Bruce Church, Inc. is a company engaged in extensive commercial farming in Arizona and California. A provision of the Arizona Fruit and Vegetable Standardization Act requires that all cantaloupes grown in Arizona "be packed in regular compact arrangement in closed standard containers approved by the supervisor." Arizona, through its agent Pike, issued an order prohibiting Bruce Church from transporting uncrated cantaloupes from its range in Parker, Arizona, to nearby Blythe, California, for packing and processing. It would take many months and $200,000 for Bruce Church to construct a processing plan int Parker. Further, Bruce Church had $700,000 worth of cantaloupes ready for transportation. Bruce Church filed suit in federal district court challenging the constitutionality of the Arizona statutory provision on shipping cantaloupes. The court issued an injunction (essentially saying the statute was not constitutional) against the enforcement of the act on the grounds that it was an undue hardship on interstate commerce. Answer the following questions: 1. What is the Commerce Clause? 2. Will the Arizona regulation withstand Commerce Clause scrutiny? Why or why not?

Answers

Answer 1

Answer:

1. What is the Commerce Clause?

The Commerce Clause refers to the power held by Congress to regulate interstate commerce. Individual states can regulate commerce that takes place within their territory, but they cannot regulate trade between entities from their state and entities from other states.

2. Will the Arizona regulation withstand Commerce Clause scrutiny? Why or why not?

This is an actual court case and the US Supreme Court ruled against Arizona's regulation because it interferes with interstate commerce. The cantaloupes that Bruce Church produced were supposed to be sold in California, that means that 2 states are involved. The Commerce Clause applies whenever trade between 2 states are involved. An individual state's regulations cannot result in a burden for businesses engaged in interstate commerce.


Related Questions

Modern Flooring is considering a new product line. The new line would require $134,000 of fixed assets and net working capital of $24,000. The firm will apply straight-line depreciation to a zero salvage value over three years. The new line is expected to produce an operating cash flow of $35,000 the first year with that amount decreasing by 10 percent annually for two years before the new line will be discontinued. The fixed assets can be sold for $25,000 at the end of the project and all net working capital will be recovered. What is the net present value of the new line at a discount rate of 11.5 percent and a tax rate of 35 percent

Answers

Answer:

-51,784

Explanation:

Net present value can be calculated by first calculating the present values of operating cash flows each year and the sum up all the present values.

Year                                    0                1             2              3

Operating CF                                    35000    31500     28350

Fixed asset                  -134000

Net working capital     -24000                                       24000

Disposal after tax                                                             16250

(25000x0.65)

Net cashflow                -158000       35000    31500    68600

PV Factor                           1               0.896     0.804      0.721

PV                                -158000        31390       25337     49488

NPV =  -158000  + 31390 + 25337  + 49488

NPV = -51,784

Workings

PV Factor

Year 0  =   1/(1.115)^0 = 1

Year 1  =   1/(1.115)^1 = 0.896          

Year 2  =   1/(1.115)^2 = 0.804

Year 3  =   1/(1.115)^3 = 0.721

Kiner Co. computed an overhead rate for machining costs ($520000) of $5 per machine hour. Machining costs are driven by machine hours. If computed based on direct labor hours, the overhead rate for machining costs would be $10 per direct labor hour. The company produces two products, Cape and Chap. Cape requires 62400 machine hours and 20000 direct labor hours, while Chap requires 41600 machine hours and 30000 direct labor hours. Using activity-based costing, machining costs assigned to each product is

Answers

Answer:

Cape $312,000

Chap $208,000

Explanation:

Calculation for the machining costs assigned to each product

Using this formula

Machining costs =Machine hours×Machine amount per hour.

Let plug in the formula

Cape= 62,400x $5per machine hour.

Cape=$312,000

Chap= 41,600x $5per machine hour.

Chap=$208,000

Therefore Using activity-based costing, machining costs assigned to each product is:

Cape $312,000

Chap $208,000

Lear Inc. has $940,000 in current assets, $420,000 of which are considered permanent current assets. In addition, the firm has $740,000 invested in fixed assets.
A. Lear wishes to finance all fixed assets and half of its permanent current assets with long-term financing costing 9%. The balance will be financed with short-term financing, which currently costs 5%. Lear’s earnings before interest and taxes are $340,000. Determine Lear’s earnings after taxes under this financing plan. The tax rate is 30%.
B. As an alternative. Lear might wish to finance all fixed assets and permanent current assets plus half of its temporary current assets with long-term financing and the balance with short-term financing. The same interest rates apply as in part a. Earnings before interest and taxes will be $340,000. What will be Lear's earnings after taxes? The tax rate is 30%.

Answers

Answer: See explanation

Explanation:

A. Current assets = permanent current assets + temporary current assets

Temporary current assets:

= $940,000 - $420,000

= $520,000

Short-term interest expense:

= 5% × [$520,000 + ½ ($420,000)]

= 5% ($520,000 + $210,000)

= 5% × ($730,000)

= 0.05 × $730,000

= $36,500

Long-term interest:

= 9% × [$740,000 + ½ ($420,000)]

= 9% × ($740,000 + $210,000)

= 9% × $950,000

= 0.09 × $950,000

= $85,500

Total interest expense:

= $36,500 + $85,500

= $122,000

Earnings before interest and taxes $340,000

Less: Interest expense = $122,000

Earnings before taxes = $218,000

Less: Taxes (30%) = $65,400

Earnings after taxes = $152,600

B. Short term interest expense:

= $260,000 × 5%

= $260,000 × 0.05

= $13,000

Long term interest expense:

= ($740,000 + $420,000 + $260,000) × 9%

= $1,420,000 × 0.09

= $127,800

Total interest expense:

= $13000 + $127800

= $140,800

Earnings before interest and taxes $340,000

Less: Interest expense = $140,800

Earnings before taxes = $199,200

Less: Taxes (30%) = $59760

Earnings after taxes = $139440

Who designed the Parthenon?

