Beginning work in process inventory: Units in beginning work in process inventory500 Materials costs$ 7,800 Conversion costs$ 9,100 Percent complete with respect to materials85% Percent complete with respect to conversion55% Units started into production during the month7,000 Units transferred to the next department during the month6,100 Materials costs added during the month$ 102,700 Conversion costs added during the month$ 184,400 Ending work in process inventory: Units in ending work in process inventory1,400 Percent complete with respect to materials60% Percent complete with respect to conversion50% The cost per equivalent unit for materials for the month in the first processing department is closest to:

Answers

Answer 1

Answer:

$15.76

Explanation:

beginning WIP 500 units

materials 85% complete, so 15% added during the period (EUP during current month = 75 units)

conversion costs 55% complete, so 45% added during the period (EUP during current month = 225 units)

units started 7,000

units transferred out 6,100

units started and transferred out = 6,100 - 500 = 5,600 (EUP = 5,600 units)

ending WIP 1,400 units

materials 60% complete (EUP = 840 units)

conversion costs 50% complete (EUP = 700 units)

materials cost for the month = $102,700

total EUP for the month = 6,515 units

total cost per EUP for materials = $102,700 / 6,515 = $15.7636 ≈ $15.76


Related Questions

True or false is public disclosure laws are laws that require companies to provide full information about their products

Answers

Answer:

True

Explanation:

Public disclosure entails making information or data easily accessible and available to all interested parties. Public disclosure may be in the form of statements released to the general public through media,  publication in an official bulletin, website, or special report document.

Public disclosure laws are regulations requiring businesses to provide full information about their products. The information provided includes ingredients or components of a product and any hazards that may arise from its usage. Public disclosure laws exist to protect consumers.  

Which people would make up a flight crew? (Select all that apply.)
O captain
flight engineer
O avionic mechanic
O co-pilot

Answers

captain, co pilot, and i think that’s it

Jamie's Motor Home Sales currently sells 1,100 Class A motor homes, 2,200 Class C motor homes, and 2,800 pop-up trailers each year. Jamie is considering adding a mid-range camper and expects that if she does so she can sell 1,500 of them. However, if the new camper is added, Jamie expects that her Class A sales will decline to 850 units while the Class C camper sales decline to 2,000. The sales of pop-ups will not be affected. Class A motor homes sell for an average of $140,000 each. Class C homes are priced at $59,500 and the pop-ups sell for $5,000 each. The new mid-range camper will sell for $42,900. What is the erosion cost of adding the mid-range camper

Answers

Answer:

$46,900,000

Explanation:

Calculation for the erosion cost of adding the mid-range camper

Erosion cost = [(1,100 - 850) × $140,000] + [(2,200 -2,000) × $59,500]

Erosion cost =(250×$140,000)+(200×$59,500)

Erosion cost =$35,000,000+$11,900,000

Erosion cost = $46,900,000

Therefore the erosion cost of adding the mid-range camper will be $46,900,000

Why do companies frequently expand their business operations into other countries?

Answers

C ompanies frequently expand their business operations into other countries because it is cost effective. ... The demand for something in another country may be higher than the demand for something in your country as well so it would be good to sell it elsewhere.


Markets can be characterized by the lifepan of the
assets traded. The market for assets with
a life of less than One
year is

Answers

Answer:

Money markets

Explanation:

The money market is a formal exchange market that brings together lenders and borrowers of short-term debt securities. The money market facilitates governments and corporates to sell short-term securities to meet their cash flow shortages.

Money markets enable institutional and retail investors with excess cash flow to invest in quality short-term investments. The money markets provide investors with options for investments and diversification.

Tickets Now contracts with the producer of Riverdance to sell tickets online. Tickets Now charges each customer a fee of $4 per ticket and receives $10 per ticket from the producer. Tickets Now does not take control of the ticket inventory. Average ticket price for the event is $150. How much revenue should Tickets Now recognize for each Riverdance ticket sold? Group of answer choices $14 because both the fee from the customer and the producer are earned $150 because the $140 is cost of goods sold paid to the Riverdance producer None of the above $186 because the $140 is cost of goods sold paid to the Riverdance producer $4 because the $10 from the producer is similar to a negative cost of goods sold

Answers

Answer:

The correct option: $14 because both the fee from the customer and the producer are earned

Explanation:

Based on the information given we were told that Tickets Now charges each of their customer a fee amount of $4 per ticket in which they receives the amount of $10 per ticket from the producer which means that the amount of revenue Tickets should Now recognize for each Riverdance ticket they sold will be $14 ($10 per ticket +$4 per ticket) because both the fee from the customer and the producer are earned.

