The following calculation might be used to estimate December's net income:
Revenue = $327,000
Less cost of goods sold = (70%*$327,000) = ($228,900)
Gross profit = ($327,000-$228,900) = $98,100
Less Depreciation = ($17,400)
Less Operating expenses = ($25,400)
Net Income = $55,300
As a result, the December net income would be 55,300.
The above question is incomplete. The complete question is:
Carver Lumber sells lumber and general building supplies to building contractors in a medium-sized town in Montana. Data regarding the store's operations follow:
Sales are budgeted at $357,000 for November, $327,000 for December, and $307,000 for January.
Collections are expected to be 80% in the month of sale and 20% in the month following the sale.
The cost of goods sold is 70% of sales.
The company desires to have an ending merchandise inventory equal to 70% of the following month's cost of goods sold. Payment for merchandise is made in the month following the purchase.
Other monthly expenses to be paid in cash are $25,400.
Monthly depreciation is $17,400.
Ignore taxes.
Balance Sheet
October 31
Assets
Cash $ 21,100
Accounts receivable 78,400
Inventory 174,930
Property, plant and equipment, net of $505,500 accumulated depreciation 1,009,000
Total assets $ 1,283,430
Liabilities and Stockholders’ Equity
Accounts payable $ 275,500
Common stock 787,000
Retained earnings 220,930
Total liabilities and stockholders’ equity $ 1,283,430
The net income for December would be:_______.
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How does price discrimination move a market that is not perfectly competitive to an efficient output level?.
Price discrimination allows a firm to sell at a much higher output.
Therefore it is making use of its previous spare capacity. This allows the firm to be more efficient with its factors of production. The increased output allows the firm to have lower long-run average costs, further achieving greater profits
What is the average cost?
Average cost, often known as unit cost, in economics is calculated by dividing the total cost (TC) by the quantity of a good produced (the output Q): Average cost strongly influences how businesses decide to price their goods. The average price per unit of output is known as average cost (AC), also known as average total cost (ATC). Divide the total cost (TC) by the volume being produced by the company to determine it (Q). Typical Uses of the Average Cost Approach.
The total inventory purchased during the quarter, $113,300, is divided by the total inventory count during the quarter, 100, yielding a weighted average cost of $1,133 per unit.
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cervine corporation makes two types of motors for use in various products. operating data and unit cost information for its products are presented below.
Cervine's relevant contribution margins, per machine hour for each product, to be utilized in making a decision on product priorities for the coming year are $18.50 and $16.00
What is meant by contribution margin?The total amount of revenue left over after variable costs to pay for fixed costs and turn a profit for the business is shown by the contribution margin, according to Knight. This could be viewed as the portion of sales that helps to cover fixed expenses.
The contribution margin is the percentage of a product's sales revenue that isn't consumed by variable costs and goes toward paying the firm's fixed expenses. One of the main components of break-even analysis is the idea of contribution margin.
The amount of sales revenue referred to as "Contribution" is the portion that is not used to pay variable costs and thus helps to cover fixed costs. One of the fundamental principles of break-even analysis is this idea.
The complete question is : Cervine Corporation makes two types of motors for use in various products. Operating data and unit cost information for its products are presented below. Product A Product B Annual unit capacity10,00020,000Annual unit demand10,00020,000Selling price$100$80Variable manufacturing cost(53)(45)Fixed manufacturing cost(10)(10)Variable selling & administrative(10)(11)Fixed selling & administrative(5)(4)Fixed other administrative(2)(0)Unit operating profit$ 20$10Machine hours per unit2.01.5Cervine has 40,000 productive machine hours available.
';
Cervine's relevant contribution margins, per machine hour for each product, to be utilized in making a decision on product priorities for the coming year are
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gamma company borrowed $5,000 on october 1, year 1 at 6% annual interest.. recognizing accrued interest on december 31, year 1 will cause expenses .
Annual interest is $75.Notes payable, accounts payable, unearned revenues, and accrued liabilities are examples of current liabilities.