Answers

It was built by the architects Ictinus and Callicrates.

At the beginning of the month, the Painting Department of Skye Manufacturing had 24,000 units in inventory, 80% complete as to materials, and 20% complete as to conversion. The cost of the beginning inventory, $32,650, consisted of $26,400 of material costs and $6,250 of conversion costs. During the month the department started 119,000 units and transferred 126,000 units to the next manufacturing department. Costs added in the current month consisted of $283,440 of materials costs and $562,825 of conversion costs. At the end of the month, the department had 17,000 units in inventory, 30% complete as to materials and 15% complete as to conversion. If Skye Manufacturing uses the weighted average method of process costing, compute the costs per equivalent unit of materials and conversion respectively for the Painting Department.

Answers

Answer:

Materials     $2,36

Conversion $4,43

Explanation:

 Weighted-Average:

completed + ending WIP

(there is not differenciation between completed and started and completed)

Equivalent units Materials: 126,000 + 17,000 x 30% = 131,1 00

Conversion: 126,000 + 17,000 x 15% = 128,55 0

Material Equivalent cost:

283,440 + 26,400 = 309,840

$309,840 / 131,100 = 2,3633867

Conversion Equivalent cost:

562,825 + 6,250 = 569,075

569,075 / 128,550 = 4,4268767

Holly Renfro contributed a patent, accounts receivable, and $20,000 cash to a partnership. The patent had a book value of $8,000. However, the technology covered by the patent appeared to have significant market potential. Thus, the patent was appraised at $92,000. The accounts receivable control account was $45,000, with an allowance for doubtful accounts of $3,000. The partnership also assumed a $14,000 account payable owed to a Renfro supplier.Provide the journal entry for Renfro’s contribution to the partnership.

Answers

Answer: Please see explanation column for answers

Explanation:

Journal entry to record  Renfro's contribution to partnership.  

Account Titles and Explanation       Debit           Credit

Cash                                           $ 20,000  

Patent                                            $92,000  

Accounts receivables                    $45,000  

Accounts payable                                            $ 14,000

Allowance for doubtful accounts                      $ 3,000

Holly Renfro, capital                                     $ 140,000

[20,000 + 92,000 + 45,000 - 14000 - 3,000} = $140,000

In 2006, the nation of Zimbabwe reduced the value of its currency by 60 percent to bring its value more in line with the relative value of most other world currencies. This reduction of value is called

Answers

Answer: C. devaluation

Explanation:

Devaluation of a currency is the term used to describe the reduction of a currency's value by the authority that produces said currency.

It is done deliberately and is usually done to strengthen a country's balance of trade because the exports of the country will become cheaper which will increase the demand for it.

By reducing the value of their currency themselves, the nation of Zimbabwe devalued their currency in 2006.

Explanation:

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Eric is an inventory manager at a garment manufacturing firm. How should he plan the ordering of inventory? A. He should order less inventory to save on inventory storage cost and ordering cost. B. He should order the exact inventory by forecasting demand. C. He should order excess inventory without calculating the requirement. D. He should order inventory as the requirement arises and avoid planning inventory storage.

Answers

Answer:

B

Explanation:

i just took the test and got it correct

B.  He should order the exact inventory by forecasting demand.

Explanation:

PLATOAnswer:

On March 2, 2015, Best Buy co. announced that it planned to repurchase up to $1 billion of its common shares. The company also announced on that day that an increase in its quarterly dividend from $0.19 to $0.23 per share, and a one-time special dividend of $0.51 per share. The special dividend resulted from a windfall legal settlement related to manufacture of liquid crystal displays it had sold. Which method of returning capital to investors (repurchases, regular dividends, special dividends) do you think is viewed by shareholders most favorably, and why

Answers

Answer:

Follows are the solution to this question:

Explanation:

The company sold the quantum dot produce will have a huge amount of money in the company, shareholders may have differing opinions to use that money the holds the surplus. As capital becomes kept, this hardly increases the value of a business or takes the investors through their pockets.

Position of the investor on (repurchasing, earnings)

Payout and buyback of shares are considered a factor influencing shareholders' interest and some factors are based on investor interest.

Current income source

Many investors can only be the source of revenue for such investors so that they'd prefer to have a regular dividend. Then the more current revenue you earn its most beneficial is a unique dividend. Share buybacks as an opportunity to share in order to collect large sums of cash.

Productive investments value

Those who become shareholders that must increase the asset's lengthy-term price, — for example stock values by companies investing in positive NPV ventures and in this case increase the interest of existing investors.

Improved future dividend

Just after the purchase of shares in share price issuance, a number of shares will be limited, and effective dividends rise per share. It means that an investor will acquire a further equity interest in the business by buying back preferred stock.

Focused on the hypotheses of dividends, repurchases, or portion share price plus repurchases, there are many mainly three opinions.

Many people would prefer the $0.51 dividend payment as a sum of money that was received in the case of a dividend. And at the same time, there will be an idea that the dividends must be paid regularly as well as the remaining cash must buy safely.

