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 1

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


Related Questions

2.
Is marketing always appropriate for political candidates? Why or why not?

Answers

Answer:

Yes, marketing always appropriate for political candidates.

Explanation:

Yes, marketing always appropriates for political candidates.

Political marketing is the process by which ideas are shared with the voters to gain their support. In political campaigns, the candidate uses modern marketing techniques including marketing research and commercial advertising to maximize votes.

Marketing is vital for political candidates. Therefore, the statement is true.

The main aim behind marketing is simply to influence people and ensure that people agree to a particular thing. Political marketing is used to convince the people about one's program when one is elected into a certain position.

Marketing is vital in politics as one can be able to share his views and aspirations with the public. It also ensures transparency.

In conclusion, marketing is always appropriate for political candidates.

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Depreciation Expense on the Heating and Air Conditioning Equipment for the factory of $50,000 is allocated to five departments. The cost-allocation base for this expense is the number of cubic feet, which equals 100,000 cubic feet. Information for five departments is below: Department Square Feet Cubic Feet Department A 15,000 15,000 Department B 5,000 5,000 Department C 30,000 20,000 Department D 20,000 35,000 Department E 10,000 25,000 How much Depreciation Expense is allocated to Department A

Answers

Answer: $7,500

Explanation:

Cost allocation base is Cubic feet which is 100,000 ft³.

Department A has 15,000 ft³ of the 100,000 ft³.

Depreciation is $50,000

Depreciation for Department A is therefore;

= (15,000/100,000) * 50,000

= $7,500

Serge stayed at a bed and breakfast in a mountain town. The bed and breakfast provides food and a comfortable
room for Serge each night after he skis and hikes in the mountains. What term best describes the role of the bed
and breakfast
hospitality
tourism
O sightseeing
recreation

Answers

Answer:

C

Explanation:

The term best describes the role of the bed and breakfast is hospitality. Thus the correct option is A.

What is a Context clue?

Any kind of hint or idea reflects from the statements which helps the reader to understand the clear context in which the word is used refers to a context clue. This clue helps the reader to determine the appropriate meaning.

The relationship between a host and a guest is known as hospitality, and it involves the host's goodwill expressions for the guest as well as providing them with better amenities to enhance their stay.

In the given case, Serge receives a bed and breakfast in a mountain town which provides him comfort and describes the elements of hospitality as a nice gesture from the host to the guest.

Therefore, option A is appropriate.

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Which best describes the Hospitality and Tourism career cluster?
O A group of careers that focus on going from one place to another for business, pleasure, or other reasons.
O A group of careers that focus on the act of traveling, sightseeing, and enjoying activities that are specific to a
location
O A group of careers that focus on being welcoming to guests, such as guests who stay for a meal or who stay
overnight
O A group of careers that focus on providing people with food, a place to stay assistance to travelers, and fun
activities

Answers

Answer: the correct answer is D

Explanation:

Answer:

A group of careers that focus on providing people with food, a place to stay, assistance to travelers, and fun activities.

Explanation:

Which of the following statements are true? Explain.a. A lower allocation to the risky portfolio reduces the Sharpe (reward-to-volatility) ratio.b. The higher the borrowing rate, the lower the Sharpe ratios of levered portfolios.c. With a fixed risk-free rate, doubling the expected return and standard deviation of the risky portfolio will double the Sharpe ratio.d. Holding constant the risk premium of the risky portfolio, a higher risk-free rate will increase the Sharpe ratio of investments with a positive allocation to the risky asset.

Answers

Answer: b. The higher the borrowing rate, the lower the Sharpe ratios of levered portfolios

Explanation:

The formula for the Sharpe ratio = [tex]\frac{Required return on portfolio - Risk free return}{Standard deviation for the portfolio's excess return}[/tex]

With a levered portfolio, money has been borrowed.

Assuming the rate of the money borrowed is r then this rate will need to be subtracted from the required return such that the formula becomes;

= [tex]\frac{Required return on portfolio - borrowing rate - Risk free return}{Standard deviation for the portfolio's excess return}[/tex]

Notice now that as the borrowing rate rises, the numerator for the ratio will be smaller which would lead to a lower ratio when divided by the standard deviation.

