Presence indicators _____.

a. are small digital badges that people can embed in emails and on websites to share their contact information and social affiliations.
b. are visual elements used to change the aesthetic of a web page.
c. are things that others create we feel are worth redistributing to our social networks.
d. are an option to have one's profile reflected back to them from the perspective of others.
e. enable users to project an identity more vividly to others within a community

Answers

Answer 1

Answer: enable users to project an identity more vividly to others within a community.

Explanation:

The small digital badges that people can embed in emails and on websites to share their contact information and social affiliations are referred to as identity cards.

Skin/themes are the visual elements that are used to change the aesthetic of a web page.

Identity reflectors are option to have one's profile reflected back to them from the perspective of others.

Presence indicator allow users to project an identity more vividly to others within a community.


Related Questions

You are feeling overwhelmed by the number of potential goals you could set for your business unit. You ask your colleague Dan for advice on the process he uses to set goals. Which of the following suggestions from Dan is wrong? He suggests that you

Answers

Answer:

prioritize goals according to their value to the organization

Explanation:

Goal setting is an action plan that is set to motivate someone towards achieving a goal. Individuals, organizations set goals as part of their personal development plans hence must be Specific, Measurable, Action oriented, Realistic and Timely(SMART).

With regards to the above scenario, prioritizing goals according to their value to the organization is wrong. While it is important to prioritize goals, such must however be made to align with the business's strategic objectives.

It is also important to stick to goals already set instead of constantly changing them. Sometimes too, customers put pressure on business owners to consider certain goals which might be beneficial; such should also be looked into after considering their pros and cons.

Suppose that in a competitive output market, firms hire labor from a competitive labor market (so that the profit maximization conditions for hiring labor are as we discussed in class). If the supply of this kind of labor increases, we would expect a(n) _____________.

A. increase in equilibrium wage, W, and increase in equilibrium quantity of labor, L, employed.

B. an increase in W and a decrease in L.

C. A decrease in W and a decrease in L.

D. A decrease in W and no change in L.

E. None of the above.

Answers

Answer:

e

Explanation:

When supply of labour increases, the supply curve shifts outward. As a result there would be an increase in equilibrium quantity but a decrease in wages

The Whistling Straits Corporation needs to raise $74 million to finance its expansion into new markets. The company will sell new shares of equity via a general cash offering to raise the needed funds. The offer price is $45 per share and the company's underwriters charge a spread of 6 percent. If the SEC filing fee and associated administrative expenses of the offering are $825,000, how many shares need to be sold? (Do not round intermediate calculations and enter your answer in dollars, not millions, rounded to the nearest whole number, e.g., 1,234,567.)

Answers

Answer:

1,768,913 new stocks

Explanation:

the company needs to raise amount needed to finance expansion plus SEC's filing and administrative fees = $74,000,000 + $825,000 = $74,825,000

net amount received per stock issued = stock price x (1 - underwriting fee) = $45 x (1 - 6%) = $42.30 per stock

the company needs to issue = $74,825,000 / $42.30 per stock = 1,768,912.53 = 1,768,913 new stocks

To be responsible in financial planning you must set goals. To reach these goals you must create a plan. What is a specific financial goal that you have

Answers

Answer and Explanation:

As we know that planning is the most important part of everyone life. Without planning, no one could able to accomplish its goals and objectives.

There are various steps to study about yourself and based on this you can do the planning and reach your goals which are shown below:

1. The most important part of your life find that and always do practical thinking

2. How much time it takes to reach your goals

3. Now use the SMART strategy which gives you the way to accomplish it

4. Make a roadmap so that you get to know how the things could be happen

5. How much money is required to execute it

6. And at last check your progress

These above steps helps you to develop a financial plan

Anderson International Limited is evaluating a project in Erewhon. The project will create the following cash flows:
Year Cash Flow
0 160,000
1 335,000
2 400,000
3 295,000
4 250,000
All cash flows will occur in Erewhon and are expressed in dollars. In an attempt to Improve its economy, the Erewhonian government has declared that all cash flows created by a foreign company are "blocked" and must be reinvested with the government for one year. The reinvestment rate for these funds is 4 percent.
If Anderson uses a required return of 7 percent on this project, what are the NPV and IRR of the project? (A negative answer should be indicated by a minus sign. Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16. Enter your IRR as a percent.)
NPV
IRR %

Answers

Answer:

since the positive cash flows are blocked for one year, you have to adjust your cash flows:

year                 cash flow

0                      -$160,000

1                        $0

2                       $348,400

3                       $416,000

4                       $306,800

5                       $260,000

discount rate = 7%

using a financial calculator:

NPV = -$160,000 + $1,063,318.63 = $903,318.63

IRR  = 102.94%

If there is a market with the below noted market segmentation, what would the four firm market concentration ratio be?