Channing Corporation makes two products (A1 and B2) that require direct materials, direct labor, and overhead. The following data refer to operations expected for next month.
A1 B2 Total
Revenue $100,000 $ 300,000 $400,000
Direct material 30,000 60,000 90,000
Direct labor 40,000 95,000 135,000
Overhead:
Direct-material related 13,500
Direct-labor related 40,500
Required:
Channing uses a two-stage cost allocation system, It uses direct-material costs to allocate direct-materials related overhead and direct-labor costs to allocate direct-labor related overhead costs.
a. Compute the direct-material related overhead rate for next month.
b. Compute the direct-labor related overhead rate for next month.
c. What is the total overhead allocated to product A1 next month?
d. What is the total overhead allocated to product B2 next month?
a. predetermined rate ?? % of direct materials costs
b. predetermined rate ?? % of direct-labor cost
c. Total Overhead (A1) ??
d. Total Overhead (B2) ??

Answers

Answer:

a. 15% of direct material cost

b.  30% of direct labor cost

c. $16,500

d. $37,500

Explanation:

The computation is shown below:-

a. Predetermine overhead rate = Direct-material related ÷ Total of direct labor

= 13,500 ÷ 90,000

= 15% of direct material cost

b. Predetermine overhead rate = Direct-labor related ÷ Total of direct labor

= 40,500 ÷ 135,000

= 30% of direct labor cost

c. Total overhead (A1) = Direct material × Predetermine overhead rate of direct material + Direct labor × Predetermine overhead rate of direct labor

= 30,000 × 15% + 40,000 × 30%

= $16,500

d. Total overhead (B2) = Direct material × Predetermine overhead rate of direct material + Direct labor × Predetermine overhead rate of direct labor

= 60,000 × 15% + 95,000 × 30%

= $37,500

James did not like the fact that he had no input in his productivity goal. Because of this, his was low and he did not take it as seriously as if he had set the same goal himself. Carol always tries extremely hard to reach her performance goal. She takes it personally when she falls short, which rarely happens because she is so dedicated to reaching it. Carol's is high. After organizational and subsidiary goals are set, each manager meets with each subordinate to explain the unit goals to the subordinate. Together the two determine how the subordinate can contribute to the unit's goals most effectively. This is called

Answers

Answer:

James did not like the fact that he had no input in his productivity goal. Because of this, his Goal acceptance was low and he did not take it as seriously as if he had set the same goal himself.

Goal acceptance refers to the willingness of an individual to receive or consent internally to a certain goal. It is usually higher when the individual is contributes to the setting of the goal and it is low here as James did not have any input into it.

Carol always tries extremely hard to reach her performance goal. She takes it personally when she falls short, which rarely happens because she is so dedicated to reaching it. Carol's Goal commitment is high.

Goal commitment refers to how much dedication and effort a person puts into meeting an objective. Carol puts a lot of effort into achieving her goals so her Goal commitment is high.

After organizational and subsidiary goals are set, each manager meets with each subordinate to explain the unit goals to the subordinate. Together the two determine how the subordinate can contribute to the unit's goals most effectively. This is called Management by objectives.

Management by Objectives is a type of management that works by making sure that employees understand the goals that management set. It works by management and employees working together to find out how best employees can meet the goals set.

Determine whether each of the following transactions contributes to the calculation of GDP as total spending, then, identify the relevant component of GDP (C, I, G, or NX). Michelin sells tires to Nissan to install on their 2019 Sentras that are produced and sold in the United States. American consumers import $3.5 billion of woven apparel from Bangladesh. The U.S. government spent $523.1 billion on national defense. Entrepreneur and Shark Tank investor Barbara Corcoran purchases 15% of Cousins Maine Lobster food truck company for $55,000.

Answers

Answer:

Michelin sells tires to Nissan to install on their 2019 Sentras that are produced and sold in the United States.

Not included in the GDP since tires are a component of new cars, they are not a final product.

American consumers import $3.5 billion of woven apparel from Bangladesh.

Included in the GDP as imports, which reduce total net exports (NX).

The U.S. government spent $523.1 billion on national defense.

Included in the GDP as government spending (G).

Entrepreneur and Shark Tank investor Barbara Corcoran purchases 15% of Cousins Maine Lobster food truck company for $55,000.

Not included int he GDP since sale of stocks or ownership stakes at businesses are not considered final goods or services.

Vermont Company acquires a used machine (ten-year property) on January 15, 2018. at a cost of $400,000. Vermont also acquires another used machine (seven-year property) on November 5, 2018 at a cost of $80,000. No election is made to use the straight-line method. The company does not make the 5 179 election. Determine the total deductions in calculating taxable income related to the machines for 2018.
a) $48,000
b) $100,000
c) None of the above
d) $51.432
e) $480,000

Answers

Answer:

d) $51.432

Explanation:

Deduction on 10 year Property = $400,000 * (MACRS Rate)

Deduction on 10 year Property = $400,000 * 0.10

Deduction on 10 year Property = $40,000

Deduction on 7 Year Property = $80,000 * (MACRS Rate)

Deduction on 7 Year Property = $80,000 * 0.1429

Deduction on 7 Year Property = $11,432

Total Deduction on the properties = $40,000 + $11,432

Total Deduction on the properties = $51,432

Financial statements of a manufacturing firm The following events took place for Rushmore Biking Inc, during February, the first month of operations as a producer of road bikes:
• Purchased $390,000 of materials.
• Used $353,000 of direct materials in production.
• Incurred $101,600 of direct labor wages.
• Applied factory overhead at a rate of 34% of direct labor cost.
• Transferred $463,900 of work in process to finished goods.
• Sold goods with a cost of $441,400.
• Revenues earned by selling bikes, $ 730,300.
• Incurred $148,500 of selling expenses.
• Incurred $72,200 of administrative expenses
This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below. Open spreadsheet
a. Prepare the income statement for Rushmore Biking for the month ending February 28.
Round your answers to the nearest dollar
Rushmore Biking Inc.
Income Statement
For the Month Ended February 28
Revenues
Cost of Goods Sold
Gross Profit Selling and Administrative Expenses:
Total Selling and Administrative Expenses

Answers

Answer and Explanation:

The Preparation of income statement is prepared below:-

Rushmore Biking Inc.