You are planning to save for retirement over the next 25 years. To do this, you will invest $730 per month in a stock account and $330 per month in a bond account. The return of the stock account is expected to be 9.3 percent, and the bond account will pay 5.3 percent. When you retire, you will combine your money into an account with a return of 6.3 percent. How much can you withdraw each month from your account assuming a 20-year withdrawal period? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)

Answers

Answer:

The monthly withdrawal will be of  $ 7.823,24  

Explanation:

We solve for the future value of each investment:

stock account:

[tex]C \times \frac{(1+r)^{time} - 1}{rate} = FV\\[/tex]  

C 730

time 300 (25 years x  12 month per year)

rate 0,00775  (9.3% among 12 months)

[tex]730 \times \frac{(1+0,00775)^{300} -1}{0,00775} = FV\\[/tex]  

FV $860.498,28

bond account:

[tex]C \times \frac{(1+r)^{time} -1}{rate} = FV\\[/tex]  

C 330

time 300

rate (5.3% annual among 12 months) 0,004416667

[tex]330 \times \frac{(1+0,00441667)^{300} -1}{0,00441667} = FV\\[/tex]  

FV $205.563,2522  

now, we add them:

860498.28 + 205.563,25 =  $1.066.061,53  

And last, solve for the monthly withdrawal of this sum:

[tex]PV \div \frac{1-(1+r)^{-time} }{rate} = C\\[/tex]  

PV  $1.066.061,53  

time 240  (20 years x 12 months)

rate 0,00525  (6.3% among 12 months)

[tex]1066061,53 \div \frac{1-(1+0,00525)^{-240} }{0,00525} = C\\[/tex]  

C  $ 7.823,244  

which adjective best describes you at work? a.unique b.orderly

Answers

Answer:

B

Explanation:

being unique can be good at work but making sure you're organized doing your job is vital.

TeleGlobal is an American firm producing TV sets. TeleGlobal imports TV set components from Taiwan and assemb them domestically. Suppose that in the United States, a TV set sells for $500 and that 80% of the TV set's value comes from the value of the imported components. The United States imposes a 30% tariff on TV sets and a 10% tariff on the TV set's components. Assume that costs of producing components are the same in the United States a Taiwan. Based on the information provided, the effective rate of protection that TeleGlobal receives from the tariff is:__________.
a. -17.5%
b. 70.0%
c. 110.0%
d. 24.4%
e. 47.5%

Answers

Answer:

c. 110.0%

Explanation:

Effective Rate of Protection (ERP) = (t1 - at2) / (1 - a)

Where  t1: Nominal tariff rate on imported final product = 30% = 0.3

t2: Nominal tariff rate on imported input = 10% = 0.1

a: (Value of imported input / Value of finished good) = 80% = 0.8

ERP = (t1 - at2) / (1 - a)

ERP = 0.3 - (0.8*0.1) / (1 - 0.8)

ERP = 0.3 - 0.08 / 0.2

ERP = 0.22 / 0.2

ERP = 1.1

ERP = 110%

An apartment building in your neighborhood is for sale for $140,000. The building has four units, which are rented at $500 per month per unit. The tenants have long-term leases that expire in 5 years. Maintenance and other expenses for upkeep are $8000 annually. A new university is being built in the vicinity and it is expected that the building could be sold for $160,000 after 5 years. Part 1: What is the IRR for this investment? Part 2: Should the investment be accepted if you have a MARR of 12%?

Answers

Answer:

1) IRR = 13.61%

2) Since the NPV is positive ($8,464.72), the project should be accepted.

Explanation:

initial investment = -$140,000

NCF years 1 to 4 = ($500 x 4 x 12) - $8,000 = $16,000

NCF year 5 = $16,000 + $160,000 = $176,000

using a financial calculator, the IRR = 13.61%

if the discount rate is 12%, then the project's NPV is:

NPV = -$140,000 + $16,000/1.12 + $16,000/1.12² + $16,000/1.12³ + $16,000/1.12⁴ + $176,000/1.12⁵ = $8,464.72

John discovered his company's accountant was "skimming" money from the business. The accountant agreed to pay John a one-time payment of $25,000 not to report the skimming to company officials. The accountant promised she would pay the money back when she could. John accepted the money and never reported what he knew. A year later the accountant was fired when the accountant’s actions were discovered, she was also prosecuted for theft. The payment to John was never discovered. Which statement is correct?

Answers

Answer:

There are no options listed, but what I can tell you for sure is that John's actions were both unethical and illegal.

What John did is unethical because it is not moral and it goes against all the principles that guide professional conduct. John also did something illegal because he was an accomplice in committing fraud against the company. He knowingly benefited from the accountant's illegal actions, and that is basically the legal definition of an accomplice to a crime.

