Which of the following perspectives from the balanced scorecard approach helps managers answer the question, "How do we look to shareholders?

a. Learning and growth perspective
b. Internal business perspective
c. Customer perspective
d. Financial perspective

Answer:

The LOWEST acceptable transfer price is $18 the Tire Division's variable cost per tire.

The HIGHEST acceptable transfer price is $75the Tire Division's market price.

Explanation:

Calculation for the lowest acceptable transfer price and the highest acceptable transfer price

Variable Cost per tire:

Direct Material $15

Conversion cost $3

=$18 per tire

The LOWEST acceptable transfer price is $18 Tire division variable cost per tire

Based on the information we were told that the market price per tire is $75 which means that the HIGHEST transfer price is $75 tire division market price.

Therefore If Graham Motors has a negotiated transfer price policy The LOWEST acceptable transfer price is $18 the Tire Division's variable cost per tire While The HIGHEST acceptable transfer price is $75 the Tire Division's market price.

Answer:

B

Explanation:

Predatory pricing is when a company sets the price of its goods or services too low with the aim of eliminating the competition. Predatory pricing is illegal and it violates antitrust law.

Predatory pricing occurs when a firm colludes with one or more firms to fix prices or output. This is an example of collusion and they usually occur in an oligopoly

Answer:

∣A−B∣ = 586.411

Explanation:

The effective interest rate is 0.05 so at the end of a year total amount will be 1.05 multiplied by principal

Liability = 6,000 ÷ 1.05^4 = Asset

Therefore

6,000 ÷ 1.05^4 = (A ÷ 1.05^2) + (B ÷ 1.05^6) (equation 1)

Multiply through by 1.05^6

6000(1.05^2) = A(1.05^4) + B

B = 6000(1.05^2) - A(1.05^4) (equation 2)

Finding differential from equation 1

4= 2((A ÷ 1.05^2) ÷ (6000 ÷ 1.05^4)) + 6(B ÷ 1.05^6) ÷ (6000 ÷ 1.05^4))

4(6000 ÷ 1.05^4) = 2(A ÷ 1.05^2) +6 (B ÷ 1.05^6)

Multiply through by 1.05^6

4(6000 ÷ 1.05^2) = 2(A ÷ 1.05^4) + 6B

Substitute value of B from equation 2

4(6000 ÷ 1.05^2) = 2(A ÷ 1.05^4) + 6 *6000(1.05^2) - 6*A(1.05^4)

A= 2721.0884

Substitute A in equation 2

B = 6000(1.05^2) - 2721.0884(1.05^4)

B= 3307.5

∣A−B∣ = |2721.0884 - 3307.5|

∣A−B∣ = 586.411

Answer: Social media allows companies to have a short-term focus.

Explanation:

Social Media has made the world way more connected than it was before even with the advent of the Internet. As such, companies were able to leverage on this to improve their brand and popularity by being present on the various social media platforms.

With social media, companies have been able to marketers to establish a public voice and presence online, cost-effectively reinforce other communication activities, build online forums and communities as well as remain relevant in a fast changing world.

Companies having a short term focus as a result of social media is not a benefit of social media. A company should always think long term and even social media can help them achieve long term growth if long term marketing plans are integrated with social media marketing.

Answer:

B. The financial advisor is prohibited from acting as the underwriter

Explanation:

As per the rule of the Municipal Securities Rulemaking Board, the financial advisor cannot be the underwriter.

The financial advisor for a  municipality is paying the advisory fee for assisting the structure of the municipality in order to the issuance of the new bond so that the less interest cost to be paid.

But in the case of the underwriter, it contains high rate of interest as it is very easiest way for selling

So through this, the conflict arises between these two parties

Therefore option B is correct

Answer:

The value of a customer is $193.2.

Explanation:

The value of the customer can be calculated by considering the profit they generate, retention rate, and the discount.

Value of a customer = Profit per year * Retention rate * (1 - discount)

Value of a customer = 300 * 0.7 * (1 - 0.08)

Value of a customer = 300 * 0.7 * 0.92

Value of a customer = 193.2

Thus, the value of a customer is $193.2.