Income statement

For the month ended February 28

Particulars                                                 Amount

Revenues                                               $7,30,300

Less: Cost of goods sold                      $4,41,400

Gross profit                                            $2,88,900

Selling and administrative expenses:  

Selling expenses                    $1,48,500

Administrative expenses       $72,200  

Less: Total Selling and administrative

expenses                                                    $2,20,700

Income from operations                             $68,200

Potter​ & Weasley Company had the following​ activities, estimated indirect activity​ costs, and allocation​ bases: Activities Indirect Activity Costs Allocation Base Account inquiry​ (hours) $86,200 2,900 Account billing​ (lines) $53,000 32,000 Account verification​ (accounts) $36,250 23,500 Correspondence​ (letters) $85,000 11,000 Potter​ & Weasley uses activity based costing. The above activities are used by Departments P and Q as​ follows: Department P Department Q Account inquiry​ (hours) 400 800 Account billing​ (lines) ​10,000 ​4,000 Account verification​ (accounts) ​6,000 ​7,000 Correspondence​ (letters) ​1,000 ​2,000 What is the cost per driver unit for the account inquiry​ activity? (Round all answers to two decimal​ places.) A. $29.72 B. $7.73 C. $7.84 D.

Answers

Answer:

A. $29.72

Explanation:

The calculation of cost per driver unit is shown below:-

Cost per driver unit = Indirect cost relating to account inquiry ÷ Allocation base relating to account inquiry

= $86,200 ÷ 2,900

= $29.72 per hour

Therefore for computing the cost per driver unit we simply divide the Indirect cost relating to account inquiry by allocation base relating to account inquiry.

As the bookkeeper of a new start-up company, you are responsible for keeping the chart of accounts up to date. At the end of each year, you analyze the accounts to verify that each account should be active for accumulation of costs, revenues, and expenses. In July, the accounts payable clerk has asked you to open an account named New Expenses. You know that an account name should be specific and well defined. You feel that the A/P clerk might want to charge some expenses to that account that would not be appropriate. Why do you think the A/P clerk needs this New Expenses account

Answers

Answer:

There are a number of reasons, the A/P clerk could want this New Expenses account to be opened with some of them being suspicious and some of them being out of a lack of knowledge.

Assuming it is the latter (no need to be suspicious, yet), the A/P might not know that expenses accounts should be specific and well defined and so just assumed that New Expenses would serve them well.

You should explain to them how the naming of accounts is done and ask them for the Source document so you can see what name to give the new account.

If the A/P is being uncooperative, it is time to be suspicious and to clarify the issue with the superior of the clerk so as to avoid any issues with the company's books.

It's important to explain to the accounts payable clerk that the account title is inappropriate and therefore needs to be specific with the name.

If the accounts payable clerk doesn't understand, he should be told to show the source document for the expenses incurred like a check, invoice, etc so that the proper name of the account can be decided.

There isn't any reason to be suspicious because the clerk doesn't understand much about accounting. In a situation where he still insists on the account name, then the information should be reported to higher authorities.

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Lorenzo is the sole proprietor of a trampoline shop. During 2019, the following transactions occurred.Unimproved land adjacent to the store was condemned by the city on February 1. The condemnation proceeds were $15,000. The land, acquired in 1986, had an allocable basis of $40,000. Lorenzo has additional parking across the street and plans to use the condemnation proceeds to build his inventory.A truck used to deliver trampolines was sold on January 2 for $3,500. The truck was purchased on January 2, 2014, for $6,000. On the date of sale, the adjusted basis was zero.Lorenzo sold an antique rowing machine at an auction. Net proceeds were $4,900. The rowing machine was purchased as used equipment 17 years ago for $5,200 and is fully depreciated.Lorenzo sold an apartment building for $300,000 on September 1. The rental property was purchased on September 1, 2015, for $150,000 and was being depreciated over a 27.5-year MACRS life using the straight-line method. At the date of sale, the adjusted basis was $124,783.Lorenzo's personal yacht was stolen on September 5. The yacht had been purchased in August at a cost of $25,000. The fair market value immediately preceding the theft was $19,600. Lorenzo was insured for 50% of the original cost, and he received $12,500 on December 1.Lorenzo sold a Buick on May 1 for $9,600. The vehicle had been used exclusively for personal purposes. It was purchased on September 1, 2014, for $20,800.Lorenzo's trampoline stretching machine (owned two years) was stolen on May 5, but the business's insurance company will not pay any of the machine's value because Larry failed to pay the insurance premium. The machine had a fair market value of $8,000 and an adjusted basis of $6,000 at the time of theft.Lorenzo had AGI of $102,000 from sources other than those described above.Lorenzo has no non-recaptured § 1231 lookback losses.For each transaction, what are the amount and nature of recognized gain or loss?What is Lorenzo's 2019 Adjusted Gross Income?

Answers

Explanation:

we have to get The Amount and nature of recognized gain or loss for each transaction:

a.  The condemnation proceeds = $15,000.  allocable basis of acquired land = $40,000."

loss = $40,000 - $15,000

= $25,000

b. sale of truck = $3,500. the adjusted basis = 0

Gain = $3,500 - 0 = $3,500

c.

