The following data is specified in a supply chain contract. P = 56, LMin = 5, QMin = 300, Alpha = 0.05 and Beta = 2000. The mean demand is 837 units/week and the mean supply lead time is 3 weeks. If WT=WO=0.5, what is the supply chain flexibility?

Answers

Answer 1

The supply chain flexibility in this case is 0.0029.


To calculate the supply chain flexibility, we need to use the given parameters and formulas. Supply chain flexibility measures the ability of the supply chain to respond to changes in demand and lead time variability.

The formula to calculate supply chain flexibility is:
Supply Chain Flexibility = (P * LMin * QMin) / (Alpha * Beta * Mean Demand * Mean Lead Time)

Given:
P = 56
LMin = 5
QMin = 300
Alpha = 0.05
Beta = 2000
Mean Demand = 837 units/week
Mean Lead Time = 3 weeks

Plugging in these values, we have:
Supply Chain Flexibility = (56 * 5 * 300) / (0.05 * 2000 * 837 * 3)
Supply Chain Flexibility ≈ 0.0029

Therefore, the supply chain flexibility in this case is approximately 0.0029. This indicates the ability of the supply chain to adapt and respond to variations in demand and lead time. A higher flexibility value implies that the supply chain is more capable of accommodating changes in demand and lead time variability, which can contribute to better performance and customer satisfaction.

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Answer 2

The supply chain flexibility in this case is 0.0029. A higher flexibility value implies that the supply chain is more capable of accommodating changes in demand and lead time variability


To calculate the supply chain flexibility, we need to use the given parameters and formulas. Supply chain flexibility measures the ability of the supply chain to respond to changes in demand and lead time variability.

The formula to calculate supply chain flexibility is:
Supply Chain Flexibility = (P * LMin * QMin) / (Alpha * Beta * Mean Demand * Mean Lead Time)

Given:
P = 56
LMin = 5
QMin = 300
Alpha = 0.05
Beta = 2000
Mean Demand = 837 units/week
Mean Lead Time = 3 weeks

Plugging in these values, we have:
Supply Chain Flexibility = (56 * 5 * 300) / (0.05 * 2000 * 837 * 3)
Supply Chain Flexibility ≈ 0.0029

Therefore, the supply chain flexibility in this case is approximately 0.0029. This indicates the ability of the supply chain to adapt and respond to variations in demand and lead time. A higher flexibility value implies that the supply chain is more capable of accommodating changes in demand and lead time variability, which can contribute to better performance and customer satisfaction.

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Related Questions

In the context of the sevicescape, in the service-delivery system design, which of the following facilities is a part of the spatial layout and functionality? Group of answer choices Building facade Company logo on company vehicles Free soft drinks instead of vending machines Room temperature.

Answers

Among the options provided, the room temperature would be considered a part of the spatial layout and functionality.

In the context of the services cape and service-delivery system design, the spatial layout and functionality of the facility refer to the arrangement and design of physical elements within the service environment. The room temperature is an important aspect of the service environment as it contributes to the overall comfort and satisfaction of customers. Maintaining an appropriate temperature ensures that customers feel comfortable and relaxed during their service experience. It is a factor that can significantly impact the perception of service quality and the overall customer experience.

While the other options listed (building facade, company logo on company vehicles, and free soft drinks instead of vending machines) may contribute to the overall aesthetics, branding, and convenience within the servicescape, they are not directly related to the spatial layout and functionality of the facility.

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Regular payments of $1100 are made at the end of each compounding period. The account earns a rate of 4.3% per year, compounded 12 times per year. What is the future value of this account after 19 years?

Answers

After 19 years of making regular payments of $1100 at the end of each compounding period, with an interest rate of 4.3% per year compounded 12 times per year,The future value of the account after 19 years will be $35,436.35.

To calculate the future value of the account, we can use the formula for the future value of an ordinary annuity:

FV = P * [(1 + r)^n - 1] / r

where:

FV = Future value

P = Payment per compounding period

r = Interest rate per compounding period

n = Number of compounding periods

In this case:

P = $1100

r = 4.3% per year / 12 compounding periods per year = 0.3583% per compounding period

n = 19 years * 12 compounding periods per year = 228 compounding periods

Substituting these values into the formula, we get:

FV = $1100 * [(1 + 0.003583)^228 - 1] / 0.003583

= $1100 * [1.003583^228 - 1] / 0.003583

≈ $35,436.35

After 19 years of making regular payments of $1100 at the end of each compounding period, with an interest rate of 4.3% per year compounded 12 times per year, the future value of the account will be approximately $35,436.35. This represents the total amount accumulated in the account at the end of the 19-year period, including both the regular payments and the compounded interest.

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Bavarian Sausage just paid a $1.75 dividend and investors expect that dividend to grow by 5% each year forever. If the required return on the stock investment is 10%, what should be the price of the stock today?

Answers

The price of the Bavarian Sausage stock today can be determined using the dividend discount model (DDM). It can be calculated by dividing the dividend by the difference between the required return and the dividend growth rate. Therefore, the price of the stock today would be $35.

The dividend discount model (DDM) is commonly used to determine the intrinsic value of a stock by considering its future dividends. In this case, Bavarian Sausage just paid a $1.75 dividend, and investors expect the dividend to grow by 5% each year indefinitely.

To calculate the stock price, we can use the formula:

Price = Dividend / (Required Return - Dividend Growth Rate)

In this case, the dividend is $1.75, the required return is 10% (0.10), and the dividend growth rate is 5% (0.05).

Price = $1.75 / (0.10 - 0.05) = $1.75 / 0.05 = $35

Therefore, based on the given information, the price of the Bavarian Sausage stock today would be $35.

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. In the current year, G had a capital gain of $30,000 and a business loss of $15,000. Determine G’s net income for tax purposes for the current year.

3. What is the income tax return filing due date for an individual who earned employment income, property income and income from carrying on business in 2022?

4. Match each of the following terms with the most accurate example. Use each example only once.

TERMS:

Tax evasion
Tax planning
Tax avoidance

EXAMPLES:

A. An individual is seeking a beneficial outcome, and therefore, legally arranges transactions to minimize the impact on cash flow from taxes owing.
B. A business is seeking a beneficial outcome, and therefore, does not report a portion of revenue earned during the year.
C. Two unrelated companies take steps to become related solely for the purpose of loss utilization.

Answers

G's net income for tax purposes for the current year is $15,000.

4. A. In option A, an individual seeks a beneficial outcome by legally arranging transactions to minimize the impact of taxes on cash flow.

C.Option C refers to unrelated companies taking steps to become related solely for the purpose of loss utilization.

Based on the information provided, we can calculate G's net income for tax purposes for the current year. G had a capital gain of $30,000 and a business loss of $15,000.

To calculate the net income for tax purposes, we subtract the business loss from the capital gain.

Net Income = Capital Gain - Buiness Loss
 = $30,000 - $15,000
 = $15,000

Therefore, G's net income for tax purposes for the current year is $15,000.

In relation to the terms mentioned in your question, it seems that the question is asking about tax planning strategies that individuals and companies may use to minimize the impact of taxes. It is important to note that while tax planning is legal, engaging in tax evasion or fraudulent activities is not.

In option A, an individual seeks a beneficial outcome by legally arranging transactions to minimize the impact of taxes on cash flow. This may involve utilizing deductions, credits, and exemptions available under tax laws to reduce the taxable income.