Answer:

Discounted payback period= 2 years 1 month

Explanation:

The discounted payback period is the estimated length of time in years it takes  the present value of net cash inflow from a project to equate the net cash the initial cost  

To work out the discounted payback period, we will compute present value of the cash inflow and then determine how long it will take for the sum to be equal to the initial cost. This is done as follows:

Year          Cash flow    DF             Present value                

0              900    ×          1        =     900                

1               500     ×      1.1^(-1)   =     454.55

2             500     ×      1.1^(-2)    =    413.22

2             500     ×      1.1^(-3)   =      375.66

Total PV for 2 years = 454.55  +  413.22 = 867.77

Balance of cash flow remaining to equal 900 = 900 -867.77  = 32.23

Discounted payback period = 32.23 /375.66 × 12 months

                                               = 2 years 1 month

Discounted payback period= 2 years 1 month

Answer:

$18200

Explanation:

Sunk cost is cost that has already been incurred and cannot be recovered. It should not be considered when making future decisions.

The computers costs $18200. This amount has already been incurred and it cannot be recovered.

Answer:

The correct answer is: Closed Shop.

Explanation:

To begin with, the name of "Closed Shop" refers to a type of practice well known as "pre-entry closed shop" too that unions favored with the only purpose to obligate the companies to contract workers who are already members of the union itself so in that situation both the company and the union tend to have an agreement of maintaining certain salary price for the workers so they are not in a continous fight. Moreover, this practice allow the workers to be employed by the company only if they are members of the union and as long as they are members of it.

The question is incomplete as it is missing the options. The complete question is,

A company factored $45,000 of its accounts receivable and was charged a 4% factoring fee. The journal entry to record this transaction would include a:

a. Debit to Cash of $45,000 and a Credit to Account Receivable of $45,000

b. Debit to Cash of $46,800 and a Credit to Account Receivable of $46,800

c. Debit to Cash of $45,000 and a Credit to Notes Payable of $45,000

d. Debit to Cash of $45,000, a Debit to Factoring Fee Expense of $1800, and Credit to Account Receivable of $43,200

e. Debit to Cash of $43,2000, a Debit to Factoring Fee Expense of $1,800, and Credit to Account Receivable of $45,000

Answer:

The correct answer is option e.

Explanation:

Factoring accounts receivables means selling the claims on accounts receivables to a third party in exchange of cash. Such factoring is done to receive payment for these accounts receivables instantly and selling the claims to some other company. The factoring company charges a certain portion of accounts receivable as fee and only provides cash after deducting this percentage. This fee is an expense for a company using factoring service and is debited.

So the general entry to record factoring would be,

Cash                                       43200 Dr

Factoring fee                         1800 Dr

       Accounts receivables                 45000    Cr

Cash = 0.96 * 45000 = 43200

Factoring fee = 45000 * 0.04 = 1800

Answer: C. Debit cash $71,000; debit land $132,000; credit Common Stock $203,000.

Explanation:

From the question, we are informed that Richard Redden, the sole stockholder, contributed $71,000 in cash and land worth $132,000 in exchange for common stock to open a new business, RR Consulting.

The journal entries will RR Consulting make to record this transaction will be:

Debit cash $71,000; debit land $132,000; credit Common Stock $203,000.

Answer:

C. Debit cash $71,000; debit land $132,000; credit Common Stock $203,000.

Explanation:

Recognize the Assets of Cash at $71,000, the Assets of Land at $132,000 and an Equity element - Common Stock at $203,000.

The journal entry will be as follows :

Cash $71,000 (debit)

Land $132,000 (debit)

Common Stock $203,000 (credit)

Answer:

shift demand and supply for loanable funds to the right (up), increasing interest rates.

Explanation:

According to the Fisher hypothesis when there is an increase in the expected inflation there is an equal increase in nominal interest rates.

As interest rates rise demand and supply for loanable funds will rise. This is illustrated in the attached diagram. Interest rate moves from i0 to i1.

Inflation is a reduction in the purchasing power of money. When inflation increases money regulation agencies reduce supply of money as a way to reduce price increase. This in turn reduces the amount of loanable funds commercial banks have to give out

Full question reads;

The issue of _____ concerns how often a particular project will be repeated and what its lifespan will be.

 a.     frequency

b.    consumption

c.     pressures

d.    rules

Answer:

a.     frequency

Explanation:

Indeed, no particular human project can last forever, so there is a need to ascertain the frequency of a project, detailing how often the project would be repeated so as to also determine what the project's lifespan will be.

