Metlock Mining Company purchased land on February 1, 2020, at a cost of $1,101,100. It estimated that a total of 58,200 tons of mineral was available for mining. After it has removed all the natural resources, the company will be required to restore the property to its previous state because of strict environmental protection laws. It estimates the fair value of this restoration obligation at $112,500. It believes it will be able to sell the property afterwards for $125,000. It incurred developmental costs of $250,000 before it was able to do any mining. In 2020, resources removed totaled 29,100 tons. The company sold 21,340 tons.
Compute the following information for 2020.
(a) Per unit mineral cost: _______
(b) Total material cost of December 31, 2020, inventory:_______
(c) Total material cost in cost of goods sold at December 31, 2020:_______

Answers

Answer 1

Answer and Explanation:

The computation is shown below;

(a)

Purchase price of Land $1,101,100

Add: Fair value of restoration $112,500

Less: residual value -$125,000

Developmental costs $250,000

Total $1,388,600

Divided by Tons available for mining  58,200

Per unit Material cost $23.00

(b)  Inventory $178,480 (29100 - 21340) × $23  

(c ) Cost of goods sold  $490,820   (21340 × $23)


Related Questions

the total surface area of hemisphere is 4158sq then what is the circumference of the base

Answers

Answer:

C = 132 units

Explanation:

Given the following data;

TSA of hemisphere = 4158 sq units

To find the circumference of the base;

Mathematically, the total surface area of a hemisphere is given by the formula;

TSA of hemisphere = 3πr²

First of all, we would determine the radius of the hemisphere.

4158 = 3 * 22/7 * r²

Cross-multiplying, we have;

4158 * 7 = 3 * 22 * r²

29106 = 66r²

r² = 29106/66

r² = 441

Taking the square root of both sides, we have;

r = √441

r = 21 units

Next, we determine the circumference of the base using the same radius;

Circumference of circle, C = 2πr

C = 2 * 22/7 * 21

C = 924/7

C = 132 units

The following are data on three promissory notes. Determine the missing amounts. (Round answers to 0 decimal places, e.g. 5,275. Use 360 days for calculation.) Date of Note Terms Maturity Date Principal Annual Interest Rate Total Interest (a) April 1 60 days select a maturity date $630,000 5 % $enter a dollar amount (b) July 2 30 days select a maturity date 86,400 enter percentages % $576 (c) March 7 6 months select a maturity date 136,800 9 % $enter a dollar amount

Answers

Answer:

A. Maturity Date 31-May

Total Interest $5,250

B. Maturity Date 02-Aug

Annual interest rate 8%

C. Maturity Date 07-Sep

Total Interest $6,156

Explanation:

Calculation to Determine the missing maturity dates and Total interest and rates on notes.

Date of Note Terms Maturity Date Principal Annual Interest rate Total Interest

a. 01-Apr 60 days 31-May $630,000 5% $5,250

b. 02-Jul 30 days 02-Aug 86,400 8% $576

c. 07-Mar 6 months 07-Sep 136,800 9% $6,156

Working:

A. Calculation for Total Interest and Maturity Date

Total Interest= $630,000 x 5% x 60 days / 360 days

Total Interest = $5,250

Maturity Date

April 2-30 29

May 1-31 31

Total 60 days

B. Calculation for Annual Interest rate and Maturity date

First step is to calculate the 360 days Interest

360 days Interest = $576 x 360 days / 30 days

360 days Interest = $6,912

Now let calculate the Annual interest rate

Annual interest rate = ($6,912 / 86,400) x 100

Annual interest rate= 8%

Maturity Date

July 3-31 28

August 1-2 2

Total 30 days

C. Calculation for Total Interest and Maturity date

Total Interest = 136,800 x 9% x 6 months / 12 months

Total Interest =$6,156

Maturity date

March 8 to April 7 1

April 8 to May 7 1

May 8 to June 7 1

June 8 to July 7 1

July 8 to August 7 1

August 8 to Sep 7 1

Total 6 months

Therefore the missing maturity dates and Total interest and rates on notes are:

A. Maturity Date 31-May

Total Interest $5,250

B. Maturity Date 02-Aug

Annual interest rate 8%

C. Maturity Date 07-Sep

Total Interest $6,156

Use in your own words, what is corporate debt ?