Distribution of sales: 30%, 3%,10%, 5%,15%, 2%, 35%

a. 10
b. 90
c. 50
d. 40

Answers

Answer:

The correct answer is:

90 (b.)

Explanation:

A concentration ratio is the ratio of the combined market shares percentage held by the largest specified number of firms, compared to the given market size. The concentration ratio ranges from 0% to 100%. If the concentration ratio of an industry ranges from 0% to 50%, that industry is said to be perfectly competitive if the top 5 firms have a concentration ratio of 60% or more, oligopoly is said to occur, and if the competition ratio of one company is 100% it shows monopoly.

In our example, the concentration of the largest four market segments are:

35%, 30%, 15% and 10%

Therefore, the four firm market concentration ratio = 35 + 30 + 15 + 10 = 90    

Answer:

b. 90

Explanation:

The concentration ratio is a term in business that is measured as the total summation of the market share percentage carried by the largest specified number of companies in an industry. The concentration ratio varies between 0% to 100%, and an industry's concentration ratio is considered to demonstrates the extent of competition in the industry.

However, the four-firm concentration ratio is calculated by summing the market shares—that is, the percentage of total sales—of the four largest companies in the given market.

Hence, in this case, we have 35%, 30%, 15% and 10% as the top four largest market share. There by, summation equals => 35+30+15+10 = 90.

Suppose Rocky Brands has earnings per share of ​$2.33 and EBITDA of ​$29.3 million. The firm also has 5.3 million shares outstanding and debt of ​$125 million​ (net of​ cash). You believe​ Jared's Outdoor Corporation is comparable to Rocky Brands in terms of its underlying​ business, but​ Jared's has no debt. If​ Jared's has a​ P/E of 12.9 and an enterprise value to EBITDA multiple of 7.1​, estimate the Enterprise Value of Rocky Brands by using both multiples. Which estimate is likely to be more​ accurate?

Answers

Answer:

enterprise value to EBITDA.

Explanation:

The computation of the value of the stock using P/E ratio is shown below:-

Stock value = (P/E ratio × EPS) × Number of shares outstanding

= (12.9 × $2.33) × 5.3 million

= 159.3021 million

Now, the computation of the value of the stock using EBITDA multiple is shown below:-

Stock value = (EBITDA multiple × EBITDA) - Net debt

= (7.1 × $29.3 million) - $125 million

= 208.03 - $125 million

= 83.03

There is no equivalent corporate debt. It is easier to make a comparison at the operating level and thus a better measure of valuation is the enterprise value to EBITDA.

Following are financial data from year-end financial statements of Portland Company for 2017, 2016 and 2015.

2017 2016 2015
Accounts receivable $136,125 $144,576 $132,000
Cost of goods sold 1,023,750 864,000 960,000
Current assets 450,000 360,000 405,000
Current liabilities 300,000 250,000 310,000
Inventory 225,000 165,000 195,000
Sales 1,642,500 1,752,000 1,200,000

Required:
Compute the following financial ratios for 2016 and 2017.

Answers

Answer:

Answers are calculated below

Explanation:

Financial ratios can be calculated according to their formulas. Both formulas and calculation are as follows

CURRENT RATIO

Current ratio = Current assets/current liabilities

Current ratio (2016) = $360,000/$250,000

Current ratio (2016) = 1.44

Current ratio (2017) = $450,000 / $300,000

Current ratio (2017) = 1.50

ACID RATIO

Acid ratio = (Current asset - inventory)/current liabilities

Acid ratio (2016) = (360,000 - 165,000)/250,000

Acid ratio (2016) = 0.78

Acid ratio (2017) = (450,000-225,000)/300,000

Acid ratio (2017) = 225,000/300,000

Acid ratio (2017) = 0.75

INVENTORY TURNOVER RATIO

Inventory turnover ratio = cost of good Sold / Average inventory

Inventory turnover ratio (2016) =  864,000/(360,000 ÷2)