The following information pertains to Windsor Solar Panels, Inc.
July 1 Sold $128,000 of solar panels to Wildhorse Company with terms 3/15, n/30. Windsor uses the gross method to record cash discounts. Windsor estimates allowances of $1,500 will be honored on this sale.
12 Sold $82,000 of solar panels to Novak Corp. with terms of 4/10, n/60. Windsor expects no allowances related to this sale.
18 Novak Corp. paid Windsor for its July 12 purchase.
20 Wildhorse calls to indicate that the panels purchased on July 1 work well, but the color is not quite right. Windsor grants a credit of $2,100 as compensation.
29 Wildhorse Company paid Windsor for its July 1 purchase.
31 Windsor expects allowances of $5,340 to be grated in the future related to solar panel sales in July.
Prepare the necessary journal entries for Larkspur. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.)
Date Account Titles and Explanation Credit Debit
July 18

Answers

Answer:

Windsor Solar Panels, Inc.

Date        Account Titles and Explanation             Debit       Credit

July 1       Accounts Receivable (Wildhorse Co.) $128,000

              Sales Revenue                                                  $128,000

To record the sale of solar panels, terms 3/15, n/30.

July 12    Accounts Receivable (Novak Corp.)     $82,000

              Sales Revenue                                                   $82,000

To record the sale of solar panels, terms  4/10, n/60.

July 18   Cash Account                                       $78,720

             Cash Discount                                        $3,280

             Accounts Receivable (Novak Corp.)                 $82,000

To record the receipt of payment from Novak Corp.

July 20 Sales Allowances                                   $2,100

            Accounts Receivable (Wildhorse Co.)                $2,100

To record the credit allowance granted to Wildhorse Company.

July 29 Cash Account                                     $125,900

            Accounts Receivable (Wildhorse Co.)                $125,900

To record the receipt of payment from Wildhorse Company

July 31  "No Entry"

Explanation:

Windsor Solar Panels, Inc. will record the above journal entries to initially record the business transactions that take place within the period.  These journal entries determine the accounts to be debited and the ones to be credited in the general journal.

cite three real life situations where quadratic equations are illustrated. Formulate quadratic equations out of these situations then describe each.​

Answers

Answer:

I want to know the sides of a pizza if the width is 9 inches larger than the height and the area is 250 squared inches.

My brother wants to know how long his bed is if it has an area of 2m and the width is .5m larger than the height.

My father wants to know whats the size of a football field if the area is 57,600 square feet given that the length is 200 ft larger than the width.

Explanation:

To solve this you just have to think on the unknown value and represent it as "X" in the first problem we do not know the length or width but we have a values given between them, so if "x" is the height then the width becomes "x+9" so those two values multiplied become the area.

[tex]x(x+9)=250\\x^{2} +9x=250\\x^{2} +9x-250=0\\[/tex]

With this you just keep solving the others.

My brother wants to know how long his bed is if it has an area of 2m and the width is .5m larger than the height.

2m as an area and the height is "x"

[tex]x(x+-5)=2\\x^{2} +.5x=2\\x^{2} +.5x-2=0\\[/tex]

My father wants to know whats the size of a football field if the area is 57,600 square feet given that the length is 200 ft larger than the width.

57,600 is the area and width will be "x"

[tex]x(x+200)=57,600\\x^{2} +200x=57,600\\x^{2} +200x-57,600=0\\[/tex]

Sydney Retailing (buyer) and Troy Wholesalers (seller) enter into the following transactions.May 11 Sydney accepts delivery of $31,500 of merchandise it purchases for resale from Troy: invoice dated May 11; terms 3/10, n/90; FOB shipping point. The goods cost Troy $21,105. Sydney pays $635 cash to Express Shipping for delivery charges on the merchandise.12 Sydney returns $1,500 of the $31,500 of goods to Troy, who receives them the same day and restores them to its inventory. The returned goods had cost Troy $1,005.20 Sydney pays Troy for the amount owed. Troy receives the cash immediately.(Both Sydney and Troy use a perpetual inventory system and the gross method.)1. Prepare journal entries that Sydney Retailing (buyer) records for these three transactions.2. Prepare journal entries that Troy Wholesalers (seller) records for these three transactions.

