Hãy tính chi phí bình quân ? Chi phí biên ?

Answer: $800 less than standard for the achieved level of activity

Explanation:

A flexible budget variance refers to the difference that occurs between the results that are gotten by a flexible budget model and the actual results gotten.

Since the flexible-budget variance is $800 favorable for unit-related costs, this indicates that costs were $800 less than standard for the achieved level of activity.

Therefore, the correct option is D.

Answer:

$46,500

Explanation:

Accounting equation is stated as :

Assets = Equity + Liabilities

therefore,

Equity = Assets - Liabilities

Equity at Beginning of the Period :

Equity = Assets - Liabilities

           = $78,000 - $42,000

           = $36,000

Equity at end of the Period

Closing Equity Balance = Opening Balance + Net Income - Dividends

                                       = $36,000 + $15,500 - $5,000

                                       = $46,500

Answer:

demand curve for product J would shift rightwards or outwards

If X is a normal good, an increase in income would shift the demand curve rightwards or outwards

Explanation:

Substitute goods are goods that can be used in place of another good.

If the price of product L increases, the quantity demanded of product L declines. this is line with the law of demand

According to the law of demand, the higher the price, the lower the quantity demanded and the lower the price, the higher the quantity demanded.

Consumers would then shift to the consumption of the close substitute. As a result, there would be an increase in the demand for product J. This would lead to a rightward or outward shift of the demand curve for product J

Normal goods are goods that are goods whose demand increases when income increases and falls when income falls

Since X is a normal good, when income increases, the demand for good X increases. this would shift the demand curve outward

Answer:

a. Dr Bad Debts Expense $2,700

Cr Allowance for doubtful accounts $2,700

b. $5000

Explanation:

(a) Prepare the adjusting journal entry to record bad debt expense for the year.

Debit Bad Debts Expense [($420,000 x 1%) – $1,500] $2,700

Credit Allowance for doubtful accounts $2,700

(b) If the allowance for doubtful accounts had a debit balance of $800 instead of a credit balance of $1,500, determine the amount to be reported for bad debt expense​

Bad debt expense = $4200 + $800 = $5000

Answer:

a) 10

Explanation:

Calculation to determine Approximately how many salespeople does Splash World need to service 1000 accounts

First step is to determine the selling time

Using this formula

Selling time=Number of customers *Sales calls per year*Hours per sales call

Let plug in the formula

Selling time=1000 * 5 *2 hours

Selling time= 10,000 hours

Second step is to determine the number of hours they used to sell

Hours to sell= (40 hours per wweek* 50 weeks)*1/2

Hours to sell = 2000 hours per year*1/2

Hours to sell= 1000 hours per year.

Now let determine how many salespeople does Splash World need to service 1000 accounts

Number of salespeople=10,000 hours /1000 hours per year

Number of salespeople=10

Therefore Approximately how many salespeople does Splash World need to service 1000 accounts will be 10 salespeople

Answer:

Haha

Hula ko delete yan

Basta akin ibang language haha

Answer:

I need your help

Loraine ano nga ulit pass ng acc ko na heavengrace70

Sorry nalimutan ko eh hehe

Answer:

Cordell Inc.

a. Events that result in revenue or expense recognition:

Performed services on account for $81,000.

Paid $59,000 cash for other operating expenses.

Performed services for $19,000 cash

Recognized $2,900 of accrued utilities expense at the end of the year.

b. Events that affect the Statement of Cash Flows:

Received $59,000 cash from the issue of common stock.

Paid a $5,900 cash dividend to the stockholders.

Collected $65,000 of the accounts receivable.

Paid $59,000 cash for other operating expenses.

Performed services for $19,000 cash

b. The amount of the net income reported on the 2018 income statement is:

= $38,100.