Inventory turnover ratio (2016) = 864,000/180,000

Inventory turnover ratio (2016) = 4.80

Inventory turnover ratio (2017) = 1,023,750 / ( 390,000 ÷ 2)

Inventory turnover ratio (2017) = 1,023,750 / 195,000

Inventory turnover ratio (2017) = 5.25

DAYS SALE IN RECEIVABLE

Days sale in receivable = 365/Average receivable turnover ratio

Days sale in receivable (2016) = 365/ 12.67(w1)

Days sale in receivable (2016) = 28.81 days

Days sale in receivable (2017) =365/11.7(w1)

Days sale in receivable (2017) = 31.20 days

Working 1

Account receivable turnover ratio = Sales/ Average receivable

Account receivable turnover ratio (2016) = 1,752,000/138,288(w2)

Account receivable turnover ratio = 12.67 times

Account receivable turnover ratio (2017) = 1,642,500/140,351(w2)

Account receivable turnover ratio (2017) = 11.7 times

Working 2

Average receivable = (Opening + Closing) /2

Average receivable (2016) = (132,000 + 144,576) /2

Average receivable (2016) = 138,288

Average receivable (2017) = (144,576 +136,125 ) /2

Average receivable (2017) = 140,351

A small town with one hospital has two ambulances to supply ambulance service. Requests for ambulances during nonholiday weekends average .45 per hour and tend to be Poisson-distributed. Travel and assistance time averages two hours per call and follows an exponential distribution. Find:

a. System utilization.

b. The average number of customers waiting.

c. The average time customers wait for an ambulance.

d. The probability that both ambulances will be busy when a call comes in.

Answers

Explanation:

Given: -

The number of ambulances is(m) =  2.

Arrival rate = 0.45 per hour

Service time = 2 per hour

Service rate =?

service time = 2 (Travel and assistance time averages two hours per call)

Therefore, Service rate will be 1/2 = 0.5 per hour.

a). System utilization(p) = arrival rate/mean of ambulances*service time

p = 0.45/2×0.5 = 0.45.

(b) :- The average number of customer waiting or waiting time for an ambulance is equal to:-

Arrival rate divided by the service rate ( on its corresponding service time as per table value)

I.e. Arrival time = 0.45 ÷ service rate =0.5

= 0.9 ( see table value for 0.9 with service rate as 2)

It comes to 0.229.

Therefore, the average number of customers waiting. 0.229.

(c) :- The average time customers wait for an ambulance is equal to :

No. of customers waiting for ÷ arrival rate

0.229 ÷ 0.45 = 0.508

Or 0.509 (approx. )

D) probability of Both ambulances is idle is Po = 0.378 (from the table for the value of and M=2)

So Probability of both ambulance is busy = 1-Po

= 1 - 0.378

= 0.622

] A firm is producing 1,000 units at a total cost of $5,000. If it were to increase production to 1,001 units, its total cost would rise to $5,008. What does this information tell you about the firm?

Answers

Answer:

The question is not complete, below is an example of the completely stated question:

A firm is producing 1,000 units at a total cost of $5,000. If it were to increase production to 1,001 units, its total cost would rise to $5,008. What does this information tell you about the firm?

a. Marginal cost is $5, and average variable cost is $8.

b. Marginal cost is $8, and average variable cost is $5.

c. Marginal cost is $5, and average total cost is $8.

d. Marginal cost is $8, and average total cost is $5.

Answer:

d. Marginal cost is $8, and average total cost is $5.  

Explanation:

Marginal cost of production is the change in cost, arising from the production of an additional unit of output. it is the cost of manufacturing one more unit of product. Mathematically, marginal cost is represented as:

[tex]Marginal\ cost = \frac{change\ in\ cost}{change\ in\ quantity\ produced} \\[/tex]

change in cost (ΔC) = C₂ - C₁ = 5,008 - 5,000 = 8

change in quantity produced = Q₂ - Q₁ = 1,001 - 1,000 = 1

[tex]Marginal\ cost = \frac{8}{1} = \$8[/tex]

∴Marginal Cost = $8

Average Total Cost (ATC) or average cost or unit cost is the total cost divided by the number of units produced. It is represented as

