In terms of dividend payment procedures, the payment date refers to the date: Group of answer choices upon which the stock pays an extra dividend. on which the firm actually sends the dividend to investors. on which the right to the current dividend no longer accompanies the stock. on which a firm's board of directors issues a statement declaring the dividend.

Answers

Answer 1

Answer:

In terms of dividend payment procedures, the payment date refers to the date:

on which the firm actually sends the dividend to investors.

Explanation:

There are three dates with regard to the payment of dividends.  The first date is the declaration date when the board of directors of the company decides to pay the dividends to stockholders.  The second date is the date of record when the records are checked to establish the stockholders entitled to receive dividends.  The last is the payment date when actual payment of the dividend is made to the investors through the issue of dividend warrants or certificates.


Related Questions

According to arnold and bustos, which two sectors of the US economy are the mot carbon-intensive?

Answers

Answer: Transportation and electricity generation

Explanation:

According to Arnold and Bustos, the two sectors of the United States economy that are the most carbon-intensive are the transportation sector and the electricity generation sector.

The transportation sector contributes a lot to the emissions of greenhouse gas emissions as they typically come when fossil fuel for ships, vans, planes, motorcycles, cars etc are burned. Also, the generation of electricity is also carbon intensive as carbon is being powered in order to generate electricity.

City Street Fund has a portfolio of $450 million and liabilities of $10 million. a. If there are 44 million shares outstanding, what is the net asset value

Answers

Answer:

10

Explanation:

City street fund has a portfolio value of $450 million

Liabilities is $10 million

Outstanding shares is 44 million

Therefore the net asset value can be calculated as follows

Portfolio value-liabilities/no of shares outstanding

= 450 million-10million/44 million

= 440 million/44 million

= 10

Hence the net asset value is 10

The market price of ABC stock has been very volatile and you think this volatility will continue for several weeks. Thus, you decide to purchase one two-month call option contract on ABC stock with a strike price of $25 and an option price of $1.30. You also purchase one two-month put option on ABC stock with a strike price of $25 and an option price of $.50. What will be your total profit on these positions if the stock price is $25.60 on the day the options expire

Answers

Answer:

-$120

Explanation:

Calculation for What will be your total profit on these positions if the stock price is $25.60 on the day the options expire

Total profit = [1 × 100 × (-$1.30 - 25 + 25.60)] + [1 × 100 × (-$.50)]

Total profit = [1 × 100 × (-$0.70)] + [1 × 100 × (-$.50)]

Total profit =(-$70)+(-$50)

Total profit = -$120

Therefore What will be your total profit on these positions if the stock price is $25.60 on the day the options expire is -$120

When a bottleneck occurs in a process used in the production of multiple products, the company must determine the contribution margin for each product and give priority to the product that has the lowest contribution margin per bottleneck hour.

a. True
b. False

Answers

Answer:

b. False

Explanation:

In project management or in production processes, a bottle neck is a process where the limited capacity of the process reduces its capacity of the whole chain process. The results of having bottleneck in a process are supply overstock, stalls in production, pressure from customers, etc.

When bottleneck occurs in the process used in production of multiple products, the company should determine contribution margin for each of the product and then priority should be given to that product that contributes to the maximum contribution margin per bottleneck hour.

Financial intermediaries are A. the same as financial markets. B. individuals who make profits by buying a stock low and selling it high. C. a more general name for financial assets such as stocks, bonds, and checking accounts. D. financial institutions through which savers can indirectly provide funds to borrowers.

Answers

Answer:

D. financial institutions through which savers can indirectly provide funds to borrowers.

Explanation:

Financial intermediaries are financial institutions through which savers can indirectly provide funds to borrowers.

Some examples of financial intermediaries include banks, unit trust firms, building societies etc.

This ultimately implies that, they are the middle men the lenders and borrowers in a financial transaction.

During 2022, Pharoah Company reported cash provided by operations of $985000, cash used in investing of $851000, and cash used in financing of $236000. In addition, cash spent on fixed assets during the period was $342000. Average current liabilities were $806000 and average total liabilities were $2128000. No dividends were paid. Based on this information, what was Pharoah free cash flow

Answers

Answer:

$643,000

Explanation:

Calculation for Pharoah free cash flow

Using this formula

Free Cash flow =Cash provided by operations -Cash spent on fixed assets

Let plug in the formula

Free cash flow=$985000-$342000

Free cash flow=$643,000

Therefore Pharoah free cash flow will be $643,000

In the Sheffield Corp., indirect labor is budgeted for $108000 and factory supervision is budgeted for $36000 at normal capacity of 160000 direct labor hours. If 180000 direct labor hours are worked, flexible budget total for these costs is:_______

a. $157500.
b. $144000.
c. $162000.
d. $148500.