Explanation:

a) Data and Analysis:

Cash $59,000 Common stock $59,000

Accounts Receivable $81,000 Service Revenue $81,000

Cash Dividend $5,900 Cash $5,900

Cash $65,000 Accounts receivable $65,000

Operating $59,000 Cash $59,000

Cash $19,000 Service Revenue $19,000

Utilities Expense $2,900 Utilities Payable $2,900

Revenue:

Accounts Receivable $81,000

Cash                           $19,000  $100,000

Expenses:

Operating          $59,000

Utilities Expense $2,900           $61,900

Net income                                 $38,100

Answer:

1400

Explanation:

The concept par value bond refers to a bond that may be redeemed for its face value.  From the coupon nominal annual rate of 8%, it means the coupon is 4% for half of the year is higher than the effective yield of 3% for 6 month period. As such, the bond sells at a higher premium price.

As a result, the minimum yield rate that contributes to the potential of the bond being called is computed at the initial conceivable call date, which is precisely 15 years after the date of purchase, because it is the most unfavorable period for the bondholder if the call occurs. As a result, the par value X fulfills the following condition:

[tex]1722.25 = 0.04*X*a_{|30|3\%|}+\dfrac{X}{1.03^{30}}[/tex]

Making X the subject:

[tex]X = \dfrac{1722.25}{0.04*a_{|30|3\%|}+1.03^{-30}}[/tex]

Using financial Calculator:

X = 1400.01

X ≅ 1400

Answer:

1.$25

2. Deluxe $13,000

Basic $5,500

Explanation:

1. Calculation to determine the company's cost of technical support per customer service call.

Using this formula

Cost of technical support per customer service call = Expected cost / Expected customer service call

Let plug in the formula

Cost of technical support per customer service call = $150,000 / 10,000

Cost of technical support per customer service call = $25 per customer service call

Therefore the company's cost of technical support per customer service call is $25 per customer service call

2. Calculation to Assign technical support costs to each model using activity based costing

Model Activity Rate (a) Cost driver quantity incurred (b) Allocated Cost (a*b)

Deluxe $25 *520calls = $13,000

Basic $25* 220 calls = $5,500

Therefore the technical support costs assign to each model using activity based costing (ABC) is:

Deluxe $13,000

Basic $5,500

Answer:

Logen Construction

a. Standard hours for July Production = 3,350

b. Actual hourly wage rate = $18.25

c. Direct labor variances:

i. Labor Rate Variance = $827.50 U

ii. Labor Efficiency Variance = $720 F

iii. Total Labor Variance = $107.50 U

Explanation:

a) Data and Calculations:

Direct labor hours per frame = 5 hours

Standard hourly labor rate = $18

Standard direct labor cost per frame = $90 ($18 * 5)

Number of frames produced in July = 670

Actual direct labor hours = 3,310

Actual wages earned by workers = $60,407.50

a. Standard hours for July Production = Actual production unit multiplied by standard hours per unit

= 3,350 (670 * 5) hours

b. Actual hourly wage rate = Actual direct labor cost divided by actual direct labor hours

= $18.25 ($60,407.50/3,310)

c. Direct labor variances:

i. Labor Rate Variance = Standard direct labor rate - Actual direct labor rate * Actual direct labor hours

= $827.50 U ($18 - $18.25) * 3,310

ii. Labor Efficiency Variance = Standard direct labor hours - Actual direct labor hours * Standard Direct Labor Rate

= $720 F (3,350 - 3,310) * $18

iii. Total Labor Variance = Standard Direct Labor Cost - Actual Direct Labor Cost

= $107.50 U ($60,300 - $60,407.50)

Answer:

a. Price 1 year later = $810

b. Annual rate of return on the bond = -24.53%

c. Since -24.79% is lower than -24.53% obtained part b, this implies that annual rate of return is slightly less than our part b answer.

d. Annual real rate of return on the bond = -26.73%

Explanation:

a. If the bond has a yield to maturity of 10.7% 1 year from now, what will its price be at that time? (Do not round intermediate calculations. Round your answer to nearest whole number.)

This can be calculated as follows:

Price 1 year later = Coupon rate * Par value / Yield to maturity * (1 - 1 / (100% + Yield to maturity)^Years to maturity) + Par value / (100% + Yield to maturity)^Years to maturity = 7.3% * 1000 / 10.7% * (1 - 1 / (100% + 10.7%)^9) + 1000 / (100% + 10.7%)^9 = $810

b. What will be the annual rate of return on the bond? (Do not round intermediate calculations. Enter your answer as a percent rounded to 2 decimal places. Negative amount should be indicated by a minus sign.)

