You have just taken over your family’s printing business. It is important to you that the business has a positive impact on your employees and society in general, while limiting any negative impacts. For each example below, identify the impact on society.

1. Increase employment
2. Offer valuable products
3. Environment damage
4. Improve the quality of life
5. Health and safety risks

a. Some of your printing processes utilize chemicals that require press operators to wear masks during production. _____________
b. Because of increased profits in the last 5 years, you have been able to increase staffing levels by 25%. _____________
c. The business is a member of the local Chamber of Commerce and supports local community charities. _____________
d. The business is the only one in town to offer 48-hour turnaround on printing projects. __________
e. The business uses ink that is shipped in bulky, non-recyclable ink containers. ____________

Answers

Answer 1

Answer:

a. Some of your printing processes utilize chemicals that require press operators to wear masks during production. Health and safety risks.

Those chemicals present a health and safety risk because a person can get sick if they do not wear the masks.

b. Because of increased profits in the last 5 years, you have been able to increase staffing levels by 25%. Increase employment.

c. The business is a member of the local Chamber of Commerce and supports local community charities. Improve the quality of life

The business supports local charities which shows that it aims to improve the quality of life.

d. The business is the only one in town to offer 48-hour turnaround on printing projects. Offer valuable products

The business is the only one offering this service so it is offering valuable services.

e. The business uses ink that is shipped in bulky, non-recyclable ink containers. Environment damage

Ink is bulky and containers are non-recyclable. This will cause environmental damage.


Related Questions

g Twins Jane and Hal each inherited $150,000 exactly ten years ago. Jane invested the entire amount in a brokerage account to fund her retirement. Her account has been earning 8% per year since she invested it, and she expects it to earn 5% per year for the next 20 years. Hal spent all of his inheritance and has not saved anything for retirement. Assume there are no taxes. a. How much is Jane expected to have in her account at retirement (20 years from now)? b. Due to sibling rivalry, Hal wants to have at least $100,000 more saved at retirement (20 years from now) than Jane is expected to have at that time. He plans to make an equal deposit each year in an account earning the same annual interest rate as Jane’s, i.e., 5%, with the first deposit occurring one year from today and the last occurring 20 years from today. How much must Hal deposit each year in order to achieve his goal?

Answers

Answer:

a) Jane currently has $150,000 x (1 + 8%)¹⁰ = $323,838.75 in her account

in 20 years, she will have $323,838.75 x (1 + 5%)²⁰ = $859,240.61

b) we can use the future value of an annuity formula to calculate Hal's annual contribution.

future value = annual contribution x annuity factor

annual contribution = future value / annuity factor

future value = $959,240.61FV annuity factor, 5%, 20 periods = 33.066

annual contribution = $959,240.61 / 33.066 = $29,009.88

The marketing should come before the selling.

True
False

Answers

Answer:

True

Explanation:

establishing a business without marketing infrastructure is akin to building a house without a foundation. Once you have a marketing strategy set up only then can you begin to focus on sales.

Berkshire Inc. had revenues of $379,000 in its first year of operations. The company has not collected on $45,900 of its sales and still owes $38,500 on $160,000 of merchandise it purchased. There was no inventory on hand at the end of the year. The company paid $33,200 in salaries. The owners invested $46,000 in the business and $21,000 was borrowed on a five-year note. The company paid $1,890 in interest that was the amount owed for the year and paid $8,500 for a two-year insurance policy on the first day of business. Ignore the income tax effect, the net income for the first year for Berkshire is: Multiple Choice $219,000 $262,590 $179,660 $185,800

Answers

Answer:

$235,010

Explanation:

The computation of the net income for the year is shown below:

Receipt:  

Cash from customer ($379,000 - $45,900) $333,100

Investment in business  $46,000

Borrowed money on notes $21,000

Total Receipts (A) $400,100

Disbursement:  

Payment to vendor ($160,000 - $38,500) $121,500

Salary paid in cash       $33,200

Interest paid in cash   $1,890

Insurance policy purchased for cash $8,500

Total Disbursement (B) $165,090

Cash balance at the end (A - B) $235,010

The same is to be considered as a net income

All options that are given in the question is wrong

A small nation of 10 people idolizes the TV show The Voice. All they produce and consume are karaoke machines and CDs, in the following amounts: Karaoke Machines CDs Quantity Price Quantity Price (Dollars) (Dollars) 2017 20 50 60 5 2018 21 70 80 6 Using a method similar to that used to calculate the consumer price index, the percentage change in the overall price level is . (Note: Use 2017 as the base year, and fix the basket at 2 karaoke machine and 6 CDs.) Using a method similar to that used to calculate the GDP deflator, the percentage change of the overall price level is . (Note: Again, use 2017 as the base year.) Which of the following statements is correct

