Answer:
E
Explanation:
it's a better solution since people search on websites and social media for jobs
Which of the five common reasons why new businesses fail did Morgan mention as a significant hurdle for Acre Landscaping that Craig and Amy haven't solutioned?
Multiple Choice
difficulty hiring and keeping good employees
government paperwork
inadequate management skills
aggressive competition
lack of financial support
Option C. One of the five common reasons why new businesses fail as mentioned by Morgan is: inadequate management skills.
What is a management skill?Business management skills are qualities a person in charge of a business utilizes to assist the business and its employees in achieving goals and growing. These skills are typically learned through employment-related experience or academic study. Knowing about business management skills will help you hone your current set of abilities and perhaps pick up some fresh ones that will improve your management career.
Time is a valuable resource to a firm, and as a manager, you assist make sure workers fulfill deadlines and that teams do the most crucial tasks first. Business managers can decide which activities are more important and who to give work to by using planning and prioritization techniques. Managers know how to make the most of their staff to meet deadlines and maintain quality.
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Rooms booked well in advance may receive a lower rate than those rooms booked at
the last minute. What term best refers to this concept?
ADR
Orack rate
yield management
accounting services
Answer:
Explanation:
The answer is c. 200 rooms
true or false The Internet is the worldwide network of computer networks built on common standards and created in the late 1970s??
The history of the Internet has its origin in information theory and the efforts to build and interconnect computer networks that arose from research and development in the United States and involved international collaboration, particularly with researchers in the United Kingdom and France.
Computer science was an emerging discipline in the late 1950s that began to consider time-sharing between computer users, and later, the possibility of achieving this over wide area networks. Independently, Paul Baran proposed a distributed network based on data in message blocks in the early 1960s, and Donald Davies conceived of packet switching in 1965 at the National Physical Laboratory (NPL), proposing a national commercial data network in the UK
Is adequate cash the "only" requirement for the declaration of a cash dividend?
Not all cash is necessary for the declaration of a cash dividend. The business must have sufficient profits or retained earnings.
What is cash dividendA cash dividend is a payment made from the corporation's current earnings or accumulated profits to stockholders in general.
Instead of being distributed as a stock dividend or another kind of value, cash dividends are paid in cash. Most brokers provide you the option to collect dividends in cash or reinvest them.
Companies that pay cash dividends are often well-regarded as financially stable and provide significant cash flows for upcoming quarters.
However, the majority of dividend-paying businesses do not prioritize growth. Instead, they want to boost shareholder value and give their investors a reliable stream of revenue.
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Purchased computers 300 and the payment is made through cheque
Answer:
300 computers being a big no. it would cost much more currency even for which most possibly we won't able to give cash to the enterprise.
Explanation:
While dealing with a big and huge amount it is prefferable to go with and do the payments through the cheque,while the cash option is a bit hectic.
When political researchers assess opinions towards President Trump's plan for immigration reform, a(n) ________ study is used. However, when political researchers want to assess the change in opinion toward immigration reform since the 1990s, a(n) ________ study should be used.
When political researchers assess opinions towards President Trump's plan for immigration reform, a(n) C) cross-sectional; study is used. However, when political researchers want to assess the change in opinion toward immigration reform since the 1990s, a(n) longitudinal study should be used.
What is a cross-sectional study?Observing the same variables repeatedly over a short or long period of time is the basis of a longitudinal study.
An illustration of a longitudinal study is the 1970 British Cohort Study, which has gathered information on the lives of 17,000 Britons from their births in 1970. An example of an observational study design is the cross-sectional study design. In a cross-sectional study, the researcher simultaneously assesses the participants' exposures and outcomes.
An illustration of a cross-sectional study might be a medical investigation into the incidence of cancer in a particular community. The researcher can assess persons from various ages, ethnic backgrounds, places of residence, and social classes.
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See full question below
36) When political researchers assess opinions towards President Trump's plan for immigration reform, a(n) ________ study is used. However, when political researchers want to assess the change in opinion toward immigration reform since the 1990s, a(n) ________ study should be used.
