The McMahon Construction Company builds bridges. In September and October 20XX, the company worked on a bridge covering the Kleinfeld River in Northern Montana. The McMahon Company has two departments, the Precast Department and the Construction Department. The Precast Department is responsible for building structural elements of bridges in temporary locations (plants) located near the construction sites. The Construction Department operates at the bridge site and they are responsible for assembling the precast structural elements. The estimated costs for Kleinfeld River Bridge for the Precast Department were $ 1,750,000 for direct materials, $ 240,000 for direct labor, and $300,000 for overhead. The estimated costs for the Construction Department regarding the Kleinfeld River Bridge were $ 400,000 for direct materials, $ 180,000 for direct labor, and $ 260,000 for overhead. Overhead is applied on the last day of the month. The Overhead application rate for the Precast Department is $ 30 per direct labor hour. The Overhead application for the Construction Department is 150 percent of direct labor cost.

Transactions for September

Sept 1- Purchased $ 1,170,000 of material on account for the Precast Department to start the building of structural elements. All of the material was issued to production, of the issuance amount, $ 720,000 is considered direct material.
Sept 4- Installed utilities at bridge site at a total cost of $30,000. The amount will be paid later in the month. (Transaction applies to Construction Department)
Sept 6-Paid rent for the temporary construction site housing the Precast Department, $ 7,200.
Sept 15- Completed the bridge support pillars by the Precast Department and transfer everything to the construction site.
Sept 19- Paid machine rental expense of $ 65,000 incurred by the Construction Department for clearing the bridge site and digging the foundations for bridge supports.
Sept 23- Purchased additional materials costing $1,510,000 on account.
Sept 30-The company paid the bills for the Precast Department: utilities, $ 7,200; direct labor, $50,000; insurance, $ 6,700, indirect labor, $ 8,200. Departmental depreciation was recorded, $21,500.
Sept 30-The company paid the bills for the Construction Department: utilities, $ 2,600; direct labor, $19,500; indirect labor, $6,100; and insurance, $ 2,500. Department depreciation was recorded on equipment, $ 9,450. Sept 30- Issued a check to pay for the material purchased on Sept 1 and Sept 23. Sept 30-Applied overhead to production in each department; 6,400 machine hours were worked in the Precast Department for September. Note: Direct Labor Costs for the Construction Department were $19,500.

Transactions for October

Oct 1- Transferred additional structural elements from the Precast Department to the construction site. The construction department incurred an expense of $ 7,000 to rent a crane.
Oct 4- Issued $1,010,000 of material to the Precast Department. Of this amount, $860,000 was considered direct.
Oct 7- Paid rent of cash of $ 7,500 in cash for the temporary site that is occupied by the Precast Department.
Oct 12-Issued $ 390,000 of material to the Construction Department. Of this amount, $ 220,000 was considered direct.
Oct 15-Transferred additional structural elements from the Precast Department to the construction site.
Oct 25-Transferred the final batch of structural elements from the Precast Department to the construction site.
Oct 29-Completed the bridge.
Oct 31-Paid the final bills for the month in the Precast Department: utilities, $ 14,000; direct labor, $120,000; insurance, $10,200; indirect labor, $18,300. Department depreciation was recorded, $21,500.
Oct 31-Paid the final bills for the month in the Construction Department: utilities, $ 5,300; direct labor, $144,500; indirect labor, $19,200; and insurance, $ 7,400. Depreciation was recorded on equipment was $9,450.
Oct 31-Applied overhead in each department. The precast department recorded 4,120 machine hours in October.
Oct 31-Billed the state of Montana for the completed bridge at the contract price of $3,850,000.
Oct 31-Please record the cost of the completed jobs to Finished Goods Inventory.

Required:
Journalize the entries for the preceding transactions. For purposes of this case study it is not necessary to transfer direct material and direct labor from one department to another.

Answers

Answer 1

Answer:

The McMahon Construction Company

Journal Entries:

Sept. 1:

Debit Precast Direct Materials Inventory $1,170,000

Credit Accounts Payable $1,170,000

To record the purchase of materials on account for Precast.

Debit Work in Process-Precast $720,000

Debit Manufacturing Overhead (Precast Dept.) $450,000

Credit Precast Direct Materials Inventory $1,170,000

Sept. 4:

Debit Manufacturing Overhead  (Construction Dept.):

Utilities Expense $30,000

Credit Utilities Payable $30,000

To recorde utilities installed at bridge site.

Sept 6:

Debit Manufacturing Overhead (Precast Dept.):

Rent Expense $7,200

Credit Cash Account $7,200

To record the payment of rent for the temporary construction site.

Sept. 15:

No journal entries.

Sept 19:

Debit Manufacturing Overhead (Construction Dept.):

Machine Rental Expense $65,000

Credit Cash Account $65,000

To record the payment of machine rental expense

Sept. 23:

Debit Direct Materials Inventory $1,510,000

Credit Accounts Payable $1,510,000

To record the purchase of additional materials on account.