Assume the November transactions for Camindo Co. are as follows:
Received cash of $60,000 from investors in exchange for capital stock.
Provided services of $16,300 on account.
Purchased supplies on account $750.
Received cash of $11,800 from clients for services previously billed.
Received $6,250 for services provided from clients who paid cash.
Paid $600 on account for supplies that had been purchased.
Paid $3,380 for a one-year insurance policy.
Paid the following expenses: wages, $7,800; utilities, $1,000; rent, $3,750.
Paid dividends of $2,300 to stockholders.
Record the transactions, using the integrated financial statement framework that follows:

Assets = Liabilities + Stockholders' Equity
Cash Accounts Receivable Supplies Prepaid Insurance Accounts Payable Capital Stock Retained Earnings
a. $ $
b. $ $
c. $ $
d. $ $
e. $ $
f. $ $
g. $ $
h. $ $
i. $ $
Bal $ $ $ $ $ $ $
Calculate the November 30 cash balance and the amount of net income for November for Hoover Co.
Ending cash balance $
Net income
$
Prepare a multiple-step income statement for Surry Co. from the following data for the year ended December 31, 2016.
Sales $915,000
cost of merchandise sold $670,000
administrative expenses $30,000
interest expense $12,000
rent revenue $19,000
sales returns and allowances $55,000
selling expenses $120,000
Hide
Multiple-step income statement
Surry Co.
Income Statement
For the Year Ended December 31, 2016
Revenue from sales:
Administrative expenses
Cost of merchandise sold
Gross profit
Income from operations
Sales
Selling expenses
Correct 5
$
Correct 6
Gross profit
Income from operations
Interest expense
Less: Sales returns and allowances
Rent revenue
Selling expenses
Correct 7
Correct 8
Net sales
$
Correct 10
Administrative expenses
Cost of merchandise sold
Income from operations
Interest expense
Less: Sales returns and allowances
Rent revenue
Correct 11
Correct 12
Administrative expenses
Gross profit
Income from operations
Rent revenue
Sales
Selling expenses
Correct 13
$
Correct 14
Operating expenses:
Cost of merchandise sold
Gross profit
Less: Sales returns and allowances
Rent revenue
Sales
Selling expenses
Correct 16
$
Correct 17
Administrative expenses
Cost of merchandise sold
Gross profit
Income from operations
Rent revenue
Sales
Correct 18
Correct 19
Total operating expenses
Correct 21
Administrative expenses
Cost of merchandise sold
Gross profit
Income from operations
Interest expense
Rent revenue
Correct 22
$
Correct 23
Other income:
Administrative expenses
Cost of merchandise sold
Gross profit
Rent revenue
Sales
Selling expenses
Correct 25
$
Correct 26
Other expense:
Administrative expenses
Interest expense
Less: Sales returns and allowances
Rent revenue
Sales
Selling expenses
Correct 28
Correct 29
Correct 30
Net income
$
Given the following list of accounts, calculate Total Assets:
Accounts Receivable $ 10,000
Capital Stock 20,000
Cash 25,300
Equipment 16,800
Fees Earned 44,400
Miscellaneous Expense 17,800
Rent Expense 3,250
Retained Earnings 7,850
Salaries Expense 15,400
Wages Expense 15,000
a. $54,600
b. $40,050
c. $52,100
d. $55,300
Use the following information to determine Total Stockholders' Equity:
Total Assets $ 45,000
Total Liabilities 18,000
Total Stockholders' Equity x
Total Retained Earnings 5,000
a. $27,000
b. $58,000
c. $40,000
d. $32,000
summary of the cash receipts and cash payments for a specific period of time is a(n):
a. income statement.
b. balance sheet.
c. statement of cash flows.
d. retained earnings statement.
During 2015, Trinder Corporation had an increase in total assets of $80,000 and an increase in total liabilities of $60,000. Assuming that capital stock increased by $8,000 and no dividends were paid, calculate Trinder's net income or net loss for 2015.
a. Net income of $72,000
b. Net income of $12,000
c. Net loss of $20,000
d. Net income of $28,000
Which of the following is true about the cost principle?
a. It reports the revenues earned by a company for a period with the expenses incurred in generating the revenues.
b. It assumes that a company will continue in business indefinitely.
c. It initially records assets in the accounting records at their purchase price.
d. It limits the economic data recorded in an accounting system to data related to the activities of that company.
The payment of $20,000 for expenses was incorrectly recorded by Elite Co. as an increase in cash of $20,000 and a decrease in retained earnings of $20,000. What is the effect of this error on the accounting equation?
a. Total assets will exceed total liabilities and stockholders' equity by $40,000. {C}
b. Total assets will exceed total liabilities and stockholders' equity by $20,000.
c. The error will not affect the accounting equation.
d. Total assets will be less than total liabilities and stockholders' equity by $40,000.