A) monitoring; communication
B) experimental; ex post facto
C) cross-sectional; longitudinal
D) exploratory; formal
E) laboratory; field
Intermediate Accounting ll
With respect to the bonds, F corporation's gain on the early extinguishing of debt is $ 11,700 (gain) (Option C).
What is extinguishing of debt?When the borrower pays the whole sum of the loan and the creditor releases the borrower, the debt is called eliminated. Extinguishment also occurs when superior security is accepted by the creditor.
See the calculations leading to the above conclusion below;
Here, the bonds are issued at the premium value as the value of the issue of bonds = $ 2,786,000 is higher than the face value of the bonds.
The face value of the bonds = Face value per bond * Number of bonds. = 2700 * $1000 = $ 2,700,000.
Premium on bonds issued = Bonds issued value - Face value.
Premium on bonds issued = $ 2,786,000 - 2,700,000
Premium on bonds issued = $ 86,000.
Given that the amortization is made on a straight-line basis and the semiannual amortization is made, means the period for which the bonds to be amortized = 20 periods ( 10 years *2).
Hence, per period of 6 months bonds premium amortized = $86,000/ 20 = $ 4,300
The bonds have been extinguished on 1st July 2024, so the amortization of bonds for the period from 1st January 2019 to 1st July 2024 = 11 periods.
Hence, the Amortization of the premium till 1st July 2024 = 11 * 4300
= $ 47,300.
Book value of bonds on 1st July 2024
= Bonds issued value - Amortization of premium
Book value of bonds on 1st july 2021 = $ 2,786,000 - 47,300
= $ 2,738,700.
Bonds redemption value = 2,700,000* 1.01 ( 101 means a premium of 1% ) = $ 2,727,000.
Since the book value is $ 2,738,700.but the redemption value is higher than it i.e $ 2,727,000, so there is a gain on extinguishment of debt.
Gain on redemption/ extinguishment of bonds = $ 2,738,700 - 2,727,000= $ 11,700 (gain) (Option C)
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How do you think businesses and unemployment link?
The demand for goods and services decreases as the economy weakens. As a result, companies consider firing workers. Unemployed workers do not have enough money to purchase necessities, which further affects the revenue for enterprises.
How does unemployment affect local businesses?Businesses will suffer immediately from this decline in economic activity. Many households will have lower incomes as a result of higher unemployment. As a result of individuals spending less, many firms will see a decline in sales. But when unemployment is higher, demand for particular goods and services will rise.
A form of unemployment known as cyclical unemployment is brought on by insufficient overall spending (or by insufficient aggregate demand). The recessionary period of the business cycle is to blame for the unemployment. Businesses respond by producing less when there is less overall demand. Production and employment both decline.
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Ann Carr planted a rose garden on the corner of Mrs. Baird's property.
Mrs. Baird was homebound and never left her house. Mrs. Baird never
knew that Ann Carr had planted a rose garden on her property. The
statutory period had elapsed and Ann Carr claimed the rose garden.
Would Ann Carr have a good chance of getting rights to an easement by
prescription?
2006
A Yes, because she had made open use of the property.
B Yes, because she made improvements that would not have been made otherwise.
C No, because Mrs. Baird did not know of the rose garden.
D No, because no improvements had been made to the property
Yes, because she had made open use of the property, Ann Carr have a good chance of getting rights to an easement by prescription. Hence Option (A) is the answer.
How do you prove a prescriptive easement?A prescriptive easement is one that has been gained over a long period of time through open, well-known usage of the owner's property that is against the owner's rights. State statutes specify the number of years necessary for such an easement.
The usage has to be (1) adverse (often referred to as "hostile"), (2) actual, open, and notorious, (3) continuous and uninterrupted, and (4) for the statutorily needed period of time in order to establish a prescriptive easement. Prescriptive easements, which are unusual, also become legal easements after rights have been used for more than 40 years.