Answers

Answer:

Total flexible cost= $157,500

Explanation:

Factory supervisor is a fixed cost.

First, we need to calculate the unitary variable cost:

Unitary variable cost= 108,000/160,000= $0.675

Now, the total flexible cost for 180,000 hours:

Total flexible cost= 0.675*180,000 + 36,000

Total flexible cost= $157,500

In the 2-factor, 2 good Heckscher-Ohlin model, the two countries differ in:________

a. tastes and preferences.
b. military capabilities.
c. the size of their economies.
d. relative abundance of factors of production.
e. labor productivities.

Answers

Answer:

d. relative abundance of factors of production

Explanation:

The Heckscher-Ohlin model is also known as the 2x2x2 model or H-O model. This model is used to assess the trade or mainly the equilibrium of a trade that is between two countries having different natural resources and different specialties.

The 2-factor, 2 good Heckscher-Ohlin model is used for the two countries which differs in the relative abundance of factors of production.

State the meaning of managerial economics, its characteristics, and the contribution of economic theory for Managerial Economics?

Answers

Answer:

Explanation:

Managerial Economics like its name suggests, is a culmination of both economics theory and managerial theory. It deals with the applying of some economic theories, tools, and or even methodologies in order to solve practical problems in a business. A lot of the times, these business decisions do not only affect daily decisions, it also extends to, and affects the economic power. Some characteristics include it being;

Pragmatic.

It also makes use of the theory of firm.

It uses the help of macroeconomics.

Aiming to render any form of help to the management.

And lastly, it is also a scientific art.

The manufacturing overhead budget at Rosco Corporation is based on budgeted direct labor-hours. The direct labor budget indicates that 2500 direct labor-hours will be required in January. The variable overhead rate is $5 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $43,010 per month, which includes depreciation of $3750. All other fixed manufacturing overhead costs represent current cash flows. The January cash disbursements for manufacturing overhead on the manufacturing overhead budget should be:

Answers

Answer:

the  cash disbursements for manufacturing overhead on the manufacturing overhead budget should be $51,760

Explanation:

The computation of the cash disbursements for manufacturing overhead is as follows

= company's budgeted fixed manufacturing overhead - depreciation + variable manufacturing overhead

= 2,500 direct labor hours × $5 - $3,750 + $43,010

= $12,500 + $39,260

= $51,760

Hence, the  cash disbursements for manufacturing overhead on the manufacturing overhead budget should be $51,760

Suppose that Ava withdraws $300 from her savings account at Second Bank. The reserve requirement facing Second Bank is 10%. Assume the bank does not wish to hold any excess reserves of new deposits. Use this information to complete the balance sheet below to show how Second Bank's assets and liabilities change when Ava withdraws the $300 from the bank. Instructions: Enter your answer as a whole number. If you are entering a negative number include a minus sign. A Simple Bank Balance Sheet Assets Liabilities Change in Reserves: $ Change in Deposits: $ Change in Loans: $

Answers

Answer:

As a result of withdrawal of $300 from the saving account. The decrease in the required reserve = 300 * 10% = $30. So, Change in reserve = -$30.  

Decrease in loans (since there is no excess reserve) = $300 - $30 = $270

So, change in loans = -$270

Decrease in deposits = $300 (Because it is withdrawn). So, change in deposit = -$300

                                               Balance Sheet

             Assets                                               Liabilities

Change in required reserve = -$30    |  Change in deposit = -$300

Change in loan =                      -$270

Total Change                            -$300                                        -$300

Polk Company manufactures basketballs. Materials are added at the beginning of the production process and conversion costs are incurred uniformly. Production and cost data for the month of July 2016 are as follows. Production Data - Basketballs Units Percentage Complete Work in process units, July 1 500 60% Units started into production 1,000 Work in process units, July 31 600 40% Cost Data - Basketballs Work in process, July 1 Materials $750 Conversion Costs 600 $1,350 Direct materials 2,400 Direct labor 1,580 Manufacturing overhead 1,240 Instructions: Calculate the following The equivalent units of production for materials and conversion costs. The units costs of production for materials and conversion costs. The assignment of costs to units transferred out and in process at the end of the accounting period. Prepare a production cost report for the month of July for the basketballs

Answers

Answer and Explanation:

The computation is shown below:

a.