Answers

Answer:

1.                                     Surry Co.

                                 Income Statement

                    For the Year Ended December 31, 2016

Sales                                                                $915,000

Less: Sales retiurns and allowances              $55,000

Net Sales                                                         $860,000

Cost of merchandise sold                              $670,000

Gross profit                                                      $190,000

Less: Administrative expenses    $30,000  

Selling expenses                           $120,000  $150,000

Operating Profit                                               $40,000

Other Income and expenses

Rent revenue                                                    $19,000

                                                                          $59,000

Less: Interest expense                                     $12,000

Net Profit                                                           $47,000

2)  Total assets = Accounts receivable + Cash + equipment = $10000 + $25,300 + $16,800

Total assets = $52,100

3) Total assets = Total Liabilities + Stockholders' equity

$45,000 = $18,000 + Stockholders' equity

Stockholders' Equity = $45,000 - $18,000

Stockholders' Equity = $27,000

Note: retained earning is part of the stock holders' equity

4) The summary of the cash receipts and cash payments for a specific period of time is a(n) is Statement of Cash Flows

5) Increase in total assets = Increase in total liabilities + Increase in stockholders’ equity

$80,000 = $60,000 + (Increase in common stock + increase in retained earnings)

$80,000 = $60,000 + ($8000 + Increase in retained earnings)

Increase in retained earnings = $80,000 - $60,000 - $8,000

Increase in retained earnings = $12,000

As no dividend has been paid,  Increase in net income of Trinder = Increase in retained earnings = $12,000

6) Cost principle

It initially records assets in the accounting records at their purchase price.

7) Total assets will exceed total liabilities and stockholders' equity by $40,000.

For the error, cash on the asset side will increase by $20000 and the retained earnings will decrease by $20000 from their current balances. The asset side will exceed the total of the liability and equity side by $20,000 - ($20,000) = $40,000

Your annual sales are $217,000. The sales are spread evenly over four quarters except that sales in the first quarter are double any other quarter. What are your sales in the first quarter of the year?

Answers

Answer:

86,800

Explanation:

Answer:

it’s 86800

Explanation:

Andreas Broszio​ (Geneva). Andreas Broszio just started as an analyst for Credit Suisse in​ Geneva, Switzerland. He receives the following quotes for Swiss francs against the dollar for​ spot, 1 month​ forward, 3 months​ forward, and 6 months forward. Spot exchange​ rate: Bid rate SF1.2573​/$ Ask rate SF1.2599​/$ ​1-month forward 10 to 15 ​3-months forward 14 to 22 ​6-months forward 20 to 30 The current​ one-year U.S.​ T-Bill rate is 4.1%. a. Calculate outright quotes for bid and ask and the number of points spread between each. b. What do you notice about the spread as quotes evolve from spot toward 6​ months?

Answers

Answer:

The answer is below

Explanation:

a) The spread is the difference between the ask and bid price, it is given by:

Spread = ask - bid

The outright quotes are given as:

1 - month forward:

Bid = 1.2573 + 0.0010 = 1.2583

Ask = 1.2599 + 0.0015 = 1.2614

3 - month forward:

Bid = 1.2573 + 0.0014 = 1.2587

Ask = 1.2599 + 0.0015 = 1.2621

1 - month forward:

Bid = 1.2573 + 0.0020 = 1.2593

Ask = 1.2599 + 0.0030 = 1.2629

                                                      Bid                             Ask                    Spread

1 - month forward:                         1.2583                      1.2614                 0.0031

3 - month forward:                        1.2587                      1.2621                 0.0034

6 - month forward:                        1.2593                     1.2629                 0.0036

b) The spread widen as it spot moves to 6 - month, this can lead to a thinner trading volume.