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describe these two forms of divergent thinking: brainstorming and group mind mapping؟
A method for graphically expressing thoughts is mind mapping. A brainstorming session is an unstructured method of divergent thinking that generates several ideas at once.
What is Brainstorming and Mind mapping ?Fostering divergent thinking is just one of the many advantages of employing this strategy. It facilitates problem identification by quickly and easily producing original ideas.
Divergent thinking aims to produce a variety of thoughts on a subject in a short amount of time. It entails dissecting a subject into its component elements in order to obtain understanding of the subject's different facets.
Divergent thinking is disorganized and frequently happens quickly. It's a strategy that prizes originality and unpredictability.
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Question 10
Explain the impact low interest rates have on the economy
and why lowering them is a tool used in expansionary
policy..
Low interest rates are meant to encourage economic expansion. Low interest rates are supposed to motivate people to borrow and spend more freely, including individuals, businesses, and governments. As a result of rising consumer demand and more company investment, the GDP will grow and more jobs will be created. Lowering interest rates aids in boosting the amount of money in circulation, which stimulates demand and, in turn, enhances the flow of supply in an economy.
What is interest rates?
The portion of a loan that the borrower must pay in interest; this percentage is sometimes shown as a yearly percentage of the loan principal.
Therefore, lowering interest rates are used in expansionary policies
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Can Twin Creeks demand specific performance from JVC?
In the case of Twin Creeks vs JVC, specific performance would not be considered in the instance of Twin Creeks and JVC since the subject of the contract, cassettes, is not unique.
What is Specific Performance in Law?Specific performance is a remedy used by courts when no alternative remedy, such as money, is available to appropriately recompense the other party.
Put differently, a contractual remedy in which the court requires one party to execute its commitment as precisely as feasible since monetary damages are insufficient to repair the loss. Most typically ordered in real estate and unusual chattels situations.
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A group conducted a survey of 13,000 brides and grooms married in the United States and found that the average cost of a wedding is $26,858. Assume that the cost of a wedding is normally distributed with a mean of $26,858 and a standard deviation of $5,900.
(a) What is the probability that a wedding costs less than $20,000? (Round your answer to four decimal places.)
(b) What is the probability that a wedding costs between $20,000 and $32,000? (Round your answer to four decimal places.)
(c) What is the minimum cost (in dollars) for a wedding to be included among the most expensive 5% of weddings? (Round your answer to the nearest dollar.)
The measures, using the normal distribution, are given as follow:
a) Probability that a wedding costs less than $20,000: 0.1230 = 12.30%.
b) Probability that a wedding costs between $20,000 and $32,000: 0.6848 = 68.48%.
c) Minimum cost of the most expensive 5% of weddings: $36,564.
Normal Probability DistributionThe z-score of a measure X of a variable that has mean symbolized by [tex]\mu[/tex] and standard deviation symbolized by [tex]\sigma[/tex] is given by the rule presented as follows:
[tex]Z = \frac{X - \mu}{\sigma}[/tex]
The z-score represents how many standard deviations the measure X is above or below the mean of the distribution, depending if the calculated z-score is positive or negative.Using the z-score table, the p-value associated with the calculated z-score is found, and it represents the percentile of the measure X in the distribution.The mean and the standard deviation for the wedding prices are given as follows:
[tex]\mu = 26858, \sigma = 5900[/tex]
The probability that a wedding costs less than $20,000 is the p-value of Z when X = 20000, hence:
[tex]Z = \frac{X - \mu}{\sigma}[/tex]
Z = (20000 - 26858)/5900
Z = -1.16
Z = -1.16 has a p-value of 0.1230.
The probability that it costs between $20,000 and $32,000 is the p-value of Z when X = 32000 subtracted by the p-value of Z when X = 20000, found above, hence:
[tex]Z = \frac{X - \mu}{\sigma}[/tex]
Z = (32000 - 26858)/5900
Z = 0.87
Z = 0.87 has a p-value of 0.8078.