Answers

Answer and Explanation:

The Journal entries are prepared below:-

1. Merchandise inventory Dr, $31,500

         To Accounts payable $31,500

(Being purchase of inventory on the account is recorded)

2. Merchandise inventory Dr, $635

          To Cash $635

(Being cash paid is recorded)

3. Accounts payable Dr, $1,500

            To Merchandise inventory $1,500

(Being return inventory is recorded)

4. Accounts payable Dr, $30,000

       To Merchandise inventory $900 ($30,000 × 3%)

       To Cash $29,100 ($30,000 × 97%)

(Being cash paid is recorded)

b. 1. Accounts receivable Dr, $31,500

                 To Sales $31,500

(Being sales is recorded)

2. Cost of goods sold Dr, $21,105

                  To Merchandise inventory $21,105

(Being cost of goods sold is recorded)

3. Sales return and allowances Dr, $1,500

             To Accounts receivable $1,500

(Being returns is recorded)

4. Merchandise inventory Dr, $1,005

To cost of goods sold $1,005

(Being returned goods is recorded)

5. Cash Dr, $29,100

   Sales discounts Dr, $900

                To Accounts receivable $30,000

(Being cash received is recorded)

Financial Statements of a Manufacturing Firm The following events took place for Focault Inc. during July 20Y2, the first month of operations as a producer of road bikes: Purchased $598,700 of materials Used $514,900 of direct materials in production Incurred $444,000 of direct labor wages Applied factory overhead at a rate of 70% of direct labor cost Transferred $1,218,900 of work in process to finished goods Sold goods with a cost of $1,185,400 Sold goods for $2,121,900 Incurred $509,700 of selling expenses Incurred $189,700 of administrative expenses a. Prepare the July income statement for Focault. Assume that Focault uses the perpetual inventory method. Focault Inc. Income Statement For the Month Ended July 31, 20Y2 $ $ Selling and administrative expenses: $ Total selling and administrative expenses $ b. Determine the inventory balances at the end of the first month of operations. Materials inventory, July 31 $ Work in process inventory, July 31 $ Finished goods inventory, July 31 $

Answers

Answer and Explanation:

The Preparation of the July income statement for Focault is shown below:-

Focault Inc.

Income Statement

For the Month Ended July 31

Particulars                              Amount

Sales                                        $2,121,900

Cost of goods sold                 $1,185,400

Gross profit                             $936,500

Selling and administrative expenses:  

Selling expenses             $509,700

Administrative expenses $189,700

Total selling and administrative

expenses                                 $699,400

Net operating income              $237,100

b. The computation of inventory balances at the end of the first month of operations is shown below:-

Particulars                                                Amount

Materials inventory, July 31                    $83,800

($598,700 - $514,900)  

Work in process inventory, July 31       $50,800

($514,900 + $444,000 + ($444,000 × 70%) - $1,218,900)  

Finished goods inventory, July 31          $33,500

($1,218,900 - $1,185,400)

Company X classifies the total transportation costs paid to deliver goods to customers as a mixed cost with respect to the units sold. During the current year, the units sold have decreased unexpectedly, but are still within the relevant range. Which of the following statement is (are) correct about the transportation costs? Group of answer choices The per unit transportation costs increase as the units sold decrease. The total transportation costs increase proportionally to the decrease of units sold. The per unit variable component of transportation costs remains constant. The per unit transportation costs decrease proportionally to the decrease of units sold. The total transportation costs decrease proportionally to the decrease of units sold.

Answers

Answer:

The per unit transportation costs increase as the units sold decrease.

The per unit variable component of transportation costs remains constant.

Explanation:

mixed costs are costs that share both a fixed component and a variable one, e.g. transportation costs generally are mixed because depreciation, insurance and sometimes even maintenance costs are fixed, while gasoline and drivers' wages are variable.

If total units transported decrease, then the fixed part of transportation costs will increase on a per unit basis. Even if the variable part remains stable, total costs per unit will still increase.

We can plug in some numbers:

Fixed expenses = $1,000 per month

variable costs = $2 per package

total packages sent during month 1 = 500

total costs = $1,000 + ($2 x 500) = $2,000

costs per unit = $4

if suddenly the number of packages delivered drops to 300

total costs = $1,000 + ($2 x 300) = $1,600

costs per unit = $5.33

a 40% decrease in the number of packages delivered resulted in a 33.33% increase in costs per unit delivered.