Sept. 30:

Debit:

Utilities Payable-Precast Dept $7,200

Direct labor -Precast Dept. $50,000

Debit Manufacturing Overhead (Precast Dept.):

  Insurance Expense- Precast $6,700

  Indirect labor $8,200

Credit Cash Account $72,100

Debit Manufacturing Overhead (Precast Dept.):

Depreciation Expense$21,500

Credit Accumulated Depreciation - Precast Dept $21,500

To record the depreciation expense for the month.

Sept. 30:

Debit Work in Process: Direct labor $19,500

Debit Manufacturing Overhead (Construction Dept.):

Utilities Expense t $2,600

Indirect labor $6,100

Insurance Expense $2,500

Credit Cash Account $30,700

Debit Manufacturing Overhead (Construction Dept.):

Depreciation Expense $9,450

Credit Accumulated Depreciation - Construction Dept $9,450

To record the depreciation expense for the month.

Debit Accounts Payable $2,680,000

Credit Cash Account $2,689,000

To record the payment on account by a check issued.

Debit Work in Process (Precast) $192,000

Credit Manufacturing Overhead (Precast) $192,000

To apply overhead to production in Precast Dept.

Debit Work in Process (Construction Dept.) $29,250

Credit Manufacturing Overhead (Construction Dept.) $9,250

To apply overhead to production in the construction department.

October:

Oct. 1:

Debit Manufacturing Overhead (Construction Dept.) $7,000

Credit Cash Account $7,000

To record the cost of rental a crane.

Oct. 4:

Debit Raw Materials Inventory (Precast) $860,000

Debit Manufacturing Overhead (Precast) $150,000

Credit  Raw Materials Inventory.

Oct. 7:

Debit Manufacturing Overhead (Precast Dept.):

Rent Expense $7,500

Credit Cash Account $7,500

To record the payment of rent for cash.

Oct. 12:

Debit Work in Process (Construction Dept.) $220,000

Debit Manufacturing overhead-170,000

Credit Raw Materials $390,000

To record the issue of materials to the construction dept.

Oct. 15:

No Journal Entries required

Oct. 25:

No Journal Entries required

Oct. 29:

No. Journal Required

Oct. 31:

Debit:

Work in Process (Direct labor) $120,000

Manufacturing Overhead (Precast):

Utilities $14,000

Insurance $10,200

Indirect labor $18,300

Credit Cash Account $162,500

Oct. 31:

Debit Manufacturing Overhead (Precast Dept.):

Depreciation Expense$21,500

Credit Accumulated Depreciation - Precast Dept $21,500

To record the depreciation expense for the month.

Oct 31:

Debit Work in Process: Direct labor $144,500

Debit Manufacturing (Construction Dept.):

Utilities Expense t $5,300

Indirect labor $19,200

Insurance Expense $7,400

Credit Cash Account $176,400

To record the payment of cash for the expense

Debit Manufacturing Overhead (Construction Dept.):

Depreciation Expense $9,450

Credit Accumulated Depreciation - Construction Dept $9,450

To record the depreciation expense for the month.

Debit Work in Process (Precast) $123,600

Credit Manufacturing Overhead (Precast) $123,600

To apply overhead to production in Precast Dept.

Debit Work in Process (Construction Dept.) $216,750

Credit Manufacturing Overhead (Construction Dept.) $216,750

To apply overhead to production in the construction department.

Debit Accounts Receivable (State of Montana) $3,850,000

Credit Service Revenue $3,850,000

To record the billing of the state for the completed bridge.

Debit Finished Goods Inventory $1,835,600

Credit Work in Process $1,835,600

To record the cost of the completed jobs.

Explanation:

a) Data:

Estimated costs for Kleinfeld River Bridge

                                  Precast         Construction

                               Department     Department

Direct materials     $ 1,750,000     $ 400,000

Direct labor                 240,000          180,000

Overhead                   300,000         260,000

Overhead application   $30 per DMH     150% DL

Machine hours worked 6,400 MH       $19,500

Work in Process:

Materials                         $720,000

Direct labor (precast)         50,000

Direct labor (construction) 19,500

Overhead applied            192,000

Overhead applied             29,250

Materials                         220,000

Direct labor                     120,000

Direct labor                     144,500

Overhead applied          123,600

Overhead applied          216,750

Total cost                  $1,835,600


Related Questions

ogan Products computes its predetermined overhead rate annually on the basis of direct labor-hours. At the beginning of the year, it estimated that 40,000 direct labor-hours would be required for the period's estimated level of production. The company also estimated $466,000 of fixed manufacturing overhead expenses for the coming period and variable manufacturing overhead of $3.00 per direct labor-hour. Logan's actual manufacturing overhead for the year was $713,400 and its actual total direct labor was 41,000 hours.
Required:
Compute the company's pre-determined overhead rate for the year.