[tex]ATC =\frac{TC}{Q} \\where\\ATC = Average\ total\ cost\\\TC = Total\ cost\ = \$5,000\\Q = units\ of\ goods\ produced = 1,000\\[/tex]

∴ ATC = 5,000 ÷ 1,000 = $5

The following data is given for the Bahia Company: Budgeted production 1,049 units Actual production 971 units Materials: Standard price per pound $1.971 Standard pounds per completed unit 12 Actual pounds purchased and used in production 11,302 Actual price paid for materials $23,169 Labor: Standard hourly labor rate $15.00 per hour Standard hours allowed per completed unit 4.3 Actual labor hours worked 5,000.65 Actual total labor costs $76,260 Overhead: Actual and budgeted fixed overhead $1,014,000 Standard variable overhead rate $27.00 per standard labor hour Actual variable overhead costs $140,018 Overhead is applied on standard labor hours. The variable factory overhead controllable variance is a.$75,397.52 unfavorable b.$75,397.52 favorable c.$27,284.90 unfavorable d.$27,284.90 favorable

Answers

Answer:

c.$27,284.90 unfavorable

Explanation:

Standard variable overhead rate                     =$27.00

Standard hours allowed per completed unit  =4.3

Actual production unit                                      =971

Actual variable overhead costs                       =$140,018

Variable factory overhead controllable variance = (Standard variable overhead rate * Standard hours allowed per completed unit * Actual production unit) - Actual variable overhead costs

Variable factory overhead controllable variance = ($27 * 4.3 * 971) - $140,018

Variable factory overhead controllable variance = $112,733.1 - $140,018

Variable factory overhead controllable variance = $27,284.9 (Unfavorable)

Velocity Company estimates the following for the next year, when common stock is expected to trade at a price-earnings ratio of 7. Earnings before interest and taxes $45 million Interest expense $5 million Effective income tax rate 30% Preferred stock dividends $10 million Common shares outstanding 2 million Common stock payout ratio 25% What is Velocity's approximate expected common stock market price per share next year?

Answers

Answer:

$63

Explanation:

The computation of the expected common stock market price per share for the next year is shown below:

Price earning ratio = Share price ÷ earning per share

where

Price earning ratio is 7

Earning per share is

= (Net income - preference dividend) ÷ number of common shares outstanding

= {($45 million - $5 million) × (1 - 0.30) - $10 million)} ÷ 2 million shares

= $9

Now placing these values to the above formula

So, the expected common stock market price is

= 7 × $9

= $63

The open systems anchor of organizational behavior states that: 1 point A. organizations affect and are affected by their external environments. B. organizations can operate efficiently by ignoring changes in the external environment. C. people are the most important organizational input needed for effectiveness. D. organizations should avoid internal conflicts to achieve efficiency. E. organizations should be open to internal competition to be able to obtain a sustainable competitive advantage.

Answers

Answer:

A. organizations affect and are affected by their external environments.

Explanation:

An organizational behavior can be defined as the study of people's opinions, feelings, actions and how people perceive an organization.

The open systems anchor of organizational behavior states that organizations affect and are affected by their external environments. The external environment comprises of factors such as;

1. Criteria set by the regulatory agencies where the organization is operating.

2. The state of the economy, either recessionary or inflationary.

3. The policies adopted by the government.

4. The investor's needs or requirements.

5. The culture of the business environment.

A registered representative is notified verbally by the nephew of a client that his uncle has passed away. Which statements are TRUE regarding the actions that the registered representative can take based on this information?

I The account should be immediately marked as "deceased"
II The account should be marked deceased only when instructions are received from the executor of the deceased's estate
III All open orders should be canceled immediately
IV All open orders should be canceled only when instructions are received from the executor of the deceased's estate

a. I and III
b. I and IV
c. II and III
d. II and IV


Answers

Answer: a. I and III

Explanation:

As soon as word comes through that a client has passed on, the immediate thing to do is to note the date of death and then mark the account as deceased.

After this, all open orders should be immediately cancelled. It is also best to inform a superior of the development. Any other actions would from there henceforth regarding the account is to be determined by the executor of the estate.