Answers

Answer:

1. Using a method similar to that used to calculate the consumer price index, the percentage change in the overall price level is;

Value of market basket of the good in 2017

= (50 * 2) + (5 * 6)

= $130

Value of market basket of the good in 2018

= (70 * 2) + (6 * 6)

= $176

CPI in 2017

= 130/ 130 * 100

= 100

CPI in 2018

= 176 / 130 * 100

= 135.38

Percentage change

= (135.38 - 100)/100

= 35.38%.

2. Using a method similar to that used to calculate the GDP deflator, the percentage change of the overall price level is ;

Nominal GDP in 2017

= (50 * 20) + (5 * 60)

= $1,300

Nominal GDP in 2018

= (70 * 21) + (6 * 80)

= $1,950

Real GDP using 2017 prices

Real GDP in 2017

= (50 * 20) + (5 * 60)

= $1,300

Real GDP in 2018

= (50 * 21) + (5 * 80)

= $1,450

GDP deflator in 2017

= (Nominal GDP in 2020 / Real GDP in 2020) * 100

= (1,300 / 1,300) * 100

= 100

GDP deflator in 2021

= (Nominal GDP in 2021 / Real GDP in 2021) * 100

= (1,950 / 1,450) * 100

= 134.48

Percentage Change

= [(134.48 - 100) / 100] * 100

= 34.48%

3. Which of the following statements is correct

a. The inflation rate in 2018 is not the same using the two methods.

b. The GDP deflator allows the basket of goods and services to change.

On September 1, Cheyenne Office Supply had an inventory of 30 calculators at a cost of $16 each. The company uses a perpetual inventory system. During September, the following transactions occurred.
Sept. 6 Purchased 90 calculators at $24 each from York Co.
Sept. 9 Paid freight of $90 on calculators purchased from York Co.
Sept. 10 Returned 5 calculators to York Co. for $125 cash (including freight) because they did not meet specifications.
Sept. 12 Sold 27 calculators costing $25 (including freight) for $32 each on account to Sura Book Store, terms n/30.
Sept. 14 Granted credit of $32 to Sura Book Store for the return of one calculator that was not ordered.
Sept. 20 Sold 33 calculators costing $25 for $35 each on account to Davis Card Shop, terms n/30.
Journalize the September transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem)

Answers

Answer:

Date        Account Titles and Explanation     Debit        Credit

Sept. 6    Inventory                                            $2,160

               (90*$24)  

                      Cash                                                            $2,160

Sept. 9    Inventory                                             $90  

                    Cash                                                                $90

Sept. 10   Cash                                                    $125  

                     Inventory                                                        $125

Sept. 12   Accounts Receivable                         $864

                (27*$32)

                     Sales Revenue                                               $864

                (To record credit sale)  

Sept. 12   Cost of Goods Sold                            $675

                (27*$25)

                       Inventory                                                       $675

               (To record cost of merchandise sold)  

Sept. 14    Sales Returns and Allowances           $32

                       Accounts Receivable                                    $32

               (To record merchandise returned)  

Sept. 14     Inventory                                              $25

                       Cost of Goods Sold                                       $25

                (To record cost of merchandise returned)  

Sept. 20   Accounts Receivable                           $1,155

                (33*$35)

                        Sales Revenue                                              $1,155

                (To record credit sale)

Sept. 20   Cost of Goods Sold                                $825

                (33*$25)

                        Inventory                                                        $825

                  (To record cost of merchandise sold)

At December 31, 2017, Novak Corporation reported the following plant assets. Land $ 3,198,000 Buildings $26,610,000 Less: Accumulated depreciation—buildings 12,712,050 13,897,950 Equipment 42,640,000 Less: Accumulated depreciation—equipment 5,330,000 37,310,000 Total plant assets $54,405,950 During 2018, the following selected cash transactions occurred. Apr. 1 Purchased land for $2,345,200. May 1 Sold equipment that cost $639,600 when purchased on January 1, 2011. The equipment was sold for $181,220. June 1 Sold land for $1,705,600. The land cost $1,066,000. July 1 Purchased equipment for $1,172,600. Dec. 31 Retired equipment that cost $746,200 when purchased on December 31, 2008. No salvage value was received.Prepare the plant assets section of Novak’s balance sheet at December 31, 2018.