Option C refers to unrelated companies taking steps to become related solely for the purpose of loss utilization. This strategy involves forming a relationship between companies in order to transfer losses from one company to another, thereby reducing taxable income.

It is important to consult with a tax professional or accountant to ensure compliance with tax laws and regulations, as well as to identify and implement appropriate tax planning strategies.

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1. A manager receives a forecast for next year. Demand is projected to be 600 units for the first half of the year and 900 units for the second half. The monthly holding cost is $2 per unit, and it costs an estimated $55 to process an order.
A. Assuming that monthly demand will be level during each of the six-month periods covered by the forecast (e.g., 100 per month for each of the first six months), determine an order size that will minimize the sum of ordering and carrying costs for each of the six-month period.
B. Why is it important to be able to assume that demand will be level during each six-month period?
Note the EOQ assumption that "the demand rate is reasonably constant" does not necessarily require that the demand rate is constant across the entire year. In this problem we have a certain demand rate that will be fairly constant across the first six months of the year, and some (different) demand rate that will be fairly constant across the second six months of the year. In this case, you actually have two EOQ problems (1) solve for the order quantity that should be used during the first six months of the year, and (2) solve for the order quantity that should be used during the second six months of the year.

Answers

With a proper understanding of EOQ, businesses can avoid the costs associated with overstocking or stock shortages.

A manager receives a forecast for next year. Demand is projected to be 600 units for the first half of the year and 900 units for the second half. The monthly holding cost is $2 per unit, and it costs an estimated $55 to process an order.A. EOQ equation is expressed as (2AD / C^0.5) and the other equation for total cost is expressed as [(AD) / Q]C + (Q / 2)H. Let us start with the order quantity that will minimize the sum of ordering and carrying costs for the first six months of the year:First Six Months of the Year:Annual demand for the first six months = 6 x 600 = 3600 unitsOrder size = √(2AD / C) = √(2 x 3600 x 55 / 2) = √198000 = 445.041 (say 445 units)

The total number of orders that will be placed during the first six months of the year will be:No of orders = 3600 / 445 = 8.09 (say 8 orders)Carrying cost = (Q / 2)H = (445 / 2) x 2 = $445Ordering cost = (AD / Q)C = (3600 x 55 / 445) x 1 = $447.19Total cost = $445 + $447.19 = $892.19Total cost for the first six months of the year will be $892.19.B. The assumption that the demand rate will remain constant during each six-month period is important for the determination of the EOQ (economic order quantity).If the assumption is not satisfied, then the EOQ for the entire year cannot be determined. In that case, separate EOQ models should be constructed for each individual period with reasonably constant demand.

The EOQ model can be used as a basis for inventory management, allowing companies to maintain an appropriate inventory level at a minimal cost. With a proper understanding of EOQ, businesses can avoid the costs associated with overstocking or stock shortages.

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All stock valuation models will provide the same result.
True
False

Answers

False.

Different stock valuation models can produce different results because they may use different assumptions and methodologies to estimate the value of a stock.

Some models, such as the dividend discount model (DDM), focus on a company's dividends and future growth prospects to estimate its value, while others like the discounted cash flow (DCF) model look at a company's expected future cash flows. Similarly, the price-to-earnings (P/E) ratio model compares a company's current stock price to its earnings per share. These models can provide different estimates of a stock's value depending on the specific factors and assumptions used in each one. It is important for investors to understand the strengths and weaknesses of different valuation models and use them in combination to arrive at a well-informed investment decision.

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Define the term "mission mirroring" and discuss how it impacts nonprofit organizations.?

How can a nonprofit best respond when it becomes enmeshed internally in the same conflicts it deals with externally?

What causes mission mirroring and how can a nonprofit avoid it?

Answers

Mission mirroring can significantly impact nonprofit organizations, but proactive measures such as open communication, conflict resolution, and a supportive organizational culture can help mitigate its effects.

Mission mirroring refers to the phenomenon where the internal conflicts within a nonprofit organization mirror the external conflicts that the organization aims to address. This can occur when the same power dynamics, disagreements, and misunderstandings that exist in the broader society are replicated within the nonprofit's own structure.
The impact of mission mirroring on nonprofit organizations can be detrimental. It can lead to decreased effectiveness, reduced trust among staff and stakeholders, and an inability to achieve the organization's goals. Furthermore, it may create a dissonance between the organization's mission and its internal operations, which can negatively affect the credibility and reputation of the nonprofit.
When a nonprofit becomes enmeshed in the same conflicts internally, it is important for the organization to respond proactively. Firstly, it should acknowledge the existence of the internal conflicts and identify their root causes. Open and transparent communication among staff members and stakeholders is crucial to address and resolve these conflicts. Additionally, establishing clear roles and responsibilities, promoting diversity and inclusivity, and fostering a supportive organizational culture can help mitigate conflicts.
Several factors can cause mission mirroring within a nonprofit organization. These may include power struggles, lack of communication, limited resources, and divergent values among staff members. To avoid mission mirroring, nonprofits should implement strong leadership, encourage regular communication and collaboration, provide conflict resolution training, and create an inclusive decision-making process. Regular self-reflection and evaluation can also help identify potential conflicts and address them promptly. Nonprofits should strive to identify and address conflicts internally to ensure alignment with their mission and enhance their overall effectiveness.

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A lap top computer company has determined that the demand for its laptop computer is very much related to the size of the student population in a location. They ha identified eight different locations and collected data on student population size and number of computers sold in those locations (see below) in order to predict the demand for computers (in hundreds) on the basis of student population size (in hundreds). a) Using the given data, the least-squares regression equation for predicting the demand for computers is (round your responses to two decimal places): y
^

=+x where y
^

= Estimated Dependent Variable and x= Independent Variable. b) The coefficient of correlation for the least-squares regression model = (round your response to two decimal places. For the least-squares model, the standard error of the estimate =$ (round your response to two decimal places).

Answers

Once we have the data, we can use statistical methods to perform linear regression analysis and calculate the least-squares regression equation and the coefficient of correlation.

The least-squares regression equation will allow us to predict the demand for computers based on the student population size. Additionally, the standard error of the estimate is a measure of the variation in the predicted values compared to the actual values. It is calculated as the square root of the mean squared error. Statistical methods are a set of mathematical techniques and procedures used to collect, analyze, interpret, and draw conclusions from data. These methods help researchers and analysts make sense of the information available and make informed decisions or draw meaningful insights. Here are some key aspects of statistical methods: Data Collection: Statistical methods involve collecting relevant and representative data through various methods such as surveys, experiments, observational studies, or sampling techniques. Proper data collection ensures that the information is reliable and suitable for analysis.

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please help and show formula
Sarasotacould borrow $95.100 from its bank to finance the purchase at an annual rate of 9% Click here to view factor tables Should Sarasota borrow from the bank or use the manufacturer's payment plan to pay for the equipment? (Round foctor valuer to 5 decimal places, e.g.1.25124 and final answer to 0 decimal places, e9.7\%1) Manufacturer's rate Sarasota Excavating Inc. is purchasing a bulldozer. The equipment has a price of $95.100, The manufactures has offered a parment plan that would allow Sarasota to make 10 equal annual payments of $16,148.12, with the first payment due one vear after the purchase. How much total interest will 5 arasota pay on this pavment plan? (Round foctor values to 5 decimal plices eeg 1.25124 and finof answer to 0 decimal places, e.g. 458,581) Total interest $ Sarasota Excavating Inc, is purchasing a bulldozer. The equipment has a price of $95,100. The manufacturer has offered a payment plan that would allow Sarasota to make 10 equal annual payments of $16,148.12, with the first payment due one year after the purchase. How much totalinterest will 5arasota pay on this payment plan? (Round factor values to 5 decimal places, eg 1.25124 and finol answer to 0 decimal ploces, e. 8.458,581.1 Total interest $ Sarasotacould bocrow 595,100 trom its bank to finance the purchase at an anncial rate of 9i. Clisk here to viewfactor tabless decinal places es 125124 and finol onwer to 0 decinal ploces es 7KJ Manufacturerisiate

Answers

Option 1:

The present value of borrowing from the bank is $41,296.39.