Answer:

d. II and IV

Explanation:

The nephew cannot freeze or cause the account to be freezed because he is not considered an immediate family of the deceased or an executor for the deceased. The account cannot be marked as deceased and all open orders cannot be cancelled yet until the executor who was appointed to administer the deceased estate gives the instruction or announces to the representative of the person's death. The representative must therefore endeavor to make enquiries or call the right people to get needed information

Sheffield Corp. determines that 53000 pounds of direct materials are needed for production in July. There are 3100 pounds of direct materials on hand at July 1 and the desired ending inventory is 2700 pounds. If the cost per unit of direct materials is $3, what is the budgeted total cost of direct materials purchases

Answers

Answer:

Budgeted total cost of Direct Material purchases ($) =$ 157,800

Explanation:

Raw material purchase budget is determined by adjusting the raw material usage budget for opening and closing inventory of materials.

Purchase budget = usage budgeted + closing inventory - Opening inventory

Material purchase budget = 53,000 + 2,700 - 3,100= 52,600  pounds

Note the closing inventory represents the stock of materials needed to be kept, hence it will increase the purchase budget. So we added.

On the other hand hands, the opening inventory represented what already existed , hence we subtracted it as it will reduce what will be required.

Material purchase budget ($) = purchase budget in quantity × standard price per quantity

Material purchase budget = 52,600 × $3 = $ 157,800

Budgeted total cost of Direct Material purchases ($) =$ 157,800  

A comparative balance sheet and income statement is shown for Cruz, Inc.
CRUZ, INC. Comparative
Balance Sheets December 31, 2015 2014
Assets
Cash $ 94,800 $ 24,000
Accounts receivable, net 41,000 51,000
Inventory 85,800 95,800
Prepaid expenses 5,400 4,200
Total current assets 227,000 175,000
Furniture 109,000 119,000
Accum. depreciation—Furniture (17,000) (9,000)
Total assets $ 319,000 $ 285,000
Liabilities and Equity
Accounts payable $ 15,000 $ 21,000
Wages payable 9,000 5,000
Income taxes payable 1,400 2,600
Total current liabilities 25,400 28,600
Notes payable (long-term) 29,000 69,000
Total liabilities 54,400 97,600
Equity Common stock, $5 par value 229,000 179,000
Retained earnings 35,600 8,400
Total liabilities and equity $ 319,000 $ 285,000
CRUZ, INC.
Income Statement
For Year Ended December 31, 2015
Sales $ 488,000
Cost of goods sold 314,000
Gross profit 174,000
Operating expenses
Depreciation expense $ 37,600
Other expenses 89,100 126,700
Income before taxes 47,300
Income taxes expense 17,300
Net income $ 30,000
1. Assume that all common stock is issued for cash. What amount of cash dividends is paid during 2015?
2. Assume that no additional notes payable are issued in 2015. What cash amount is paid to reduce the notes payable balance in 2015?

Answers

Answer:

1. $2,800

2. $40,000

Explanation:

1. The computation of cash dividends is paid during 2015 is shown below:-

                                      Retained earnings

Dividend paid               $2,800         Beginning balance   $8,400

($8,400 + $30,000

- $35,600)                                          Net income                $30,000

Total                              $2,800                                            $38,400

                                                          Ending balance         $35,600

Therefore cash dividends is paid during 2015 is 2,800

2. The computation of cash amount is paid to reduce the notes payable balance in 2015 is shown below:-

                                      Notes payable

Cash paid                        $40,000   Beginning balance   $69,000

($69,000 - $29,000)

Total                                 $40,000                                   $69,000

                                                         Ending balance       $29,000

Therefore cash amount is paid to reduce the notes payable balance

in 2015  is $40,000

Used Car Problems. Marcy purchased a used car from ABC Motors. Six months later, the police seized the car from Marcy because it was a stolen vehicle. Marcy asked for her money back from ABC Motors. The manager there told her that the car was not stolen; that even if it were stolen, ABC Motors acted in good faith with no knowledge of a theft; therefore, no refund was legally required. ABC Motors had also sold a used car to Frank, who wrote a bad check for the car and left town but not before he sold the car to Betty, who paid a fair price for the car believing that Frank had all rights to sell it. ABC Motors asked Betty to return the car, but she told ABC to forget it. Assuming that ABC Motors was an innocent purchaser from the thief, which of the following is true regarding the manager's statement that Marcy is not due a refund?
A. The manager is correct, but only if ABC Motors can prove that it had never been charged with dealing in stolen merchandise.