Answers

Answer:

Plant Assets

Land at Cost                                             $4,477,200

Buildings at Cost                                    $26,610,000

Total                                                         $31,087,200

See note 2 below !

Explanation:

To determine the Cost of Land, prepare the Land Account

Land T - Account

Debit :

Balance b/d                         $ 3,198,000

Apr. 1 Cash                           $2,345,200

Total                                     $5,543,200

Credit :

Disposal                               $1,066,000

Balance c/d (balance)          $4,477,200

Total                                     $5,543,200

Other Notes

1. Remember ,Equipment is not included in the Plant Assets, so do not concern yourself with any transactions of it.

2.Since the depreciation policy for Buildings is not given, I have only recorded the Costs Amount in the Plant Section.

Identify the correct statement regarding the Occupational Safety and Health Act (OSH Act). Select one:

a. In a closing conference, all the findings of the inspection are kept confidential with the concerned officers.
b. OSHA compliance officers do not entertain any kind of input or complaints from employees during the inspection.
c. OSHA compliance officers notify employers a month in advance before the inspection.
d. The OSHA compliance officer will seek a restraining order from the U.S. District Court, even if the inspection reveals that the problem is minor.
e. If an OSH Act violation results in citations, an employer must post each citation in a prominent place near the location of the violation.

Answers

Answer:

The answer is "Option e".

Explanation:

In the question, the choice e is correct because whenever an infringement of the OSH Act contributes to citations, the contractor should place any ticket in such a conspicuous place near the infringement.  

All other alternatives weren’t true in support of OSHA but only when a violation of OSHA contributes to quotations should an employee post each quotation at a prominent position relative to the place of the violation.

Corporation has many production plants across the midwestern United States. A newly opened plant, the Bellingham plant, produces and sells one product. The plant is treated, for responsibility accounting purposes, as a profit center. The unit standard costs for a production unit, with overhead applied based on direct labor hours, are as follows. Manufacturing costs (per unit based on expected activity of 24,000 units or 36,000 direct labor hours): Direct materials (2 pounds at $20) $ 40.00 Direct labor (1.5 hours at $90) 135.00 Variable overhead (1.5 hours at $20) 30.00 Fixed overhead (1.5 hours at $30) 45.00 Standard cost per unit $ 250.00 Budgeted selling and administrative costs: Variable $ 5 per unit Fixed $ 1,800,000 Expected sales activity: 20,000 units at $425.00 per unit Desired ending inventories: 10% of sales Assume this is the first year of operations for the Bellingham plant. During the year, the company had the following activity. Units produced 23,000 Units sold 21,500 Unit selling price $ 420 Direct labor hours worked 34,000 Direct labor costs $ 3,094,000 Direct materials purchased 50,000 pounds Direct materials costs $ 1,000,000 Direct materials used 50,000 pounds Actual fixed overhead $ 1,080,000 Actual variable overhead $ 620,000 Actual selling and administrative costs $ 2,000,000 In addition, all over- or underapplied overhead and all product cost variances are adjusted to cost of goods sold. c. Find the direct labor variances. Indicate if they

Answers

Answer:

Direct labor rate variance= $34,000 unfvorable

Direct labor time (efficiency) variance= $45,000 favorable

Explanation:

Giving the following information:

Standard:

Expected activity of 24,000 units or 36,000 direct labor hours

Direct labor (1.5 hours at $90)

Actual:

Units produced 23,000

Direct labor hours worked 34,000

Direct labor costs $ 3,094,000

To calculate the direct labor rate and efficiency variance, we need to use the following formulas:

Direct labor rate variance= (Standard Rate - Actual Rate)*Actual Quantity

Actual rate= 3,094,000/34,000= $91 per hour

Direct labor rate variance= (90 - 91)*34,000

Direct labor rate variance= $34,000 unfvorable

Direct labor time (efficiency) variance= (Standard Quantity - Actual Quantity)*standard rate

Direct labor time (efficiency) variance= (23,000*1.5 - 34,000)*90

Direct labor time (efficiency) variance= $45,000 favorable

When positive externalities exist in the consumption of a good, the marginal social benefit: Multiple Choice could be either greater than or less than the marginal benefit received by consumers of the good depending on the equilibrium price determined in competitive markets. equals the marginal benefit received by consumers of the good minus the marginal benefit to third parties. equals the marginal cost of producing the good plus the marginal cost to third parties. equals the marginal benefit received by consumers of the good plus the marginal benefit to third parties.

Answers

Answer: equals the marginal benefit received by consumers of the good plus the marginal benefit to third parties.