As rowing machine was sold for 4900 and is fully depreciated, with an adjusted basis of 0

Gain = $4,900 - 0 = $4,900

d. sale of apartment = 300000

adjusted basis = $124,783

when we subtract we get :

The Overall gain would be = $300,000 - $124,783 = $175,217

Unrecaptured Section gain = $150,000 - $124,783 = $25,217

Regular long-term capital gain = Overall gain - Uncaptured section gain

This is:

= $175,217 - $25,217 = $150,000

e. his yatch was stolen, it had cost $25,000. The fair market value = $19,600. he was insured for 50% of the original cost, of which he got $12,500 on December 1."

Then Tax loss = Fair market value - Amount received from insurance

$19600-$12,500 = $7,100

so we have here a tax loss of $7,100 ( before any AGI limitation),

f. he sold a Buick for $9,600.  It was bought for $20,800."

Loss = $20,800 - $9,600 = $11,200

a non-deductible personal loss.

g. after his trampoline machine was stolen. fair market value was 8000, adjusted basis = 6000

Tax Loss = $6,000

lorenzos Adjusted Gross Income for 2019 = $102,000 + $3,500 + $4,900 + $150,000 - $6,000 = $254,400

An investment counselor calls with a hot stock tip. He believes that if the economy remains​ strong, the investment will result in a profit of ​$10,000. If the economy grows at a moderate​ pace, the investment will result in a profit of ​$30,000. ​However, if the economy goes into​ recession, the investment will result in a loss of ​$30,000. You contact an economist who believes there is a ​30% probability the economy will remain​ strong, a 60​% probability the economy will grow at a moderate​ pace, and a 10​% probability the economy will slip into recession. What is the expected profit from this​ investment?

Answers

Answer:

6,000

Explanation:

The expected value from this investment can be calculated by possible values for random variables by multiplying them by their probability

DATA

Strong  = 30,000   , probability = 30%

Moderate = 10,000 , probability = 60%

Weak = -30,000 , probability = 10%

Calculation

Expected profit = Values x Probability

Expected profit = (30,000 x 30%) + (10,000 x 60%) + ( 30,000 x 10%)

Expected profit = 6,000 + 6,000 -6,000

Expected profit = 6,000

The following is a partial trial balance for the Green Star Corporation as of December 31, 2021:
Account Title Debits Credits
Sales revenue 1,400,000
Interest revenue 35,000
Gain on sale of investments 55,000
Cost of goods sold 740,000
Selling expenses 185,000
General and administrative expenses 80,000
Interest expense 45,000
Income tax expense 135,000
There were 100,000 shares of common stock outstanding throughout 2021.
Required:
Prepare a single-step income statement for 2021, including EPS disclosures.
Prepare a multiple-step income statement for 2021, including EPS disclosures.

Answers

Answer and Explanation:

The presentation of the income statement is presented below:

Income statement

Revenues and gains:  

Sales revenue          1,400,000

Add: Interest revenue       35,000

Add: Gain on sale of investment    55,000

Total revenues and gains      1,490,000

Less:

Expenses and losses:  

Cost of goods sold    740,000  

General and administrative expenses 80,000  

Selling expenses   185,000  

Interest expense    45,000  

Total expenses and losses     1,050,000

Income before income tax       440,000

Income tax expense     - 135,000

Net income    305,000

EPS = Net income ÷ Number of common shares

                  ($305,000 ÷ 100,000)  3.05

2.

Income statement

Sales            1,400,000

Less: Cost of goods sold - $740,000

Gross profit      660,000

Less:

Operating expenses:  

General and administrative expenses $80,000  

Selling expenses $185,000  

Total operating expenses  -$265,000

Operating income $395,000

Other incomes and expenses  

Interest revenue  $35,000  

Gain on sale of investment $55,000  

Interest expense  -$45,000  

Total other income, net  $45,000

Less: Income before income tax $440,000

Income tax expense -$135,000

Net income $305,000

EPS = Net income ÷ Number of common shares

(305,000 ÷ 100,000)  3.05

Acceptance. Amy Kemper was seriously injured when her motorcycle was struck by a vehicle driven by Christopher Brown. Kemper’s attorney wrote to Statewide Claims Services, the administrator for Brown’s insurer, asking for "all the insurance money that Mr. Brown had under his insurance policy." In exchange, the letter indicated that Kemper would sign a "limited release" on Brown’s liability, provided that it did not include any language requiring her to reimburse Brown or his insurance company for any of their incurred costs. Statewide then sent a check and release form to Kemper, but the release demanded that Kemper "place money in an escrow account in regards to any and all liens pending." Kemper refused the demand, claiming that Statewide’s response was a counteroffer rather than an unequivocal acceptance of the settlement offer. Did Statewide and Kemper have an enforceable agreement? Discuss.

Answers

Answer:

In the clarification section down, the definition including its concern is mentioned.

Explanation:

In terms of strategy, two important components necessarily entail an "Agreement."

Offer Acceptance

Step 1: Approval + Bid = Agreement

Step 2: Agreement + Enforceability = Contract.

Throughout water to establish a legal Arrangement or Contract, those would be the two underlying equations to be met. Going to come to something like the case's reality, The counsel for Kemper addressed to Statewide Claims Management, Brown's insurance company agent, calling for "all the premium money something which Mr. Brown seems to be under his insurance contract." Statewide decided to send the document and perhaps freedom of the individual to Kemper throughout reaction to the aforementioned request, however, they pointed to Kemper's current requirement that she should put money during an emergency fund concerning anything and everything outstanding liens.Kemper disagreed with all of the above assumptions as well as denied the proposal, arguing that perhaps the response from Nationwide was a counteroffer. If we correctly examine the aforementioned situation, without even any discussion, we will realize that it is indeed a pure "Counter Bid." Why whenever the offender becomes encouraged with just 2 choices, YES/NO, whenever an Offeror makes an object to something like the Offeree. and then when the promise offers a conditional response, it destroys the initial offer so it corresponds to Counter Offer.In quite a similar manner, the Nationwide reaction to Kemper's letter here alone leads to "Counter Bid" and becomes an Absolute acceptance, but not. i.e., there is no approval of an invitation, and no deal remains.