Option 2:

Rounded to the nearest whole number, the total interest paid on the manufacturer's payment plan is $66,381.

To determine whether Sarasota should borrow from the bank or use the manufacturer's payment plan, we can calculate the present value of both options and compare them.

Option 1: Borrowing from the bank

The formula to calculate the present value of a loan is:

PV = FV / (1 + r)^n

Where PV is the present value, FV is the future value (in this case, the amount borrowed), r is the annual interest rate, and n is the number of periods.

In this case, the amount borrowed is $95,100, the annual interest rate is 9%, and the loan will be paid back in 10 years (assuming equal annual payments). Using the formula above, we can calculate the present value as:

PV = 95,100 / (1 + 0.09)^10

PV = 41,296.39

Therefore, the present value of borrowing from the bank is $41,296.39.

Option 2: Manufacturer's payment plan

The manufacturer's payment plan involves making 10 equal annual payments of $16,148.12, starting one year after the purchase. We can calculate the present value of these payments using the formula:

PV = PMT x ((1 - (1 / (1 + r)^n)) / r)

Where PV is the present value, PMT is the annual payment, r is the discount rate (which is equal to the annual interest rate in this case), and n is the number of periods.

In this case, PMT is $16,148.12, r is 9%, and n is 10. Using the formula above, we can calculate the present value as:

PV = 16,148.12 x ((1 - (1 / (1 + 0.09)^10)) / 0.09)

PV = 109,367.85

Therefore, the present value of using the manufacturer's payment plan is $109,367.85.

Since the present value of borrowing from the bank is lower than the present value of using the manufacturer's payment plan, it is more advantageous for Sarasota to borrow from the bank.

Total interest on manufacturer's payment plan:

To calculate the total interest paid on the manufacturer's payment plan, we can subtract the total amount paid from the original price of the bulldozer ($95,100) and round to the nearest whole number. The total amount paid over 10 years is:

PMT x n = $16,148.12 x 10 = $161,481.20

Total interest = $161,481.20 - $95,100 = $66,381.20

Rounded to the nearest whole number, the total interest paid on the manufacturer's payment plan is $66,381.

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Q1. Let's say you work at The North Face retail store, and you have the following facts. Demand for jackets is constant and is equal to 2400 jackets per year. You can purchase jackets from a supplier named Supplier A at $400 per jacket. Every time you place an order, you incur $1500. You receive the jackets as soon as you place an order for jackets with Supplier A. Holding Cost to keep a jacket in the retail store is 20% of the jacket cost. Answer the following questions based on the above facts. 1A. When will you place an order for jackets? Why?

Answers

An order for jackets should be placed when the inventory level reaches 110 jackets because it is the optimal quantity that minimizes total inventory costs.

Based on the given facts, the Economic Order Quantity (EOQ) can be calculated to determine when to place an order for jackets.

EOQ formula:

EOQ = sqrt((2DS)/H)

Where D = demand per year, S = setup cost per order, and H = holding cost per unit.

Using the given values,

D = 2400 jackets/year

S = $1500/order

H = 20% of $400 = $80/jacket

Plugging in the values to the formula:

EOQ = sqrt((2*2400*1500)/80) = 109.54 or 110 jackets (rounded up)

Therefore, an order for jackets should be placed when the inventory level reaches 110 jackets. This is because ordering more than the EOQ will increase holding costs, while ordering less than EOQ will increase setup costs.

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Suppose a company had the following transaction during a year: Sales =$100 Fixed costs =$10 Labor =$20 Materials =$10 Overhead expenses =$20 New equipment was purchased costing $200 with first year depreciation = $20 Taxes =10$ What would the gross profit be? o Less than 0 (a loss) o $20 o $10 o More than $30 o $30

Answers

Based on the information provided, we can calculate the gross profit by subtracting the cost of goods sold (COGS) from the total sales.

The cost of goods sold is calculated by adding the cost of labor and materials to the overhead expenses, which gives us a total of $30.

So, the answer is that the gross profit would be $100 (total sales) minus $30 (cost of goods sold), which equals $70.

The company's gross profit would be $70. This is obtained by subtracting the cost of goods sold (COGS), which is the sum of labor, materials, and overhead expenses

($20 + $10 + $20 = $30),

from the total sales of $100. Therefore, the formula for calculating the gross profit is

$100 - $30 = $70.

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True/False

2. Federal income tax and social security are mandatory deductions---medical insurance and 401k contributions
are optional deductions from your paycheck.

Answers

The given statement "Federal income tax and social security are mandatory deductions---medical insurance and 401k contributions are optional deductions from your paycheck" is True because that depends on your choices and participation in specific benefit programs offered by your employer.

Federal income tax and social security are indeed mandatory deductions from your paycheck. These deductions are required by law, and the amounts are determined based on your income and other factors. Federal income tax is collected by the government to fund various public services and programs, while social security contributions go towards providing retirement, disability, and survivor benefits.

On the other hand, medical insurance and 401k contributions are optional deductions from your paycheck. Medical insurance premiums are typically deducted if you choose to participate in an employer-sponsored health insurance plan. These deductions are optional because you may have the option to opt out of the plan or choose a different coverage option.

Similarly, 401k contributions are voluntary deductions that you can choose to make from your paycheck. A 401k is a retirement savings plan offered by employers, and you have the option to contribute a portion of your salary toward the plan. These contributions are often tax-deferred, meaning they are deducted from your pre-tax income, providing potential tax advantages.

While federal income tax and social security are mandatory deductions, medical insurance, and 401k contributions are optional deductions that depend on your choices and participation in specific benefit programs offered by your employer. It's important to review your paycheck and understand the deductions being made to ensure accuracy and make informed decisions regarding optional deductions.

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Find the NPV and Pl for the project below. Should the project be accepted? Why or why not? • Initial investment = $1000 • End of first year cash flow = $400 • End of second year cash flow = $400 • End of third year cash flow = $400 • WACC = 5%

Answers

Given below is the calculation of NPV and Pl for the project and whether the project should be accepted or not:Calculation of NPV:YearCash FlowPV Factor (5%)Discounted Cash Flow0(1000)(1.00)$ (1000.00)1$ 400.00 0.9524$ 380.952$ 400.00 0.907$ 362.8123$ 400.00 0.8638$ 345.52NPV = $ 89.282Calculation of PI:PI = PV of inflows / Initial Investment= $1,088.28 / $1,000= 1.08828Since the PI is greater than 1, the project should be accepted.Should the project be accepted?Yes, the project should be accepted as the NPV of the project is positive. A positive NPV implies that the project will yield a return greater than the discount rate of 5%, which means that the company will earn a profit on the project. Also, the project's PI is greater than 1, which indicates that the project's cash inflows are more than the investment made.