Answers

Answer:

The corporate debt market is where companies go to borrow cash. And for over a decade, super-low interest rates left over from the 2008 financial crisis have made borrowing easier and easier. Since then, U.S. companies have regularly offered up bonds for sale, taking advantage of the cheap access to cash.

Explanation:

Hope this helps you

What are some recommendations for ways that Redbox can maintain its high market
share?

Answers

Answer:

Do online streaming

Explanation:

1: create commercials to spread the business

2: emphasize the good points for example, a movie ticket cost about $15 to $20 while a Redbox movie only cost about $2 and multiple people can watch the movie they bought.

3: place Redbox stations in high populated building for example, a mall, Publix, Walmart, Wawa, and Target.

Harvey Hotels has provided a defined benefit pension plan for its employees for several years. At the end of the most recent year, the following information was available with regard to the plan: service cost: $6.2 million, expected return on plan assets: $1.2 million, actual return on plan assets: $1 million, interest cost: $1.4 million, payments to retired employees: $2 million, and amortization of prior service cost (created when the pension plan was amended causing a drop in the projected benefit obligation): $1.1 million. What amount should Harvey Hotels report as pension expense in its income statement for the year? Group of answer choices $7.5 million $8.7 million $7.7 million $1.4 million

Answers

Answer:

$7.5 million

Explanation:

Calculation to determine What amount should Harvey Hotels report as pension expense in its income statement for the year

Service cost $6.2 million

Add Interest cost $1.4 million

Less Expected return on plan assets($1.2 million)

Add Amortization of prior service cost $1.1 million

Pension expense $7.5 million

Therefore the amount that Harvey Hotels should report as pension expense in its income statement for the year is $7.5 million

For the products launched by companies to succeed, it is important that Multiple Choice marketing is aggressive and separate from other functional areas. marketing endeavors are directed solely at manipulating consumers. all the functional areas of the business are coordinated with marketing decisions. the marketing environment changes constantly. one environmental force is not interconnected with another environmental force.

Answers

Answer:

all the functional areas of the business are coordinated with marketing decisions.

Explanation:

A product can be defined as any physical object or material that typically satisfy and meets the demands, needs or wants of customers. Some examples of a product are mobile phones, television, microphone, microwave oven, bread, pencil, freezer, beverages, soft drinks etc.

According to the economist Philip Kotler in his book titled "Marketing management" he stated that, there are five (5) levels of a product. This includes;

1. Core benefit.

2. Generic product.

3. Expected product.

4. Augmented product.

5. Potential product.

The core benefit of a product can be defined as the basic (fundamental) wants or needs that is being satisfied, met and taken care of when a customer purchase a product.

Hence, for the products launched by companies to succeed, it is important that all the functional areas of the business are coordinated with marketing decisions.

Marketing mix can be defined as the choices about product attributes, pricing, distribution, and communication strategy that a company blends and offer its targeted markets (customers) so as to build and maintain a desired response.

At the time of his death on July 9, Aiden held rights in the following real estate: Fair Market Value (on July 9) Apartment building $2,100,000 Tree farm 1,500,000 Pastureland 750,000 Residence 900,000 The apartment building was purchased by Chloe, Aiden's mother, and is owned in a joint tenancy with her. The tree farm and pastureland were gifts from Chloe to Aiden and his two sisters. The tree farm is held in joint tenancy, and the pastureland is owned as tenants in common. Aiden purchased the residence and owns it with his wife as tenants by the entirety. Compute Aiden's gross estate based on the scenarios:

Answers

Answer:

The answer is [tex]\$1,200,000[/tex]"".

Explanation:

[tex]\to [\$500,000 (\frac{1}{3} \times \$1,500,000) + \$250,000 (\frac{1}[3} \times \$750,000 + \$450,000 (\frac{1}[2} \times \$900,000]\\\\\\to \$1,200,000[/tex]

Though this tree farm is jointly held, Aiden is assumed to have given 1/3 of the treatment because his mother gave her a gift to create the lease. The tenancy of the major chunk is subjected to the fifty percent spouse exclusion rule. None of the structures is included as Chloe does not escape Aiden.