Explanation:

An Externality refers to the effect that a third party to a transaction receives even though they were not party to the transaction. When this effect is positive, the effect will be a benefit.

The Marginal social benefit refers to all benefits received from a positive externality which means that this includes the marginal benefits provided to consumers of the good as well as the marginal benefit to third parties.

true or false: it’s always immediately obvious when boundaries are crossed in a relationship.

Answers

Answer:

True?

Explanation:

I hope this was right!

Answer: i’m pretty sure it’s true.

Explanation:

a change in the way they act towards you is an example.

13. The anxiety felt because the consumer cannot anticipate the outcomes of a purchase but believes there may be negative consequences is called A. a negative antecedent. B. perceived risk. C. temporal uncertainty. D. spatial uncertainty. E. buyers' remorse. 14. Negative consequences associated with perceived risk include A. physical harm. B. purchase amount required to buy the product. C. product performance. D. that friends won't approve of the purchase. E. all of the above are negative consequences associated with perceived risk. 15. __________ is a favorable attitude toward and consistent purchase of a single brand over time. A. Brand bias B. Brand discrimination C. Brand loyalty D. Brand preference E. Selective perception 16. __________ are a consumer's subjective perceptions of how well a product or brand performs on different attributes. A. Beliefs B. Values C. Attitudes D. Predispositions E. Opinions 17. A consumer's purchases are often influenced by the views, opinions, or behavior of others. Two important aspects of personal influence are A. lifestyle and motivation. B. personality and lifestyle. C. opinion leadership

Answers

Answer and Explanation:

B. perceived risk: this comes about when the consumer fears negative consequences from a purchase

C. E. all of the above are negative consequences associated with perceived risk.

C. brand loyalty: this is dedication and preference for a particular and repeated purchase of its products regardless of competitors actions

D. Beliefs: personal beliefs, culture and experiences are what make for consumers decision here

Opinion leaderships and word of mouth : society, groups, popular opinion and other such influences drive decision of consumer here

Cost of Goods Manufactured, using Variable Costing and Absorption Costing On March 31, the end of the first year of operations, Barnard Inc., manufactured 2,900 units and sold 2,500 units. The following income statement was prepared, based on the variable costing concept: Barnard Inc. Variable Costing Income Statement For the Year Ended March 31, 20Y1 Sales $925,000 Variable cost of goods sold: Variable cost of goods manufactured $516,200 Inventory, March 31 (71,200) Total variable cost of goods sold (445,000) Manufacturing margin $480,000 Total variable selling and administrative expenses (110,000) Contribution margin $370,000 Fixed costs: Fixed manufacturing costs $234,900 Fixed selling and administrative expenses 75,000 Total fixed costs (309,900) Operating income $60,100 Determine the unit cost of goods manufactured, based on (a) the variable costing concept and (b) the absorption costing concept. Variable costing $ Absorption costing $

Answers

Answer:

$178

$259

Explanation:

The calculation of the variable costing concept and (b) the absorption costing concept is shown below:-

Cost of Goods Manufactured per unit = $516,200 ÷ 2,900

= $178

Fixed Manufacturing Overhead Per Unit = $234,900 ÷ 2,900

= $81

Variable Product cost Per Unit = Cost of Goods Manufactured per Unit

= $178

Absorption product cost per unit = $178 + $81

= $259

if you ad the diagnostics the answer is d

Fill in the blank: City hotels are typically (Inexpensive/expensive/uncomfortable) because they are in the commercial and business areas of the city. They usually cater to (Leisure/budget/business) travelers, who prefer staying in the city.

Answers

Answer:

Expensive, Business

Explanation:

City hotels are typically expensive because they are in the commercial and business areas of the city. They usually cater to business travelers, who prefer staying in the city.

Rent and rates in the cities are usually higher than in other areas. Businesses located in the cities, especially those in the hospitality industry,  will charge a higher price than those found in other regions of the economy.

Hotels in the cities pay higher rent. They also offer premium services hence charge higher prices.

Three different companies each purchased trucks on January 1, Year 1, for $72,000. Each truck was expected to last four years or 200,000 miles. Salvage value was estimated to be $7,000. All three trucks were driven 67,000 miles in Year 1, 42,000 miles in Year 2, 40,000 miles in Year 3, and 62,000 miles in Year 4. Each of the three companies earned $61,000 of cash revenue during each of the four years. Company A uses straight-line depreciation, company B uses double-declining-balance depreciation, and company C uses units-of-production depreciation. Answer each of the following questions. Ignore the effects of income taxes.