This can be calculated as follows:

Annual rate of return on the bond = (Price 1 year later + Coupon rate * Par value) / Price now - 1 = (810 + 7.3% * 1000) / 1170 - 1 = -24.53%

c. Now assume that interest is paid semiannually. What will be the annual rate of return on the bond?Slightly greater than your part b answer Slightly less than your part b answer

This can be determined as follows:

Price 1 year later = (Coupon rate / 2) * Par value / (Yield to maturity / 2) * (1 - 1 / (100% + (Yield to maturity / 2))^(Years to maturity * 2)) + Par value / (100% + (Yield to maturity / 2))^(Years to maturity * 2) = (7.3% / 2) * 1000 / (10.7% / 2) * (1 - 1 / (100% + (10.7% / 2))^(9 * 2)) + 1000 / (100% + (10.7% / 2))^(9 * 2) = $807

Annual rate of return on the bond = (Price 1 year later + Coupon rate * Par value) / Price now - 1 = (807 + (7.3% / 2) * 1000) / 1170 - 1 = -24.79%

Since -24.79% is lower than -24.53% obtained part b, this implies that annual rate of return is slightly less than our part b answer.

d. If the inflation rate during the year is 3%, what is the annual real rate of return on the bond? (Assume annual interest payments.) (Do not round intermediate calculations. Enter your answer as a percent rounded to 2 decimal places. Negative amount should be indicated by a minus sign.)

This can be calculated as follows:

Annual real rate of return on the bond = (1 + nominal return) / (1 + inflation)-1 = (1 - 24.53%) / (1 +3 %) - 1 = -26.73%

Answer:

.d. $277,000.

Explanation:

The computation of the amount reported as the investment is shown below:

= The value of the investment + investor share of the net income - dividend share of the net income

= $250,000 + 30% of $100,000 - 30% of $3,000

= $250,000 + $30,000 - $3,000

= $277,000

Hence, the amount reported as the investment is $277,000

Answer:

a. A Team leader would be a group facilitator.

Team leaders are meant to coordinate the activities of small groups in a company to achieve certain short term targets. They are therefore most suited to be group facilitators.

b.

Project managers and others who bring people together from various parts of the organization to perform a task are in this layer of management. ⇒ MIDDLE MANAGERS

Middle level managers are in charge of departments and divisions and have the goal of achieving the mandate set by the Top management. They do so by bringing together various parts of the organization under a division and work to achieve the set goals.

Having titles like chief executive officer (CEO), president, chairperson, and director general, these managers report directly to the board of directors. ⇒ TOP LEVEL MANAGERS

Top level managers sit on top of the hierarchy of the entire organization and report directly to the Board of Directors. They include positions like the CEO, President, CFO, Director-General, etc. They set the overall strategic goals of the company.

These managers are responsible for guiding and coaching the employees who actually do the work of the organization ⇒ FIRST-LINE MANAGERS.

First-line managers are the closest to the employees and so supervise them to carry out the goals passed onto them by first level managers. They include positions like office managers and plant supervisors.

Answer:

the contribution to overhead as a percent of sales is 16.16%

Explanation:

The computation of the  contribution to overhead as a percent of sales is given below;

Sales $198,000

Less: Cost of goods sold $137,500

Less: Direct Expenses $28,500

Contribution $32,000

Now the percentage should be  

= $32,000 ÷ $198,000

= 16.16%

Hence, the contribution to overhead as a percent of sales is 16.16%

Answer:

C. $60

Explanation:

Calculation to determine the initial selling price needed to obtain a target profit of $200,000 using the variable cost markup method

Using this formula

Contribution margin = (Selling price x Units produced) - Variable costs

Profit = Contribution - Fixed costs

Profit = $200,000

Fixed costs = $100,000

Variable costs = $300,000

$200,000 = Contribution -$100,000

Contribution=$200,000+$100,000

Contribution = $300,000

$300,000 = (Selling price x 10,000 units)-$300,000

Selling price=$300,000+$300,000/10,000 units

Selling price =$600,000 /10,000 units

Selling price = $60

Therefore the initial selling price that is needed to obtain a target profit of $200,000 using the variable cost markup method is $60

Answer:

economic services.