Measure cash amounts for a bond payable (premium); amortize bond premium using the straight-line method) Perry Bank has $450,000 of 9% debenture bonds outstanding. The bonds were issued at 105 in 2021 and mature in 2041. The bonds have annual interest payments. Requirements - 1. How much cash did Perry Bank receive when it issued these bonds? 2. How much cash in total will Perry Bank pay the bondholders through the maturity date of the bonds? 3. Calculate the difference between your answers to requirements 1 and 2 . This difference represents Perry Banks total interest expense over the life of the bonds. 4. Compute Perry Bank's annual interest expense using the straight-line amortization method. Multiply this amount by 20 . Your 20-year total should be the same as your answer to requirement 3.

Answers

1. Perry Bank issued $450,000 of 9% debenture bonds at 105, which means that the bank received cash of $472,500 ($450,000 × 105%).

2. The total cash that Perry Bank will pay the bondholders through the maturity date of the bonds can be calculated as follows: Total payment to bondholders = Face value of bonds + Total interest payments

= $450,000 + (20 × $40,500)

=$1,170,000.

3. The difference between the cash received and the total payments to bondholders is Perry Bank's total interest expense over the life of the bonds. This is $697,500 ($1,170,000 - $472,500).

4. To compute Perry Bank's annual interest expense using the straight-line amortization method, we need to determine the bond premium and the total interest payments over the bond's life. Bond premium = $472,500 - $450,000

= $22,500

Annual interest payment = $450,000 × 9%

= $40,500

Total interest payments over the bond's life = $40,500 × 20

= $810,000

Using the straight-line amortization method, we can calculate the annual amortization as follows: Amortization per year = Bond premium / Number of years

= $22,500 / 20

= $1,125

Annual interest expense = Annual interest payment - Amortization per year

= $40,500 - $1,125

= $39,375

Total interest expense over the life of the bonds (computed in requirement 3) should be equal to the sum of the annual interest expenses over 20 years (i.e., $697,500 = 20 × $39,375).

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Suppose you borrow $2000 at 5% and you are going to make annual payments of $734.42. How long does it take for you to pay off the loan?

Answers

To determine the time it takes to pay off a loan of $2000 at 5% interest with annual payments of $734.42, we need to calculate the number of years required.

Using an amortization formula or a financial calculator, we find that it takes approximately 3 years to pay off the loan.

To calculate the time required to pay off the loan, we can use the formula for the number of periods in an amortization schedule. The formula is derived from the annuity formula, which calculates the periodic payment required to pay off a loan over a specified period.

Let's break down the calculation:

Loan amount: $2000
Annual payment: $734.42
Annual interest rate: 5%

Using the formula for the number of periods in an amortization schedule, we have:

N = log(PV / PMT) / log(1 + r)

Where:
N = number of periods
PV = present value or loan amount
PMT = periodic payment
r = interest rate per period

Plugging in the values, we get:

N = log(2000 / 734.42) / log(1 + 0.05)

Calculating this using a calculator, we find that N is approximately 2.74. Since we are dealing with years, we can round up to the nearest whole number, which gives us 3 years. Therefore, it takes approximately 3 years to pay off the loan with annual payments of $734.42 at a 5% interest rate.


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Scenario:
GingerSnaps is a local boutique specializing in unique home furniture. It accounts for its inventory using lower of cost or market (LCM) under U.S. GAAP. At the most recent inventory count on December 31, 2021, the inventory manager gathered the following information:
Cost
Replacement Cost
Sales Price
Disposal Cost
Chairs
85,000
82,500
80,000
2,500
Tables
125,000
123,000
195,000
10,000
Lamps
25,000
20,000
75,000
-
Rugs
57,000
56,000
62,000
5,250
The boutique has an automated perpetual inventory system that keeps track of the inventory by individual item. The boutique does not group or aggregate items for purposes of inventory valuation.
Prior to the inventory count, the allowance for inventory had a credit balance of $5,200. There are no additional selling costs or disposal costs other than the disposal costs noted in the table. The normal profit margin is 20% of the sales price.
The accountant for the boutique is trying to decide which LCM method the boutique should use. The accountant is aware that first-in, first-out lower of cost or market (FIFO LCM) is the easiest method to use but has received pressure from the boutique’s external accountants to use last-in, first-out lower of cost or market (LIFO LCM).
In preparation for the questions that you will be asked on the above scenario, calculate the net realizable value of each inventory item using FIFO LCM, and then select the LCM.
In addition, calculate the ceiling and floor for the inventory and the designated market value using LIFO LCM. Once you have selected the designated market value for each inventory item, determine the LCM using LIFO LCM.
Based on this scenario and the given information, answer the following questions:
If the boutique uses LIFO LCM, what is the designated market value of the chairs?
If the boutique uses LIFO LCM, what is the designated market value of the tables?
If the boutique uses LIFO LCM, what is the designated market value of the lamps?
If the boutique uses LIFO LCM, what is the designated market value of the rugs?
If the boutique uses LIFO LCM, what is the LCM value of the chairs?
If the boutique uses LIFO LCM, what is the LCM value of the tables?
If the boutique uses LIFO LCM, what is the LCM value of the lamps?
If the boutique uses LIFO LCM, what is the LCM value of the rugs?
If the boutique uses FIFO LCM, what is the LCM value of the rugs?
If the boutique uses FIFO LCM, what is the LCM value of the lamps?
If the boutique uses FIFO LCM, what is the LCM value of the tables?
If the boutique uses LIFO LCM, what is the LCM value of the chairs?

Answers

The designated market values are $59,000 (chairs), $146,000 (tables), $60,000 (lamps), and $46,600 (rugs). The LCM values are $59,000 (chairs), $123,000 (tables), $20,000 (lamps), and $46,600 (rugs).

What are the designated market values and LCM values for each inventory item if the boutique uses LIFO LCM?

In this scenario, the boutique is considering whether to use the FIFO LCM or LIFO LCM method for valuing its inventory. The LCM method requires comparing the cost and market values of each item to determine the appropriate valuation.

To calculate the net realizable value (NRV) using FIFO LCM, we compare the cost and replacement cost for each item and select the lower of the two. Based on the given information, the NRV for each inventory item using FIFO LCM is as follows:

Chairs: $82,500

Tables: $123,000

Lamps: $20,000

Rugs: $56,000

To determine the designated market value using LIFO LCM, we consider the sales price, disposal cost, and the normal profit margin of 20%. The designated market value is calculated as follows:

Chairs: $80,000 - ($80,000  ˣ  20%) - $2,500 = $59,000

Tables: $195,000 - ($195,000  ˣ  20%) - $10,000 = $146,000

Lamps: $75,000 - ($75,000 ˣ 20%) = $60,000

Rugs: $62,000 - ($62,000 ˣ  20%) - $5,250 = $46,600

Using LIFO LCM, the LCM value for each inventory item is the lower of the NRV and designated market value:

Chairs: LCM = $59,000 (designated market value)

Tables: LCM = $123,000 (NRV)

Lamps: LCM = $20,000 (NRV)

Rugs: LCM = $46,600 (designated market value)

If the boutique chooses to use FIFO LCM instead of LIFO LCM, the LCM values for each inventory item would remain the same as the NRV values calculated earlier.

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If you desire to have $23,000 for a down payment for a house in six years, what amount would you need to deposit today? Assume that your money will earn 3 percent. Use Exhibit 1-C. (Round your PV factor to 3 decimal places and final answer to the nearest whole dollar.)