There is, however, no "Acceptance" to either the original Bid, and therefore no binding mediation agreements between Nationwide and Kemper have been established.

During the next two months, General Cars must meet (on time) the following demands for trucks and cars:
month 1—400 trucks, 800 cars;
month 2—300 trucks, 300 cars.
During each month, at most 1,000 vehicles can be produced.
Each truck uses 2 tons of steel, and each car uses 1 ton of steel.
During month 1, steel costs $400 per ton; during month 2, steel costs $600 per ton.
At most, 1,500 tons of steel may be purchased each month (steel may only be used during the month in which it is purchased).
At the beginning of month 1, 100 trucks and 200 cars are in inventory. At the end of each month, a holding cost of $150 per vehicle is assessed. Each car gets 20 mpg, and each truck gets 10 mpg. During each month, the vehicles produced by the company must average at least 16 mpg.
Formulate an LP to meet the demand and mileage requirements at minimum cost (include steel costs and holding costs).

Answers

Answer:

the formulation of the given linear program is,

Minimize  

z = 400S1 + 600S2 + 150 ( LT1 + LT2 + LC1  + LC2)  

Subject to the constraints  

T1 + C1 ≤ I000

T2 + C2 ≤ 1000

2T1 + C1 = S1

2T2 + C2 = S2

100 + T1 = 400 + LT1

LT1 + LT2 = 300 + LT2

200 + C1 = 800 + LC1

LC1 + C2 = 300 + LC2

 

S1,S2 ≤ 1 500

4C1 - 6T1 ≥ 0

4C2 - 6T2 ≥ 0

All variables  ≥ 0  

Explanation:

Firstly;

Let T1 be number of trucks to be produced in month 1 and T2 be number of trucks to be produced in month 2.  

Let C1 be number of cars to be produced in month 1 and C2 be number of cars to be produced In month 2.  

Let S1 be tons of steel used in month 1 and S2 be tons of steel used in month 2.

Let LT1 be number of trucks in inventory at the end of month 1 and LT2 be number of trucks In inventory at the end of month 2.

Let LC1 be number of cars in inventory at the end of month 1 and LC2 be number of cars in inventory at the end of month 2.  

Now the objective is to minimize the cost, so

z = [(cost of steel during month 1)(tons of steel used in month 1)] + [(cost of steel during month 2)( tons of steel used in month 2)] + [(holding cost at the end of each month )(trucks and cars in inventory at the end of each month)]

= 400S1 + 600S2 + 150 ( LT1 + LT2 + LC1  + LC2)  

Thus, the objective function Is, Minimize  

z = 400S1 + 600S2 + 150 ( LT1 + LT2 + LC1  + LC2)  

Constraint1 Each month, the production capacity of the vehicle is 1000 vehicles.

Number of trucks produced in month 1 + number of cant produced in month 1 ≤ 1000

T1 + C1 ≤ 1000  

Number of trucks produced in month 2 + number of cars produced in month 2 ≤ 1000

T2 + C2 ≤ 1000  

Constraint2 Each month. each truck uses 2 tons of steel and each car uses 1 ton of steel.

[(Tons of steel used to produce truck in month 1) + (tons of steel used to produced cars in month 1)] = S1

2T1 + C1 = S1

[(Tons of steel used to produce truck in month 2) + (tons of steel used to produced cars in month 2)] = S2

2T2 + C2 = S2  

Constraint3 At the beginning of month 1, 100 trucks are in inventory.  

[100 trucks at the beginning are in inventory +  

number of trucks produced in month 1]  = [400 trucks are demanded in month 1 + number of trucks in inventory at the end of the month 1]

100 + T1 = 400 + LT1

[trucks at the beginning of month 2 in inventory + number of trucks produced in month 2 ] =  [300 trucks are demanded in month 2 + number of trucks in inventory at the end of the month 2]

LT1 + T2 = 300 + LT1

Constraint 4 At the beginning of month 1, 200 cars  are in Inventory

[200 cars at the beginning are in inventory + number of cars produced in month 1] =   [800 cars are demanded in month 1 + number of cars in inventory at the end of the month 1]

200 + C1 = 800 + LC1

[cars at the beginning of month 2 in inventory + number of cars produced in month 2 ] =  [300 cars are demanded in month 2 + number of cars in inventory at the end of the month 2]

LC1 + C2 = 300 + LC2

Constraint 5 At most, 1,500 tons of steel can be purchased each month.

S1 ≤ 1,500

S2 ≤ 1,500

Constraint 6 Each month, vehicle produced by company must average at least 16mpg.