Based on the above financial statements, calculate the following ratios for 2021: income statement Sales 480,000 cost of goods sold 243,200 salaries expense 55,200 depreciation expense 24,000 interest expense 4,500 rent expense 36,000 gain on equipment 0 loss on equipment disposal 1,400 364,300 net income 115,700 Statement of Retained Earnings Beginning Balance - Retained Earnings $ 36,300 Plus - Net Income 115,700 Less - Dividends (18,000) Ending Balance - Retained Earnings $ 134,000 Balance sheets 2020 2021 change Assets: Cash 27,500 72,600 45,100 Accounts Receivable 32,600 47,600 15,000 Inventory 48,000 54,800 6,800 prepaid expenses 7,200 5,200 (2,000) Equipment 56,000 77,000 21,000 Accum. Depr - Equipment (26,500) (32,500) (6,000) total assets 144,800 224,700 Liabilities: Accounts Payable 12,700 25,700 13,000 accrued Liabilities 3,800 5,000 1,200 Bonds Payable 72,000 40,000 (32,000) total liabilities 88,500 70,700 shareholders Equity: Common Stock 20,000 20,000 0 Retained Earnings 36,300 134,000 97,700 total equity 56,300 154,000 total liabilities and shareholder equity 144,800 224,700 A. Current Ratio B. Gross Profit Percentage C. Debt Ratio D. Debt to Equity Ratio

Answers

Answer:

A. Current Ratio = 5.87

B. Gross Profit Percentage = 49.33%

C. Debt Ratio = 0.31

D. Debt to Equity Ratio = 0.46

Explanation:

The ratios can be calculated for 2021 as follows:

A. Current Ratio

Current ratio = Current assets / Current liabilities ………………… (1)

Where:

Current assets = Current assets in 2021 = Cash in 2021 + Accounts Receivable in 2021 + Inventory in 2021 + Prepaid expenses in 2021 = $72,600 + $47,600 + 54,800 + $5,200 = $180,200

Current liabilities = Current liabilities in 2021 = Accounts Payable in 2021 + accrued Liabilities in 2021 = $25,700 + $5,000 = $30,700

Substituting the values into equation (1), we have:

Current ratio = 180,200 / 30,700 = 5.87

B. Gross Profit Percentage

Gross Profit Percentage = (Gross profit / Sales) * 100 ………………….. (2)

Where:

Gross profit = Sales – Cost of goods sold = $480,000 - $243,200 = $236,800

Sales = $480,000

Substituting the values into equation (2), we have:

Gross Profit Percentage = ($236,800 / $480,000) * 100 = 49.33%

C. Debt Ratio

Debt ratio = Total debts / Total assets …………………………….. (3)

Where:

Total debts = Total liabilities in 2021 = $70,700

Total assets = total assets in 2021 = $224,700

Substituting the values into equation (3), we have:

Debt ratio = $70,700 / $224,700 = 0.31

D. Debt to Equity Ratio

Debt to Equity Ratio = Total debts / Total equity …………………………….. (4)

Total debts = Total liabilities in 2021 = $70,700

Total equity = total equity in 2021 = $154,000

Substituting the values into equation (4), we have:

Debt to Equity Ratio = $70,700 / $154,000 = 0.46

New Line Cinema is considering producing a new movie. To evaluate the proposal, the company needs to calculate its cost of capital. The firm has collected the following information:

a. The company wants to maintain is current capital structure, which is 20% equity, 20% preferred stock and 60% debt.
b. The firm has marginal tax rate of 34%.
c. The firm's preferred stock pays an annual dividend of $4.3 forever, and each share is currently worth $135.26.
d. The firm has one bond outstanding with a coupon rate of 6%, paid semiannually, 10 years to maturity, a face value of $1,000, and a current price of $1,163.51.
e. The company's beta is 0.8, the yield on Treasury bonds is is 0.6% and the expected return on the market portfolio is 6%.
f. The current stock price is $39.17. The firm has just paid an annual dividend of $1.13, which is expected to grow by 4% per year.
g. The firm uses a risk premium of 3% for the bond-yield-plus-risk-premium approach.
h. New preferred stock and bonds would be issued by private placement, largely eliminating flotation costs. New equity would come from retained earnings, thus eliminating flotation costs.