A luxury bathtub manufacturer offered scented bubble bath foams and massage coupons as a gimmick when their bathtubs did not sell. Their bubble foam became famous among some women and led to a line of exclusive bath products for women. They established shops in various regional locations and roped in celebrities to market their products to enhance sales. Now its products are sold through retail outlets and online sites throughout the world. Which of the following is accurate?a. Roping in celebrities to market their products was an emergent strategy.b. Creating a sub-brand that offered exclusive bath products for women was an emergent strategy.c. Establishing shops in regional locations was an emergent strategy.d. Creating a worldwide presence through retail outlets and online sites was an emergent strategy.e. Offering scented bubble bath foams and massage coupons was an emergent strategy.

Answers

Answer:

Option B: Creating a sub-brand that offered exclusive bath products for women was an emergent strategy.

Explanation:

You are faced with the probability distribution of the HPR on the stock market index fund given in Spreadsheet 5.1 of the text. Suppose the price of a put option on a share of the index fund with exercise price of $110 and time to expiration of 1 year is $12, and suppose the risk-free interest rate is 6% per year. You are contemplating investing $107.55 in a 1-year CD and simultaneously buying a call option on the stock market index fund with an exercise price of $110 and expiration of 1 year. What is the probability distribution of your dollar return at the end of the year

Answers

Answer:

Follows are the solution to this question:

Explanation:

The price of one share plus one choice for the index fund is $112. Its distribution of HPR probabilities on the portfolio is:  

[tex]\boxed{\left \begin{array}{cccc} \text{economy states} & \text{Probability}& \text{Endig price+Put+Dividend}&HPR\\ Excellent &0.25& \$ 131.00& \frac{(131-112)}{112} = 17\% \\Good &0.45&\$ 114.00& \frac{(114-112)}{112} = 1.8 \% \\poor &0.25& \$ 113.00& \frac{(113.50 -112)}{112} = 1.3 \% \\ Crash&0.5& \$ 112.00& \frac{(112-112)}{112} = 0.0 \% \end{array}\right}[/tex] The chances of dollar return distributions on the CD plus call option can be defined in the attached file please find it:

Use the following data to compute total manufacturing costs for the month:
Sales commissions $ 11,800
Direct labor 40,600
Indirect materials 16,200
Factory manager salaries 8,200
Factory supplies 10,000
Indirect labor 7,300
Depreciation—office equipment 6,000
Direct materials 41,500
Corporate office salaries 43,500
Depreciation—factory equipment 8,500
a) $150,100.
b) $132,300.
c) $50,200.
d) $90,800.
e) $61,300.

Answers

Answer:

$132,300

Explanation:

The total manufacturing costs for the month can be calculated as follows

Direct labor + indirect materials + factory manager salary + indirect labour + direct materials + depreciation on factory equipment

= 40,600 + 16,200 + 8,200 + 10,000 + 7,300 + 41,500 + 8,500

= $132,300

Hence the total manufacturing costs if $132,300

The following is a portion of the current assets section of the balance sheets of Avanti's, Inc., at December 31, 2020 and 2019: 12/31/20 12/31/19 Accounts receivable, less allowance for bad debts of $9,887 and $17,439, respectively $173,948 $239,842
Required:
a. If $11,722 of accounts receivable were written off during 2020, what was the amount of bad debts expense recognized for the year? (Hint Use a T-account model of the Allowance account, plug in the three amounts that you know, and solve for the unknown) Bad debt xpemse
b. The December 31, 2020, Allowance account balance includes $3,094 for a past due account that is not likely to be collected. This account has not been written off (1) If it had been written off, will there be any effect of the write-off on the working capital at December 31, 2020?

Answers

Answer:

Avanti's, Inc.

Bad Debts Expense = $4,170

Explanation:

a) Data:

Current assets section of the balance sheets of

Avanti's, Inc.,

at December 31, 2020 and 2019:   12/31/20       12/31/19

Accounts receivable,                      $183,835    $257,281

less allowance for bad debts of        $9,887       $17,439

Balance of Accounts receivable    $173,948    $239,842

Allowance for bad debts account

Account Details            Debit           Credit

Balance, 12/31/19                             $17,439

Accounts receivable  $11,722

Balance, 12/31/20         9,887

Bad debt expense                              4,170

Journal Entries:

Debit Bad Debts Expense $4,170

Credit Allowance for Bad Debts $4,170

To record bad debts expense for the period.

The FOMC has instructed the FRBNY Trading Desk to purchase $820 million in U.S. Treasury securities. The Federal Reserve has currently set the reserve requirement at 5 percent of transaction deposits. Assume U.S. banks withdraw all excess reserves and give out loans. a. Assume also that borrowers eventually return all of these funds to their banks in the form of transaction deposits. What is the full effect of this purchase on bank deposits and the money supply? b. What is the full effect of this purchase on bank deposits and the money supply if borrowers return only 95 percent of these funds to their banks in the form of transaction deposits? (For all requirements, enter your answers in billions. Round your final answers to 2 decimal places. (i.e., 5,500,000,000 should be entered as 5.50).)