Perpetual Inventory Using LIFO The following units of a particular item were available for sale during the calendar year: Jan. 1 Inventory 4,000 units at $40 Apr. 19 Sale 2,500 units June 30 Purchase 4,500 units at $44 Sept. 2 Sale 5,000 units Nov. 15 Purchase 2,000 units at $46 The firm maintains a perpetual inventory system. Determine the cost of goods sold for each sale and the inventory balance after each sale, assuming the last-in, first-out method. Present the data in the form illustrated in Exhibit 4. Under LIFO, if units are in inventory at two or more different costs, enter the units with the LOWER unit cost first in the Inventory Unit Cost column.

Answers

Answer:

Jan. 1 Inventory 4,000 units at $40

Apr. 19 Sale 2,500 units

June 30 Purchase 4,500 units at $44

Sept. 2 Sale 5,000 units Nov. 15

Purchase 2,000 units at $46

Cost of goods sold under LIFO (last in, first out):

April 19 sale = 2,500 units x $40 = $100,000

Inventory on hand after April 19 sale:

Jan. 1 Inventory 1,500 units at $40

September 2 sale = (4,500 units x $44) + (500 units x $40) = $218,000

Inventory on hand after September 2 sale:

Jan. 1 Inventory 1,000 units at $40 = $4,000

Total COGS = $318,000

Ending inventory = (1,000 x $40) + (2,000 x $46) = $132,000

The following production and average cost data for two levels of monthly production volume have been supplied by a company that produces a single product: Production Volume Component 950 units 750 units Direct materials $17.00 per unit $17.00 per unit Direct labor $39.61 per unit $50.17 per unit Manufacturing overhead $18.08 per unit $20.10 per unit Round your answers to the nearest dollar. Fill in the blank without $ sign or comma or period, e.g., 12345 The approximate total cost to manufacture 850 units is:

Answers

Answer:

68204

Explanation:

The computation of total cost is shown below:-

The Total cost of 950 units

= 950 units × (17 + 39.61 + 18.08)

= 950 units × 74.69

= 70955.50

now,

The total cost of 750 units

= 750 units × (17 + 50.17 + 20.10)

= 750 units × 87.27

= 65452.5

So,

Variable cost per unit

= (Total cost at highest activity - Total cost at lowest activity) ÷ (Highest activity - Lowest activity)

= (70955.5 - 65452.50) + (950 units - 750 units)

= 5503 ÷ 200 units

= 27.515 per unit

And

Fixed cost

= Total cost at 750 Units - Variable cost at 750 units

= 65452.5 - (750 × 27.515)

= 65452.5 - 20636.25

= 44816.25

Hence,

Total manufacture cost of 850 units

Total Manufacturing cost = Variable cost + Fixed cost

=(850 × 27.515) + 44816.25

= 23387.75 + 44816.2

= 68204

Fluffy Pet Groomingdeposits all cash receipts on the day when they are received and all cash payments are made by check. At the close of business on June 30, its Cash account shows a $14,811 debit balance. Fluffy Pet Grooming's June 30 bank statement shows $14,472 on deposit in the bank. Prepare a bank reconciliation for Fluffy Pet Grooming using the following information: a. Outstanding checks as of June 30 total $2,261. b. The June 30 bank statement included a $75 debit memorandum for bank services. c. Check No. 919, listed with the canceled checks, was correctly drawn for $789 in payment of a utility bill on June 15. Fluffy Pet Grooming mistakenly recorded it with a debit to Utilities Expense and a credit to Cash in the amount of $798. d. The June 30 cash receipts of $2,534 were placed in the bank's night depository after banking hours and were not recorded on the June 30 bank statement. What is the adjusted bank balance

Answers

Answer:

cash account reconciliation:

cash account balance                            $14,811

- bank fees                                                 ($75)

+ error in recording check No. 919              $9

reconciled bank account                     $14,745

bank account reconciliation:

bank account balance                          $14,472

- outstanding checks                            ($2,261)

+ deposits in transit                               $2,534

reconciled bank account                     $14,745

Candlewood LLC started business on September 1, and it adopted a calendar tax year. During the year, Candlewood incurred $6,500 in legal fees for drafting the LLC's operating agreement and $3,000 in accounting fees for tax advice of an organizational nature, for a total of $9,500 of organizational costs. Candlewood also incurred $30,000 of preopening advertising expenses and $24,500 of salaries and training costs for new employees before opening for business, for a total of $54,500 of startup costs. The LLC wants to take the largest deduction available for these costs. If required, round any division to six decimal places and use in subsequent computations. Round your final answers to the nearest dollar. How much can Candlewood deduct as organizational expenses

Answers

Answer:

deduction for organizational expenses = $5,000

Explanation:

Since the total startup costs are over $50,000 then the company's deduction will be lower. Generally speaking, a company can deduct up to $5,000 in organizational an startup costs ($5,000 each). But if the costs are over $50,000, then your deduction will be reduced by $1 for each dollar over that threshold.