For example, a road construction project may take into account how often the road would be used, which provides insight into the frequency of road repairs and the overall lifetime of the car.

The issue of _____ concerns how often a particular project will be repeated and what its lifespan will be.

Answer:

Variable manufacturing overhead rate variance= $688.8 favorable

Explanation:

Giving the following information:

Variable overhead 0.3 hours $5.70 per hour

The company used 2,460 direct labor-hours to produce this output. The actual variable overhead cost was $13,331.

To calculate the variable overhead rate variance, we need to use the following formula:

Variable manufacturing overhead rate variance= (standard rate - actual rate)* actual quantity

Actual rate= 13,331/2,460= $5.42

Variable manufacturing overhead rate variance= (5.7 - 5.42)*2,460

Variable manufacturing overhead rate variance= $688.8 favorable

Answer:

2 nd year ( FORM 2)

Explanation:

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Answer:

1,080,000 units

Explanation:

Given the below information;

Theoretical capacity per hour = 1,500 units per hour

Hours per shift = 8 hours

Number of shift in each day = 3

Number of days per month = 30

Theoretical capacity for the month

= Theoretical capacity per hour × number of shift per day × hours per shift/day × number of days in a month

= 1,500 × 3 × 8 × 30

= 1,080,000 units

Answer:

d) All of these apply.

Explanation:

An optimum capital structure can be defined as a financial instrument used by firms to determine the best mix of debt and equity financing that maximizes its market value, as well as minimizes its cost of capital such as operations and expansion. It minimizes the weighted average cost of capital (WACC) of a firm to the least most possible value.

Generally, the optimum capital structure used by a firm to maximize its market value;

a) Provides the lowest cost of capital.

b) Has the best mix of debt, preferred stock, and common equity.

c) Can change over time as market and firm conditions change.

Answer:

$1,000,000

Explanation:

The investment adviser who doesn't have any place of business in the state and offers his services to only employee benefit plans with assets of assets at least $1,000,000 are exempt from registration. If the asset value exceeds this limit then the investment adviser will be required to register itself.

Answer: d. any of the choices.

Explanation:

Chaz is not to transfer the duties to a third party if Dolly got into the agreement with Chaz for any of the following;

Answer: Request to use designated sales associate representation.

Explanation:

The options for the question are:

a. Single agent

b. Consent to transition

c. No brokerage relationship

d. Request to use designated sales associate representation

The type of disclosure must be signed by the buyer and the seller in a nonresidential transaction is the request to use designated sales associate representation.

In this disclosure, both the buyer and the seller must sign a disclosure which will state their assets and determine if the threshold is met.

Answer:

1.

DR Cash.................................................$240,000  

CR Common Stock................................................... $200,000

Paid in Excess of Par- Common Stock.....................$40,000

Working

Common Stock = $20 * 10,000 = $200,000

Paid in Excess of Par- Common Stock = 240,000 - 200,000 = $40,000

2.

DR Promotion Expenses................................$45,500  

CR Common Stock.........................................................$5,000

Paid in Excess of Par- Common Stock ........................$40,500

Working

Common stock = 5,000 * 1 = $5,000

Paid in Excess of Par- Common Stock = 45,500 - 5,000 = $40,500

3

DR Promotion Expenses..........................$45,500  

CR Common Stock....................................................$45,500

4

DR Cash  ...................................................$170,500

CR Preferred Stock .....................................................$125,000

CR Paid in Excess of Par - Preferred Stock ..............$45,500

Working

Preferred Stock = 50 * 2,500 = $125,000

Paid in Excess of Par - Preferred Stock = 170,500 - 125,000 = $45,500

Answer: 4%

Explanation:

Abnormal returns are the excess actual returns received over the expected return.