Answers

Answer: See explanation

Explanation:

a. . Assume also that borrowers eventually return all of these funds to their banks in the form of transaction deposits. What is the full effect of this purchase on bank deposits and the money supply?

Based on the above scenario, there'll be an increase in bank deposits and money supply by $16.4 billion.

= (1/5%) × $820 million

= (1/0.05) × $820 million

= 20 × $820 million

= 16,400,000,000

= 16.4 billion

b.What is the full effect of this purchase on bank deposits and the money supply if borrowersreturn only 95 percent of these funds to their banks in the form of transaction deposits?

This will lead to an increase in the bank deposits and money supply by $8.2 billion

= [1/(0.05+(1-0.95)] × $820 million

= [1/0.05+0.05] × $820 million

= (1/0.1) × $820 million

= 10 × $820 million

= $8.2 billion

Item7 1.25 points Return to questionItem 7Item 7 1.25 points In 1898, the first Green Jacket Golf Championship was held. The winner’s prize money was $230. In 2018, the winner’s check was $2,640,000. a. What was the annual percentage increase in the winner’s check over this period? (Do not round intermediate calculations and enter your answer as a percent rounded to 2 decimal places, e.g., 32.16.) b. If the winner’s prize increases at the same rate, what will it be in 2056? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 1,234,567.89.)

Answers

Answer:

a. 8.10%

b.  $50,930,776.45

Explanation:

a. The 2018 prize money can be expressed as a compounded amount of the 1898 amount in the manner;

2,640,000 = 230 * ( 1 + rate) ^ 120 years

Year 2018 - 1898 = 120 years

Solving for rate;

2,640,000/230 =  ( 1 + rate) ^ 120 years

( 1 + rate) = (2,640,000/230) ^ 1/120

1 + rate = 1.081016

rate = 0.0810

= 8.10%

b. Number of periods = 2056 - 2018

= 38 years

= 2,640,000 * ( 1 + 8.10%) ^ 38

= $50,930,776.45

Questions for the Opening Vignette Why is it important for IRS and for U.S. state governments to use data warehousing and business intelligence (BI) tools in managing state revenues? What were the challenges the state of Maryland was facing with regard to tax fraud? What was the solution they adopted? Do you agree with their approach? Why? What were the results that they obtained? Did the investment in BI and data warehousing pay off? What other problems and challenges do you think federal and state governments are having that can benefit from BI and data warehousing? What We Can Learn from

Answers

Answer:

I have typed each answer under it's corresponding question for easier understanding.

Explanation:

1. Why is it important for IRS and for U.S. state governments to use data warehousing and business intelligence (BI) tools in managing state revenues?

using Bi tools allows for better analysis and this woiuld make understanding and governance to be easier for the government. revenues can be very complex and difficut to understand but business intelligence tools can make it easier.

2. What were the challenges the state of Maryland was facing with regard to tax fraud?

the state of maryland was having issues with tax fraud  due to fraudulent returns and they were having problems detecting and investigating this because of how time consuming the process was.

3. What was the solution they adopted?

As a solution the state used a data warehouse from teradata. this gave them the opportunity to be able to identify and trace data that showed patterns of fraudulent returns. priority was made to go after refund fraud.

4. Do you agree with their approach? Why?

yes i agree with their approach. the reason is because the use of this tools in tracing tax fraud was an efficient way of tracing the problem and through the results appropriateways on how to combat the problem would be adopted.

5. What were the results that they obtained? Did the investment in BI and data warehousing pay off?

through the use of these tools the state was able to recover about 7 million dollars. therefore the investment paid off.

6. What other problems and challenges do you think federal and state governments are having that can benefit from BI and data warehousing?

some other problems that the government is having which can benefit  from these tools are

a. voter fraud

b. medical usage

c. other forms of tax issues.

QUESTIONS: What is the state’s role in enforcing federal drug laws? Even in states where marijuana is legal, many large employers have company-wide policies that prohibit the hiring of anyone who tests positive for recent marijuana use. How do you think Congress should respond to protect the rights of citizens to sell and use marijuana in states where it is legalized while protecting the interests of employers? Given this complex dynamic and the legal theory of preemption, do you think marijuana is really legal in the states in which it is legalized? Why or why not

Answers

Answer:

States have a high duty to adhere to the federal laws and state rule as well, wherever it is applicable. But in case the state has unique requirement, it may enact and enforce its own law which suits the local population rather than use of federal law. When it comes to federal drug laws, the states have a responsibility to work along with the federal authorities and government to make sure that the laws are in place. This includes not bringing about conflicting laws.