1. Calculation of the equivalent units

Particulars         Physical units   %     Material   %      Conversion cost

Units transferred

out                          900             100%    900     100%     900

Ending

work in process     600            100%     600     40%       240

Equivalent

units                                                        1,500                  1,140

2. Cost per equivalent unit is

Particulars         Material      Conversion cost

Beginning

inventory           $750               $600

Cost during

period                $2,400            $2,820

Total cost          $3,150             $3,420

Divided by

Equivalent

units                   $1,500            $1,140

Cost per

equivalent unit    $2.1              $3

3. Transferred out cost is

= (3 + 2.1) × 900

= $4,590

And, the ending work in process cost is

= (600 ×$2.1) + (240 × $3)

= $1,960

2. Now the preparation of the production report is presented below:

Beginning work in process       $1,350

Cost during period                    $5,220

Total cost accounted for           $6,570

Transferred out cost                   $4,590

Ending work in process              $1,960

Total cost accounted as             $6,570

The management of Dakota Corporation is considering the purchase of a new machine costing $420,000. The company's desired rate of return is 10%. The present value factors for $1 at compound interest of 10% for 1 through 5 years are 0.909, 0.826, 0.751, 0.683, and 0.621, respectively. In addition to the foregoing information, use the following data in determining the acceptability of this investment: YearIncome from OperationsNet Cash Flow 1$100,000 $180,000 240,000 120,000 320,000 100,000 410,000 90,000 510,000 90,000 The present value index for this investment is a.1.14 b.1.45 c.0.70 d.1.08

Answers

Answer:

d. 1.08

Explanation:

The computation of the present value index is as follows

The Present value Index is

= Total Present Value of Net cash Inflows ÷ Investment  

= $455,200 ÷ $420,000  

= 1.08  

The total present value would be

Year     Net Cash Flow  Present Value factor  Present Value

1            $1,80,000                 0.909               $1,63,620

2           $1,20,000                 0.826                     $99,120

3           $1,00,000                0.751                      $75,100

4           $90,000                    0.683                    $61,470

5           $90,000                    0.621                     $55,890

Total Present Value of Net cash Inflows            $4,55,200

CHAPTER 3: Frank is a friend of yours and works with you at the same company. He is a well-respected and trusted employee. He has two young children and is a leader in his community. You have discovered that Frank has embezzled $3,000 over a period of several years. While this is not much money for such a large company, you suspect that if you don’t report him, the problem may get worse. On the other hand, he has young children, and he has done so much good in the company and the community. If you report him, he may go to prison because your company has an aggressive fraud prosecution policy. Should you report him or are there any other alternatives ways to deal with this problem available to you?

Answers

Answer:

Alternative Ways! (Maybe?)

Explanation:

Depending on the relationship your character has with this Frank, you could pick an alternative way, which would be talking with Frank and discussing why he smuggled the $3,000. If you were to talk to him and convince him to stop stealing this money, he wouldn't get in trouble but hopefully, he would stop stealing from the company.

Hope that helps!

The date on which a cash dividend becomes a binding legal obligation is on the declaration date. last day of the fiscal year-end. date of record. payment date.

Answers

Answer:

A. the declaration date.

Explanation:

The date on which a cash dividend becomes a binding legal obligation is on the declaration date.

air transportation results in lower inventory holding costs.” True or false?

Answers

Answer:

I think its false

The Burdell Wheel and Tire Company assembles tires to wheel rims for use on cars during manufacture of vehicles by the automotive industry. Burdell wants to locate a low-cost supplier for the tires he uses in his assembly operation. The supplier will be selected based on total annual cost to supply Burdell's needs. Burdell's annual requirements are for 25,000 tires, and the company operates 250 days a year. The following data are available for two suppliers being considered.SUPPLIER SHIPPING QUANTITY PER SHIPMENT SHIPPING COSTS PRICE / TIRE (p) INVENTORY HOLD COSTS (H) LEAD TIME (DAYS) ADMIN. COSTSLEXINGTON TIRE2,000 $18,000 $30 $6.00 6 $15,000IRMO AUTO1,000 $25,000 $29 $5.80 4 $18,000Using the Total Cost Analysis for Supplier Selection, which supplier should Burdell choose? Provide details to justify your answer.

Answers

Answer:

LEXINGTON TIRE provides a higher unit cost but, a lower inventory cost overall considering the ordering, holding cost, and administrative cost generated.