Required:
a. What is the cost of equity using the bond yield plus risk premium?
b. What is the midpoint of the range for the cost of equity?
c. What is the company's weighted average cost of capital?

Answers

Answer:

a.

7.00%

b.

5.96%

c.

1.20%

Explanation:

a.

First and foremost, we need to determine the yield to maturity on the bond, using a financial calculator as shown thus:

The financial calculator should be set to its default end mode before making the following inputs:

N=20(number of semiannual coupons  in 10 years=10*2=20)

PMT=30(semiannual coupon=face value*coupon rate*/2=$1000*6%/2=$30)

PV=-1163.51(current price=$1,163.51)

FV=1000(face value of the bond=$1000)

CPT

I/Y=2.00%(semiannual yield=2%, annnual yield=2.00%*2=4.00%)

bond yield plus risk premium=bond yield(4.00%)+ risk premium(3%)

bond yield plus risk premium=7.00%

b.

In determining the midpoint range is the maximum plus minimum cost of equity divided by 2

Let us determine cost of equity using the Capital Asset Pricing Model and Constant Dividend Growth Model

cost of equity=risk-free rate+beta*(expected return on the market portfolio-risk-free rate)

risk-free rate=yield on Treasury bonds= 0.6%

beta=0.8

expected return on the market portfolio= 6%

cost of equity=0.6%+0.8*(6%-0.6%)

cost of equity=4.92%

cost of equity=expected dividend/share price+growth rate

expected dividend=last dividend*(1+growth rate)

expected dividend=$1.13*(1+4%)=$1.1752

share price= $39.17

growth rate=4%

cost of equity=($1.1752/$39.17)+4%

cost of equity=7.00%

midpoint range=(maximum cost of equity+minimum cost of equity)/2

midpoint rate=(7.00%+4.92%)/2

midpoint range=5.96%

c.

WACC=(weight of equity*cost of equity)+(weight of preferred stock*cost of preferred stock)+(weight of debt*after-tax cost of debt)

weight of equity= 20%

cost of equity=5.96%

weight of preferred stock=20%

cost of preferred stock=annual dividend/price

cost of preferred stock=$4.3/$135.26=3.18%

weight of debt=60%

aftertax cost of debt=4.00%*(1-34%)=2.64%

WACC=(20%*5.96%)+(20%*3.18%)*(60%*2.64%)

WACC=1.20%

After comparing the manufacturing costs in the United States and in offshore locations, Alpha Manufacturing has decided to move its operations offshore to increase its profits by reducing manufacturing costs. In the given scenario, Alpha Manufacturing has most likely conducted a ______, a form of utilitarianism commonly applied by firms and government.

Answers

Answer:

Cost-benefit analysis.

Explanation:

Cost-benefit analysis is used to examine and compare the cost associated with a project or task and the benefits derived from it.

In the given scenario, Alpha Manufacturing has most likely conducted a cost-benefit analysis, a form of utilitarianism commonly applied by firms and government. Also, it is essentially used by various organizations or business firms in the decision-making process, as all the cost incurred are determined.

Additionally, it may be used to determine how changes in differing levels of activities such as costs and volume affect a company's operating income and net income.

Fixed costs can be defined as predetermined expenses in a business that remain constant for a specific period of time regardless of the quantity of production or level of outputs. Some examples of fixed costs in business are loan payments, employee salary, depreciation, rent, insurance, lease, utilities etc.

According to the survey article on mergers by Mukherjee et al,

A) a minority of managers believe that diversification can be a good reason to merge.
B) acquiring managers discount targets’ cash flows at the targets’ cost of capital.
C) managers do not believe operating synergies to be important in merger decisions.
D) managers do not use the discounted cash flow formula to value a target in a merger.