Congress should allow the employers to set their own rules. For example, if an employer does not allow employees to drink during working hours, there is no problem with it. Similarly if an employer chooses not to hire anyone with visible tattoo on their body, then that is completely employers’ discretion. Similarly if the employers have company wide policy to avoid marijuana, then that is employers’ business. There are many NGOs where the employers do not allow smoking or recruit smokers. There is nothing wrong with it. Now, unless an employee has medical justification for consuming marijuana, the employer should be within their right to decide on action on the employee. This is why Congress should not interfere in the employer-employee relationship.  

Given that in absolute conflict, the federal laws trump the state laws, marijuana is not legal in any of the states even if the state law permits it. The only reason the US Government is not taking action against recreational marijuana in the mentioned states is because it is too cumbersome and the outcome is not that significant. There is not a great deal of state benefit by arresting the farmers growing marijuana or the people distributing it. Thus it is still illegal but the government is not acting upon it.

(c) Which of the following statements are true? (You may select more than one answer. Single click the box with the question mark to produce a check mark for a correct answer and double click the box with the question mark to empty the box for a wrong answer. Any boxes left with a question mark will be automatically graded as incorrect.) If a customer orders more frequently, but orders the same total number of units over the course of a year, the customer margin under activity based costing will decrease. unanswered If a customer orders more frequently, but orders the same total number of units over the course of a year, the product margin under a traditional costing system will decrease. unanswered If a customer orders more frequently, but orders the same total number of units over the course of a year, the customer margin under activity based costing will be unaffected. unanswered If a customer orders more frequently, but orders the same total number of units over the course of a year, the product margin under a traditional costing system will be unaffected. unanswered

Answers

Answer:

Customer and Product Margin under Activity-based Costing and Traditional Costing

True Statements:

1. If a customer orders more frequently, but orders the same total number of units over the course of a year, the customer margin under activity based costing will decrease.

2. If a customer orders more frequently, but orders the same total number of units over the course of a year, the product margin under a traditional costing system will be unaffected.

Explanation:

Customer Margin is the difference between the total revenue generated from a customer minus the acquisition and service costs.   In the above instance, the customer margin decreases because of the costs of servicing the customer's frequent orders.  Customer service costs are usually higher with more frequent orders, when activity-based costing is employed because frequent orders increase the activity level and the associated costs.

Product Margin is the profit margin generated per product.   It is the markup on the cost of the product.  It shows the difference in amount between the selling price and the manufacturing cost.  Frequent orders cannot change the product margin under the traditional costing technique unlike it does with the activity-based costing technique.

Answer:

Customer and Product Margin under Activity-based Costing and Traditional Costing

Explanation:gey

The 2017 Annual Report of Tootsie Roll Industries contains the following information. (in millions) December 31, 2017 December 31, 2016 Total assets $930.9 $920.1 Total liabilities 197.1 208.6 Net sales 515.7 517.4 Net income 80.7 67.2 Compute the following ratios for Tootsie Roll for 2017. (a) Asset turnover (Round answer to 3 decimal places, e.g. 0.851 times.) enter the asset turnover rounded to 4 decimal places times (b) Return on assets (Round answer to 2 decimal places, e.g. 4.87%.) enter the return on assets in percentages rounded to 2 decimal places % (c) Profit margin on sales (Round answer to 2 decimal place

Answers

Answer:

a. 0.557 times

b. 8.72%

c. 0.16

Explanation:

a. Asset turnover = Net sales ÷ Average total assets

We will calculate the average total asset first

Average total asset = [Beginning total assets - ending total assets)] / 2

= [(930.9 + 920.1)] / 2

= 925.5

Asset turnover = 515.7/925.5

= 0.557 times

b. Return on assets = Net income/Average total assets

= 80.7/925.5

= 0.087196

= 0.087196 × 100

= 8.72%

c. Profit margin on sales = Net income/Net sales

= 80.7/515.7

= 0.16

For the next fiscal​ year, you forecast net income of and ending assets of . Your​ firm's payout ratio is Your beginning​ stockholders' equity is and your beginning total liabilities are . Your​ non-debt liabilities such as accounts payable are forecasted to increase by . Assume your beginning debt is . What amount of equity and what amount of debt would you need to issue to cover the net new financing in order to keep your​ debt-equity ratio​ constant? The Tax Cuts and Jobs Act of 2017 temporarily allows​ 100% bonus depreciation​ (effectively expensing capital​ expenditures). However, we will still include depreciation forecasting in this chapter and in these problems in anticipation of the return of standard depreciation practices during your career. The amount of equity to issue will be