In this case, organizational costs were $9,500, so they can deduct $5,000 during the first year and $4,500 will be amortized over the next 15 years. Startup costs are $54,500, which means that they can only deduct $5,000 - ($54,500 - $50,000) = $500 during the first year. The remaining $54,000 must be amortized over a 15 year period. Total deduction during the first year = $5,000 + $500 = $5,500

Possible causes for price and efficiency variances. You have been invited to interview for an internship with an international food manufacturing company. When you arrive for the interview, you are given the following information related to a fictitious Belgian chocolatier for the month of June. The choco-latier manufactures truffles in 12-piece boxes. The production is labor intensive, and the delicate nature of the chocolate requires a high degree of skill.ActualBoxes produced 10,000Direct materials used in production 2,150,000 gActual direct material cost 60,200 euroActual direct manufacturing labor-hours 1,100Actual direct manufacturing labor cost 12,650 euroStandardsPurchase price of direct materials 0.03 euro/gMaterials per box 200 gWage rate 12 euro/hourBoxes per hour 10Please respond to the following questions as if you were in an interview situation:1. Calculate the materials efficiency and price variance and the wage and labor efficiency variances for the month of June.2. Discuss some possible causes of the variances you have calculated. Can you make any possible connection between the material and labor variances

Answers

Answer:

Explanation:

Actual Boxes produced 10,000

Direct materials used in production 2,150,000 g

Actual direct material cost 60,200 euro

Actual direct manufacturing labor-hours 1,100

Actual direct manufacturing labor cost 12,650 euro

Standards

Purchase price of direct materials 0.03 euro/g

Materials per box 200 g

Wage rate 12 euro/hour

Boxes per hour 10

1) materials price variance = (actual price - budgeted price) × actual quantity = (0.028 - 0.03) × 2,150,000 = -4,300 € favorable variance

materials efficiency variance = (actual quantity - budgeted quantity) × standard price = (2,150,000 - 2,000,000) × 0.03 = 4,500 € unfavorable

labor price variance = (actual rate - standard rate) x actual hours = (11.50 - 12) x 1,100 = -550 € favorable variance

labor efficiency variance = (actual hours - standard hours) x standard rate = (1,100 - 1,000) x 12 = 1,200 € unfavorable

2) Since the materials price variance is favorable, i can assume that they purchased a lower quality materials. That resulted in more labor hours required to produce chocolates + more materials needed to produce the same amount of chocolates. Sometimes when you save money by purchasing cheaper materials or hiring unskilled labor, total costs will increase because their efficiency is lower.

A manufacturing plant produces and markets two product lines: surfboard equipment and sailboard equipment. An example of indirect cost for the surfboard equipment line is the ________. Group of answer choices beverages provided daily in the plant break room for the entire staff research and development cost for the surfboard equipment material used to make the surfboard salaries of the clerical staff that work in the company administrative offices sales and marketing expenses incurred for both products

Answers

Answer:

The correct answer is: Salaries of the clerical staff that work in the company administrative offices.

Explanation:

To begin with, the concept known as "indirect costs", in the field of business and accounting, are refered to those costs that are not directly implicated or accountable to a cost object. That means that they could be either variable or fixed costs and that the most common ones are related to the administration, personnel and security costs of the company. They are understand it to be the ones that are not directly linked to the product itself, like the raw materials that are needed for the production, but even though that, they are needed for the proper maintance of the company and its factories.

Blossom Corporation had income from continuing operations of $10,895,300 in 2020. During 2020, it disposed of its restaurant division at an after-tax loss of $194,400. Prior to disposal, the division operated at a loss of $321,800 (net of tax) in 2020 (assume that the disposal of the restaurant division meets the criteria for recognition as a discontinued operation). Blossom had 10,000,000 shares of common stock outstanding during 2020. Prepare a partial income statement for Blossom beginning with income from continuing operations. (Round earnings per share to 2 decimal places, eg. 1.48.)
BLOSSOM CORPORATION
Income Statement (Partial) $

Answers

Answer and Explanation:

The preparation of the partial income statement is presented below:

                                     Blossom Corporation

                                    Income Statement (Partial)

                                          For the Year 2020

Particulars                                                            Amount (in $)

Income from continuing operations                     10,895,300

Income from discontinued operations:  

Less:

Loss from disposal of Restaurant net of tax                 -194,400  

Loss from the operation of discontinued                     -321,800  

Total expense                                                                -516,200

Net income                                                                 10,379,100

Earning per share  

Income from continued operations (10,895,300 ÷10,000,000)  $1.09

Loss from discontinued operations (516,200 ÷ 10,000,000)      ($0.05)

Earning per share  $1.04

Susan’s high school offers classes in which she can take a test and gain college credit.