B. The manager is correct, but only if ABC Motors can prove that none of its representatives were negligent in disregarding evidence of the theft at any time prior to its resale to Marcy.

C. The manager is correct.

D. The manager is incorrect, but only if Marcy can prove that she specifically asked if there was any problem with the car prior to her purchase and was affirmatively told that the title was good.

E. The manager is incorrect.

Answers

Answer:

E. The manager is incorrect.

Explanation:

Since the car was stolen, ABC Motors never had good title of it. A car comes with a title and before ABC bought it from someone it should have verified that the title was good. They are merchants and their normal job is to deal with this kind of things. A car dealership cannot sell cars without a good title, and if they do, they will get in legals problems for doing so.Their problems will not only involve the buyer, but they will also be investigated to check if they were involved in the theft.

Imagine that Eveready has developed solar rechargeable batteries that cost only slightly more to produce than the rechargeable batteries currently available. These solar batteries can be recharged by sunlight up to five times, after which they are to be discarded. Unfortunately, the production process cannot be patented, so competitors could enter the market within a year. Which of the following is the best description of the product life cycle of this product?

a. Long, level beginning, and rapid ascent
b. High initial sales followed by slow decline
c. High introductory sales followed by rapid decline
d. Rapid growth followed by rapid decline
e. Moderately slow introduction, followed by modest growth, gradually leveling off

Answers

Answer: Moderately slow introduction, followed by modest growth, gradually leveling off

Explanation:

The product life cycle is the time a product takes from the introduction stage to the decline stage when it's off the market.

Based on the above scenario, the product life cycle of this product will be moderately slow introduction, followed by modest growth, gradually leveling.

This is because since it's a new product, there will be a slow introduction as people will just be getting used to the product, then as customers begin to buy the product and it's brand becomes known, there'll be a modest growth before it levels off.

Jessie, an HR specialist, has been assigned the task of performing a job analysis for a new position created at the firm. What questions is LEAST relevant to the job analysis that Jessie will conduct?

Answers

Answer: D) What is the national hourly rate for this job?

Explanation:

Job analysis is done to help an organization ascertain what kind of person would be a right fit for the job. As such, it focuses on what the job entails as well as the requirements of the job and other details like its duration. This will help a company know the kind of person that will work best in the role.

The rate that the job pays is something that the company also analyzes but this is a very secondary aspect of job analysis and so it is the least relevant here.

An individual is planning to set-up an education fund for her daughter. She plans to invest $7,700 annually at the end of each year. She expects to withdraw money from the fund at the end of 9 years and expects to earn an annual return of 8%. What will be the total value of the fund at the end of 9 years

Answers

Answer:

$96,154.20

Explanation:

We are to find the future value of the annuity

The formula for calculating future value = A (B / r)

B = [(1 + r)^n] - 1  

A = Amount

R = interest rate  

N = number of years

[(1.08)^9 - 1 ] / 0.08 = 12.487558

12.487558 x $7,700 = $96,154.20

You are calculating the performance of your project. If the actual cost is $80,000, the planned value is $70,000 and the earned value is $65,000, what is the cost performance index?

Answers

Answer:

Cost performance index is 81.25%

Explanation:

Actual cost = $80,000

Planned value = $70,000

Earned value = $65,000

Cost performance index (CPI) is the ratio of earned value to actual cost and can be used to estimate the projected cost of completing the project.

CPI = EV / AC

= $65,000 / $80,000

= 0.8125

= 0.8125 x 100

= 81.25%

The following information was available for the year ended December 31, 2013: Sales $ 520,000 Dividends per share $ 1.36 Net income 74,480 Earnings per share 3.00 Average total assets 820,000 Market price per share at year-end 28.50 Average total stockholders’ equity 380,000 Required: a. Calculate margin, turnover, and ROI for the year ended December 31, 2013. (Do not round intermediate calculations and ro

Answers

Answer:

Margin ratio =  14.32%

Assets turnover ratio = 63.41%

Return on investment = 9.08%

Explanation:

The computation of margin, turnover, and ROI for the year is shown below:-

Margin ratio = Net income ÷ Sales

= $74,480 ÷ $520,000

= 0.1432

or

= 14.32%

Assets turnover ratio = Sales ÷ Average total assets

= $520,000 ÷ $820,000

= 0.6341

or

= 63.41%

Return on investment = Net income ÷ Average total assets

= $74,480 ÷ $820,000

= 0.0908

or

= 9.08%

building that has a market value of $366,000; the partnership assumes responsibility for a $133,000 note secured by a mortgage on the property. Monroe invests $108,000 in cash and equipment that has a market value of $83,000. For the partnership, the amounts recorded for Fontaine's Capital account and for Monroe's Capital account are:\

Answers

Answer:

Fontaine - $233,000Monroe - $191,000

Explanation:

Fontaine invested a building that had a value of $366,000 but the partnership assumes a $133,000 note secured by a mortgage on the property. This therefore reduces Fontaine's contribution;

= 366,000 - 133,000

= $233,000

Monroe contributed both cash and equipment so that would go to Monroe's capital account as their capital contribution;

= 108,000 + 83,000

= $191,000

You are helping a customer who wants to purchase pavers and they have selected
a style and color they like. How should you proceed next?
A. Thank the customer for shopping with us
B. Ask the customer if they need the patio project installed
C. Close the sale with the customer
D. Ask the customer if they need any other products for the project.​

Answers

Answer:

D. Ask the customer if they need any other products for the project.​

Explanation:

Customers who buy pavers are usually involved in a medium or large house project, and probably need other products. For this reason, a sales representative should ask the customer if they need anything else for the project in order to increase sales for the company.

A company had total sales of $840,000, net sales of $821,400, and an average accounts receivable of $111,000. Its accounts receivable turnover equals:

Answers

Answer:

7.4  

Explanation:

accounts receivable turnover  is ratio of total net sales and average account receivable.

accounts receivable turnover = total net sales/ average account receivable

Given

net sales = $821,400,

average accounts receivable = $111,000

accounts receivable turnover =$821,400/111,000 = 7.4  Answer

This year Burchard Company sold 37,000 units of its only product for $16.40 per unit. Manufacturing and selling the product required $122,000 of fixed manufacturing costs and $182,000 of the fixed selling and administrative costs. It?s per unit variable costs follow.

Material $4.20
Direct labor (paid on the basis of completed units) 3.20
Variable overhead costs 0.42
Variable selling and administrative costs 0.22
Next year the company will use new material, which will reduce material costs by 50% and direct labor costs by 50% and will not affect product quality or marketability. Management is considering an increase in the unit selling price to reduce the number of units sold because the factory's output is nearing its annual output capacity of 42,000 units. Two plans are being considered. Under plan 1, the company will keep the selling price at the current level and sell the same volume as last year. This plan will increase income because of the reduced costs of using the new material. Under plan 2, the company will increase the selling price by 20%. This plan will decrease unit sales volume by 5%. Under both plans 1 and 2, the total fixed costs and the variable costs per unit for overhead and for selling and administrative costs will remain the same.

Required:

1. Compute the break-even point in dollar sales for both (a) plan 1 and (b) plan 2.

Per unit Plan 1 Plan 2
Sales
Variable Costs
Material
Direct labor
Variable overhead costs
Variable S&A costs
Total variable costs
Contribution margin
2. Prepare a forecast contribution margin income statement with two columns showing the expected results of plan1 and plan 2. The statements should reports sales, total variable costs, contribution margin, total fixed costs, income before taxes, income taxes (40% rate), and net income.

Answers

Answer:

plan 1:

units sold 37,000

sales price per unit $16.40

materials per unit $2.10

direct labor per unit $1.60

variable overhead costs per unit $0.42

variable selling and administrative costs per unit $0.22

fixed manufacturing $122,000

fixed selling and administrative $182,000

plan 2:

units sold 35,150

sales price per unit $19.68

materials per unit $2.10

direct labor per unit $1.60

variable overhead costs per unit $0.42

variable selling and administrative costs per unit $0.22

fixed manufacturing $122,000

fixed selling and administrative $182,000

1) break even points:

Plan 1 = ($304,000) / ($16.40 - $4.34) = 25,207.30 = 25,208 units

Plan 2 = ($304,000) / ($19.68 - $4.34) = 19,817.47 = 19,818 units

2) contribution income statement

                                                   Plan 1                  Plan 2

Sales revenue                        $606,800           $691,752

Variable costs:

Production costs                     $152,440            $144,818

Selling and adm. costs                $8,140               $7,733

Contribution margin               $446,220          $539,201

Fixed costs:

Manufacturing costs               $122,000          $122,000

Selling and adm. costs           $182,000          $182,000

Income before taxes               $142,220          $235,201

Income taxes                            $56,888            $94,080

Net income                               $85,332              $141,121

Suppose the demand curve for a monopolistic competitor becomes steeper, but its average total costs do not change. What is likely to be an effect?