Answers

I think it’s d but not sure

Every good speaker adapts to the audience. When adapting presentations for intercultural audiences, most people understand that they must make the basic language adaptations; however, more fundamental sensitivity is sometimes needed in relation to organization, speaking conventions, values, and nonverbal communication. When addressing cross-cultural audiences:__________.
a. use first names
b. anticipate differing expectations
c. deliver your main point first
What should you do when adjusting multimedia slides to intercultural audiences?
a. Progress through your slides rapidly.
b. Use a little more text than usual in your slides.
c. Put very little information in your slides.

Answers

Answer: 1. anticipate differing expectations

2. Use a little more text than usual in your slides.

Explanation:

1. Based on the fact that the presentation is for intercultural audiences, it is important for the speaker to anticipate differing expectations. The audience have different values, languages etc and their opinions and expectations may be quite different.

2. During the adjustment of multimedia slides to intercultural audiences, it's important to use a little more text than usual in your slides. This is vital so that the audience can comprehend the message that's being passed across. Progressing through the slides rapidly isn't ideal and there should be detailed information in the slides.

The company has 7 million shares of common stock outstanding. The current share price is $68, and the book value per share is $8. The company also has two bond issues outstanding. The first bond issue has a face value of $70 million, a coupon rate of 6%, and sells for 97% of par. The second issue has a face value of $40 million, a coupon rate of 6.5%, and sells for 108% of par. The first issue matures in 21 years, the second in 6 years. Suppose the most recent dividend was $3.25 and the dividend growth rate is 5%. Assume that the overall cost of debt is the weighted average of that implied by the two outstanding debt issues. Both bonds make semiannual payments. The tax rate is 21%. What is the company’s WACC?

Answers

I’m not sure about this question. Try doing an image search of searching key terms

The following information relates to the only product sold by Harper Company. Sales price per unit $ 45 Variable cost per unit 27 Fixed costs per year 247,000 a. Compute the contribution margin ratio and the dollar sales volume required to break even. b. Assuming that the company sells 20,000 units during the current year, compute the margin of safety (in dollars).

Answers

Answer and Explanation:

The computation is shown below

a.

For Contribution Margin ratio

We know that

Contribution margin per unit = Sale price per unit - Variable cost per unit

= $45 - $27

= $18

Now  

Contribution margin ratio = Contibution Margin per unit ÷ Sale price per unit

= $18 ÷ $45

= 0.4

Now

Break even sales dollar

Break even sales = Fixed Cost ÷ Contribution margin ratio

= $247,000 ÷ 0.4

= $617,500

b.

For Margin of Safety

The Margin of safety = Actual sales - Break Even Sales

where,

Actual sales(in $) = 20000 × 45

= $900,000

So, Margin of safety is

= $900,000 - $617,500

= $282,500

Daily Enterprises is purchasing a $10.4 million machine. It will cost $46,000 to transport and install the machine. The machine has a depreciable life of five years using​ straight-line depreciation and will have no salvage value. The machine will generate incremental revenues of $3.9 million per year along with incremental costs of $1.3 million per year.​ Daily's marginal tax rate is 35%. You are forecasting incremental free cash flows for Daily Enterprises. Whatare the incremental free cash flows associated with the new​ machine?

Answers

Answer:

$2,421,220

Explanation:

Calculation to determine incremental free cash flows associated with the new​ machine

First step is to calculate The cost of depreciation

Cost of depreciation= $10,4000,00 + $46,000/ 5

Cost of depreciation= $2,089,200

Now let calculate the Incremental free cash flows

Incremental free cash flows = ( $3.9 million - $1,300,000) * (1 - 0.35) + $2,089,200* 0.35

Incremental free cash flows = $1,690,000 + $731,220

Incremental free cash flows=$2,421,220

Therefore the incremental free cash flows associated with the new​ machine is $2,421,220.

Whirlwind mowers manufacturers and sells power lawnmower still public and distributes the products through its own dealers. Andrew is a homeowner who has purchased a power mower from an authorized dealer on the basis of the dealer's recommendation that the mower is the best one available to the job. Andrew was cutting his lawn when the mower blade flew off and seriously injured his leg.