Required:
a. Calculate the net income for Year 1.
b. Which company will report the highest amount of net income for Year 1

Answers

Answer and Explanation:

The computation is shown below;

a.

Particulars              Comp A           Comp B             Comp C

cash revenue           $61,000          $61,000             $61,000

Less: depreciation    $16,250         $36,000             $21,775

($72,000  - $7000) ÷4]  {$72,000 × (25%× 2)] ($72,000 - $7,000) × $67,000 ÷ $200,000)

net income                $44750              $25,000          $39225

b. As it can be seen that the net income for the company A is considered to be the highest and the same is to be considered

Which of these Messages would be considered inappropriate for business communication ?

A.good night
B.goodbye
C. Ok,bye
D. See you tomorrow

Answers

C. it’s just not something formal you would say on business communication.
C. it's the least formal out of all the replies

(04.01 LC)
Which known factor affects prices in the financial markets?
International stocks
Media speculation
Government policy
Foreign companies

Answers

Answer:

Media Speculation :)

4.01 (the lesson) talks about "Company Z" and how you want to buy stock from that company, but the speculation of Company Z over media leads you otherwise.

Explanation:

It's crucial to remember that prices in financial markets are influenced by a wide range of factors, and their impact can vary depending on the unique circumstances. All of the aforementioned elements have the ability to have an impact on prices in financial markets.

International stocks: Price changes in financial markets may be impacted by developments in foreign stock markets. International market trends, geopolitical developments, and changes in the global economy all have the potential to affect investor attitude and market behaviour, which can shift prices.

Financial market news and media speculation can have an impact on how investors behave and how the market feels. Media sources' news reporting, editorials, and analyses can influence market expectations and cause buying or selling that affects prices.

Government rules and policies: These can have a big impact on the financial markets. Interest rates, inflation, economic growth, and general market circumstances all have an impact on pricing, as can central bank measures, fiscal, monetary, and rule changes.

Foreign firms: Prices on financial markets can be impacted by the performance and operations of foreign firms, particularly if they are listed on those markets or have a major impact on the industries they operate in. Market mood and price movements can be impacted by news and developments involving overseas corporations, such as earnings releases, mergers and acquisitions, or adjustments to company plans.

To know more about financial markets

https://brainly.com/question/28481995

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Baillie Power leased high-tech electronic equipment from Courtney Leasing on January 1, 2021. Courtney purchased the equipment from Doane Machines at a cost of $255,000, its fair value.

Related Information:

Lease term 2 years (8 quarterly periods)
Quarterly lease payments $20,000 at Jan. 1, 2021, and at Mar. 31, June 30, Sept. 30, and Dec. 31 thereafter
Economic life of asset 5 years
Interest rate charged by the lessor 12%

Required:
Prepare a lease amortization schedule and appropriate entries for Baillie Power from the beginning of the lease through December 31, 2021.

Answers

Answer:

Beginning Installment Interest Ending

1 144,605.00 20,000            0         124,605

2 124,605.00 20,000     3,738.15 108,343

3  108,343.15 20,000     3,250.29   91,593

4   91,593.44 20,000      2,747.80   74,341

5    74,341.25 20,000      2,230.24  56,571

6    56,571.48 20,000       1,697.14 38,269

7   38,268.63 20,000       1,148.06   19,417

8     19,416.69 20,000        582.50          0

Journal entries:

Cash 20,000 debit

lease receivables 124,605 debit

          Lease Equipment      144,605 credit

--Jan 1st

cash 20,000 debit

   interest revenue 3,738.15 credit

--March 31st

cash 20,000 debit

   interest revenue  3,250.29 credit

  lease receivables 16749.71  credit

--June 30th

cash 20,000 debit

   interest revenue 2,747.80 credit

  lease receivables 17252.20 credit

--Sep 30th

cash 20,000 debit

   interest revenue    2,230.24 credit

   lease receivables 17,769.76 credit

--Dec 31st

Explanation:

Present value of the lease payment:

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

C 20,000

time 8 (eight quarters)

rate 0.03 (12% annual --> divided among four quarters = 3%)

[tex]20000 \times \frac{1-(1+0.03)^{-8} }{0.03} = PV\\[/tex]

PV $144,605.6591

We build the table starting from the present value. Then, we subtract hte installment and in the second period we start doing interest calculations

(not in the firt one as it is being paid in the present thus, no interest accrued)


Marketing cannot be successful if the product is not what the customer wants or if the quality is low.
True or False?

Answers

The answer it true.