[{{(mpg of trucks)(number of trucks produced in month 1)} + {(mpg of cars)(number of cars produced in month 1)}}  /  {(number of trucks produced in month 1 ) + ( number of Cars produced in month 1)}] ≥ 16  

(10T1 + 20C1 /   T1 + C1) ≥ 16

4C1 - 6T1 ≥ 0

[{{(mpg of trucks)(number of trucks produced in month 2)} + {(mpg of cars)(number of cars produced in month 2)}}  /  {(number of trucks produced in month 2 ) + ( number of Cars produced in month 2)}] ≥ 16  

(10T2 + 20C2 /   T2 + C2) ≥ 16

4C2 - 6T2 ≥ 0

Therefore, the formulation of the given linear program is,

Minimize  

z = 400S1 + 600S2 + 150 ( LT1 + LT2 + LC1  + LC2)  

Subject to the constraints  

T1 + C1 ≤ I000

T2 + C2 ≤ 1000

2T1 + C1 = S1

2T2 + C2 = S2

100 + T1 = 400 + LT1

LT1 + LT2 = 300 + LT2

200 + C1 = 800 + LC1

LC1 + C2 = 300 + LC2

 

S1,S2 ≤ 1 500

4C1 - 6T1 ≥ 0

4C2 - 6T2 ≥ 0

All variables  ≥ 0  

Question 2 of 10
What is one major disadvantage of corporations compared to other types of
business organizations?
A. Corporations have a difficult time raising money to get started
B. Corporations have a limited life span if their owners die or quit.
C. Shareholders may remove the original owners from a corporation
D. One owner assumes all the risk and liability in a corporation
SUOMI

Answers

Answer:

C. Shareholders may remove the original owners from a corporation

Explanation:

Unfortunately, the founders of a corporation can be removed from the business. The process of removing a  shareholder is hectic but still possible. A shareholder's agreement binds the shareholders of a business or a corporation. The agreement is the equivalent of a contract among the shareholder.

A gross violation of the agreement by a shareholder may lead to their removal. The conditions and processes of removal are normally contained in the shareholder's agreement.

The Wall Street Journal reports that the rate on 3-year Treasury securities is 7.20 percent, and the 6-year Treasury rate is 7.45 percent. From discussions with your broker, you have determined that expected inflation premium is 2.70 percent next year, 2.95 percent in Year 2, and 3.15 percent in Year 3 and beyond. Further, you expect that real interest rates will be 3.60 percent annually for the foreseeable future. What is the maturity risk premium on the 6-year Treasury security

Answers

Answer:

The maturity risk premium on the six year is 0.45%

Explanation:

For computing the maturity risk premium, we need to use the formula which is shown below:

3-year treasury securities = 3-year inflation period + 3-year real interest rate + maturity risk premium

7.20% = 3.15% + 3.60% + maturity risk premium

7.20% = 6.75% + maturity risk premium

Maturity risk premium  = 7.20% - 6.75%

Maturity risk premium  = 0.45%

Hence, the maturity risk premium on the six year is 0.45%

QUESTION 8 of 10: You are counting your competitors in town. This number is a(n):
a) Irrational number
b) Integer
c)Imaginary number
d) None of the above

Answers

Answer:B; Integer

Explanation:Integer is like a whole number(1,2,3,4, etc) it cannot be decimals. Since there can’t be 2.5 people, the answer is B- Integers

While counting the competitors in town, integers will be used. This number is an integer because the counting of people can never be done in an irrational or integer form. Therefore, B is the correct option.

What is an integer?

An integer is a whole number in itself. An integer can be zero, a negative digit, or a positive digit as well. The examples of integers are 1,2,3,4,5,0, -1,-2, -3, -4, -5 and so on.

The irrational numbers or integers cant be used for counting or measuring human beings whether the integers can be used to so. Integers are used in various ways in our daily life. Such as measuring temperatures and our money on debit cards and credit cards.

Integers will be utilized to count the local rivals. Since counting persons can never be done in an irrational or integer form, this quantity is an integer. B is therefore the best choice.

To learn more about integers, visit the link below:

https://brainly.com/question/17819694

#SPJ6

You would like to buy a house that costs $ 350 comma 000$350,000. You have $ 50 comma 000$50,000 in cash that you can put down on the​ house, but you need to borrow the rest of the purchase price. The bank is offering a​ 30-year mortgage that requires annual payments and has an interest rate of 8 %8% per year. You can afford to pay only $ 25 comma 580$25,580 per year. The bank agrees to allow you to pay this amount each​ year, yet still borrow $ 300 comma 000$300,000. At the end of the mortgage​ (in 30​ years), you must make a balloon​ payment; that​ is, you must repay the remaining balance on the mortgage. How much will this balloon payment​ be?

Answers

Answer:

$121,012.53

Explanation:

principal = $300,000

APR = 8%

n = 30 years

annual payment = $25,580

assuming that interest is compounded annually, then the annual payment should be = $300,000 / 11.25778  (PV annuity factor, 8%, 30 periods) = $26,648.24

I prepared an amortization schedule to calculate the balloon payment: $121,012.53

What are the major objectives of macroeconomics? Write a brief definition of each of these objectives. Explain carefully why each objective is important?

Answers

Answer:

Some of the major objectives of macroeconomics are:

Economic growth: more specifically, non-inflationary, sustainable economic growth, in order to raise the living standards of the people by increasing the production of goods and services.Low inflation: inflation is the general rise in the price level of goods and services of a economy within a period of time. High inflation has shown to be damaging to the economy, and this is why one of the most important macroeconomic goals is to keep inflation low.Low unemployment: unemployment is very damaging for both individuals and society. Unemployed people are likely to be unable to live by themselves. Maintaining unemployment low is one of the most important macroeconomic objectives and it often conflicts with the goal of keeping inflation low, at least in the short-term.Balanced Budget: macroeconomists try to advise governments to keep low levels of debt, and to not spend too much more than they earn from tax revenue, public entreprise profits, and other sources of public income.