The company should pick LEXINGTON TIRE

Explanation:

LEXINGTON TIRE

SHIPPING QUANTITY PER SHIPMENT 2,000

SHIPPING COSTS 18,000

PRICE per TIRE 30

INVENTORY HOLD COSTS (H)  6.00

LEAD TIME (DAYS) 6

ADMIN. COSTS 15,000

Total cost:  25,000 / 2,000 = 12.5 per year

shipment cost: $18,000 per shipment x 12.5 per year =  225,000

Materials cost:

25,000 tires x $30 per tire = 750,000

Holding cost:

lead time + average inventory

6 days x 100 tires + 2,000 tires / 2 = 1,600 tires on average

times $6 holding cost = 9,600

Total cost: Inventory 225,000 + 750,000 materials + 9,600 holding + 15,000 admin

total 999,600

IRMO AUTO

SHIPPING QUANTITY PER SHIPMENT 1,000

SHIPPING COSTS   25,000

PRICE per TIRE 29(p)

INVENTORY HOLD COSTS (H)  5.80

LEAD TIME (DAYS) 4

ADMIN. COSTS 18,000

Shipping per year: 25,000 / 1,000 = 25

Ordering cost: 25 shipment x 25,000 = 625,000

Materials:

25,000 x 29 = 725,000

Holding:

lead time + average inventory

4 days x 100  + 1000/2 = 900 units on inventory throughout the year

Holding cost: 900 x $5.80 = 5,220

Total Inventory cost:

Ordering 625,000 + materials 725,000  + 5,220 holding + 18,000 admin

total = 1,355,220

Misty Inc. launches a new range of perfumes for men and women. The probability of high consumer demand for the product is 0.6 and low consumer demand is 0.4. The probability of a favorable survey response given high consumer demand is 0.9 and the probability of a favorable survey response given low consumer demand is 0.2. What is the likelihood for high demand knowing that the market report is favorable

Answers

Answer:

87%

Explanation:

The computation of the likelihood for high demand is as follows:

Given that

The high consumer demand probability = P(H) = 0.6

The low consumer demand probablity = P(L) = 0.2

The Probability of favorable survey response given high consumer demand = P(F ÷ H) = 0.9

And,

Probability of favorable survey response given low consumer demand = P(F ÷ L) = 0.2

Now, determine the probability of high demand that the market report is favorable = P(H ÷ F)

P(H ÷ F) = (P(F ÷ H) × P(H)) ÷ (P(F ÷ H) × P(H)) + (P(F ÷ L) × P(L))

= ((0.9) × (0.6)) ÷ ((0.9 × 0.6) + (0.2 ×  0.4))

= 0.87096

= 0.87096 × 100

= 87%

Your firm has net income of $371 on total sales of $1,460. Costs are $800 and depreciation is $130. The tax rate is 30 percent. The firm does not have interest expenses. What is the operating cash flow

Answers

Answer:

Operating cash flow  = $501

Explanation:

Given:

Total sales = $1,460

Total cost = $800

Depreciation = $130

Tax rate = 30% = 0.30

Find:

Operating cash flow

Computation:

Earning Before Interest and Tax = $1,460 - $800 - $130

Earning Before Interest and Tax = $530

Tax = Tax rate x $530

Tax = 0.30 x $530

Tax =$159  

Operating cash flow = $530 + $130 - $159

Operating cash flow  = $501

There may be a maximum balance requirement for a savings account.
True
False

Answers

Answer:

true

Explanation:

For example, if a bank account has a $100 minimum balance requirement, you want to make sure that you don't let your balance fall to $99.99 or less.

meaning of hazard in risk management and examples​

Answers

Answer: Identifying Hazards Means Identifying Sources of Risks

Explanation:

A hazard is basiclly something that could harm something else or someone.

So it’s basically now adverse affect

example; to people as health effects, to organizations as property or equipment losses, or to the environment).

I really hope this will help I’m sorry if I didn’t say what you wanted but there you go. (:

While ________ are things a firm has to work with, such as equipment, facilities, raw materials, employees, and cash, _____ are things a firm can do, such as deliver good customer service or develop innovative products to create value.

Answers

Answer:

resources; capabilities.

Explanation:

While resources are things a firm has to work with, such as equipment, facilities, raw materials, employees, and cash, capabilities are things a firm can do, such as deliver good customer service or develop innovative products to create value.

Generally, in order to be able to manufacture goods or provide services that meet the needs of various customers (end users), all companies or industries have to make use of resources. These resources are either sourced for on a regular basis or gotten at the inception of the business.