Gilberto Company currently manufactures 74,000 units per year of one of its crucial parts. Variable costs are $2.40 per unit, fixed costs related to making this part are $84,000 per year, and allocated fixed costs are $71,000 per year. Allocated fixed costs are unavoidable whether the company makes or buys the part. Gilberto is considering buying the part from a supplier for a quoted price of $3.65 per unit guaranteed for a three-year period. Calculate the total incremental cost of making 74,000 and buying 74,000 units. Should the company continue to manufacture the part, or should it buy the part from the outside supplier?

Answers

Answer and Explanation:

The computation is shown below:

                        Incremental Costs to Make

Particulars              Relevant Amount Relevant        Total Relevant

                                per Unit                Fixed Costs    Costs

Variable cost per unit   $2.40                                     $177,600

                                                                               (74,000 × $2.40)

Fixed manufacturing costs                    $84,000         $84,000

Total incremental cost to make                                    $261,600

                                          Incremental Costs to Buy

Particulars              Relevant Amount Relevant        Total Relevant

                                per Unit                Fixed Costs    Costs

Purchase price per unit $3.65                                     $270,100

                                                                                      (74,000 × $3.65)  

Total incremental cost to buy                                       $270,100

As the cost is minimize in the case of the making part so Gilberto should Make the part  

Why does supply decrease when the price
of resources increases?

Answers

Answer:

see below

Explanation:

Resources are the ( inputs) materials used in the production of goods meant for sale. The cost of inputs has a direct impact on the price of the finished goods(output).  An increase in the cost of inputs increases the cost of production. An increase in production cost increases without a corresponding rise in the selling price means that the profits margin per unit will decline.

Suppliers are motivated to sell or deliver more quantities in the market by profit prospects. An increase in the costs of inputs decreases profit margins. Reduced profits margin result in suppliers supplying reduced quantities in the markets.

Consider the effects of an increase in the saving rate in the United States capital-labor ratio, according to the Solow model. The immediate effect of a saving rate increase would:

a. begin to increase the capital-labor ratio, increase output per worker, and reduce consumption per worker.
b. not immediately increase the capital-labor ratio, increase output per worker, and reduce consumption per worker.
c. begin to increase the capital-labor ratio, increase output per worker, and increase consumption per worker.
d. begin to increase the capital-labor ratio, not immediately increase output per worker, and reduce consumption per worker.

Answers

Answer: d. begin to increase the capital-labor ratio, not immediately increase output per worker, and reduce consumption per worker.

Explanation:

According to Solow, the accumulation of capital and labor are vital for economic growth. The Solow model believes that sustained increase in the investment of capital will only lead to a temporary rise in growth rate only as a result of the rise in capital to labour ratio.

He however believes that this may lead to a reduction in the marginal product of capital that were added and therefore such economy will revert back to long term growth as there'll be productivity in such economy.

The effect of an increase in the saving rate in the United States capital-labor ratio, according to the Solow model is that the immediate effect of a saving rate increase would begin to increase the capital-labor ratio, not immediately increase output per worker, and reduce consumption per worker.

Crane Company purchased land as a factory site for $1300000. Crane paid $110000 to tear down two buildings on the land. Salvage was sold for $8000. Legal fees of $5000 were paid for title investigation and making the purchase. Architect's fees were $46000. Title insurance cost $3500, and liability insurance during construction cost $3800. Excavation cost $15000. The contractor was paid $4200000. An assessment made by the city for pavement was $9500. Interest costs during construction were $250000.

Required:
a. The cost of the land that should be recorded by Wilson Co. is:________
b. The cost of the building should be recorded by Wilson Co. is:_________

Answers

Answer:

a. $‭1,420,000‬

b.  $‭4,514,800‬

Explanation:

When it comes to fixed assets, all costs that directly helped make the asset available for use are to be capitalized.

Cost of Land

= Purchase Value + Cost Incurred to Tear Down 2 Buildings + Legal Fees + Title Insurance Cost + Assessment Cost - Salvage

= 1,300,000 + 110,000 + 5,000 + 3,500 + 9,500 - 8,000

= $‭1,420,000‬

Cost of Building

= Architect's Fees + Liability Insurance Cost + Excavation Cost + Contractor's Payment + Interest Cost

= 46,000 + 3,800 + 15,000 + 4,200,000 + 250,000

= $‭4,514,800‬

14. Future Value of Annuity. Jen spends $10 per
wesk on lottery tickets. If she takes the same
amount that she spends on lottery tickets and
invests it each week for the next five years at 10%,
how much will she have in five years?