0.8078 - 0.1230 = 0.6848.
The minimum cost for a wedding to be in the most expensive 5% of the weddings is the 95th percentile, which is X when Z = 1.645, hence:
[tex]Z = \frac{X - \mu}{\sigma}[/tex]
1.645 = (X - 26858)/5900
X - 26858 = 1.645 x 5900
X = $36,564.
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Question 1 (1 point)
Listen ▶
Consider a society consisting of only three people: Adam, Beth, and Chad. All three
workers spend all day making clothing and food. At the start of each day, Chad tells
each worker how many hours to devote to production of each good. The "basic
economic question" that Chad is answering for this society is the
The "basic economic question" that Chad is answering for this society is the distribution decision.
What is distribution decision?All choices made in the distribution process guarantee the timely provision of goods and services to the final customer. In supply chain management, downstream and upstream processes are the two primary operations. In contrast to the downstream process, which focuses on getting the product to customers, the upstream process gathers raw materials for manufacture. Decisions regarding distribution are made later in the process. We frequently associate distribution with the delivery of tangible goods like clothing, produce, and baked goods; nevertheless, distribution also affects services (including consultancy, dry cleaning, and digital content). Online distribution gives businesses the chance to reach a wider audience, but it also confronts many of the same challenges as physical distribution, such as picking the best product for sales or turning prospects into customers. Deciding on distribution channels is a key step in distribution.
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A small chain of pizza restaurants in your area is starting to grow. Just last year, it grew from 6 to 12 locations. Now, some employees are talking about unionizing. Which of the following are likely to happen if a union is formed? Check all that apply.
The factors that would happen are:
Employees will have formal channels for raising issues with the corporation, and the company is required to engage in collective bargaining with the new union.A business union is what?
A business union is a type of trade union that supports the notion that businesses should govern unions and is opposed to revolutionary or class unionism. The phrase "business unions" has notably been used to characterize phenomena specific to American unions because it is believed that business unions first developed in the United States.
Worker organizations known as unions are created in order to negotiate pay and working conditions with employers. Collective bargaining gives workers more negotiating clout in contract negotiations. About half of union membership in the United States is made up of public employees like teachers and firefighters.
Through their union, employees can negotiate from a position of strength with employers concerning compensation, benefits, workplace health and safety, job training, and other issues pertaining to the workplace.
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A small chain of pizza restaurants in your area is starting to grow. Just last year, it grew from 6 to 12 locations. Now, some employees are talking about unionizing. Which of the following are likely to happen if a union is formed? Check all that apply.
The company will be required to engage in collective bargaining with the new union.
Employees will have formal methods for addressing their concerns about the company.
Matters related to allocating overtime will proceed as they always have because they are usually beyond the scope of a labor contract.
Management will have greater freedom regarding employee compensation and benefits.
Why is storing inventory considered a "con" for businesses that sell physical products?
A.) Clients end up coming to your home
B.) It takes up a lot of space
C.) It's always a fire hazard
D.) It requires you to rent a storage unit
Answer:
D
Explanation:
It requires you to rent a storage unit
Suppose the unemployment rate is 7% under one of these two outcomes and 5% under the other. Based on the previous graph, you would expect to be associated with the lower unemployment rate (5%). If aggregate demand is high in 2028, and the economy is at outcome B, the inflation rate between 2027 and 2028 is .
Inflation rate = % change in the price level
At A = [(103-102)/102]*100
= .98
= 1%
At B , π = [(105-102)/102]*100
= 2.94%
= 5%
now as per the Phillips curve, higher inflation is related to the lower unemployment rate
•so a higher unemployment rate of 5% is at A
• inflation at B = 2.94%
Unemployment inflation
A 7% 1%
B 3% 5%
Inflation takes place when expenses upward thrust in an economy and/or the buying strength of cash loses price. Economists have recognized numerous possible reasons for inflation from rising wages to multiplied aggregate demand to an increase in the delivery of money.