Answers

Answer:

Predetermined manufacturing overhead rate= $14.65 per direct labor hour

Explanation:

Giving the following information:

Estimated direct labor hour= 40,000

Estimated fixed overhead= $466,000

Variable manufacturing overhead of $3.00 per direct labor-hour.

To calculate the predetermined manufacturing overhead rate we need to use the following formula:

Predetermined manufacturing overhead rate= total estimated overhead costs for the period/ total amount of allocation base

Predetermined manufacturing overhead rate= (466,000/40,000) + 3

Predetermined manufacturing overhead rate= $14.65 per direct labor hour

At December 31, 2013, Weiss Imports reported this information on its balance sheet.
Accounts receivable $600,000
Less: Allowance for doubtful accounts 37,000
During 2014, the company had the following transactions related to receivables.
1. Sales on account $2,500,000
2. Sales returns and allowances 50,000
3. Collections of accounts receivable 2,200,000
4. Write-offs of accounts receivable deemed uncollectible 41,000
5. Recovery of bad debts previously written off as uncollectible 15,000
To do;
1. Prepare the journal entries to record each of these five transactions. Assume that no cash discounts were taken on the collections of accounts receivable. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)
2. Enter the January 1, 2014, balances in Accounts Receivable and Allowance for Doubtful Accounts, post the entries to the two accounts and determine the balances. (Post entries in the order of journal entries posted in the previous part)
3. Prepare the journal entry to record bad debt expense for 2014, assuming that aging the accounts receivable indicates that estimated bad debts are $46,000. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)
4. Compute the accounts receivable turnover. (Round answer to 1 decimal place, e.g. 12.5.)
Accounts receivable turnover
Image for At December 31, 2013, Weiss Imports reported this information on its balance sheet. During 2014, the company
times
Compute the average collection period. (Round answer to 1 decimal place, e.g. 12.5.)
Average collection period
Image for At December 31, 2013, Weiss Imports reported this information on its balance sheet. During 2014, the company
days

Answers

Answer:

account receivables 2,500,000 debit

    sales revenue          2,500,000 credit

--to record sales on account--

sales returns and allowances 50,000 debit

   account receivables   50,000 credit

--to record return and allowances--

cash  2,200,000 debit

  account receivables 2,200,000 credit

--to record collections--

Allowance for doubtful accounts 41,000 debit

      Account receivables  41,000 credit

--to record write-off of receivables--

Account receivables  15,000 credit

     Allowance for doubtful accounts 15,000 debit

cash  15,000 debit

  account receivables 15,000 credit

--to record recovery of write-off account--

Balance:

Account Receivalbes 809,000

Allowance (before adjustment) 11,000

adjusting entry:

bad debt expense   35,000 debit

   Allowance for doubtful accounts 35,000 credit

Allowance after adjustment:       46,000

Account receivables TO:  3.75

Explanation:

Account Receivables:

    DEBIT         CREDIT

  600,000

2,500,000

                         50,000

                   2,200,000

                          41,000

     15,000

  809,000

Allowance:

DEBIT     CREDIT

             37,000

41,000

             15,000

             11,000

Aging:         46,000

Adjustment 35,000

Acc Rec TO

[tex]$$ net sales / net receivables \\\\(sales - returns) / (acc rec - allowance)[/tex]

beginning A/R 600,000 - 37,000 = 543,000

ending A/R 809,000 - 46,000 = 763,000

average: (763,000 + 543,000 ) / 2 = 653,000

(2,500,000 - 50,000) / 653,000 = 3,75191 = 3.75

Ten years ago, Ginny inherited $50,000 from her grandmother. She decided to invest all of this money in GE stock. Suppose she decides to sell the stock today so she can purchase her first home. The sale price of the stock is $64,500. Calculate the size of Ginny's taxable capital gain.

Answers

Answer:

$14,500

Explanation:

The size of Ginny's taxable capital gain = $64,500 - $50,000 = $14,500

Note: Capital gains tax is a tax on the profit realized on the sale of a non-inventory asset.

Shake Shack Inc. reports the following items in its 2015 statement of cash flow. For each item, indicate whether it would appear in the operating, investing, or financing section of the statement of cash flows (in $ thousands).

a. Member distributions (dividends) $(11,599)
b. Net income 6,543
c. Payments on revolving credit facility (4,900)
d. Purchases of marketable securities (5,671)
e. Depreciation expense 10,444
f. Accounts payable 705
g. Proceeds from issuance of Class B common stock 45
h. Equity-based compensation 14,488
i. Inventories (45)
j. Purchases of property and equipment (40,007)

Answers

Answer:

a. financing

b. operating

c. operating

d. investing

e. operating

f. operating

g. financing

h.  no effect

i.  operating

j.  investing

Explanation:

Operating Section :

Include items that generate cash through trading operations in the course of business.