Answers

Answer:

10 times 4 equals=40 per month times 12 equals 480 a year times 5 years =2400 times. 10=240 2400+240=2640.00

Use the following data to determine the total dollar amount of assets to be classified as current assets. Wildhorse Co. Balance Sheet December 31, 2022

Cash $200000
Accounts payable $195000
Accounts receivable 155000
Salaries and wages payable 32000
Inventory 160000
Mortgage payable 241500
Prepaid insurance 88500
Total liabilities $468500
Stock investments (long-term) 255000
Land 262000
Buildings $303000
Common stock $364000
Less: Accumulated depreciation (63500) 239500
Retained earnings 738500
Goodwill 211000
Total stockholders' equity $1102500
Total assets $1571000
Total liabilities and stockholders' equity $1571000

Answers

Answer:

$603,500

Explanation:

Calculation to determine the total dollar amount classified as current assets.

Using this formula

Current asset=(Cash + Account receivable + Inventory + Prepaid insurance)

Let plug in the formula

Current assets=$200,000+$155,000+$160,000+$88,500

Current assets=$603,500

Therefore the total dollar amount classified as current assets is $603,500

A tax rate that is higher for people with higher incomes is a

A. progressive tax
B. deductive tax
C. regressive tax
D. dependent tax​

Answers

Answer: A). Progressive tax is higher for people with higher incomes. I hope this was helpful.

A tax rate that is higher for people with higher incomes is a progressive tax. In such a tax system, the rich pay more tax than the poor. Thus, option (a) is correct.

What is a progressive tax?

A progressive tax is a tax system in which people who earn higher incomes pay a higher rate of tax than those who earn lower incomes. This type of tax system is designed to reduce income inequality and ensure that those with higher incomes pay their fair share of taxes.

In a progressive tax system, the tax rate increases as the taxable income increases, and the tax rate decreases as the taxable income decreases.

Therefore, it can be concluded that a tax rate that is higher for people with higher incomes is a progressive tax. Hence, option (a) is correct.

Learn more about progressive tax, here:

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Assume that Gorilla Corporation's capital loss carryforward is $27,000 and that Gorilla will be able to use $11,000 of the carryover to offset capital gains in 2021 and the remaining $16,000 to offset capital gains in 2022.

Required:
Determine the tax savings of the $105,000 long-term capital loss recognized in 2020.

Assume a discount rate of 5%. The present value factors at 5% are as follows:

1.000 for 2017-2020;
0.9524 for 2021
0.9070 for 2022.

Gorilla Corporation's marginal income tax rate is 34% for all tax years prior to 2018. In present value terms, the tax savings of the $105,000 long-term capital loss recognized in 2020 is $________ .

Answers

Answer:

$95,283.09

Explanation:

The computation of the long term capital loss recognized for the year 2020 is shown below:

As we know that

Present value = Future value ÷ (1 + interest rate)^number of years

Present value = $105,000 ÷ (1 + 0.05)^2

= $95,283.09

hence, the long term capital loss recognized is $95,283.09

We simply applied the above formula

Sam’s Long Life 75-watt light bulbs are designed to have a life of 1,130 hours with tolerances of ±200 hours. The process that makes light bulbs has a mean of 1,010 hours, with a standard deviation of 54 hours. Compute the process capability ratio and the process.

Answers

Answer:

Life of bulb = 1130 ± 200 hours

Lower specification level (LSL) = 1130 - 200

Lower specification level (LSL) = 930 hours

Upper specification level (USL) = 1130 + 200

Upper specification level (USL) = 1330 hours

S.D. of the process (σ) = 54 hours

Process mean (µ) = 1010 hours

Process capability = (USL – LSL)/6σ

Process capability = (1330 - 930)/(6*54)

Process capability =   400/324

Process capability = 1.2346

Process capability index = Minimum [(USL – µ)/3σ, (µ – LSL)/3σ]

= Minimum [(1330 - 1010)/(3*54), (1010 - 930)/(3*54)]

= Minimum [320/162], (80/162)

= Minimum[1.98, 0.49]

Process capability index = 0.429. The process capability > 1. Conclusion is that the process is capable.

Also, Process capability index =1.98. The process capability index < 1 and mean is towards lower specification limit, the bulbs produced will be of shorter life.

Process capability = 1.2346 (>1) indicates the process is capable, Process Capability = 0.49 (<1) indicates that shorter lived bulbs will be generated.