Which of the aforementioned are current liabilities?Notes payable, accounts payable, unearned revenues, and accrued liabilities are examples of current liabilities.Examples of current liabilities are provided below: Suppliers who offer goods or services on credit are referred to as diverse creditors. A short-term loan offered by the bank is known as an overdraft. Rent is the balance of unpaid bills for already rendered services.Accrued income is debited on the balance sheet under current assets as an adjusting journal entry when using cash basis accounting. You'll list it under earned revenue on the income statement. As soon as the money is received, make an adjustment entry to the revenue account.To learn more about Annual interest refer to:
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when delivering a brief special occasion speech such as a toast or speech of introduction, no lengthy quotations or statistical proof are required.
This assertion is accurate. There is no need for in-depth quotations or statistical support while giving a quick special occasion speech, such a toast or an introduction.
What should a speaker say first in their speech's introduction?The opening of the speech urges the audience to stay for the entire speech. An introduction's key components for success are grabbing the audience's attention, stating the problem, making it relatable, establishing credibility, and summarizing the key points.
Your toasts should include your presentations.For instance, acceptance speeches and toasts ought to be brief (typically under two minutes). An introduction speech should be incredibly succinct—just long enough to give the audience the information they need to know about the person being introduced in a way that will help them understand and appreciate their remarks.
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when the standard hourly rate is lower than the actual rate, the labor rate variance is blank______.
When the standard hourly rate is lower than the actual rate, the labor rate variance is unfavorable variance occurred.
What do you mean by the labor rate variance?The difference between actual costs for direct labor and projected expenses calculated in accordance with standards is the labor rate variance, which focuses on the wages paid for labor.
The number of labor hours used in manufacturing is the main focus of the labor efficiency variance.
If benefits are included in the cost of labor and their cost has increased, this will affect the variance.
A corporation may see a positive labor rate variance if it hires temporary workers or other outside labor because it is likely not covering their benefits.
Therefore, when the standard hourly rate is lower than the actual rate, the labor rate variance is unfavorable variance occurred.
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calculate the effective annual interest rate of foregoing the discount and paying on the 30th day when the terms are 2/cash, n 30. use a 365-day year:
The effective annual rate is 50.28% as per the foregoing discount and payment terms as stated.
Effective annual rate is the actual rate of return earned or paid on investment or borrowing if the rate is compounded more than or less than one time in a year over the life of the investment.
The term 2.6/7 net 30 means that the credit period is 30 days, however, a discount of 2.6% will be offered if the payment is done within 7 days.
Effective annual rate = (1 + Period rate)^Number of periods in a year - 1
In the given case,
The customer takes extra 23 days by not taking the discount.
So,
1 period = 30 - 7 = 23 days
Periodic rate = 2.6% = 0.026
So,
EAR
= (1.026)^(365 / 23) - 1
= 50.28%
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FILL IN THE BLANK. a tax on the buyers of coffee will [ select ] the price of coffee paid by buyers, [ select ] the net price of coffee received by sellers, and
A tax on the buyers of coffee will increase the price of coffee paid by buyers, decrease the net price of coffee received by sellers, and decrease the equilibrium quantity of coffee
If a buyer pays for a good outright and then additionally pays a tax, they are subject to the tax obligation. If the tax is levied against the seller, it is also included in the price that is charged to the buyer.
The demand curve would move downward by the tax's amount if it were levied on the product's purchaser. Buyers pay more for goods when a tax is imposed on the seller, while sellers receive less money in return.
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Does higher deductible mean lower premium?.
In most cases, the higher the deductible of a plan, the lower the premium. When you are willing to pay more upfront for care, you save money in the long run. The lower the deductible of a plan, the higher the premium.
What does "higher deductible" mean?Different things affect your premium. That’s the amount you pay each month to maintain your health care coverage. How many people are on your plan, the type of plan and network size all lower or raise your premium. So does a plan’s deductible.
The difference between a $500 and a $5,000 deductible is significant.Some people would prefer a lower premium and to pay more upfront for care as they go. It can make your expenses less predictable because you never know when you will have a large amount of medical bills.
Some people prefer to feel more financially secure. They like knowing that if they need insurance, they won't have to come up with a large sum of money before their plan begins to cover the cost. As a result, they would prefer a higher premium but a lower deductible. It increases the predictability of your costs.
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recycling of paper products uses less energy than producing new paper products. group of answer choices 64% 88% 74% 35% 7%
Recycling of paper products uses 74% less energy than producing new paper products.