Investing Section :

Include items that generate cash through disposal or acquisition of tangible and intangible assets including financial assets.

Financing Section :

Include items that generate cash through investment by owners, lenders and repayments of their capital thereof.

A baseball team receives 310000 in sponsorship equipment

Answers

Answer:C’mon man know your baseball

Explanation:

Answer:

ok so whats the question?

Explanation:

They recieved 310 grand

On May 11 Sydney accepts delivery of $20,500 of merchandise it purchases for resale from Troy: invoice dated May 11, terms 3/10, n/90, FOB shipping point. The goods cost Troy $13,735. Sydney pays $410 cash to Express Shipping for delivery charges on the merchandise. 12 Sydney returns $1,300 of the $20,500 of goods to Troy, who receives them the same day and restores them to its inventory. The returned goods had cost Troy $871. 20 Sydney pays Troy for the amount owed. Troy receives the cash immediately. (Both Sydney and Troy use a perpetual inventory system and the gross method.)

Required:
a. Prepare journal entries that Sydney Retailing (buyer) records for these three transactions.
b. Prepare journal entries that Troy Wholesalers (seller) records for these three transactions.

Answers

Answer: Please see explanation for answer

Explanation:

A) Journal entry for Sydney retailing buyer

i)To record purchase of inventory on account

Date          Account  titles                                   Debit               Credit

May 11          Accounts Payable                            $20,500  

Merchandise Inventory                                                             $20,500

ii)To record shipping expense paid

Date          Account  titles                                   Debit               Credit

May 11        Merchandise Inventory                       $ 41

                      Cash                                                                          $ 410

iii) To record goods returned to seller

Date          Account  titles                                   Debit               Credit

May 12   Accounts Payable                                $1,300

        Merchandise Inventory                                                       $1,300

iv To record payment on account.

Date          Account  titles                                   Debit               Credit

May 20 Accounts Payable                            $19,200  

Merchandise Inventory                                                                    $576

Cash                                                                                              $18,624

Calculation:

Accounts payable=  Purchases−   Purchase return

=$20,500−$1,300

=$19,200

Discount=Accounts payable X 3%  

=$19,200×0.03

=$576

​                            B) Journal entry for Troy - Seller

i)To record sales of goods on account

Date          Account  titles                                   Debit               Credit

May 11          Accounts receivable                        $20,500

Sales Revenue                                                                             $20,500

ii) To record cost of goods sold

Date          Account  titles                                   Debit               Credit  

May 11   Cost of goods sold                               $13,735

Merchandise Inventory                                                                 $13,735

III) To record sales return

Date          Account  titles                                   Debit               Credit

May 12   Sales returns and allowance                $1,300

Account receivable                                                                       $1,300  

iv) To record cost of goods sold reversed for sales return  

Date          Account  titles                                   Debit               Credit

May 12           Merchandise Inventory                    $871

      Cost of goods sold                                                                 $871.    

v) To record cash received for goods sold.

Date          Account  titles                          Debit               Credit

May 20      Cash                                        $19,200  

Sales discount                                                                      $576

       Account receivables                                                       $18,624      

Calculation:

Accounts receivables=  sales−   sales  return

=$20,500−$1,300

=$19,200

Discount=receivables X 3%

=$19,200×0.03

=$576

1. Stockholders invest $90,000 cash to start the business.
2. Purchased three digital copy machines for $400,000, paying $118,000 cash and signing a 5-year, 6% note for the remainder.
3. Purchased $5,500 paper supplies on credit.
4. Cash received for photocopy services amounted to $8,400.
5. Paid $500 cash for radio advertising.
6. Paid $800 on account for paper supplies purchased in transaction 3.
7. Dividends of $1,600 were paid to stockholders.
8. Paid $1,200 cash for rent for the current month.
9. Received $2,200 cash advance from a customer for future copying.
10. Billed a customer for $500 for photocopy services completed.
No. Account Titles and Descriptions Debit Credit
1.
2.
3.
4.
5.

Answers

Answer:

1. Stockholders invest $90,000 cash to start the business.

Dr Cash 90,000

    Cr Common stock 90,000

2. Purchased three digital copy machines for $400,000, paying $118,000 cash and signing a 5-year, 6% note for the remainder.

Dr Copy machines 400,000

    Cr Cash 118,000*

    Cr Notes payable 282,000

*Where did they get the extra cash from?