Answers

Answer:

Since the numbers are missing, I looked for a similar question:

"you forecast net income of $50,000 and ending assets of $500,000. Your firm's payout ratio is 10%. Your beginning stockholders equity is $300,000 and your beginning total liabilities are $120,000. Your non-debt liabilities such as accounts payable are forecasted to increase by $10,000. What is you net new financing needed for next year?"

we must first determine the debt to assets ratio = $120,000 / ($300,000 + $120,000) = 0.2857

since total assets are expected to be $500,000, then total liabilities + equity will also = $500,000 (basic accounting equation)

since debt to equity ratio should remain constant, then:

total liabilities = $500,000 x 0.2857 = $142,850

total equity = $500,000 - $142,850 = $357,150

we can verify our calculations:

old debt to equity ratio = $120,000 / $300,000 = 0.4

new debt to equity ratio = $142,820 / $357,150 = 0.4

since your current equity = $300,000, you will need to raise $57,150

your current liabilities + future accounts payable = $120,000 + $10,000 = $130,000, therefore, you will need to issue debt for $142,850 - $130,000 = $12,850

Is some number of occupational illnesses and injuries an acceptable part of doing business? Why or why not? Explain your answers.

Answers

Answer:

Explanation:

No injury or illness is ever an acceptable part of doing business. It reflects poorly on the company if they don't take the proper steps to prevent illness and injury. OSHA works hard to make sure work places are safe, and levy large fines if they don't meet safety requirements. In addition, if an injury or illness occurs the company can be sued, depending on the severity, the company could go out of business.

Vivian Books buys books and magazines directly from publishers and distributes them to grocery stores. The wholesaler expects to purchase the following inventory. April May June Required purchases (on account) $ 106,000 $ 126,000 $ 138,000 Vivian Books’s accountant prepared the following schedule of cash payments for inventory purchases. Vivian Books’s suppliers require that 90 percent of purchases on account be paid in the month of purchase; the remaining 10 percent are paid in the month following the month of purchase. Required a. Complete the schedule of cash payments for inventory purchases by filling in the missing amounts. b. Determine the amount of accounts payable the company will report on its pro forma balance sheet at the end of the second quarter.

Answers

Answer:

A.

April $102,400

May $124,000

June $136,800

B. $13,800

Explanation:

a. Calculation to Complete the schedule of cash payments for inventory purchases

April May June

Payment for current accounts payable

$95,400 $113,400 $124,200

Payment for previous accounts payable

$7,000 $10,600 $12,600

Total Budgeted payments for inventory

$102,400 $124,000 $136,800

Workings:

Payment for current accounts payable

April 95,400

May 126,000*90% =113,400

June 138,000*90=124,200

Payment for previous accounts payable

April 7,000

May 106,000*10%=10,600

June 126,000*10%=12,600

b. Calculation to Determine the amount of accounts payable that the company will report on its pro forma balance sheet

Accounts payable amount=$ 138,000 June purchase amount x 10% to be paid in July

Account payable amount=$13,800

Therefore the amount of accounts payable the company will report on its pro forma balance sheet at the end of the second quarter will be $13,800

Item1 Time Remaining 2 hours 44 minutes 44 seconds02:44:44 Item 1Item 1 Time Remaining 2 hours 44 minutes 44 seconds02:44:44 On April 1, Garcia Publishing Company received $19,080 from Otisco, Inc. for 36-month subscriptions to several different magazines. The company credited Unearned Fees for the amount received and the subscriptions started immediately. Assuming adjustments are only made at year-end, what is the adjusting entry that should be recorded by Garcia Publishing Company on December 31 of the first year

Answers

Answer and Explanation:

The journal entry is shown below:

Unearned revenue $4,770

      To fees earned $4,770

(Being the adjusting entry is passed)

The calculation is shown below:

= Received amount ÷ total months × calculated months

= $19,080 ÷ 36 months × 9 months

= $4,770

Hence, the above entry should be recorded and the same is to be considered

Ms. Shaver, a single taxpayer, has $213,000 taxable income, which includes a $19,580 qualified dividend from Benbow Inc. Use Tax rates for capital gains and qualified dividends. Required: Compute her income tax on this dividend assuming that on the basis of Ms. Shaver’s instruction, Benbow made a $19,580 direct deposit into her bank account. Compute her income tax on this dividend assuming that on the basis of Ms. Shaver’s instruction, Benbow reinvested the dividend in additional Benbow shares.