$_________

Answers

You would need to deposit approximately $19,312 today to have $23,000 for a down payment in six year

To calculate the amount you need to deposit today to have $23,000 in six years, you can use the present value formula. The formula is:

Present Value = Future Value / (1 + interest rate)^number of periods

Given that the future value is $23,000, the interest rate is 3 percent, and the number of periods is 6 years, we can plug these values into the formula:

Present Value = $23,000 / (1 + 0.03)^6

Calculating the PV factor, (1 + 0.03)^6, we get 1.191016.

Now, we can substitute this value back into the formula:

Present Value = $23,000 / 1.191016

Rounding the PV factor to 3 decimal places, we get 1.191.

Calculating the present value, we find:

Present Value = $19,312.19

Therefore, you would need to deposit approximately $19,312 today to have $23,000 for a down payment in six years.

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TRUE / FALSE. Some intelligent agent systems are capable of learning from experience and adjusting their behavior. O True O False

Answers

The given statement that Some intelligent agent systems are capable of learning from experience and adjusting their behavior is True.

Intelligent agent systems are designed to perform tasks autonomously by making decisions and taking actions based on their understanding of the environment. Learning from experience is an essential capability for an intelligent agent to improve its performance over time.

These systems can incorporate machine learning techniques, such as reinforcement learning or deep learning, to acquire knowledge from their interactions with the environment.

Through repeated trials and feedback, they can learn to associate certain actions with positive or negative outcomes, allowing them to adjust their behavior accordingly.

For example, a self-driving car can learn from its driving experiences by analyzing various scenarios, road conditions, and responses to different situations. It can then adjust its driving behavior, such as speed or lane positioning, to improve safety and efficiency.

By learning from experience, intelligent agent systems can adapt to changing environments, optimize their decision-making process, and enhance their overall performance.

This capability is crucial in various fields, including robotics, autonomous systems, and artificial intelligence applications, enabling these systems to evolve and improve over time.

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Dave's Custom Computers assembles and sells custom computers. Every two weeks, Dave orders 150 computer cases which he provides with each computer that he sells. The cases cost $50 each. His carrying cost per case is $35. His fixed order cost is $250 per order. What is the total carrying cost? What is the total restocking cost? What is the optimal order quantity given the information in the problem?

Answers

The total carrying cost is $5,250. The total restocking cost is $250. The optimal order quantity is 150 computer cases.

What are the costs and optimal order quantity for Dave's custom computer business?

The carrying cost is the cost associated with holding inventory. In this case, Dave's carrying cost per case is $35, and he orders 150 cases every two weeks.

Therefore, the total carrying cost can be calculated by multiplying the carrying cost per case ($35) by the number of cases ordered (150), resulting in a total carrying cost of $5,250.

The restocking cost, also known as the fixed order cost, is the cost associated with placing an order. In this scenario, Dave incurs a fixed order cost of $250 per order.

To determine the optimal order quantity, several factors need to be considered, including the carrying cost and restocking cost. In this case, the optimal order quantity is given as 150 computer cases.

By ordering 150 cases at a time, Dave strikes a balance between the carrying cost (holding excess inventory) and the restocking cost (placing frequent orders).

This order quantity minimizes the overall cost for Dave's custom computer business.

Inventory management plays a crucial role in the success of businesses, as it directly impacts costs and efficiency.

Determining the optimal order quantity involves analyzing various factors such as carrying costs, restocking costs, demand patterns, and lead times.

By finding the right balance between inventory holding costs and ordering costs, businesses can minimize expenses and ensure sufficient stock levels to meet customer demand.

Implementing effective inventory management strategies can enhance profitability, customer satisfaction, and operational efficiency.

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An increase in the price level causes a movement down the aggregate demand curve. Select one: True False

Answers

An increase in the price level causes a movement down the aggregate demand curve. The statement is False.

The entire amount spent on domestic products and services at each price level is displayed on an aggregate demand curve. Below is an illustration of an aggregate demand curve. The horizontal axis represents real GDP, while the vertical axis represents price level, much like in an aggregate supply curve.

The AD curve, however, has a significantly different shape—it dips downward. This downward slope shows that higher output price levels result in reduced total expenditure when their corresponding production price levels are raised.

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6. Establish grade pricing and salary range.
Establish benchmark (key) jobs.
Review the market price of benchmark jobs within the industry.
Establish a trend line in accordance with company philosophy (i.e., where the company wants to be in relation to salary ranges in the industry).
7. Determine an appropriate salary structure.
Verify the purpose, necessity, or other reasons for maintaining a position.
Meet with the compensation committee for review, adjustments, and approval.
8. Develop a salary administration policy.
Develop and document a strategy for merit raises and other pay increases, such as cost-ofliving adjustments, bonuses, annual reviews, and promotions.
Develop and document procedures to justify the policy (e.g., performance appraisal forms, a merit raise schedule).
9. Obtain top executives' approval of the basic salary program.
Present data to the compensation committee for review, adjustment, and approval.
Present data to the executive operating committee (senior managers and officers) for review and approval.
10. Communicate the final program to employees and managers.
Develop a plan for communicating the new program to employees, using slide shows or movies, literature, handouts, etc.
Make presentations to managers and employees. Implement the program.
Design and develop detailed systems, procedures, and forms.
11. Monitor the program.
Monitor feedback from managers.
Make changes where necessary, find problems in the program and adjust where necessary.

Answers

The steps involved in establishing a salary program: 1. Establish grade pricing and salary range. This involves identifying benchmark jobs, reviewing the market price of benchmark jobs within the industry, and establishing a trend line in accordance with company philosophy.

2. Determine an appropriate salary structure. This involves verifying the purpose, necessity, or other reasons for maintaining a position, and meeting with the compensation committee for review, adjustments, and approval.

3. Develop a salary administration policy. This involves developing and documenting a strategy for merit raises and other pay increases, such as cost-of-living adjustments, bonuses, annual reviews, and promotions. It also involves developing and documenting procedures to justify the policy (e.g., performance appraisal forms, a merit raise schedule).

4. Obtain top executives' approval of the basic salary program. This involves presenting data to the compensation committee for review and adjustment, and presenting data to the executive operating committee (senior managers and officers) for review and approval.

Monitor the program. This involves monitoring feedback from managers, making changes where necessary, finding problems in the program and adjusting where necessary.

Here are some of the benefits of establishing a salary program:

It can help to attract and retain top talent. By offering competitive salaries, companies can attract and retain the best and brightest employees.

It can help to improve employee morale. Employees who are paid fairly are more likely to be satisfied with their jobs and to be more productive.

It can help to reduce costs. By having a well-defined salary program, companies can avoid overpaying or underpaying employees.

Here are some of the challenges of establishing a salary program:

It can be time-consuming and complex. Developing and implementing a salary program can be a time-consuming and complex process.

It can be difficult to keep up with market changes. Market conditions can change rapidly, making it difficult to keep salaries competitive.

It can be difficult to get buy-in from employees. Employees may not always agree with the salaries that are set, which can lead to dissatisfaction.

Overall, establishing a salary program can be a valuable tool for businesses. By taking the time to develop a well-defined program, businesses can attract and retain top talent, improve employee morale, and reduce costs.