Also, the capabilities of a business firm or company is its ability to provide finished goods and services that meet the requirements or needs of the end users (consumers), as well as effectively solve unique problems in the world.

Assume that you are an intern with the Brayton Company, and you have collected the following data: The yield on the company's outstanding bonds is 7.75%; its tax rate is 40% and bond flotation cost is immaterial. The expected dividend on the company's common stock to be paid one year form today is $0.65 a share; the dividend is expected to grow at a constant rate of 6.00% a year; the price of the stock is $15.00 per share; the flotation cost for selling new shares is F

Answers

Answer: 8.04%

Explanation:

First find the after-tax cost of debt;

= 7.75% * ( 1 - 40%)

= 4.65%

Then Expected return on equity;

=  (Next dividend / (Price * (1 - F)) ) + g

= (0.65 / (15 * (1 - 10%)) ) + 6%

= 10.81%

WACC = (Weight of debt * cost of debt) + (weight of equity * cost of equity or expected return)

= (0.45 * 4.65%) + (0.55 * 10.81%)

= 8.04%

Firms usually offer their customers some form of trade credit. This allowance comes with certain terms of credit, which will affect the actual cost of asset being sold for the buyer and the seller.Consider this case:Purple Turtle Group buys most of its raw materials from a single supplier. This supplier sells to Purple Turtle on terms of 4/10, net 60. The cost per period of the trade credit extended to Purple Turtle, rounded to two decimal places, is:______

Answers

Answer:

Purple Turtle Group

The cost per period of the trade credit extended to Purple Turtle, rounded to two decimal places, is:______

30%

Explanation:

a) Data and Calculations:

Credit terms = 4/10, net 60

The credit terms imply that the customer allows Purple Turtle Group 4% if it pays within 10 days, and the maximum period of the credit is 60 days.

Computing the difference between discount period and credit period = 60 - 10 = 50 days

Dividing number of days in a year by the above difference = 360/50 = 7.2

7.2 will be used to annualized the discount rate below.

Computing the difference between discount rate and 100% = 96%

Therefore, interest rate offered to customers = 4%/96% = 0.0417

The effective interest rate = 7.2 * 0.0417 = 0.30 = 30%

Commercial banks create money throughmaking loans. facilitating borrowing from the Federal Reserve to the public. printing treasury notes. reducing risk in the economy.

Answers

Answer:

making loans

Explanation:

Commercial bank is the bank where the most of the people do their banking. Here the money is to be provided and the interest is also earned from such loans like mortgage, auto loans, business loans, personal loans, etc

Therefore as per the given situation, the commercial bank would earned by the money by providing the loans or making the loans

Hence, the first option is correct

I just wanna know how do you know the percentage please help,,,,,Marble Company purchased a machine costing $137,000, terms 3/10, n/30. The machine was shipped FOB shipping point and freight charges were $3,700. The machine requires special mounting and wiring connections costing $11,700. When installing the machine, $3,000 in damages occurred. Materials costing $3,200 are used in testing and adjusting the machine to produce a satisfactory product. Compute the cost recorded for this machine assuming Marble paid within the discount period. I just want to know how do you know the percentage no one explains!! Thank you

Answers

Answer:

$150,253.00

Explanation:

The cost to be recorded will include all the direct cost of installing the machine less the discount allowed.

The total cost of the machine will be

cost price   $137,000

Freight charges    $3,700

mounting & wires    $11,000

testing materials       $3,200

Total cost   $154,900

The machine was paid with the discount period. The tern3/10, n 30  means that the buyer will get a 3% discount if they pay with ten days of the invoice date. Full payment is expected within 30 days if the buyer does not pay within ten days.

the discount amount will be 3% of $154,900

=3/100 x $154,900

=0.03 x $154,900

=$4,647.00  

the amount recorded will be

=$154,900.00 - $4,647.00

= $150,253.00    

A leader who tries to connect with their workers by understanding their wants and needs is practicing ______.
a.
Courage
b.
Dependability
c.
Empathy
d.
Vision

Answers

The correct answer should be Dependability

Answer:

C

Explanation:

The 2019 Form 10-K of Oracle Corporation, for the May 31, 2019 year-end, included the following information relating to their allowance for doubtful accounts: Balance in allowance at the beginning of the year $370 million, accounts written off during the year of $188 million, balance in allowance at the end of the year $371 million. What did Oracle Corporation report as bad debt expense for the year

Answers

Answer: $189

Explanation:

The amount that Oracle Corporation report as bad debt expense for the year will be calculated as:

Balance in allowance at the end of the year = $371

Add: Accounts written off during the year = $188

Less: Balance in allowance at the beginning of the year = ($370)

Bad debt = $189

One hundred identical mortgages are pooled together into a pass-through security. Each mortgage has a $150,000 principal, a fixed annual interest rate of 8 percent (paid monthly), and is fully amortized over a term of 30 years. What is the monthly payment on the mortgage pass-through

Answers

Answer:

The monthly payment on the mortgage pass-through is $110,064.69.