What is the efficiency of recycled paper?The cost is low and the environmental benefits are high. For example, recycling 1 ton of paper saves 7,000 gallons of water, 17 trees and 463 gallons of oil. Making products from recycled materials is much cheaper, especially when it comes to cardboard and paper.
What are the advantages of recycled paper?Recycled paper helps reduce greenhouse gas emissions that contribute to climate change. Paper recycling uses 70% less energy and water than making new paper from trees. Manufactured with recycled paper to reduce smog (and health hazards) pollution.
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several years ago, sixer county was sued by a former county employee for wrongful discharge. although it was to be contested by the county, at the tim
An ex-county worker filed a lawsuit against Sixer County for unfair termination. Although the county was supposed to contest it, the lawyers thought that the Country would be at the date of the litigation.
What is an example employee?A salesperson at the a major store is an instance of an employee. The worker is regarded as a worker since they have to perform activities in a precise way, such wearing name badges and greeting customers in a certain way.
What is an employee called?Some businesses have opted to use a different term to refer to its staff. They refer to them by names that are more affectionate and unique, such as team members, associates, or other terms.
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Advertising is a paid form of communication, delivered through media from an identifiable source, about a ______ (select all that apply)
- service
- product
- medium
- idea
Advertising is a paid form of communication, delivered through media from an identifiable source, about a service, product and Idea.
What is advertising as a form of communication?A product or service's customers can be reached through advertising. According to the Advertising Association of the UK, advertisements are messages that are paid for by those who send them and are meant to inform or persuade individuals who receive them.
The advertising industry is made up of businesses that advertise, agencies that produce the ads, media that run the ads, and a large number of individuals who take the ads all the way to the consumer or recipient, including copy editors, visualizers, brand managers, researchers, creative minds, and designers.
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Is working for a credit union better than a bank?.
Banks offer higher salaries for executive positions, but credit unions offer large year-end bonuses to every employee. The management feels that everyone on their team should receive compensation for the organization's performance.
What is meant by credit union ?Credit unions are non-profit corporations with the sole purpose of assisting their members. Like banks, credit unions offer a variety of other financial services in addition to accepting deposits and making loans.
The Final Verdict. You can expect to get more affordable services and better interest rate choices at credit unions for both loans and deposits. Banks are anticipated to offer more services and goods as well as more sophisticated technologies.
As was already established, the primary distinction between banks and credit unions is that the former are for-profit businesses that distribute profits to their shareholders, whilst the latter are cooperatives that are managed by their members.
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home ownership: rent versus own your tax clients, jack and diane a married couple filing a joint return, fell in love with a new construction house for sale in their small illinois hometown. the builder offers two options on the home: purchase with 20% down or rent the home. assume the following facts and projections when considering the analysis:.
When they leave the state in ten years, they won't have to pay taxes on their two properties, which will greatly increase their after-tax income flow. Currently, they must pay taxes and other living expenses in the state.
According to the query, Jack and Diane have decided to put down 20% of the home's value, or $40,000, on the purchase of the property. The remaining $160,000 will be funded with a 30-year mortgage loan at a cost of 5.25%. Jack and Diane currently reside in a state where they are required to pay tax on their AGI at a rate of 4.95%. They currently have to pay taxes and other living expenses in the state; however, after leaving in ten years, they won't have to pay taxes on their two properties, which will significantly improve their after-tax cash flow.
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A group of individuals who share a philanthropic or other vision may operate as an ___ if the association is small or if the organizers expect the endeavor to have a limited life.
unincorporated association
A group of individuals who share a philanthropic or other vision may operate as an unincorporated association if the association is small or if the organizers expect the endeavor to have a limited life.
Someone who arranges something (inclusive of an event) specifically via way of means of systematic making plans and via way of means of coordinating the efforts of others. the organizers of the festival. Community organizers have scheduled different activities across the town this weekend to have fun Martin Luther King Jr. Day. Philanthropy refers to charitable acts or different right works that assist others or society as a whole. Philanthropy can encompass donating cash to a worth purpose or volunteering time, effort, or different kinds of altruism.
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What is the irony in Huckleberry Finn?.
Mark Twain frequently uses irony in "The Adventures of Huckleberry Finn" to illuminate his themes, characters and plot.
The Grangerford subplot is a good example of irony being used in Huckleberry Finn. The Grangerfords and Shepherdsons have been at odds for many years and often murder one another. Every Sunday, though, they put their differences aside just long enough to attend church together before picking them back up again soon after.