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Maddie Chxz manages True Grit Enterprises. As of July 1, 2022 True Grit has account balances of 19,800 4,200 2,450 750 6,000 5,000 7,800 Cash A/R Supplies A/P N/P Stock 51 par Retained Earnings July 1: True Grit purchases Equipment for SXXXX (use the last 4 digits of your student ID) and pays cash. July 2: True Grit provides services for business customers and bills them for $XXXXX(Use the last 5 digits of your student ID). July 6: Mattie receives a bill for $615 from Appalachian Power. July 7: True Grit Enterprises is sued by an irate customer and pays a legal firm $1000 as a retainer (a down payment for future services). July 8: The bookkeeper pays $750 of the Accounts Payable July 11: True Grit Enterprises receives $10,000 from accounts receivable. July 11: The bookkeeper opens the mail and records receipt of the phone bill for $350. July 12: The bookkeeper pays the electric bill. July 16: The Board of Directors meets and decides to pay a dividend of $0.XX (last two digits of your student ID) per share. July 30: The lawyer sends a statement showing $900 worth of legal charges. July 31: The dividend checks are mailed. July 31: Maddie counts the supplies and realizes there are only $250 of supplies on hand. July 31: The bookkeeper takes one month's depreciation on the equipment. It has a salvage value of $300 and a life of 3 years Required: a. Using Excel, enter all transactions in the General Journal using proper journal entries. b. Create a chart of accounts. c. Use formulas to post the journal entries to the General Ledger d. Using named cells, prepare all four financial statements: Income, Statement of Retained Earnings, Balance Sheet and Statement of Cash Flows so that if I change a number in the journal, the financial statements change as well. last 5 digits : 86547 last 4 digits : 6547

Answers

All transactions in the General Journal using proper journal entries is created along with the chart of accounts and financial statements are created.Accumulated Depreciation - Equipment is the formula used.

a. General Journal:

Date Account Debit Credit Description

Jul 1, 22 Equipment $6547 Cash Purchased equipment

Jul 2, 22 Accounts Receivable $86547 Revenue Provided services to business customers and billed them

b. Chart of Accounts:

Assets:

Cash

Accounts Receivable

Supplies

Equipment

Accumulated Depreciation – Equipment

Liabilities:

Accounts Payable

Notes Payable

a. General Journal:

Date Account Debit Credit Description

Jul 1, 22 Equipment $6547 Cash Purchased equipment

Jul 2, 22 Accounts Receivable $86547 Revenue Provided services to business customers and billed them

Jul 6, 22 Utilities Expense $615 A/P Received bill from Appalachian Power

Jul 7, 22 Legal Expense $1000 Cash Paid legal firm retainer for future services

Jul 8, 22 A/P $750 Cash Paid part of the accounts payable

Jul 11, 22 Cash $10000 A/R Received payment from accounts receivable

Jul 11, 22 Telephone Expense $350 A/P Received phone bill

Jul 12, 22 Utilities Expense $750 Cash Paid electric bill

Jul 16, 22 Dividends  Retained Earnings Declared dividends

Jul 30, 22 Legal Expense $900 A/P Received statement from lawyer

Jul 31, 22 Retained Earnings $xxxxx Dividends Closed out dividends for the period

Jul 31, 22 Supplies Expense $5250 Supplies Adjusted supplies on hand

Jul 31, 22 Depreciation Expense $1915 Accumulated Depreciation - Equipment Recorded depreciation on the equipment

b. Chart of Accounts:

Assets:

Cash

Accounts Receivable

Supplies

Equipment

Accumulated Depreciation – Equipment

Liabilities:

Accounts Payable

Notes Payable

Equity:

Common Stock

Retained Earnings

Dividends

Expenses:

Utilities Expense

Legal Expense

Telephone Expense

Supplies Expense

Depreciation Expense

Revenue:

Service Revenue

c. General Ledger:

Account Debit Credit

Cash $19,800 $10,000

Accounts Receivable $86,547

Supplies $5,000 $2,500

Equipment $6,547

Accumulated Depreciation - Equipment $1,915

Accounts Payable $2,450 $1,500

Notes Payable  

Common Stock  $51

Retained Earnings  

Dividends  $xxx

Utilities Expense $1,365

Legal Expense $1,900

Telephone Expense $350

Supplies Expense $5,250

Depreciation Expense $1,915

Service Revenue  $86,547

d. Financial Statements:

Income Statement:

Amount

Revenue $86,547

Expenses $9,795

Net Income $76,752

Statement of Retained Earnings:

Amount

Retained Earnings, Jul 1 $0

Add: Net Income $76,752

Less: Dividends $xxx

Retained Earnings, Jul 31 $yy

Balance Sheet:

Assets Amount Liabilities Amount Equity Amount

Cash $9,800 Accounts Payable $950 Common Stock $51

Accounts Receivable $86,547 Notes Payable  Retained Earnings $yy

Supplies $2,500   Dividends $xxx

Equipment $6,547    

Less: Accumulated Depreciation - Equipment ($1,915)

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TRUE / FALSE. QUESTION 39 A change in the interest rate resulting from a change in the supply of loanable funds is called the expectations effect. O True O False 1 points

Answers

The statement ''A change in the interest rate resulting from a change in the supply of loanable funds is called the expectations effect.'' is False.

A change in the interest rate resulting from a change in the supply of loanable funds is not called the expectations effect.

The expectations effect refers to the impact of expected future changes in interest rates on the current interest rates and the market behavior.When the supply of loanable funds changes, it affects the equilibrium interest rate in the market. The supply of loanable funds is influenced by factors such as savings rates, investment levels, government policies, and changes in the money supply. An increase in the supply of loanable funds typically leads to a decrease in the equilibrium interest rate, assuming other factors remain constant. Conversely, a decrease in the supply of loanable funds would generally result in an increase in the equilibrium interest rate.

Therefore, the correct term for a change in the interest rate resulting from a change in the supply of loanable funds is not the expectations effect, but rather a change in the equilibrium interest rate due to shifts in the supply and demand of loanable funds.

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an investment has an expected payout in 4 YEARS OF 82.000 DOLAR how much should you be willing to pay today for this investment if your required rate of return is \( 12.4 \% \) per annurn, compounded antualiy?

a. 51374,62
b. 54457.70
c. 6473202
d. 43154.68 \)
e. 1099.69
f. 57539.57 \) elearmy choi

Answers

The correct answer is option f. 57539.57. This is the present value of the expected payout of $82,000 in 4 years, discounted at a required rate of return of 12.4% per annum, compounded annually.

To calculate the present value, we use the formula: PV = FV / (1 + r)^n, where PV is the present value, FV is the future value, r is the required rate of return, and n is the number of years. Plugging in the values, we get PV = 82000 / (1 + 0.124)^4 = 57539.57.

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DIGIO Corporation keeps careful track of the time required to fill orders. Data concerning a particular order appear below. Wait time Process time Inspection time Move time Queue time Hours 12.6 1.7 0.9 6.0 The delivery cycle time was: (Round your intermediate calculations to 1 decimal place.) Multiple Choice 25.5 hours 10.3 hours 25.5 hours O 10.3 hours O 22.9 hours (0) O 4.3 hours

Answers

The delivery cycle time for this order is 21.2 hours. This means that the product was delivered to the customer after 21.2 hours of receiving the order.

Delivery cycle time refers to the total time it takes from receiving an order until the final product is delivered to the customer. To calculate the delivery cycle time, we need to consider all the stages involved in the process, such as wait time, processing time, inspection time, move time, and queue time.