Explanation:

An economy is a function of how money, means of production and resources (raw materials) are carefully used to facilitate the demands and supply of goods and services to meet the unending needs or requirements of the consumers.

Hence, a region's or country's economy is largely dependent on how resources are being allocated and utilized, how many goods and services are to be produced, what should be produced, for whom they are to be produced for and how much money are to be spent by the consumers to acquire these goods and services.

Basically, there are four (4) main types of economy and these are;

I. Mixed economy.

II. Free market economy.

III. Traditional economy.

IV. Command economy.

A service provided by a business to the final user is known as economic services.

Basically, economic services are considered to be intangible, inconsistent and perishable in nature. Thus, some examples of economic services are banking, hospitality, transportation, telecommunication, marketing, legal, rentals, insurance, security, public relations, etc.

Question Completion with Options;

a. business-to-consumer (B2C) emphasis

b. business-to-business (B2B) emphasis

c. dual emphasis

Answer:

The type of marketing the zoo used is called:

dual emphasis marketing.

Explanation:

The dual marketing emphasis that the zoo uses embraces both business-to-consumer (B2C) and business-to-business (B2B) emphasis.  While business-to-consumer takes the marketing effort directly to the consumers of the zoo's services, the business-to-business emphasis markets the zoo's services to organizations.  Using a dual emphasis means that the local zoo markets her services to donors and visitors, individual and corporate.

Answer:

inelastic

Price elasticity of supply = 2% / 10% = 0.2

the coefficient of elasticity is less than 1. this means that supply is inelastic. the percentage increase in quantity supplied is less than the percentage increase in price

Explanation:

Price elasticity of supply measures the responsiveness of quantity supplied to changes in price of the good.

Price elasticity of supply = percentage change in quantity supplied / percentage change in price  

If the absolute value of price elasticity is greater than one, it means supply is elastic. Elastic supply means that quantity supplied is sensitive to price changes.  

Supply is inelastic if a small change in price has little or no effect on quantity supplied. The absolute value of elasticity would be less than one

supply is unit elastic if a small change in price has an equal and proportionate effect on quantity supplied.  

Answer:

4 units per week

Explanation:

Calculation to Find the rate of change of sales

First step

dP/dt=5600

Second step

Since the revenue is the product of demand and sales

Hence,

R(x)=px

=(6000-25x)x

=6000x-25x²

Third step is to determine the profit which is the difference of revenue and cost.

Hence,

P(x)=R(x)-C(x)

=6000x-25x²-(2400x+ 5200)

=6000x- 25x² -2400x-5200

=3600x-25x²-5200

Fourth step is to Differentiate the profit with respect to time

dP/dt=3600 dx/dt- 50 dx/dt-0

=50(3600/50-x) dx/dt

=50(72-x) dx/dt

Now let Find the rate of change of sales when dP/dt=5600 and x =44

5600=50(72-44) dx/dt

5600=50(28) dx/dt

5600=1400 dx/dt

dx/dt=5600/1400

dx/dt= 4 units per week

Therefore the rate of change of sales is 4 units per week

Answer:

D) positioning.

Explanation:From the question we are informed about The Play It Again Sports chain who carries all kinds of sports equipment at much lower prices than the typical sporting goods store. Typically, merchandise sold in the store has little, if any, wear. Being both a place for people to get rid of unwanted equipment and a source for people to buy affordable equipment and a source of new-to-you equipment. In this case, Play It Again Sports is emphasizing positioning.

Positioning can be regarded as concept used by companies which involves association as well as development of a mental position in public consciousness concerning their brand as well as their products and services. minds of are usually been stuffed with different information, therefore it is important to choose a unique position in peoples mind.

Answer:

Results are below.

Explanation:

Giving the following information:

A Mike’s Milk estimates gallon milk sales for the first quarter as 12,000 gallons in January, 15,000 in February, and 10,000 in March.