The irony in this situation is that the preaching at church emphasizes brotherly love, embracing your neighbor and coexisting peacefully. The sermon is well received by the families, who discuss what is right and proper to do. They are all armed, though, and conflicts with the Shepherdsons are resolved violently in a quarrel that symbolizes the antithesis of brotherly love.
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if all prices are stuck at a predetermined level, then when a short-run aggregate supply curve is drawn with real gdp (y) along the horizontal axis and the price level (p) along the vertical axis, this curve:
If all prices are stuck at a predetermined level, then when a short-run aggregate supply curve is drawn with real GDP (Y) along the horizontal axis and the price level (P) along the vertical axis, this curve: is horizontal.
Gross domestic product is the financial degree of the market cost of all the final items and services produced and bought in a specific time period through international locations. due to its complicated and subjective nature, this measure is frequently revised before being considered a dependable indicator. one of the most commonplace is GDP, which stands for gross domestic product. it is frequently stated in newspapers, on television information, and in reports with the aid of governments, central banks, and the business network. It has to turn out to be widely used as a reference point for the fitness of country-wide and global economies.
financial output is now and again referred to as gross output or definitely output. As stated earlier, the financial output isn't the same as GDP. Gross domestic product is a degree of “price delivered” on the countrywide stage.
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If peet’s coffee were conducting marketing research to establish whether its advertising message will be clearly understood by its customers. This question addresses which component of the communication process?.
If peet’s coffee were conducting marketing research to establish whether its advertising message will be clearly understood by its customers. This question addresses Feedback Loop component of the communication process
What is Feedback Loop component of the communication process?Generally, One way to think of a system is as having a feedback loop if each time through the system, the output of one iteration serves as the input for the following cycle.
This straightforward concept can be observed in a wide variety of contexts, including homeostasis in the human body, investment banking, thermostats, biological ecosystems, and a great many other places.
A process known as a feedback loop is one in which the outputs of a system are brought full circle and used as inputs in another system.
This is a term used in the business world to describe the process of utilizing the comments or suggestions made by customers or employees (the outputs of a service or product) in order to improve the quality of the service or workplace.
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a(n) blank test involves offering more product information, product samples, or premiums to the readers in advertisements, and measuring which ads generate the most interest during posttesting. multiple choice question. unaided recall attitude inquiry sales
An inquiry test involves offering more product information, product samples, or premiums to the readers in advertisements, and measuring which ads generate the most interest during posttesting.
Assesment of advertisingThe effectiveness of this advertisement needs to be improved, and it is also necessary to look for a better way of evaluating the effectiveness of advertising.
The assessment needs to be done to find out not only which ad is better than the other, but also why the ad is better. Several methods that can be used to measure the effectiveness of advertising are: (1) inquiry test, (2) recognition test, and (3) sales result test.
1. Inquiry
Inquiry test, namely a test carried out by asking for responses or information directly to listeners or readers about the advertised goods.
2. Recognition test
Recognition test is a test carried out by giving advertising images to a group of individuals, without mentioning the brand or company name. Only then were they asked to provide their brand name.
3. Sales result test
Sales result test (test seen from sales results) is a test conducted by comparing sales from two cities that are physically the same, where one uses advertisements, while the other city does not use them.
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rohan wants to buy part of a company. he has always loved apple products, so he is wondering if he can invest in them in some way. is this possible?
Rohan wants to buy part of a company. he has always loved apple products, so he is wondering if he can investment in them in some way. Yes, he can buy stock in Apple.
What is investment ?Investment refers to any mechanism used to generate future income. This includes, among others, the purchase of bonds, stocks or real estate. Additionally, buying real estate that can be used to produce goods can be considered an investment. He made a lot of money by investing in real estate. He invested his savings in his business. The city is investing millions in two new schools. The city plans to invest heavily in its education system this year. Investing is an effective way to put money to good use and potentially build wealth. With smart investments, money can outperform inflation and increase in value. The huge growth potential of an investment is largely due to the power of compound interest and the risk/return trade-off.To learn more about investment from the given link :
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What is student daily allowance?.
A Student Allowance is a daily payment that can assist you with your living expenses while studying.