Ben Bradley started Bradley Company on January 1, Year 1. The company experienced the following events during its first year of operation: Earned $2,900 of cash revenue for performing services. Borrowed $4,400 cash from the bank. Adjusted the accounting records to recognize accrued interest expense on the bank note. The note, issued on August 1, Year 1, had a one-year term and a 6 percent annual interest rate. Required a. What is the amount of interest expense in Year 1? b. What amount of cash was paid for interest in Year 1? c. Use a horizontal financial statements model to show how each event affects the balance sheet, income statement, and statement of cash flows. Indicate whether the event increases (I) or decreases (D) each element of the financial statements model. Also, in the Statement of Cash Flows column, classify the cash flows as operating activities (OA), investing activities (IA), or financing activities (FA). The first transaction has been recorded as an example. (Note: Not all cells will require an input.)

Answers

Answer:

Bradley Company

a) Amount of interest expense in Year 1 = $110

b) Amount of cash paid for interest in Year 1 = $0

c) Horizontal Financial Statements Model:

Balance Sheet                                         Income Statement         Statement  

                                                                                                     of cash flows

Assets      = Liabilities  + Equity     Revenue - Expense = Profit

(I)+ $2,900 =  Liabilities + $2,900   +$2,900 - 0          = +2,900  $2,900 OA

(I)+ $4,400 =  +$4,400 + Equity          0        -   0          = Profit     $4,400 FA

Assets        =  (I)+$110 + (D) ($110)       0  -   ($110)        = ($110)      None

Explanation:

a) Data and Calculations:

Service Revenue in cash = $2,900

Bank Loan in cash = $4,400

Accrued Interest = $4,400 * 6% * 5/12 = $110

b) Each business transaction that Bradley undertakes has an effect on the accounting equation, but the equation is always in balance, if proper records are kept.  This is because of the duality of transactions as recorded by the double-entry system of accounting.  One transaction can increase an element of the equation and increase or decrease the other element as we have demonstrated above.

On September 30, 2021, the San Fillipo Corporation issued 8% stated rate bonds with a face amount of $180 million. The bonds mature on September 30, 2041 (20 years). The market rate of interest for similar bonds was 10%. Interest is paid semiannually on March 31 and September 30.

Required:
Determine the price of the bonds on September 30, 2021.

Answers

Answer:

Bond Price = $149.1136446 million rounded off to $149.11

Explanation:

To calculate the price of the bond today, we will use the formula for the price of the bond. We assume that the interest rate provided is stated in annual terms. As the bond is a semi annual bond, the coupon payment, number of periods and semi annual YTM will be,

Coupon Payment (C) = 180 million * 0.08 * 6/12 = 7.2 million

Total periods (n) = 20 * 2 = 40

r or YTM = 0.1 * 6/12 = 0.05 or 5%

The formula to calculate the price of the bonds today is attached.

Bond Price = 7.2 * [( 1 - (1+0.05)^-40) / 0.05]  +  180 / (1+0.05)^40

Bond Price = $149.1136446 million rounded off to $149.11

Job Costing Budgeted Manufacturing Overhead Rate, Allocated Manufacturing Overhead Taylor Company uses normal costing. It allocates manufacturing overhead costs using a budgeted rate per machine-hour. The following data are available for 2017: Budgeted manufacturing overhead costs $3,800,000 Budgeted machine-hours 200,000 Actual manufacturing overhead costs $3,660,000 Actual machine-hours 196,000 Use the blue shaded areas on the ENTERANSWERS tab for inputs. Always use cell references and formulas where appropriate to receive full credit. ​If you copy/paste from the Instructions tab you will be marked wrong. Requirements 1 Calculate the budgeted manufacturing overhead rate. 2 Calculate the manufacturing overhead allocated during 2017. 3 Calculate the amount of under- or overallocated manufacturing overhead. a. Enter your answer as a positive value.

Answers

Answer:

1. Budgeted manufacturing overhead rate = Budgeted manufacturing overhead costs / Budgeted machine-hours

Budgeted manufacturing overhead rate = $3,800,000 / 200,000

Budgeted manufacturing overhead rate = $19

2. The manufacturing overhead allocated during 2017 = Actual machine-hours * Budgeted manufacturing overhead rate

Manufacturing overhead allocated = 196,000 * $19

Manufacturing overhead allocated =$3,724,000

3. Manufacturing overhead costs over-allocated = Manufacturing overhead allocated during 2017 - Actual manufacturing overhead costs

Manufacturing overhead costs over-allocated = $3,724,000 - $3,660,000

Manufacturing overhead costs over-allocated = $64,000

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