3. Purchased $5,500 paper supplies on credit.

Dr Supplies 5,500

    Cr Accounts payable 5,500

4. Cash received for photocopy services amounted to $8,400.

Dr Cash 8,400

    Cr Service revenue 8,400

5. Paid $500 cash for radio advertising.

Dr Advertising expense 500

    Cr Cash 500

6. Paid $800 on account for paper supplies purchased in transaction 3.

Dr Accounts payable 800

    Cr Cash 800

7. Dividends of $1,600 were paid to stockholders.

Dr Dividends 1,600

    Cr Cash 1,600

8. Paid $1,200 cash for rent for the current month.

Dr Rent expense 1,200

    Cr Cash 1,200

9. Received $2,200 cash advance from a customer for future copying.

Dr Cash 2,200

    Cr Unearned service revenue 2,200

10. Billed a customer for $500 for photocopy services completed.

Dr Accounts receivable 500

    Cr Service revenue 500

Chance company had two operating divisions, one manufacturing farm equipment and other office supplies. Both divisions are considered separate components as defined by generally accepted accounting principles. The farm equipment component had been unprofitable, and on Sept. 1, 2016, the company adopted a plan to sell the assets of the division.
The actual sale was completed on Dec. 15, 2016, at the price of $600,000. The book value of the division's assets was $1,000,000, resulting in a before-tax loss of $400,000 on the sale. The division incurred a before-tax operating loss from operations of $130,000 from the beginning of the year through Dec. 15. The income tax rate is 40%. Chances after-tax income from its continuing operations is $350,000.
Required:
Prepare an income statement for 2016 beginning with income from continuing operations. Include appropriate EPS disclosures assuming that 100,000 shares of common stock were outstanding throughout the year.

Answers

Answer:

                             Chance Company

                               Income Statement

               For the Year Ended December 31, 2016

After tax income from continuing operations                      $350,000

Discontinued operations:

Operating income                                        ($130,000 )

Loss on disposal                                          ($400,000)

Income tax on discontinued operations      $212,000

Income from discontinued operations                                 ($318,000 )

Net income                                                                               $32,000

Earnings per share (100,000 outstanding shares)                     $0.32

Which best describes the role that government and business play in investments?
O They both use taxes to support a country's growth.
They both invest money to earn a profit.
They both receive capital to use for growth.
They both act as angel investors for start-ups.

Answers

Answer:

They both receive capital to use for growth.

Explanation:

The government received the capital in the form of tax that being paid by the citizens. After collecting the tax income, the government allocated it to make a couple of investments such as building the country's infrastructure, providing aid for people to pursue education, and investing in scientific research/development.

Business on the other hand could receive their capital from either reallocating their profit or receiving capital injection from the investors. They use the capital for growth by reinvesting it to increase the scope of their business operation or putting it under investment accounts.

Statement that best describes the role that government and business play in investments is They both receive capital to use for growth

What is an investment?

Investment can be regarded as the input that is been put into some business in order to generate revenue.

however, this also applies to the government because they use the public funds as investment for the betterment of the economy and the public.

Learn more about investments at;

https://brainly.com/question/200850

A company has the following aging schedule of its accounts receivable with the estimated percent uncollectible:______.
Age Group Amount Receivable Estimated Percent Uncollectible
Not yet due $ 175,000 4 %
0-60 days past due $ 40,000 10 %
61-120 days past due $ 10,000 30 %
More than 120 days past due $ 5,000 60 %
Assuming the balance of Allowance for Uncollectible Accounts is $3,000 (credit) before adjustment, which of the following would be recorded in the year-end adjusting entry?

Answers

Answer: $14,000

Explanation:

Estimated Uncollectibles = (4% * 175,000) + ( 10% * 40,000) + ( 30% * 10,000) + (60% * 5,000)

= 7,000 + 4,000 + 3,000 + 3,000

= $17,000

Balance before adjustment is a credit of $3,000 so the adjustment for the year is;

= 17,000 - 3,000

= $14,000

To protect consumers from unfair credit practices, credit laws were established
-true
-false

Answers

Answer:

true

Explanation:

"It started with the Consumer Credit Protection Act of 1968, when Congress moved to shield consumers and their financial records from abuse. In the years following, other laws refined consumer rights, spelling out how the government can access bank customers’ information, how banks treat borrowers and the way banks handle customer deposits.

It all came to a head after the Great Recession in 2008, and out of that, the Consumer Financial Protection Bureau was formed, a new government agency dedicated to protecting consumers.

Today, there are countless laws, acts and regulations designed to protect consumers. The sheer number of laws can be overwhelming, but it is important that consumers understand their basic rights, so they can identify when those rights have been violated."