The once-year inflation fee for the united states is 7.7% for the 365 days ended October 2022 after growing 8.2% previously, in line with U.S. labor branch records posted Nov. 10. the subsequent inflation update is scheduled for release on Dec. 13 at eight:30 a.m. ET.
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The following is cost information for the Creamy Crisp Donut Company.
Entrepreneur's potential earnings as a salaried worker = $40,000
Annual lease on building = $25,000
Annual revenue from operations = $420,000
Payments to workers = $150,000
Utilities (electricity, water, disposal) costs = $8,000
Value of entrepreneur's talent in the next best entrepreneurial activity = $80,000
Entrepreneur's forgone interest on personal funds used to finance the business = $6,000
Creamy Crisp's total economic costs are:
A. $309,000.
B. $183,000.
C. $111,000.
D. $189,000.
If entrepreneur's forgone interest on personal funds used to finance the business $6,000. Creamy Crisp's total economic costs are: C. $111,000.
What is economic profit?Economic profit can be calculated by deducting the cost from the revenue.
Using this formula to find the total economic costs
Total economic costs = Revenue - Total cost
Let plug in the formula
Total economic costs = $420,000 - ( $40,000 + $25,000 + $150,000 + $8,000 + $80,000 + $6,000)
Total economic costs =$420,000 - $309,000
Total economic costs = $111,000
Therefore we can conclude that the correct option is C.
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#
1. Review the list below, putting a:
● 1 next to those that are needs for you,
. a 2 next to high priority wants, and
a 3 next to low priority wants.
●
• You can leave some blank if they don't fit into your lifestyle at all
.
Fill in the empty boxes with iterns you value that we haven't included
#
ITEM
ITEM
Trendy clothing
Non-essential beauty/hygiene or
grooming items/services
etc)
Subscriptions (Netflix, Hulu, Spotify,
Ride-sharing or mobility apps (Uber,
Lyft, Bird, Jump)
Vacation/travel
Electronics (video games, phones, etc.)
Out-of-home entertainment
Personal hobbies (membership fees,
equipment, uniforms, clubs or teams, etc)
Professional expenses (employment
resources, online course subscriptions,
membership fees, conference attendance,
etc)
Holiday and other gift giving
Charitable or religious donations
Transportation costs (maintenance, car
payments, insurance, public
transportation)
Cell phone plan
Dining out
You must think critically to list the products and services that are needed to rank them as high or low priority.
What are essential goods?Essential goods are those products or services produced in the economy that are necessary to meet the basic needs of individuals, such as:
FoodsMedicinesWorking devicesKnowing this concept, we will now relate the items listed by the question as low or high priority products or services:
Trendy clothing: low priorityNon-essential beauty/hygiene or grooming items/services: low prioritySubscriptions or mobility apps: low priorityVacation/travel: low priorityElectronics: high priorityOut-of-home entertainment: low priorityPersonal hobbies: high priorityProfessional expenses: high priorityHoliday and other gift giving: low priorityCharitable or religious donations: high priorityTransportation costs: high priorityCell phone plan: high priorityDining out: low priorityTherefore, identifying consumer goods as high or low priority is also related to the individual's financial condition, income, personal financial planning, financial goals and objectives.
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The more substitutes for a good:
Group of answer choices
the higher the income elasticity of demand
the higher the price elasticity of demand
the higher the cross elasticity of demand
the lower the cross elasticity of demand
the lower the price elasticity of
The more substitutes for a good, Option B: the higher the price elasticity of demand.
What impact do substitutes have on elasticity?The elasticity of demand is impacted by close replacements for a good. Consumers will rapidly convert to the alternative product if the price of your product rises or the price of the alternative product falls if another product can be easily substituted for it.
Therefore, The more replacements there are for an item, the more elastic the good will be, according to the definition of an elastic good, which is one where a change in price results in a large movement in demand.