The actual return can be calculated as;

= [tex]\frac{New Stock price + dividends - Old Stock Price}{Old stock price}[/tex]

= [tex]\frac{12 - 10 + 1}{10}[/tex]

= 30%

The expected return according to CAPM;

Expected return = Risk free rate + beta( market return - risk free rate)

= 16% + 1 ( 26% - 16%)

= 26%

Abnormal return = 30% - 26%

= 4%

Answer:

Germany

Explanation:

In simple words, Mono A came to both the industry in 1959. Continuously simplified utensils, which broken from all standards, was persuaded of its revolutionary value and were to be a beloved, enduring style classic.Karl Oskar Blase, whom, like Raacke, scolded just at Hochschule für Gestaltung in stockholm, has created the design, advertising and contact. It's the origin storey of Mono. Originally, Mono A was scarcely marketed at all.

Answer:

Variable overhead efficiency variance= $600 unfavorable

Explanation:

Giving the following information:

Standard rate per direct labor-hour $2

Standard direct labor-hours for each unit produced 3

Units manufactured 1,000

Actual direct labor-hours worked during the month 3,300

To calculate the variable overhead efficiency variance, we need to use the following formula:

Variable overhead efficiency variance= (Standard Quantity - Actual Quantity)*Standard rate

Variable overhead efficiency variance= (1,000*3 - 3,300)*2

Variable overhead efficiency variance= $600 unfavorable

Answer:Strategic planning is the process of documenting and establishing a direction of your small business

Explanation: The strategic plan gives you a place to record your mission, vision, and values, as well as your long-term goals and the action plans you'll use to reach them.

Answer:

Intrinsic value=$73.77

Explanation:

The Dividend Valuation Model(DVM) is a technique used to value the worth of an asset.

According to this model, the value of an asset is the sum of the present values of the future cash flows would that arise from the asset discounted at the required rate of return.

Price = D/Kp

D- Dividend payable

Kp- cost of preferred stock

So will need to work out the cost of equity using CAPM

The capital asset pricing model (CAPM): relates the price of a share to the market risk or systematic risk. The systematic risk is that which affects all the all the economic agents, e.g inflation, interest rate e.t.c  

This model is considered superior to DVM. Hence, we will use the CAPM

Using the CAPM , the expected return on a asset is given as follows:  

E(r)= Rf +β(Rm-Rf)  

E(r) =? , Rf- 2.4%, Rm- 12.1% β- 1.01

E(r) = 2.4% + 1.23×(12.1- 2.4)%  = 12.20 %

Cost of preferred stock= 12.20 %

Using the dividend valuation model

Intrinsic value = 9/0.1220=73.77

Intrinsic value=$73.77

Answer:

debt-to-equity ratio is 1.33 .

Explanation:

Given the debt equity ratio at the beginning and at end of the year, we can estimate the debt equity ratio of a company as the average of the two.

Average debt-to-equity ratio = (1.40 + 1.25) ÷ 2

                                                = 1.325 or 1.33

Answer: Deficit; higher; a decrease

Explanation:

The term crowding-out effect refers to a situation in which a government deficit results in higher interest rates, causing a decrease in private spending on investment and consumer durables.

The Crowding-out effect is what happens when a Government increases its spending past its revenues and gets a budget deficit. In other to balance its books therefore it will borrow heavily.

If the Government is such a large one like the American Government or the British Government, the borrowing might be so large that it will have the effect of reducing the amount of loanable funds in the market thereby increasing the interest rates due to a reduced supply of loanable funds.

As there are now increased interest rates, it will be more expensive for companies to borrow to spend on investment or for consumers to spend on durables. It will have the effect of crowding out the private sector.

Answer:

The net present value of this expansion project is $77,575.87.

Explanation:

The Net Present Value of the Expansion can be calculated as follows

($112,000)  CFj

$65,000    CFj

$65,000    CFj

$65,000    CFj

$72,000    CFj

I/YR            15%

Shift NPV $77,575.87

Answer:

$31,430

Explanation:

A project will reduce costs by $38,500

The project will have an increased depreciation of $18,300

The tax rate is 35%

= 35/100

= 0.35

Therefore, the operating cash flow can be calculated as follows

Operating cash flow= reduction in project cost×(1-tax rate)+(increase in the depreciation amount ×tax rate)

= $38,500×(1-0.35)+($18,300×0.35)

= $38,500×0.65+6,405

= $25,025+$6,405

= $31,430

Hence the operating cash flow is $31,430