What do you mean by daily allowance?A daily allowance is an allowance granted to an employee for each day of his absence from headquarters, and it is intended to cover the employee's ordinary daily expenses incurred as a result of such absence.
A daily allowance is an expense that is intended to cover the costs of food and other incidentals. Daily allowance has a significant impact on student participation, social interaction, and, most importantly, behavior in school. Budgeting is a practical technique that students can use.
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according to the situational theory of hersey and blanchard, which of the following leader styles matches up best with low readiness subordinates?
According to situational theory of Hersey and Blanchard, delegating leadership styles matches up the best with low readiness subordinates.
What is delegating leadership styles?A delegating leadership style is an approach to leadership based on low task and relational conduct where a leader gives a subordinate the freedom to exercise autonomy. When using this strategy, the individual must be given the big picture before being trusted to provide the desired outcomes. A person who is competent and self-assured to perform is most suited for a delegating leadership style. It can be unsettling and, as a result, seen as a lack of trust when the leader even offers a moderate amount of involvement (such as making suggestions). Their motivation and task-related abilities may both deteriorate as a result of this. Without taking into account the employee's prior experience or enthusiasm in undertaking such a task, a manager gives a newly hired employee the authority to plan the corporate picnic.
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your company has just installed 50 new lcd monitors to replace some older crt monitors. how should you properly dispose of the old crt monitors?
Since new LCD monitors have been installed the old CRT monitors wll be disposed in accordance with local government regulations and handling procedures.
A computer display that uses an electron gun to produce images is known as a CRT or cathode-ray tube monitor. These displays were the most widely used ones for personal computers in the past. They were formerly thought to be cutting-edge, but LCD monitors have now supplanted them. Prior to the development of flat panel displays, computer monitors, tvs, calculator, as well as other electronic devices used the cathode ray tube (CRT) as its display technology. Unfortunately, monitors having lesser qualities might not be worth anything while being resold or renovated.
CRT monitors are no longer frequently used because they are getting older, especially with the growing acceptance of flat panel screens that use LCD and LED technologies.
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which of the following is an application of the hearsay rule used for digital evidence-related testimony?group of answer choicesall of thesepresenting best evidencebusiness recordsusing notes on the witness stand
(A) All of these are examples of the hearsay rule being applied to testimony involving digital evidence.
What is the hearsay rule?In a legal setting, hearsay evidence is testimony from a witness who is testifying under oath while reciting an out-of-court statement, the content of which is being presented to support the veracity of the claim made.
The "hearsay evidence rule" states that hearsay evidence is generally not accepted unless an exemption to the rule is present.
For instance, a witness can state, "Susan told me that Tom was in town," to show that Tom was present.
If Susan is not accessible for cross-examination, the witness's testimony is hearsay since it is based on an out-of-court declaration she made.
The fact that the witness who gave the statement is not present in court and cannot be questioned in person is one defense for the objection.
Therefore, (A) all of these are examples of the hearsay rule being applied to testimony involving digital evidence.
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Correct question:
Which of the following is an application of the hearsay rule used for digital evidence-related testimony? group of answer choices
a. all of these
b. presenting the best evidence
c. business records using
d. notes on the witness stand
if $1,000,000 of 8% bonds are issued at 101, the amount of cash received from the sale is a.$990,000. b.$1,000,000. c.$1,010,000. d.$1,080,000.
The amount of cash received from the sale is $1,080,000.
Amount of cash earned from bond sales Equals bond face value X $1,000,000 x (102.75/100) = 1,080,000 bond quoteBonds are issued by governments and enterprises to raise funds. By purchasing a bond, you are making a loan to the issuer, who agrees to repay the face value of the loan on a particular date and to pay you periodic interest payments along the way, generally twice a year.Bonds are they a good investment?
Bond rates have risen significantly, giving investors the possibility to earn a substantial income. We predict inflation to reach approximately 3.5% by the end of 2023, and 10-year US Treasuries are earning more than that. This means that its inflation-adjusted, or "real," yield might rise.
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if inventories or receivables decrease materially as a percentage of sales, analysts should strongly suspect that the earnings are overstated, even though management will invariably offer a more benign explanation
Analysts should strongly suspect that earnings are overstated when receivables or inventories decrease materially as a percentage of sales, even though management will invariably offer a more benign explanation. This statement is false.