Source: debt.org

In 1968, Congress passed the Consumer Credit Protection Act in part to regulate the consumer credit industry. It requires creditors to disclose credit terms to consumers. True

Wight Corporation has provided its contribution format income statement for June. The company produces and sells a single product. Sales (4,400 units) $ 162,800 Variable expenses 79,200 Contribution margin 83,600 Fixed expenses 44,800 Net operating income $ 38,800 If the company sells 4,500 units, its total contribution margin should be closest to:

Answers

Answer:

85,500

Explanation:

Calculation for the total contribution margin

First step is to find the Contribution Margin Per Unit

Contribution Margin Per Unit = 83,600 /4,400 Contribution Margin Per Unit= 19 Per units

Second step is to calculate for Contribution Margin at 4,500 Units

Contribution Margin at 4,500 Units

= 19*4,500

Contribution Margin at 4,500 Units = 85,500

Therefore the total contribution margin is closest to 85,500

Bonita Beauty Corporation manufactures cosmetic products that are sold through a network of sales agents. The agents are paid a commission of 18% of sales. The income statement for the year ending December 31, 2014, is as follows.
BONITA BEAUTY CORPORATION
Income Statement For the Year Ended December 31, 2014
Sales $75,000,000
Cost of goods sold
Variable $31,500,000
Fixed 8,610,000 40,110,000
Gross margin $34,890,000
Selling and marketing expenses
Commissions $13,500,000
Fixed costs 10,260,000 23,760,000
Operating income $11,130,000
The company is considering hiring its own sales staff to replace the network of agents. It will pay its salespeople a commission of 8% and incur additional fixed costs of $7,500,000.
Under the current policy of using a network of sales agents, calculate the Bonita Beauty Corporation

Answers

Answer:

the question is incomplete, so I looked for the requirements of similar questions:

A. Calculate the company’s break-even point in sales dollars for the year 2014 if it hires its own sales force to replace the network of agents.

B. Calculate the degree of operating leverage at sales of $75,000,000 if (1) Bonita Beauty uses sales agents, and (2) Bonita Beauty employs its own sales staff.

a) total sales = $75,000,000

variable costs:

COGS $31,500,000

commissions $6,000,000

total variable costs = $37,500,000

contribution margin ratio = $37,500,000 / $75,000,000 = 0.5

total fixed costs = $8,610,000 + $10,260,000 + $7,500,000 = $26,370,000

break even point in $ = $26,370,000 / 0.5 = $52,740,000

b) one of the formulas that we can use to calculate the degree of operating leverage is:

operating leverage = fixed costs / total costs

1) total costs using sales agents = $63,870,000

total fixed costs = $8,610,000 + $10,260,000 = $18,870,000

degree of operating leverage = $18,870,000 / $63,870,000 = 29.54%

2) total costs employing its own sales staff = $6,000,000 + $31,500,000 + $26,370,000 = $63,870,000

total fixed costs = $26,370,000

degree of operating leverage = $26,370,000 / $63,870,000 = 41.29%

If there is a technological advance that lowers the cost of producing x-ray machines, then we can say that the

Answers

Answer:

C) quantity supplied of those machines will go up.

Explanation:

the options are missing:

A ) quantity demanded for those machines will increase.

B) demand for those machines will shift right.

C) quantity supplied of those machines will go up.

D) quantity supplied of those machines will decrease.

If production costs decrease, the supply curve will shift to the right, increasing the total quantity supplied while decreasing the sales price. Advances in technology increase productivity, which allows companies to supply a higher amount of goods at lower prices, which in turn increases the total quantity demanded for these goods.

What is the situation when a home currency purchases more goods and services at home than abroad when converted to a foreign currency

Answers

Answer:

The domestic currency is undervalued .

Explanation:

In the situation when a home currency purchases more goods and services at home than abroad when converted to a foreign currency, then The domestic currency is undervalued

A currency is undervalue whenever the "exchange rate" value to other currency arround the world is comparatively low. Under the economic condition the whenever the consumer purchase goods from foreign countries they tends to pay high because the value of that home currency is weak and low compare to the foreign currency. Most home currency are usually rate against US dollar.

During the current year, the Town of Salo Alto recorded the following transactions related to its property taxes:

a. Levied property taxes of $3,300,000, of which 2 percent is estimated to be uncollectible.
b. Collected current property taxes amounting to $2,987,500.
c. Collected $26,500 in delinquent taxes and $2,400 in interest and penalties on the delinquent taxes.
d. These amounts had been recorded as Deferred Inflows of Resources in the prior year.
e. Imposed penalties and interest in the amount of $3,750 but only expects to collect $3,100 of that amount. None is expected to be collected this year or within 30 days of year-end.
f. Reclassified uncollected taxes as delinquent. These amounts are not expected to be collected within the first 60 days of the following fiscal year.

Required:
Prepare the journal entries.

Answers

Answer:

S/N    Account Titles & Explanation        Debit          Credit

1)        Taxes Receivable—Current      $3,300,000

                Estimated Uncollectible Current Taxes    $66,000

                Revenues                                                    $3,234,00

2)        Cash                                          $2,987,500

                          Tax Receivable-current                     $2,987,500

3)        Cash                                           $28,900

               Tax Receivable- Delinquent                               $26,500

                Interest and Penalties Receivable On Taxes   $2,400

4)       Penalties and Interest Receivable     $3,750

             Estimated Uncollectible Interest                            $650

              and Penalties

              Revenues                                                                $3,100

5)      Taxes Receivable- Delinquent                $312,500

         ($3300000-$2987500)

         Estimated Uncollectible Current Taxes  $66,000

             Taxes Receivable- Current                                    $312,500

             Estimated Uncollectible Delinquent Taxes          $66,000

Tom Scott is the owner, president, and primary salesperson for Scott Manufacturing. Because of this, the company's profits are driven by the amount of work Tom does. If he works 40 hours each week, the company's EBIT will be $615,000 per year; if he works a 50 hour week, the company's EBIT will be $755,000 per year. The company is currently worth $3.85 million. The company needs a cash infusion of $1.95 million, and it can issue equity or issue debt with an interest rate of 7 percent. Assume there are no corporate taxes.
What are the cash flows to Tom under each scenario?