In the given scenario, Digio Corporation has provided data for a particular order, which includes wait time of 12.6 hours, process time of 1.7 hours, inspection time of 0.9 hours, move time of 6.0 hours, and no queue time. We need to add up all these times to calculate the delivery cycle time.

Delivery cycle time = Wait time + Process time + Inspection time + Move time + Queue time

Delivery cycle time = 12.6 + 1.7 + 0.9 + 6.0 + 0

Delivery cycle time = 21.2 hours

Therefore, the delivery cycle time for this order is 21.2 hours. This means that the product was delivered to the customer after 21.2 hours of receiving the order. It is important for companies like Digio Corporation to keep track of the delivery cycle time as it can help them identify areas where they can improve their processes and reduce the overall time it takes to deliver products to customers. By doing so, they can enhance customer satisfaction and gain a competitive advantage in the market.

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Jan heads to the supermarket to buy ehicken for dinner. Secing a sale on beef, she buys those insteid. The change in her demand for chicken is due to which factor? A. Consumer preferences B. Income C. Prices of complementary goods D. Prices of related goods

Answers

The change in Jan's demand for chicken is due to factor A: Consumer preferences. Consumer preferences refer to the individual's likes and dislikes when it comes to goods and services.

In this case, Jan's preference for beef over chicken led to a change in her demand.

When Jan saw a sale on beef at the supermarket, she made a decision to buy beef instead of chicken for dinner. This change in preference for beef demonstrates how consumer preferences can influence demand. Jan's preference for beef over chicken caused a shift in her demand from chicken to beef.

It's important to note that consumer preferences can vary from person to person and can be influenced by factors such as taste, cultural background, health considerations, and personal preferences.

In this scenario, Jan's preference for beef was influenced by the sale price, which made beef a more attractive option for her at that moment.

To summarize, the change in Jan's demand for chicken was due to factor A: Consumer preferences. Her preference for beef over chicken caused a shift in her demand from chicken to beef when she saw the sale on beef at the supermarket.

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Assuming that Jimmy and Jane have no money set aside for the children’s college at this time, approximately how much will they have to save per month for Emmitt’s education, for Patricia’s education, if they earn 6.0% on the college saving funds and keep it invested through the end of the last college tuition payment. Assume tuition payments are made in full at the start of a college year. Also assume that up until school begins for each child the investment account earns the same 8% as the 401k account. (Note that this question is a two-step process for each of Emmitt and Patricia’s education.)

Answers

According to cost concept:

Monthly Savings required for Emmitt's education = $795.38

Monthly Savings required for Patricia's education = $755.56

Emmitt's education:

Future cost of education:

Cost for first year = 6,000*(1+4%)^15 = $10,805.66

Cost for second year = 6,000*(1+4%)^16 = $11,237.89

Cost for third year =18,000*(1+4%)^17 = $35,062.21

Cost for fourth year  = 18,000*(1+4%)^18 = $36,464.70

PV of education cost at 15th year

=$10,805.66+$11,237.89/(1+6%)+$35,062.21/(1+6%)^2+$36,464.70/(1+6%)^3

=$83,229.15

Monthly Rate = 8%/12 = 0.67%

Time in months = 15*12 = 180

Monthly Savings required for Emmitt's education= PV/((1-(1+r)^-n)/r)

=83,229.15/((1-(1+0.67%)^-180)/0.67%)

=$795.38

Patricia's education:

Future cost of education:

Cost for first year = 6,000*(1+4%)^13 = $9990.44

Cost for second year = 6,000*(1+4%)^14 = $10,390.06

Cost for third year =18,000*(1+4%)^15 = $32,416.98

Cost for fourth year  = 18,000*(1+4%)^16 = $33,713.66

PV of education cost at 13th year

=$9990.44+$10,390.06/(1+8%)+$32,416.98/(1+8%)^2+$32,416.98/(1+8%)^3

=$73,136.85

Monthly Rate = 8%/12 = 0.67%

Time in months = 13*12 = 156

Monthly Savings required for Patricia's education= PV/((1-(1+r)^-n)/r)

=73,136.85/((1-(1+0.67%)^-156)/0.67%)

=$755.56

Therefore,

Monthly Savings required for Emmitt's education = $795.38

Monthly Savings required for Patricia's education = $755.56

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Passing heated metal between two rollers revolving in opposite
directions takes place in which process?
Question 5 options:
a) Spinning
b) Rolling
c) Extrusion
d) Drawing
e) For molding sand,

Answers

The process described, where heated metal is passed between two rollers revolving in opposite directions, is known as "rolling."

Rolling is a metalworking process used to reduce the thickness or alter the shape of a metal by passing it through a pair of rotating rolls. The rolls exert compressive forces on the metal, causing it to undergo plastic deformation and change its dimensions.

In the given options, the correct answer is b) Rolling.

Option a) Spinning refers to a process where a disc or tube of metal is rotated rapidly and formed into a symmetrical shape by the application of external force.

Option c) Extrusion involves forcing a metal through a die to create a continuous shape with a consistent cross-section.

Option d) Drawing is a process in which metal is pulled through a die to reduce its diameter or shape it into a desired form.

Option e) For molding sand does not pertain to the described process of passing heated metal between rollers.

Therefore, the appropriate process for passing heated metal between two rollers revolving in opposite directions is rolling.

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8. Which of the following statements is false? Highlight the correct answer. A. Cost of food and cost of beverages vary from one restaurant to another. B. Directly variable costs are normally controllable. C. Advertising costs are controllable. D. Dollar amounts are more useful than cost percentages in making meaningful food cost analysis. 2. Which of the following costs is non-controllable? Highlight the correct answer. A. Bank interest on mortgage; usually a monthly payment. B. Advertising in a local newspaper. C. Food costs or beverages costs; management can quickly implement changes in portion sizes and ingredients. D. Payroll cost for servers; management can increase or decrease the number of personnel on short notice.

Answers

The false statement is:

C. Advertising costs are controllable.

The correct answer to the second question is:

A. Bank interest on mortgage; usually a monthly payment.

The false statement is "C. Advertising costs are controllable." This statement is incorrect because advertising costs can indeed be controlled by management. They have the ability to make decisions regarding the allocation of advertising budgets, the selection of advertising channels, and the timing and content of advertising campaigns. By adjusting these factors, management can exercise control over the level of advertising expenses incurred by the company.

On the other hand, the correct answer to the second question is "A. Bank interest on mortgage; usually a monthly payment." Bank interest on a mortgage is typically a fixed expense that is not directly controllable by management. It is determined by the terms of the mortgage agreement and the prevailing interest rates in the market. Management does not have the power to change or adjust the interest rates set by the bank, making it a non-controllable cost.

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Amortization of Intangibles
For each of the following intangible assets, indicate the amount of amortization expense that should be recorded for the year 2016 and the amount of accumulated amortization on the balance sheet as of December 31, 2016.
Trademark Patent Copyright
Cost $46,400 $46,800 $71,000
Date of purchase 1/1/09 1/1/11 1/1/14
Useful life indefinite 10 yrs. 20 yrs.
Legal life undefined 20 yrs. 50 yrs.
Method SL* SL SL
*Represents the straight-line method.
If an amount is zero, enter "0".
Amount Trademark Patent Copyright
2016 amortization expense $ $ $
Accumulated amortization, Dec. 31, 2016 $ $ $

Answers

Given, Trademark Patent Copyright Cost$46,400$46,800$71,000Date of purchase1/1/091/1/111/1/14Useful lifeindefinite10 yrs.20 yrs.Legal lifeundefined20 yrs.50 yrs.MethodSL*SLSL*Represents the straight-line method. Amortization is the process of reducing the value of an intangible asset over time.