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Consider the following cash flows: Year Cash Flow 0 –$ 33,500 1 15,000 2 16,700 3 12,400 a. What is the NPV at a discount rate of zero percent? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.) b. What is the NPV at a discount rate of 9 percent? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) c. What is the NPV at a discount rate of 19 percent? (A negative answer should be indicated by a minus sign. Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) d. What is the NPV at a discount rate of 29 percent?
a) The NPV at a discount rate of zero percent is $O.
b) The NPV at a discount rate of 9% is $3,889.
c) The NPV at a discount rate of 9% is -$1,707.
d) The NPV at a discount rate of 9% is -$6,060.
What is the NPV?The NPV (net present value) is the difference between the present values of cash outflows and inflows.
The present value is the discounted value of cash flows.
NPV at 0%:Year Cash Flow PV Factor Present Value
0 –$ 33,500 1 –$3,500
1 15,000
2 16,700
3 12,400
Total cash inflow $33,500
NPV = $0 (–$3,500 + $33,500)
NPV at 9%:Year Cash Flow PV Factor Present Value
0 –$ 33,500 1 –$ 33,500
1 15,000 0.917 $13,755
2 16,700 0.842 $14,061
3 12,400 0.772 $9,573
NPV $3,889
NPV at 19%:Year Cash Flow PV Factor Present Value
0 –$ 33,500 1 –$ 33,500
1 15,000 0.840 $12,600
2 16,700 0.709 $11,840
3 12,400 0.593 $7,353
NPV -$1,707
NPV at 29%:Year Cash Flow PV Factor Present Value
0 –$ 33,500 1 –$ 33,500
1 15,000 0.775 $11,625
2 16,700 0.601 $10,037
3 12,400 0.466 $5,778
NPV -$6,060
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Intermediate Accounting ll
The interest income recognized by the investors in 2025 is $30, 410. (Option A)
What is interest income?The difference between revenue earned by interest-bearing assets and the cost of repaying liabilities is referred to as net interest income.
Commercial and personal loans, mortgages, construction loans, and investment securities are common assets for banks. Customers' deposits make up the majority of the liabilities.
The calculation for the interest income recognized is given as follows:
Interest Revenue in year 2024 = $ 303,000 x 10% market rate = $ 30300
Cash interest received in year 2024 = $ 365,000x 8% = $ 29,200
Discount on investment amortized = $ 33200 – 32000 = $ 1,100
Therefore,
Interest revenue to be recognized in the Year 2025
= ($303,000 + 1,100) x 10%
= 304100 x 10%
= $ 30, 410
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Jessica has $24,383 to invest in a bank certificate of deposit for 13 years. The bank is paying 6% interest per year compounded monthly. How much will Jessica's investment be
worth at the end of the 13 year period? (round to 2 decimal places)
Use the correct formula from below to solve this problem.
Jessica's investment worth at the end of the 13 year period is $43401.74
interest = 24383*13*6/100= 19018.74
amount = 19018.74 + 24383 = 43401.74
What is interest?In relation to the amount lent, deposited, or borrowed, the amount of interest due each period is expressed as an interest rate. The amount lent or borrowed, as well as the interest rate, frequency of compounding, and the period of time during which it is lent, deposited, or borrowed, all affect how much interest will be charged overall.
The rate indicates the precise amount of interest that a borrower will either earn or pay on a loan. A $100 loan at a nominal interest rate of 6%, for instance, would result in interest charges of $6 ($100 X 0.06). Even though the loan's size grows, the interest rate stays the same. If the debt was increased to $1000, the borrower would continue to pay 6%.
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The federal law that specified that men and women doing equal jobs must be paid the same wage is the
Blank blank act of 1963
The federal law that specified that men and women doing equal jobs must be paid the same wage is the Equal Pay Act of 1963.
In accordance with the Equal Pay Act of 1963, employers in the United States are not allowed to pay men and women who perform the same job duties and are subject to comparable working circumstances different wages.
It falls under the 1938 Fair Labor Standards Act as amended. Although there are still income gaps between the sexes, the act constituted a significant step toward gender equality.