Answers

Answer:

Scenario 1: debt is issued

interest expense = $1,950,000 x 7% = $136,500

amount of hours                  EBIT               Net income (all for Tom)

Tom works    

40                                     $615,000           $478,500

50                                    $755,000            $618,500

Scenario 2: equity is issued

amount of hours            Net income         Tom's share    

Tom works                                                  ($3.85 / $5.8 = 66.38%)      

40                                     $615,000           $408,237

50                                    $755,000            $501,169

Which of the following is a key role that a human resource manager can play in a company?

A. Public Relations officer
B. Marking Analyst
C. Training specialist
D. Sales supervisor

Answers

Answer:

c training specialist

A group of 10 pineapple pickers can pick 240 pineapples in an hour. When one more pineapple picker is added to the group, they can pick 270 pineapples in an hour. Calculate the marginal product of the 11th pineapple picker.

Answers

Answer:

30 pineapples

Explanation:

The computation of the marginal product of the 11th pineapple picker is shown below:

= 11 pineapple - 10 pineapple

= 270 pineapples - 240 pineapples

= 30 pineapples

Hence, the marginal product of the 11th pineapple picker is 30 pineapples

We simply applied the above formula so that the correct value could come

Case in Discussion Extensive Enterprise’s management plans to finance its operations with bank loans that will be repaid as soon as cash is available. The company’s management expects that it will take 60 days to manufacture and sell its products and 50 days to receive payment from its customers. Extensive’s CFO has told the rest of the management team that they should expect the length of the bank loans to be approximately 110 days. Which of the following responses to the CFO’s statement is most accurate?

a. The CFO is not taking into account the amount of time the company has to pay its suppliers. Generally, there is a certain length of time between the purchase of materials and labor and the payment of cash for them.
b. The CFO can reduce the estimated length of the bank loan by this amount of time.
c. The CFO’s approximation of the length of the bank loans should be accurate, because it will take 110 days for the company to manufacture, sell, and collect cash for its goods.
d. All these things must occur for the company to be able to repay its loans from the bank.

Answers

Answer:

(D)

Explanation:

Which of the listed responses to the CFO's statement is the most accurate?

(D) All these things must occur for the company to be able to repay its loans obtained from the bank.

This is the main point that the CFO attempted to pass across. The company's management should maximize the 60 days for manufacturing and sales of its products and the 50 days to receive payment from its customers; because the bank loans should be paid in exactly 110 days.

What are the five steps to understanding how foreign born labor impacts native born workers?

Answers

Answer:

HOW MUCH DO FOREIGN - BORN WORKERS EARN?

Foreign-born individuals typically earn less than native-born individuals — on average, 83 cents for every dollar earned by their native-born counterparts. That disparity generally holds true across age groups and education levels, with one significant exception. Foreign-born individuals with a bachelor’s degree or more had median weekly earnings of $1,362 per week in 2018, about $53 per week higher than the median for the native-born population with that level of education.

List 6 mistakes that can be made during an interview.

Answers

Answer:

1.Appearing Disinterested

2.Answering a Call or Texting

3.Dressing Inappropriately

4.Talking Negatively About a Current or Previous Employer

5.Body Language

6.Being Vague

Explanation:

Hope this helps !

Poor interview preparation is a clear killer, and 75% of interviews end in failure because the applicant wasn't prepared for some of the questions asked or didn't know enough about the employer.

What are  mistakes that can be made during an interview ?

Failing to conduct research The biggest error all of our experts mentioned was showing up unprepared for an interview. This could be not doing your homework on the business, not giving the job enough consideration, or not knowing who you're meeting. However, it could also refer to not having a plan for your conversation.

Most applicants anticipate being questioned. When one person asks every question and the other person responds, an interrogation has taken place. In an interview, questions are posed and answered in the context of a business dialogue. applicants who anticipate unwilling interrogator.

Lack of planning. Some recruiting managers favour conducting interviews in a more "spontaneous" manner.

becoming very anxious.acting too carelessly.being very zealous.intimidating potential employees.Lying. accepting bias.