January:

Forecasted gallons= 12,000

Price per gallon= 3

Sales Budget= $36,000

February:

Forecasted gallons= 15,000

Price per gallon= 3

Sales Budget= $45,000

March:

Forecasted gallons= 10,000

Price per gallon= 3

Sales Budget= $30,000

Answer:

$20,000

Explanation:

Present Value of Perpetuity = Annuity / ( Interest rate-Growth rate). Where Annuity=1000, Interest rate=5%, Growth rate=0

Present Value of Perpetuity = $1,000/(0.05-0)

Present Value of Perpetuity = $1,000/0.05

Present Value of Perpetuity = $20,000

So, the present) value of adopting the technology is $20,000.

Answer:

Decline

Increase

Increase

Bond with low interest rate.

Explanation:

A decline in interest rates might lead to a decline of annual income

and if interest rates increase the value of earnings from his investments will Increase

Given that his goal is to save for retirement and not to sell off, The bonds that poses the biggest risk is the bond with a low interest rate

Answer:

$28,483.4

Explanation:

The computation of the net cash flow is shown below;

Asset cost       $43,800

MACRS Rate 0.2 0.32

                     8760 14016

So total depreciation is

= $8,760 + $14,016

= $22,776

Now  

Book Value of the company is

= oriignal value - depreication

= $43,800 - $22,776

= $21,024

And,  

Sale price = 32500

So,  

Gain is

= $32,500 - $21,024

= $11,476

So,  

Tax = 0.35% of 11476

= $4,016

And, finally  

Net cashflows is

= Sale price - tax

= $28,483.4

Answer:

The correct solution is "28483".

Explanation:

According to the question,

Given:

Sales price,

= 32500

MARCS rates,

= [tex]43800\times 0.2[/tex]

= [tex]8760[/tex]

Or,

= [tex]43800\times 0.32[/tex]

= [tex]14016[/tex]

Now,

The total depreciation will be:

= [tex]8760+14016[/tex]

= [tex]22776[/tex]

The company's book value will be:

= [tex]Original \ value-Depreciation[/tex]

= [tex]43800-22776[/tex]

= [tex]21024[/tex]

Gain will be:

= [tex]32500-21024[/tex]

= [tex]11476[/tex]

Tax,

= [tex]35\times 11476[/tex]

= [tex]4016[/tex]

hence,

The net cashflows will be:

= [tex]Sale \ price-Tax[/tex]

= [tex]32500-4016[/tex]

= [tex]28483[/tex]

Answer:

The answer is issue debt finance

Explanation:

Should Stephenson wishes to maximize the total market value he should issue debt to finance the land purchase.

Why? - Because the interest payments of debt are tax deductible, A capital structure that has a debt will shrink the company’s taxable income, and will form a tax shield that will ultimately increase the total value of the company.

Answer:

Bond Price​=  816.29

Explanation:

Giving the following information:

YTM= 0.075

Coupon= 0.058*1,000= 58

Years to maturity= 23 years

Face value= 1,000

To calculate the price of the bond, we need to use the following formula:

Bond Price​= cupon*{[1 - (1+i)^-n] / i} + [face value/(1+i)^n]

Bond Price​= 58*{[1 - (1.075^-23)] / 0.075} + [1,000/(1.075^23)]

Bond Price​= 626.79 + 189.5

Bond Price​=  816.29

Answer:

The given statement is "False".

Explanation:

Thus the above is the correct answer.

Answer:

Yes.

Explanation:

Yes, the Solomon and Flores form of trust exist in business if bluffing is an accepted rule of business negotiation because bluffing is acceptable in the business. If bluffing is an accepted rule of business negotiation then there is no trust formed between Solomon and Flores and the reason for this is that bluffing is a bad act which makes relationship worse between the partners but in this case trust exist in business due to the rule of bluffing.

Answer:

$11881.4

Explanation:

Given :

Future value, FV = $15,000

Interest rate, r = 6%

Period, n = 4 years

Using the Present Value formula :

PV = FV(1 ÷ (1 + r)^n)

15000(1 ÷ (1 + r)^n)

15000(1 ÷ (1 + 0.06)^4)

15000(1 ÷ 1.06^4)

15000(1 ÷ 1.26247696)

15000(0.7920936)

= $11,881.4