The Equal Pay Act is based on the idea that everyone should get equal pay for equal effort. Salary, salary, overtime, bonuses, benefits, stock options, profit-sharing schemes, vacation and holiday compensation, vehicle allowances, and expenditure reimbursements are all taken into consideration.
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If the sinks are filled and unused what is the first step of proper dish rotation procedures
Is the first stage in good dish rotations practices cleaning, scrapping, or soaking objects if the sinks are full and unused.
What is dish?
The phrase dish refers to a specific tool. this tool, as well as the culinary variety. There was the fully prepared food waiting for service. The dishes are all the objects that have been used to cook, serve, and consume a meal.
There were filthy dishes in the sink. He'd cooked a meal and done the washing. The first stage was to justify the underused sink, and the way was to depict the cleaning, scraping, or soak goods.
As a result, the first stage in good dish rotations practices cleaning, scrapping, or soaking objects if the sinks are full and unused.
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Now suppose the manager at Macy’s had 100 scarves in inventory. She decided to put the scarves on sale for $10, but an employee accidentally listed the sales price as $12. To the manager’s surprise, the store sold all 100 scarves at the $12 sales price.
How much producer surplus did Macy’s receive from the hundredth scarf sold?
The producer surplus that Macy would receive from the hundredth scarf sold is $2.
How to find the producer surplus?The producer surplus refers to the amount that a producer gains from selling a good, over the amount that they were willing to sell the good.
The producer surplus can be found by the formula:
= Selling price - Marginal cost
Selling price = $12
Marginal cost = $10
The producer surplus therefore is:
= 12 - 10
= $2
In conclusion, the producer surplus that Macy would have gotten from selling the hundredth scarf is $2.
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The ManU Hotel is located close to Manchester United’s football stadium. It has a souvenir shop that sells two main product lines: hats and scarves in the Manchester United colours. The quarterly sales budget for the forthcoming year is as follows: Quarter Hats Scarves 1 1,200 600 2 800 400 3 600 300 4 1,400 700 It is expected that the shop will be holding 240 hats and 180 scarves in stock at the beginning of the year. The shop manger always likes to keep 20 per cent of the next quarter’s hat sales in stock and 30 per cent of the next quarter’s scarf sales. Sales of hats and scarves in the first quarter of the following year are expected to be 25 per cent higher than the first quarter of the forthcoming year. Required: Prepare the quarterly purchases budget for hats and scarves for the forthcoming year.
The quarterly purchases budget for Hats and Scarves for the forthcoming year for The ManU Hotel is as follows:
Quarterly Purchases Budget:Quarter 1 Quarter 2 Quarter 3 Quarter 4
H S H S H S H S
Sales 1,200 600 800 400 600 300 1,400 700
Ending inventory 160 120 120 90 280 210 300 225
Units available 1,360 720 920 490 880 510 1,700 925
Beginning inventory 240 180 160 120 120 90 280 210
Purchases 1,120 540 760 370 760 420 1,420 715
How are the purchase units determined?Each quarter's purchase units are the difference between the expected available units for sale and the beginning inventory of the quarter.
We can use the following purchases or production formula: purchases = Sales units + Desired ending inventory - Beginning inventory.
The ending inventory is the product of the next quarter's sales units and the percentage expected to be kept in stock, as indicated in the data.
The last quarter's ending inventory considers the sales units for the first quarter of the following year, which are computed as follows.
Hat Scarves
Sales units for Q 1 1,200 600
Sales for Quarter 5 1,500 750
(1,200 x 1.25) (600 x 1.25)
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Part 1
Anthony and Michelle Constantino just got married and received $35,000 in cash gifts for their wedding. How much will they have on their th anniversary if they place half of this money in a fixed-rate investment earning percent compounded annually? Would the future value be larger or smaller if the compounding period was 6 months? How much more or less would they have earned with this shorter compounding period?