Required:
a. Andrew sues Whirlwind Mowers and asks for damages based on negligence in producing the power mower. Is Whirlwind Mowers guilty of negligence? Explain your answer.
b. The doctrine of res ipsa loquitur can often be applied to cases of this type. Show how this doctrine can be applied to this case. Your answer must include a definition of res ipsa loquitur .
c. Explain the various types of damages that Andrew might receive if Whirlwind Mowers is found guilty of negligence.

Answers

Answer:

A) Yes Whirlwind mowers are guilty

B) If

The negligence causes an injury event occurred due to the negligence applicant/defendant has an exclusive ownership of the equipment

C)  Compensative damages : special and general

Explanation:

A)

Andrew can sue whirlwind mowers and claim damages for production negligence ( i.e. not following the standard of care ) as enshrined in the doctrine of " res ipsa loquitur " hence Whirlwind mowers are guilty

B)  

"res ipsa loquitur ."  means the thing speaks for itself and this doctrine can be applied to this case following that the:

The negligence causes an injury event occurred due to the negligence applicant/defendant has an exclusive ownership of the equipment

c) The various types of damages

Compensative damages ( divided into 2 )

i) special damages which includes hospital expenses and other properly documented damages  ii) general damages : includes damages that are non-measurable damages

Question: According to a Honda press release on October 23, 2006, sales of the fuel-efficient four-cylinder Honda Civic rose by 7.1% from 2005 to 2006. Over the same period, according to data from the U.S. Energy Information Administration, the average price of regular gasoline rose from $2.27 per gallon to $2.57 per gallon. Using the midpoint method, calculate the cross-price elasticity of demand between Honda Civics and regular gasoline. According to your estimate of the cross-price elasticity, are the two goods gross complements or gross substitutes

Answers

Answer:i don't know

Explanation:

because im a grade 3

Crane, Inc., is preparing its direct labor budget for 2020 from the following production budget based on a calendar year.
Quarter Units Quarter Units
1 20,330 3 35,270
2 25,370 4 30,390
Each unit requires 1.70 hours of direct labor. Prepare a direct labor budget for 2020. Wage rates are expected to be $17 for the first 2 quarters and $19 for quarters 3 and 4.

Answers

Answer:

Total labor hour = Units*Operating hours

Labor cost= Total labor hours * Hourly wage rate

                                                                QUARTER

                                                  1             2              3             4

Units                                     20,330   35,270    25,370    30,390

DLH time per unit                   1.70        1.70          1.70        1.70

Total labour hours need      34561     43129     59959     51663

Hourly wage rate                      17          17              19            19

Budgeted direct labor hour 587535  733193   1138221   981597

Statement Of Owner's Equity Jay Pembroke started a business in April. Prepare a Statement of Owner's Equity using the following balances for April transactions. Cash $12,165 Accounts Receivable 1,811 Office Supplies 4,747 Prepaid Insurance 1,492 Accounts Payable 346 Jay Pembroke, Capital 17,536 Jay Pembroke, Drawing 100 Service Fees 3,033 Rent Expense 600 You will need to calculate the net income for April.

Answers

Answer:

$2,433

Explanation:

Net Income = Sales - Expenses

where,

Sales = $3,033

and

Expenses = $600

therefore,

Net Income = $3,033 - $600 = $2,433

How do consumer preferences shape the market for livestock?

Answers

Answer:

The consumer preference is to have a meat that is leaner, and an equal amount of fat distributed throughout the meat.

Explanation:

This means that the cuts of meat that fit this description can be sold at a higher price than others.

Fruitvale Company prepared the following income statement for 2018:

Sales $242
Cost of goods sold 175
Gross profit 67
Operating expenses:
Salaries expense $12
Depreciation expense 14
Rent expense 5 31
Operating income 36
Loss on sale of land (4)
Net income $32

Also, the company’s December 31 balance sheet revealed the following:

2018 2017
Accounts payable $24 $15
Accounts receivable 33 14
Land 78 60
Inventory 27 20
Wages payable 7 8

The net increase (decrease) in cash from operating activities for 2018 was: __________

Answers

Answer:

$32

Explanation:

Particulars                                    Amount

Cash from operating activities

Net Income                                     $32

Add: Loss on sale of land              $4

Depreciation Expense                   $14

Working Capital Changes

Increase in Accounts Payable        $9

Increase in Accounts Receivable  -$19

Increase in Inventory                      -$7

Decrease in Wages Payable          -$1

Cash flow from operations            $32

explain errors are not detected by a trial balance ​

Answers

Answer:

Errors not detected by a trial balance ​ are:

1. Posting to Wrong Account

2. Error of Amounts in Original Book

3. Compensating Errors

4. Errors of Principle

5. Errors of Omission

Explanation:

The Trial Balance does not provide absolute assurance of ledger account accuracy. It is just an evidence of the postings' arithmetical accuracy. Even though the amount of debits equals the amount of credits, there may be inaccuracies.

A trial balance will not reveal such errors, and they are:

1. Posting to Wrong Account: IF accidentally posted something to the wrong account, but it was on the right side, the Trial Balance agreement will not be affected. For example, if a $200 purchase from John was credited to Joshua instead of John. As a result, Trial Balance will miss such an error.

2. Error of Amounts in Original Book: The Trial Balance will come out appropriately if an invoice for $632 is filed in Sales Book as $623, because the debit and credit have been recorded as $623. The arithmetical precision is there, yet there is a flaw.

3. Compensating Errors: This occurs one mistake is offset by a similar mistake on the other side. These errors are cancelled if one account in the ledger is debited $500 less and another account in the ledger is credited $500 less.

4. Errors of Principle:  An errors of Principle is one that breaches the foundations of bookkeeping. Purchases of furniture, for example, are debited to the Purchase Account rather than the Furniture Account; wages paid for the erection of plant are debited to the Wages Account rather than the Plant Account; and the amount spent on a building extension is debited to the Repairs Account rather than the Building Account, and so on. These kind of errors do not alter the total debits and credits, but they do impair the bookkeeping principle.

5. Errors of Omission: There will be no effect on the Trial Balance if a transaction is completely omitted. An error of omission occurs when a transaction is fully unreported in both aspects, or when a transaction is documented in the books of primary entry but never entered in the ledger. For example, if a credit purchase is not recorded in the Purchase Day Book, it will not be posted to both the Purchase Account and the Supplier's Account. This error, on the other hand, will not cause Trial Balance to disagree.

Concord Company sells merchandise on account for $5700 to Ivanhoe Company with credit terms of 2/10, n/30. Ivanhoe Company returns $1000 of merchandise that was damaged, along with a
check to settle the account within the discount period. What is the amount of the check?
$4700
$4606
$5586
$5606

Answers

Answer:

The right solution is Option b ($4606 ).

Explanation:

The given values are:

Company sells merchandise,

= $5700

Company returns,

= $1000

Now,

The amount of the check will be:

= [tex](5700-1000)\times 98 \ percent[/tex]

= [tex](5700-1000)\times 0.98[/tex]

= [tex]4700\times 0.98[/tex]

= [tex]4606[/tex] ($)

A company buys a machine for $69,000 that has an expected life of 7 years and no salvage value. The company uses straight-line depreciation. The company anticipates a yearly net income of $3,300 after taxes of 38%, with the cash flows to be received evenly throughout each year. What is the accounting rate of return

Answers

Answer:

9.57%

Explanation:

Accounting rate of return  = Annual after tax net income/Average investment

Accounting rate of return  = $3,300 / ($69,000/2)

Accounting rate of return  = $3,300 / $34,500

Accounting rate of return  = 0.095652174

Accounting rate of return  = 9.57%

A buyer's closing statement shows different items, including a purchase price of $58,325, an assumable mortgage of $55,000, a survey fee of $250, total debits of $59,925.25, title insurance of $395, 1% loan origination fee, total credits of $58,295, 2% for discount points, contract deposit of $3,000, and rent prorations of $495. Based on this information, how much money does the buyer need to bring to the closing

Answers

Answer:

$1,630.25

Explanation:

The computation of the money does the buyer required to bring the closing is given below;

= Total debits - total credits

= $59,925.25 - $58,295

= $1,630.25

The difference of total debits and total credits deemed to be the amount required to bring to the closing