Answers

ok thank you for you response I will contact the other workers to see what we can do

According to the offer, these classes are part of the advanced placement program. Thus, the correct option is (A).

A college-level course created for high school students is an Advance Placement (AP) course.

The College Board launched Advanced Placement in the United States and Canada. AP provides high school students with undergraduate university-level coursework and tests.

AP allows students to handle college-level work while still in high school, whether they learn online or in the classroom.

Therefore, the correct option is "A".

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This question is incomplete, the complete question is:

Susan’s high school offers classes in which she can take a test and gain college credit. These classes are part of the ____________________ program.

A. Advance Placement.

B. Advance High School.

C. International Baccalaureate Program

If throughout an accounting period the fees for legal services paid in advance by clients are recorded in an account called Unearned Legal Fees, the end-of-period adjusting entry to record the portion of those fees that has been earned is: Multiple Choice Debit Cash and credit Legal Fees Earned. Debit Cash and credit Unearned Legal Fees. Debit Unearned Legal Fees and credit Legal Fees Earned. Debit Legal Fees Earned and credit Unearned Legal Fees. Debit Unearned Legal Fees and credit Accounts Receivable.

Answers

Answer:

The correct option: Debit Unearned Legal Fees and credit Legal Fees Earned

Explanation:

An UNEARNED FEES can be defined as the amount of money a company or an organization receives from their customer in advance for the services the company or the organization has not yet rendered which is why unearned fees is often recorded as a liability in the balance sheet until when the service has been rendered by the company to the customer before it will be reported as asset in the balance sheet while LEGAL FEES EARNED on the other hand is in form of an income statement account that help to show and report the amount of money or revenue amount that was been earned for service rendered to the customer.

fees fees fees fees fees fees

On January 1, 2021, Kat Corp. granted an employee an option to purchase 60,000 shares of Kat's $5 par common stock at $20 per share. The options became exercisable on December 31, 2022, after the employee completed two years of service. The option was exercised on January 10, 2023. The market prices of Kat's stock were as follows: January 1, 2021, $30; December 31, 2022, $50; and January 10, 2023, $45. An option pricing model estimated the value of the options at $8 each on the grant date. For 2021, Kat should recognize compensation expense of: a. $ 0. b. $ 240,000. c. $ 300,000. d. $ 600,000

Answers

Answer:

b. $ 240,000

Explanation:

Calculation for what Kat should recognize as compensation expenses

Using this formula

Compensation expenses= (Purchase shares ×Value of options)/ Years of Service

Let plug in the formula

Compensation expenses=(60,000 shares

x $8 per option) / 2 years of service

Compensation expenses=480,00/2 years of service

Compensation expenses= = 240,000

Therefore what Kat should recognize as compensation expenses is 240,000

Which investment has the least liquidity?
property
stocks
a savings account
a 401k

Answers

Answer:

D ON EDGE 2020

Explanation:

The investment that has the least liquidity in the options is property.

What does it mean when an asset is liquid?

Liquidity measures the speed and the ease at which an asset can be converted to cash. The most liquid asset is money. On the other hand, before property can be liquidated, it would take a long time.

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your able to save $100 from your paycheck . how could you distribute the money between your 3saving goals above ?

Answers

what are the 3 saving goals ?

Bruce Church, Inc. is a company engaged in extensive commercial farming in Arizona and California. A provision of the Arizona Fruit and Vegetable Standardization Act requires that all cantaloupes grown in Arizona "be packed in regular compact arrangement in closed standard containers approved by the supervisor." Arizona, through its agent Pike, issued an order prohibiting Bruce Church from transporting uncrated cantaloupes from its range in Parker, Arizona, to nearby Blythe, California, for packing and processing. It would take many months and $200,000 for Bruce Church to construct a processing plan int Parker. Further, Bruce Church had $700,000 worth of cantaloupes ready for transportation. Bruce Church filed suit in federal district court challenging the constitutionality of the Arizona statutory provision on shipping cantaloupes. The court issued an injunction (essentially saying the statute was not constitutional) against the enforcement of the act on the grounds that it was an undue hardship on interstate commerce. Answer the following questions: 1. What is the Commerce Clause? 2. Will the Arizona regulation withstand Commerce Clause scrutiny? Why or why not?