As of June 30, Year 1, the bank statement showed an ending balance of $17,616. The unadjusted Cash account balance was $16,893. The following information is available: 1. Deposit in transit, $2,785. 2. Credit memo in bank statement for interest earned in June, $10. 3. Outstanding check, $3,504. 4. Debit memo for service charge. $6. Required Determine the true cash balance by preparing a bank reconciliation as of June 30, Year 1, using the preceding information, (Negative amounts should be indicated with minus sign.)
Bank Reconciliation
Unadjusted bank balance 6/30/Year 1
True cash balance 6/30/Year 1
Unadjusted book balance 6/30/Year 1
True cash balance 6/30/Year 1

Answers

Answer: See attachment

Explanation:

A bank reconciliation statement is a statement that simply shows the summary of both the banking and business activity which are used in reconciling and balancing the bank account of a company or organization with the company's financial records.

The bank reconciliation statement shows the deposits, the withdrawals and also does every other things that impacts the bank account of the company for a particular period.

Time period is important in accounting. Companies need to report revenue and expenses on their income statement based on what they earned and incurred during the accounting period. Assume the company had invested $100,000 in an interest-bearing investment on September 1st of this year. The investment earns 6% interest, but the interest doesn't get paid out until the end of the first six months. What, if any, interest revenue should the company record on their December 31st year ending income statement of this year

Answers

Answer: $2,000

Explanation:

The question alludes to the Accrual principle of Accounting that states that companies need to report revenue and expenses on their income statement based on what they earned and incurred during the accounting period.

The investment is to earn 6% annually which means that every year it is to show returns of;

= 6% * 100,000

= $6,000

On a monthly basis therefore this should be;

= 6,000 / 12

= $500

They invested on September 1st which means that they would have been invested for 4 months by December 31.

The interest for the year is therefore;

= 4 * 500

= $2,000

According to the Western Digital Corporation FY 2017 10K, (WDC) On May 12, 2016, we completed the acquisition of SanDisk dated October 21, 2015. The aggregate purchase price of the Merger was $15.59 billion. In connection with the Merger, we entered into new debt facilities aggregating approximately $18.09 billion in principal to finance a portion of the purchase price related to the Merger. Shifts in market demands that WDC sought to overcome through the financed merger include ____, _____, and ____. Complete the sentence by selecting the single best available answer from those presented below.

Answers

Answer:

Shifts in market demands that WDC sought to overcome through the financed merger include ____, _____, and ____.

non-volatile memory, solid state technology, and storage solutions.

Explanation:

Western Digital Corporation (WDC) is a USA-headquartered company engaged in  the data storage and data management industry.  Its merger or business combination with SanDisk helps WDC to consolidate its business in the data storage solutions industry.  On the part of SanDisk, it has accumulated more than 27-year history of innovation and expertise in non-volatile memory, systems solutions, and data storage manufacturing.

For each separate case below, follow the three-step process for adjusting the unearned revenue liability account at December 31
Step 1: Determine what the current account balance equals.
Step 2: Determine what the current account balance should equal
Step 3: Record the December 31 adjusting entry to get from step 1 to step 2.
Assume no other adjusting entries are made during the year a. Tao Co. recelves $10,000 cash in advance for four months of legal services on October 1, 2017, and records it by debiting Cash and crediting Unearned Revenue both for $10,000. It is now December 31, 2017, and Tao has provided legal services as planned. hat adjusting entry should Tao make to account for the work performed from October 1 through December 31, 2017? Unearned revenue
Step 1: Determine what the current account balance equals.
Step 2: Determine what the current account balance should equal
Step 3: Record the December 31 adjusting entry to get from step 1 to step 2 b.
A. Caden started a new publication called Contest News. Its sub subscriber, Caden debits Cash and credits Unearned Subscription Revenue for the amounts received. The company has 100 new subscribers as of July 1, 2017. It sends Contest News to each of these subscribers every month from July through December Assume no changes in subscribers, prepare the journal entry that Caden must make as of December 31, 2017, to adjust the Subscription Revenue account and the Unearned Subscription Revenue account pay $24 to receive 12 monthly issues.

Answers

Answer:

1. Assume no other adjusting entries are made during the year a. Tao Co. receives $10,000 cash in advance for four months of legal services on October 1, 2017, and records it by debiting Cash and crediting Unearned Revenue both for $10,000. It is now December 31, 2017, and Tao has provided legal services as planned. hat adjusting entry should Tao make to account for the work performed from October 1 through December 31, 2017?

Step 1: Unearned Revenue has a credit balance of $10,000

Step 2: Unearned Revenue should have a credit balance of $2,500 only.

Step 3: Adjusting Journal Entry:

Debit Unearned Revenue $7,500

Credit Service Revenue $7,500

To record revenue for services performed to December 31, 2017.

2.  Caden started a new publication called Contest News. Its sub subscriber, Caden debits Cash and credits Unearned Subscription Revenue for the amounts received. The company has 100 new subscribers as of July 1, 2017. It sends Contest News to each of these subscribers every month from July through December Assume no changes in subscribers, prepare the journal entry that Caden must make as of December 31, 2017, to adjust the Subscription Revenue account and the Unearned Subscription Revenue account pay $24 to receive 12 monthly issues.

Step 1: Unearned Subscription Revenue has a credit balance of $2,400

Step 2: Unearned Subscription Revenue should have a credit balance of only $1,200.

Step 3: Adjusting Journal Entry:

Debit Unearned Subscription Revenue $1,200

Credit Subscription Revenue $1,200

To record subscription revenue for services performed to December 31, 2017.

Explanation:

Tao Co and Caden follow the three-step process of adjusting unearned revenue liability accounts at year-end.  The purpose of the steps is to ensure that correct amounts remain as balances in the unearned revenue accounts.  The steps also help to adjust the Earned Revenue account to its proper amount in recognition of goods or services provided in accordance with the accrual concept and the matching principle of generally accepted accounting principles.

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