Hence, the answer is $1,630.25

Malibu Corporation has monthly fixed costs of $59,000. It sells two products for which it has provided the following information. Sales Price Contribution Margin Product 1 $ 15 $ 9 Product 2 20 4 a. What total monthly sales revenue is required to break even if the relative sales mix is 30 percent for Product 1 and 70 percent for Product 2

Answers

Answer:

$184,375

Explanation:

The computation of the monthly sales revenue that needed to be break even is given below:

Here we assume the sales be x

0.18x + 0.14x = $59,000

0.32x = $59,000

x = $59,000 ÷ 0.32

= $184,375

The 0.18x come from

= ($9) ÷ ($15) × 0.30x

= 0.18x

And, the 0.14x come from

= ($2) ÷ ($20) × 0.70x

= 0.14x

Yolo Company, which has excess capacity (i.e. it doesn't have to give up producing and selling products in the normal market if it accepts a special order), received a special order for 4,500 units at a price of $16 per unit. Currently, production and sales are anticipated to be 11,000 units without considering the special order. Budget information for the current year follows. Sales $ 231,000 Less: Cost of Goods Sold 165,000 Gross Margin $ 66,000 Cost of goods sold includes $44,000 of fixed manufacturing cost. If the special order is accepted, the company's income will:

Answers

Answer:

$22,500 increase

Explanation:

The computation is shown below:

Variable cost per unit is

= ($165,000 - $44,000) ÷ 11,000 units

= $11

And, the Sales price per unit is $16

So, the Profit per unit is

= $16 - $11

= $5 per unit

Now the company income would be

= 4,500 units × $5 per unit

= $22,500 increase

Hence, the company income would be increased by $22,500

Oscanda Accessories Corporation manufactured 21,400 travel bags during March. The following fixed overhead data pertain to March: Actual Static Budget Production 21,400 units 22,000 units Machine-hours 3,400 hours 4,400 hours Fixed overhead cost for March $176,300 $184,800 What is the amount of fixed overhead spending variance

Answers

Answer:

$8,500 favorable

Explanation:

The computation of the fixed overhead spending variance  is shown below

= Budgeted fixed overhead - actual fixed overhead

= $184,800 - $176,300

= $8,500 favorable

We simply deduct the actual fixed overhead from the budgeted one so that the fixed overhead spending variance could come

Paradise Corporation budgets on an annual basis for its fiscal year. The following beginning and ending inventory levels (in units) are planned for next year. Beginning Inventory Ending Inventory Raw material* 30,000 40,000 Finished goods 70,000 60,000 * Three pounds of raw material are needed to produce each unit of finished product. If Paradise Corporation plans to sell 510,000 units during next year, the number of units it would have to manufacture during the year would be:

Answers

Answer:

500,000 units

Explanation:

Giving the following information,

Beginning inventory = 70,000 units

Ending inventory = 60,000 units

Sales = 510,000 units

We will make use of the formula below to calculate the production required.

Production = Sales + Desired ending inventory - Beginning inventory

Production = 510,000 + 60,000 - 70,000

Production = 500,000 units

Burns Industries currently manufactures and sells 11,000 power saws per month, although it has the capacity to produce 26,000 units per month. At the 11,000-unit-per-month level of production, the per-unit cost is $46, consisting of $30 in variable costs and $16 in fixed costs. Burns sells its saws to retail stores for $71 each. Allen Distributors has offered to purchase 4,100 saws per month at a reduced price. Burns can manufacture these additional units with no change in its present level of fixed manufacturing costs. Using an incremental analysis approach, Burns should consider accepting this special order only if the price per unit offered by Allen is at least: Multiple Choice $16. $46. $71. $30. qizket

Answers

Answer:

Selling price= $30

Explanation:

Giving the following information:

Unitary cost:

Variable= $30

Fixed= $16

Number of units= 4,100

Normally, when there is unused capacity and a new customer asks for a reduced price, the fixed cost should not be taken into account when calculating the selling price. The company benefits from increasing its sales, acquiring a new customer, and perhaps getting some discounts from suppliers in the variable components.

The lower price that the company accepts is the one that equals the unitary variable cost. In this case:

Selling price= $30

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