What Should an Analyst Suspect Regarding this Question?The reason that the statement in the question is false is that analysts should suspect the earnings are overstated when inventories and receivables increased materially, not decrease.
The main reason the statement in the problem is wrong is that it should be a concern of an analyst when there is an increase in receivables or inventories materially as a percentage of sales, not when there is a decrease. One of the things that can also trigger an increase in receivables or inventories materially as a percentage of sales is seasonal variations. When this happened, an analyst should suspect that the earnings are overstated.
This question is incomplete because it should contain a true or false option regarding the statement in the question.
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7. what would you choose as optimal batch size so that the cover capacity equals the capacity of pages (15 units/hour)?
We suggest experimenting with smaller batch sizes first in order to find the ideal batch size, but keep in mind that smaller batch sizes necessitate lesser learning rates.
What are the two elements required to establish the ideal batch size for a process?The holding cost (the cost for delayed feedback, inventory degradation, and delayed value delivery) and transaction cost determine the economically ideal batch size (the cost of preparing and implementing the batch).
How do you select the reinforcement learning batch size?The batch size has an impact on a number of metrics, including total training time, training time per epoch, model quality, and others. Typically, we choose a batch size that is a power of two, ranging from 16 to 512.
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What is it called when an investment makes money?.
when an investment makes money is called as investment gain or profit.
when an investment makes money is called as profit that we gain. when we invest in something or we paid for the something and after sometimes we sell it and the price is higher than the price we initially paid so, we earn profit from the invest we do initially. the examples are we dividends from the bonds, profit from real state or stock. investment is the money to purchase something when the risk is low and sell them when the price is higher.
Thus the money which we make from the investment is called as the profit.
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Which of the following methodologies takes the end product requirements from the MPS and breaks them down into their component parts and subassemblies to create a materials plan?
Materials requirement planning
Materials requirement planning methodologies takes the end product requirements from the MPS and breaks them down into their component parts and subassemblies to create a materials plan.
A master production schedule (MPS) is a plan for how specific commodities, such production, staffing, inventory, etc., will be generated during each time period. Typically, it has to do with production, where the plan specifies when and how much of each product will be needed. Items with "dependant" demand should be planned. Items with "direct" demand are planned. (or a separate requirement) Due to the requirement to make an item, demand is transmitted down.
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your family owns a small construction company, copperbuild, that builds custom homes for an upscale architectural firm. your two cousins recently joined the family business, and copperbuild has decided to expand into the commercial building market. your uncle and cousins are preparing a proposal bid for a small shopping center on the west side of town.
As your cousins draft the proposal bid, you should advise them to -
Highlight the advantages for the receiver.Make it simple to for recipient to comprehend and react to your suggestion.Define the term proposal bid?An attempt to buy an asset from a person or business is referred to as a bid. At auctions and on numerous markets, including the stock market, bids are frequently placed by buyers.
Companies whose compete sponsored project contracts may also submit bids.The bid proposal is an document that businesses use to describe the goods and services, costs, and turnaround times they can provide clients for finishing a certain project.A bid involves in-depth understanding of a project's expenses and schedule because it is more specific than an estimate or a quote. A proposal is used when a company needs to form a partnership with yet another company since it is more detailed than a bid.As your cousins draft the proposal bid, you should advise them to-
Avoid using merely mechanical descriptions.Highlight the advantages for the receiver.Make it simple for the recipient to comprehend and react to your suggestion.To know more about the proposal bid, here
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The complete question is-
Your family owns a small construction company, that builds custom homes for an upscale architectural firm. Your two cousins recently joined the family business, and CopperBuild has decided to expand into the commercial building market. Your uncle and cousins are preparing a proposal bid for a small shopping center on the west side of town.
What should you remind your cousins about as they prepare the proposal bid?
What type of income is investment income?.
The investment income is that we get from the investment.
The investment income is the money we
receive in interest payment, capital gains, dividends or any profit we get from the investment is called as the investment income. The profit we earned from the any type of the investments is called as the investment income. Investment income is the money we get by the selling of something for more the price we paid for it initially.
Investment income is the profit earned from investments such as real estate and stock sales. Dividends from bonds also are investment income. Investment income is taxed at a different rate than earned income. The profits from the sale of gold coins or fine wine could be considered investment income.
If you have a savings account, the interest you earn on it is considered investment income.
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