Answers

Answer:

Reinvested will be "$ 2,937". The further explanation is given below.

Explanation:

According to the IRS, on either the order of the corresponding lender, the cash dividend earned or reinvested seems to be taxable during the same year.

Income tax on dividend will be:

⇒  [tex]19,580\times 15 \ percent[/tex]

⇒  [tex]2,937[/tex] ($)

When the amount is reinvested, the income tax will be:

⇒  [tex]19,580\times 15 \ percent[/tex]

⇒  [tex]2,937[/tex] ($)

For a Windows laptop, what is the best way to save power when the computer will not be used for an extended period?

A. Sleep the system
B. Turn off by power button
C. Use battery power
D. Hibernate the system

Answers

Answer:

b turn off by power button

A local government operates on a calendar-year basis. Prepare journal entries to record the following transactions and events for calendar year 2018.
1. On February 1, 2018, borrowed $400,000 on tax anticipation notes (TANs). The TANs will be repaid with 1.0 percent interest on January 31, 2019.
2. To prepare for issuing financial statements for 2018, accrue interest on the TANs through December 31, 2018
3. Invested $100,000 in a certificate of deposit (CD) on April 1, 2018. The CD, which pays interest of 0.8 percent, will mature on September 30, 2018.4. The CD matured on September 30, 2018.

Answers

Answer:Please find answers in explanation column

Explanation:

1. Journal to record Short term borrowing

Date                 Account title                             Debit                  Credit

Feb. 1, 2018     Cash                                         $400,000

Tax anticipation notes payable                                                   $400,000

2.Journal to record  accrued interest payable on TAN)

Date                 Account title                             Debit                  Credit

Dec. 31, 2018   Expenditures – interest            $3,666.67  

Accrued interest payable                                                            $3,666.67  

Calculation :Accrued interest=  Principal x rate x period (time)

$400,000 x 1% x 11/12= $3,666.67  

3. Journal to record investment in  CD

Date                 Account title                             Debit                  Credit

April 1, 2018       Investments                            $100,000

                            Cash                                                                    $100,000

4.Journal To record redemption of CD with interest

Date                 Account title                             Debit                  Credit

Sept. 30, 2018          Cash                       $100,400

                               Investments                                                    $100,000

Cash Revenues – interest income                                                      $400

Calculation

Accrued Interest

Principal x rate x period (time= )100, 000 x 0.8 %x 6/12)= $400

Cash = Investment + interest= $100,000 + $400 = $100,400

Page 4 of 17
Please read and answer each question carefully.
Summa
4. Which of the following is a contract?
A) O An Insurance policy
B) O A repair order
C) O Both of the above
D) O None of the above
automotive indu
enges and tem
ching your head
<< Previous Page
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reading this co
elf as to how y
5, and just mig!

Answers

Answer:

C. Both of the above

Explanation:

Insurance policy and repair order are both contracts.

The insurance policy is an agreement between the insurer (person or company) and the policyholder (the person who takes the cover). On the other hand, the repair order is also a contract because it is an agreement between the company who will provide the service repair and the customer who will receive the service.

As long as both parties consent to the agreement, are capable of doing what is asked in the agreement and that the agreement is legal, then it is considered a contract.

​Corporation, a manufacturing​ company, is analyzing its cost structure in a project to achieve some cost savings. Which of the following statements​ is/are correct? I. The cost of the direct materials in ​'s products is considered a variable cost. II. The cost of the depreciation of ​'s plant machinery is considered a variable cost because uses an accelerated depreciation method for both book and income tax purposes. III. The cost of electricity for ​'s manufacturing facility is considered a fixed​ cost, even if the cost of the electricity has both variable and fixed components.

Answers

Answer:

The cost of the depreciation of plant's machinery is considered a variable cost because machinery uses an accelerated depreciation method for book and income tax purposes

Explanation:

A variable cost is an expense that is proportional to the production output. That is variable costs increase or decrease with respect to a company's production. This cost rise as production rises and falls as production falls. Costs of raw materials and packaging are examples of variable costs.

Here,

Corporation, a manufacturing​ company, is analyzing its cost structure in a project to achieve some cost savings.

The cost of the depreciation of plant's machinery is considered a variable cost because machinery uses an accelerated depreciation method for book and income tax purposes

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