Answers

Answer:

The demand curve is less elastic.

Explanation:

The steeper demand curve shows that the demand had become less elastic because the steeper demand curve represents the less elastic demand while the flatter demand curve shows the more elastic demand. therefore, if the demand curve for a monopolistic competitor becomes steeper that means people are less responsive towards the quantity. So if the price increases or decreases, then people will not change their quantity more than the change in price.

A customer who has routinely traded securities through your firm has placed an order to buy a security that is only listed on the Malaysian Stock Exchange. To effect the transaction, your firm must use a correspondent broker-dealer located in Malaysia that charges large special handling fees to cover Malaysian securities transfer taxes. Which statement is TRUE

Answers

Answer:

the broker-dealer must notify the customer of the additional charges prior to executing the transaction

Explanation:

In such a scenario, the statement that would be completely true is that the broker-dealer must notify the customer of the additional charges prior to executing the transaction. Since the broker is acting on behalf of the customer, then the customer needs to be notified beforehand in order for him/her to be able to analyze and decide whether or not they still want to go ahead with the transaction.

Poseidon Marine Stores Company manufactures special metallic materials and decorative fittings for luxury yachts that require highly skilled labor. Poseidon uses standard costs to prepare its flexible budget. For the first quarter of the​ year, direct materials and direct labor standards for one of their popular products were as​ follows:
Direct​ materials: pounds per​ unit; per pound
Direct​ labor: hours per​ unit; per hour
Poseidon produced units during the quarter. At the end of the​ quarter, an examination of the labor costs records showed that the direct labor cost variance was F. Which of the following is a logical explanation for this​ variance?
A. The company paid a lower cost for the direct materials than allowed by the standards.
B. The company used a lower quantity of direct materials than allowed by the standards.
C. The company paid a lower cost per hour for labor than allowed by the standards.
D. The company used fewer labor hours than allowed by the standards,

Answers

Answer:

The company paid a lower cost per hour for labor than allowed by the standards.

Explanation:

The labour cost variance is the difference between the standard labour cost allowed for the actual hours worked and the actual labor cost for the same hours

The labour cost variance compares the actual cost  and the standard cost for the actual labour hours paid for.

Hence , Poseidon Marine Stores Company would have paid a sum for labour cost which is lower than the standard cost.

The company paid a lower cost per hour for labor than allowed by the standards.

The Watts Company uses predetermined overhead rates to apply manufacturing overhead to jobs. The predetermined overhead rate is based on labor cost in Dept. A and on machine-hours in Dept. B. At the beginning of the year, the company made the following estimates:

Department A Department B
Direct labour cost $30,000 $40,000
Manufacturing overhead $60,000 $50,000
Direct labour hours 6,000 8,000
Machine hours 2,000 10,000

What predetermined overhead rates would be used in Departments A and B, respectively?

a. 50% and $8.00.
b. 50% and $5.00.
c. 110% and $15.00.
d. 200% and $5.00.

Answers

Answer:

The Watts Company

d. 200% and $5.00.

Explanation:

a) Data and Calculations:

Estimates:

                                              Department A                  Department B

Direct labour cost                        $30,000                           $40,000

Manufacturing overhead            $60,000  LH                    $50,000  MH

Direct labour hours                         6,000                                8,000

Machine hours                                2,000                               10,000

Department A:

Manufacturing overhead rate = $60,000/$30,000 x 100 = 200%

Department B:

Manufacturing overhead rate = $50,000/10,000 = $5.00

The Watts Company Department A will absorb manufacturing overhead at a rate of 200% of direct labor cost in order to arrive at an estimate of $60,000 ($30,000 x 200%).  The Department B will absorb manufacturing overhead at a rate of $5 per machine hour to arrive at an estimate of $50,000 (10,000 x $5).

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