line customer service agents have the authority to make decisions without management approval, this shows that the organization lacks bureaucratic characteristics.

Gourmet Aroma Coffee House has an exclusive contract with Columbia exporters. Two brands of gourmet coffee are imported, Morning Thunder (MT) and Evening Tender (ET). The following data are provided for the current fiscal year: Budgeted Operating Results MT ET MT ET Price per pound $ 40 $ 60 $ 50 $ 56 Variable cost per pound 20 36 24 40 Sales (in pounds) 4,000 4,000 3,960 5,040 The total market was estimated to be 80,000 pounds at the time of budget. The actual total market for the year is 75,000 pounds. What is the total contribution margin sales volume variance

Answers

Answer:

$24,160 favorable

Explanation:

The computation of the total contribution margin sales volume variance is given below:

The Budgeted contribution margin per pound of MT is

= $40 - $20

= $20 per pound

Now the budgeted contribution margin per pound of ET is

= $60 - $30

= $24  per pound

MT's contribution margin sales volume variance is

= (Actual sales quantity - Budgeted sales quantity) × Budgeted contribution margin per pound

= (3960 - 4000) × $20

= $800 Unfavorable

ET's contribution margin sales volume variance is

= (Actual sales quantity - Budgeted sales quantity) × Budgeted contribution margin per pound

= (5,040 - 4000) × $24

= $24,960 favorable

Now the total contribution margin sales volume is

= $800 unfavorable + $24,960 favorable

= $24,160 favorable

Sales $ 79,000 $ 65,000 $ 61,000 $ 57,000 $ 50,000 Cost of goods sold 75,900 50,100 49,800 40,200 30,000 Dollar amounts stated are in thousands. a. Compute trend percentages for the above items taken from the financial statements of Lopez Plumbing over a five-year period. Treat 2017 as the base year. b. State whether the trends are favorable or unfavorable.

Answers

Answer:

This is a two part question and the answer is given in two separate headings.

Explanation:

Trend Percentages

Year                             2021      2020     2019     2018

Sales*                            58%       30%       22%       14%

Cost of Goods Sold**   153%      67%        66%      34%

*Sales is calculated by dividing the difference (between current Sales and Base Sales Year) by the Base Sale Year 2017 * 100. Example for 2018 the percentage is 14% [(57,000 - 50,000) / 50,000 * 100]. The same way other years have been calculated.

**Cost of Goods Sold has been calculated by dividing the difference (between current Cost of Goods Sold and Base Year Cost of Goods Sold) by the Base Year Cost of Goods Sold 2017 * 100. Example for 2018 the percentage is 14% [(40,200 - 30,000) / 30,000 * 100]. The same way other years have been calculated.

Trends Favourable or Unfavourable

It is noted that the trend is unfavourable for the five-year period. This is because the sales have been increasing but in comparison to the Cost of Goods Sold the rise is fairly slow. As shown in the above table where sales have increased by only 58% since its inception. However, the Cost of Goods Sold has increased rapidly and by the last trending year the rise in comparison to the base year 2017 was by 153%.

What is the difference between demand and supply curve? ​

Answers

A demand curve shows the relationship between quantity demanded and price in a given market on a graph. ... A supply schedule is a table that shows the quantity supplied at different prices in the market. A supply curve shows the relationship between quantity supplied and price on a graph.


What would be the effects if a business didn't follow the matching principle?

Answers

Matching principles refers to that the expenses incurred during a period be recorded in the same period in which the related revenues are earned.

If a Business fails to follw the principle It may not be able to create proper financial statements and that may provide an inaccurate current position of the business

Hope it helps

Direct materials purchases are estimated to be $300,000, $360,000 and $450,000 for June, July, and August, respectively. Cash payments are paid such that 60% are paid in the month incurred and 40% are paid in the following month. What are the budgeted cash payments for July and August, respectively

Answers

Answer:

$336,000 and $414,000

Explanation:

The computation of the budgeted cash payments for July and August is shown below:

For July month

= 60% of $360,000 (July) = $216,000

And,

= 40% of $300,000(June)

= $120,000

Total  = $336,000

For August

= 60% of $450,000(Aug)

= $270,000

And,

= 40% of $360,000(July)

= $144,000

Total = $414,000

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