1. From the investment of $17,500, Anthony and Michelle Constantino will, on their 25th wedding anniversary have (future value) $75,107.74 in their fixed-rate investment account, compounded at 6% annually.
2. The future value of their investment would be ($76,718.36) if the compounding period were 6 months instead of one year.
3. Anthony and Michelle Constantino would have earned $1,610.62 more with the shorter compounding period.
How does the compounding period affect future value?When the interest on the present value of an investment or periodic cash deposits is compounded more than once a year, the future value is always higher.
The reason for this phenomenon is that the compounded interest earns more future value with increased regularity and a shorter compounding period.
Annual Compounding:N (# of periods) = 25 years
I/Y (Interest per year) = 6%
PV (Present Value) = $17,500 ($35,000 x 50%)
PMT (Periodic Payment) = $0
Results:
Future Value (FV) = $75,107.74
Total Interest = $57,607.74
Semiannual Compounding:N (# of periods) = 50 times (25 years x 2)
I/Y (Interest per year) = 6%
PV (Present Value) = $17,500 ($35,000 x 50%)
PMT (Periodic Payment) = $0
Results:
Future Value (FV) = $76,718.36
Total Interest = $59,218.36
Future Value for 6 months compounding = $76,718.36
Future Value for annual compounding = $75,107.74
The difference = $1,610.62 ($76,718.36 - $75,107.74)
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Question Completion:How much will they have on their twenty-fifth anniversary if they place half of this money in a fixed-rate investment earning 6 percent compounded annually?
Boothe Company has sales of $1,690,000 on 67,600 units. Variable cost of $1,014,000 and fixed costs totaled $549,000. Before Booth Company had the chance to implement usage of the new raw material, new industry specifications were announced and result in the following changes for Booth Company. Variable Costs will increase by 15% per unit and fixed costs will increase by $48,000. Management feel that $3 per unit price increase is needed to accommodate the cost increases. However, this will result in a 10% decrease in unit sold. Prepare a CVP Income Statement assuming these changes have been made.
The CVP Income Statement for Boothe Company is as follows:
Boothe Company
CVP Income StatementsBefore After Changes
Sales Revenue $1,690,000 $1,703,520
Variable Cost $1,014,000 $1,049,490
Contribution margin $676,000 $654,030
Fixed Costs $549,000 $597,000
Net income $127,000 $57,030
What is CVP analysis?CVP analysis is an accounting technique to discover how changes in variable and fixed costs impact the company's profits.
Cost Volume Profit analysis shows the break-even point in units and dollars, reflecting the sales units and dollars required to ensure that all costs are recovered.
Before After Changes
Sales Revenue $1,690,000 $1,703,520 ($28 x 60,840)
Units sold 67,600 60,840 (67,600 x 1 - 10%)
Selling price $25 $28 ($25 + $3)
Variable Cost $1,014,000 $1,049,490 (60,840 x $17.25)
Variable cost per unit $15 $17.25 ($15 x 1 + 15%)
Fixed costs $549,000 $597,000 ($549,000 + $48,000)
Thus, using the CVP analysis, the industrial changes will reduce Boothe Company's net income by $70,000.
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Why are companies required to perform payroll withholding?
A. To make sure employees are being paid fairly
B.
To make sure employees can pay their taxes
C. To help employees save for retirement
D. To help the company pay its share of taxes
Companies are required to perform payroll withholding to make sure employees can pay their taxes.
What is a payroll?A payroll is a list of the employees of a company who are eligible for payments as well as other work benefits, together with the amounts that should be paid to them. Payroll can refer to a company's records of payments made to employees in the past, such as salaries and wages, bonuses, and taxes withheld, or it can refer to the department within the company that deals with compensation, in addition to the amounts that each employee should receive for time worked or tasks completed. A business has the option of managing every step of the payroll process internally or outsourcing certain steps to a payroll processing firm. Employee exemptions, record-keeping standards, and tax laws are among the federal, state, and local restrictions that apply to payroll in the United States.
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