Explanation:

The monthly payment on the mortgage pass-through can be calculated using the formula for calculating the present value of an ordinary annuity as follows:

PV = M * ((1 - (1 / (1 + r))^n) / r) …………………………………. (1)

Where;

PV = Present value or principal of the pass-through = 100 * $150,000 = $15,000,000

P = Monthly payment on the mortgage pass-through = ?

r = monthly interest rate = fixed annual interest rate / 12 = 8% / 12 = 0.08 / 12 = 0.00666666666666667

n = number of months = 30 years * 12 months = 360

Substitute the values into equation (1) and solve for M, we have:

$15,000,000 = M * ((1 - (1 / (1 + 0.00666666666666667))^360) / 0.00666666666666667)

$15,000,000 = M * 136.283494133963

M = $15,000,000 / 136.283494133963

M = $110,064.69

Therefore, the monthly payment on the mortgage pass-through is $110,064.69.

The vice president of operations of Free Ride Bike Company is evaluating the performance of two divisions organized as investment centers.Invested assets and condensed income statement data for the past year for each division are as follows: Road bike division Mountain bike divisionSales $1,728,000 $1,760,000Cost of goods sold $1,380,000 $1,400,000Operating expenses $175,200 $236,800Invested assets $1,440,000 $800,0001) Prepare condensed divisional income statements for the year ended December 31, 2014, assuming that there were no service department charges.2) Using the DuPont formula for rate of return on investment, determine the profit margin, investment turnover, and rate of return on investment for each division.3) If management's minimum acceptable rate of return is 10%, determine the residual income for each division.4) Discuss the evaluation of the two divisions, using the performance measures determined in parts (1), (2), and (3).

Answers

Answer:

Free Ride Bike Company

1. Condensed Divisional Income Statements for the year ended December 31, 2014:

1.                                Road bike division      Mountain bike division     Total

Sales                          $1,728,000                $1,760,000               $3,488,000

Cost of goods sold   $1,380,000                $1,400,000               $2,780,000

Operating expenses   $175,200                  $236,800                   $412,000

Net Income                  $172,800                   $123,200                  $296,000

2. Du Pont ROI = Return on sales * Asset Turnover

                            Road bike division      Mountain bike division

=                            1.2 * 10% = 12%                     2.2 * 7% = 15.4%

3. Residual income

                            Road bike division      Mountain bike division          Residual income        $28,800                     $43,200

4. Evaluation of the two divisions, using the performance measures determined in parts (1), (2), and (3):

The Road bike division outperformed the Mountain bike division when we evaluate their performances based on the Return on Sales or Net Income margin.  However, using the DuPont  formula on the return on investment and residual income parameters, one understands that the Mountain bike division outperformed the Road bike division.  These show that performance evaluation should not be based on one measure.  Using the different performance evaluation measures yield clearer pictures of divisional performance.

Explanation:

a) Data and Calculations:

                              Road bike division      Mountain bike division     Total

Sales                          $1,728,000                $1,760,000               $3,488,000

Cost of goods sold   $1,380,000                $1,400,000               $2,780,000

Operating expenses   $175,200                  $236,800                   $412,000

Net Income                  $172,800                   $123,200                  $296,000

Return on sales              10%                         7%                              8.5%

Invested assets       $1,440,000                  $800,000               $2,240,000

Asset Turnover     1.2($1,728,000/$1,440,00)  2.2($1,760,000/$800,000)

Du Pont ROI = Return on sales * Asset Turnover

=                            1.2 * 10% = 12%                     2.2 * 7% = 15.4%

b) Residual income

                              Road bike division      Mountain bike division     Total

Net Income                  $172,800                   $123,200                  $296,000

Minimum rate of return    10%                          10%                             10%

Dollar minimum return 144,000                     $80,000                    224,000

Residual income          $28,800                     $43,200                    $72,000

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