Answers

Answer:

1. What is the Commerce Clause?

The Commerce Clause refers to the power held by Congress to regulate interstate commerce. Individual states can regulate commerce that takes place within their territory, but they cannot regulate trade between entities from their state and entities from other states.

2. Will the Arizona regulation withstand Commerce Clause scrutiny? Why or why not?

This is an actual court case and the US Supreme Court ruled against Arizona's regulation because it interferes with interstate commerce. The cantaloupes that Bruce Church produced were supposed to be sold in California, that means that 2 states are involved. The Commerce Clause applies whenever trade between 2 states are involved. An individual state's regulations cannot result in a burden for businesses engaged in interstate commerce.

Sheridan Decorating uses a job order cost system to collect the costs of its interior decorating business. Each client’s consultation is treated as a separate job. Overhead is applied to each job based on the number of decorator hours incurred. Listed below are data for the current year. Estimated overhead $1,040,000 Actual overhead $1,039,800 Estimated decorator hours 40,000 Actual decorator hours 39,500 The company uses the account Operating Overhead in place of Manufacturing Overhead and the account Service Contracts in Process in place of Work in Process. Compute the predetermined overhead rate. Predetermined overhead rate

Answers

Answer:  $26 per hour

Explanation:

The Predetermined rate is used by the company to apportion overhead to Work in process inventory and is calculated before production starts and for this reason uses estimated figures.

Predetermined Overhead rate = Estimated overhead/ Estimated decorator hours

= 1,040,000/ 40,000

= $26 per hour

Asset management ratios are important - firms need to manage assets efficiently because capital obtained to acquire those assets is expensive. These ratios include the: (1) Inventory turnover ratio, (2) Days sales outstanding, (3) Fixed assets turnover, and (4) Total assets turnover. The inventory turnover ratio indicates how many times during the year inventory is -Select- and restocked. Its equation is: Excess inventory is unproductive and represents an investment with a -Select- rate of return. An alternative definition of the inventory turnover ratio replaces sales in the numerator with -Select- . The rationale for this measurement is that inventory is carried at cost, so sales in the numerator overstates the true inventory turnover ratio. The days sales outstanding (DSO) ratio is also called the average collection period (ACP). Its equation is:

Answers

Answer:

Throughout the overview section following table, the definition including its instance supplied is defined.

Explanation:

The asset turnover ratio reflects how much inventory is consumed and restocked throughout the year. Excess inventory becomes counterproductive and constitutes a low-return investment. An alternate interpretation including its inventory turnover ratio substitutes the cost of products delivered towards revenue in the numerator.Compared to the conditions around which the company prices its products, the DSO may even be measured. This will suggest a need to step up the accumulation of receivables unless the pattern has been growing and credit policy just hasn't improved. Because of age, there may be issues understanding this calculation, specifically whenever an older organization in comparison to something like a newer business.

2. The buyer's prepaid expense is the seller's
revenue

Answers

Answer:

what do you mean by The buyer's prepaid expense is the seller's

revenue

Explanation:

so Prepaid items are essentially a service to the buyer by the lender. The lender collects funds including, but not limited to, property taxes and hazard insurance premiums which are deposited into an escrow account with the lender.

3.Griffin Corporation has decided to alter their dividend policy starting next year. They just paid out $1.75 per share in dividends and are planning a major expansion over the next 4 years. They have announced that they will not pay any dividends during this expansion period. Starting in year 5, they will resume their historical dividend payout of $1.75 a share. They plan on increasing this dividend by 3% each year, thereafter. If shareholders require a 12% return on this stock, what should the stock be selling for in the market

Answers

Answer:

$12.36

Explanation:

Div₀ = $1.75

Div₁ = $0

Div₂ = $0

Div₃ = $0

Div₄ = $0

Div₅ = $1.75

Div₆ = $1.8025

first we must determine the terminal value at year 5 = Div₆ / (Re - g) = $1.8025 / (12% - 3%) = $20.03

now we must discount the future dividends using Re = $1.75/1.12⁵ + $20.03/1.12⁵ = $0.99 + $11.37 = $12.36

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