Learn more about Interveiw here

https://brainly.com/question/12600494

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Payton Inc. reports in its Year 7 annual report, sales of $6,544 million and cost of goods sold of $2,618 million. For next year, you project that sales will grow by 3% and that cost of goods sold percentage will be 1 percentage point higher. Projected cost of goods sold for Year 8 will be:

Answers

Answer:

The projected cost of goods sold is $2,763 million

Explanation:

The computation of the projected cost of goods sold for the year 8 is shown below:

The Projected cost of goods sold is

= ($6,544 × 1.03 × ($2,618 ÷ $6,544) + 1%)  

= ($6,740  × (0.40 + 1%)

= $6,740 × 0.41

= $2,763 million

Hence, the projected cost of goods sold is $2,763 million

The same is to be considered

Henry Ford's concept of
meant parts did not have to be custom built to match a particular car.

Answers

Henry Ford created the production belt, which allowed lots of identical pieces to be created in a much shorter amount of time. This eliminated the need for engineers/mechanics to create custom parts for every car and this cut both the price and the time it took to make the car.

Edison Leasing leased high-tech electronic equipment to Manufacturers Southern on January 1, 2018. Edison purchased the equipment from International Machines at a cost of $139,107.

Related Information:

Lease term 2 years (8 quarterly periods)
Quarterly rental payments $18,000 at the beginning of each period
Economic life of asset 2 years
Fair value of asset $139,107
Implicit interest rate 4% (Also lessee’s incremental borrowing rate)

Required:
Prepare a lease amortization schedule and appropriate entries for Edison Leasing from the beginning of the lease through January 1, 2019. Edison’s fiscal year ends December 31.

Answers

Answer:

Amortization table

Opening liability Installments Interest Principal payment Closing liability

139,108                    18000          1211         16788.92498                122,319  

122,319                    18000          1043 16956.81423                105,362  

105,362                    18000          873   17126.38238                 88,235  

88,235                      18000          702 17297.6462                 70,938  

70,938                    18000          529 17470.62266                 53,467  

53,467                    18000          354 17645.32889                 35,822  

35,822                    18000          178  17821.78218                 18,000  

18,000                       18000            0                   0                                   0

This outcome of an expansionary period would be considered negative for those living on a
fixed income
Unemployment
Full Employment
Peak
Inflation

Answers

Answer:

fixed income

Explanation:

During the expansion business cycle, economic activities are on the increase. Key economic indicators such as employment, incomes, business earnings, demand, and supply of goods and services show positive and progressive numbers. During expansion, the GDP growth rate is healthy, and the level of investment is high.

The expansion phase brings along inflationary pressure. At the peak or near the end of the expansion cycle, the inflation rate is always above the optimal level and sometimes in double digits.  A high rate of inflation weakens the purchases power of the local currency. Employees on a fixed income will be disadvantaged. Their income will afford them fewer goods and services compared to the period before expansion.

Maria Boyd has been hired by Barnum Hotels to manage staffing for the regional hotel chain. Barnum intends to open two new hotels within the next three years and will have many job positions to fill. Historically, employee turnover is high at Barnum as employees remain with the company for one or two years before quitting. Maria realizes that Barnum needs to make significant changes in its personnel strategy in order to meet the company's goals for the future and improve employee retention rates. All of the following questions are relevant to Mari's decision to fill top positions at the new hotels with internal candidates EXCEPT::_______

a. What are the key managerial positions that are available at the new hotels?
b. What percentage of employers in the service industry use succession planning?
c. What skills, education, and training have been provided to potential candidates?
d. What is the designated procedure for assessing and selecting potential candidates?

Answers

Answer:

b. What percentage of employers in the service industry use succession planning?

Explanation:

The answer choice number B would not be relevant for Maria Boyd strategy. Succession planning is related to the passing of ownership of the business. and Maria is not in charge of devising ownership schemes, but in charge of implementing a corporate policy in order to improve employee retetion, and reduce in this way, employee turnover.

Answer:

b. What percentage of employers in the service industry use succession planning

Explanation:

GOT IT RIGHT ON TEST 2020

A workplace is where people

Answers

Answer:A workplace is a place where people work

Explanation:I know this because when you got to any office or something there are people working there and people do not call it the office the call it there work place

Which of the following influences what you choose to wear
Your activities

All of the Above

Basic needs

Your personal preferences

Answers

Answer:

all of the above dnnxndncnvhhdbdbdbd

Which example requires persuasion from the manager? Asking a colleague to join a leadership panel Giving instructions on how to format a report Giving instructions for answering the phone Requesting details on how to perform a job

Answers

Answer:

Asking a colleague to join a leadership panel

Explanation:

Persuasion is the act of convincing a person to behave in a certain way based on beliefs, attitudes, motivation, and intentions shared.

A manager will have to get the buy-in of his subordinates in various scenarios.

The exercise of power or force does not always bring the best results.

The scenario below require persuasion because the other parties have to have a buy-in to the request. They are not mandated to comply.

- Asking a colleague to join a leadership panel

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