The value of an intangible asset decreases as the result of wear and tear, aging, and obsolescence.**Amortization expense** is the expense incurred by the company in relation to the asset's reduction in value due to amortization.The following table depicts the amortization expenses that should be recorded for the year 2016 and the amount of accumulated amortization on the balance sheet as of December 31, 2016:TrademarkPatentCopyright2016 amortization expense$0$4,680$3,550Accumulated amortization, Dec. 31, 2016$0$23,400$7,100Therefore, the total accumulated amortization would be $30,500 for the year ended December 31, 2016.

Thus, the amount of amortization expense that should be recorded for the year 2016 and the amount of accumulated amortization on the balance sheet as of December 31, 2016 are given in the above table. The total accumulated amortization for the year ended December 31, 2016 would be $30,500.

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Other Questions
At a sales volume of 38,500 units, Choice Corporation's sales commissions (a cost that is variable with respect to sales volume) total $646,800. To the nearest whole dollar, what should be the total sales commissions at a sales volume of 36,000 units? (Assume that this sales volume is within the relevant range.) (Round Intermediate calculations to 2 decimal places.) Multiple Choice a.$616,320 b.$691,717 c.$646,800 d.$604,800 Three models of slippers have the demand in the ratio 1:1:2. The brown color slippers are preferred from these models are respectively in the ratio 2:1:1. a. A model slipper is purchased by a customer. What is the probability that its color is brown? b. A brown color slipper is purchased by a customer, what is the probability that it is from second model? On Juy 9, 2019, Blane's purchased a truck for $27,000 with a $2,000 salvago value, is expected to last five years 840,000 miles. Use the partial year comvention to depreciate fractional periods. Note: you may not require nil the given information to solve: The book value of the truck under stragheline at December. 31,2020 after all adjusting entries, will be: We will play a game. I will pick an integer between 1 and 100. Then you will generate a random integer between 1 and 100, and you will use it as your number. Whoever has the largest integer must pay the smaller number (i.e. the other player's number) to the other person. What's the best integer for me to pick if I am aware that your numbers are randomly generated? Select one: a. The need to challenge the scorecard data by using appropriate and sufficient loss data means that the scorecard approach is similarly constrained to a minimum of five years, as with the internal measurement approach and the loss distribution approach. b. Direct use of external data in the loss distribution approach or internal measurement approach depends on appropriate conditioning of data, such as scaling. c. The quality assurance on the data is provided by an external audit for the internal measurement approach and the loss distribution approach loss data, whereas quality assurance on scorecard data can only be provided by audit committee at a process level. d. The use of external data can be either direct or indirect in the loss distribution approach or the internal measurement approach. Clear my choice Discounting the future refers toGroup of answer choicesfailing to consider the effects of new entrants into the industry.weighing short-term benefits more heavily than long-term benefits.failing to consider inflationary costs.underestimating the short-term effects of a decision.focusing on gains in the long run. A provincial resident is preparing his annual income tax return. During the year, he earned $92,500 in taxable income. The federal taxes for taxable income are: $0 - $43,953 (15% rate), $43,954 - $87,907 (22% rate), and $87,908 - $136,270 (26% rate).REQUIRED: Answer the following:1. Federal income taxes payable (nearest dollar without comma or dollar sign, e.g. 15000): Answer2. Average federal tax rate (nearest 1/100 of one percent without % symbol, e.g. 6.98)? Answer3. Marginal federal tax rate (nearest 1/100 of one percent without % symbol, e.g. 6.98)? Answer What activity is geared around understanding and communicating with the customer to help in the design, development, delivery, and determination of the value inherent in the offering? production Osales finance marketing wamen L Campbell You decide to take a 30-year mortgage of $150,000 offered by the Bank of Montreal. Instead of making the monthly payment of $953.02 every month, you can make half the payment every two weeks (so that you will make 52 + 2 = 26 payments a year). How long will it take to pay off the mortgage if the EAR on the loan is 6.75%? (Note: Be careful not to round any intermediate steps less than six decimal places.) ... The amount of time to pay off the loan is weeks. (Round to the nearest integer.) communityCommunity indifference curves: are negatively sloped are convex to the origin should not cross all of the above Dominos conducted a survey to know customers attitudes towards different marketing attributes and their purchase behaviors. Using the survey data, the marketing manager at Dominos wants to know if how much customers value the current pricing strategy (i.e., attribute importance) has a positive effect on the customers purchase behavior. After regressing importance of price (i.e., independent variable) on purchase frequency (i.e., dependent variable), the result is as shown below.Coefficients Standard Error t Stat P-value Intercept -0.58 0.25 -2.28 0.025Importance of Price 0.88 0.07 12.9 0Which of the following statements is true about the effect of price on purchase frequency?Question 3 options:a.For each unit increase in the importance of price, the purchase frequency decreases by 0.88 units.b.For each unit increase in the importance of price, the purchase frequency increases by 0.88 units.c.Increase in the importance of promotion has no effect on purchase frequency.d.All of the above. You are required to pitch a Digital Marketing Analytics project to a company of your choice with the purpose of helping the chosen company to tackle a marketing issue, identify a business opportunity or improve a product or service. Chose a local organization and conduct an analysis of the companys overall marketing strategy and its digital marketing plans and finally present a research project that is designed specifically to address digital marketing needs and opportunities. Ellis agreed to paint Lee's house for a price of $1,500. A month before the performance was due, Lee called and told Ellis that she had changed her mind and was going to have her house restuccoed instead. Ellis insisted that they had a contract and that he was going to paint the house anyway. Lee repeated that she was not going to go through with it, but Ellis insisted the contract was still on. Before further steps could be taken by either party, Lee's house was destroyed by a freak airplane accident. Which one of the following statements describes the law applicable to these facts?The contract has been discharged by frustration.Ellis's conduct amounted to repudiation, and Lee could have sued for breach of contract immediately after the phone call.Ellis will be able to successfully claim as damages the amount that he would have made if the contract had been performed.Lee's conduct did not amount to a breach since she told him a month before performance was due that she didn't want the house painted. Earleton Manufacturing Company has $2 billion in sales and $553,000,000 in fixed assets. Currently, the company's fixed assets are operating at 80% o capacity. a. What level of sales could Earleton have obtained if it had been operating at full capacity? Write out your answers completely. For example, 13 millon should be entared as 13,000,000. Round your answer to the nearest dollar. $ b. What is Earleton's target fixed assets/sales ratio? Do not round intermediate calculations, Round your answer to two decimal places. % c. If Earleton's sales increase 40%, how large of an increase in fixed assets will the company need to meet its targot fixed assets/sales ratio? Write out vour answer completely. Do not round intermediate calculations, Round your answer to the nearest dollar. 4.2 Suppose Mariam has some free time during her working day. Mariam decides to visit her friend Maxene who works at a clothing boutique about 10 km away from La Bougee Boutique. Mariam takes the company vehicle, however en route to Maxene's place of work, Mariam collides with a motor vehicle. Both cars are extensively damaged. Is La Bougee boutique liable for the damaged caused. Discuss fully using the relevant doctrine. (You are required to apply the relevant doctrine to the scenario provided) Read the following scenario: Mr. Robert McClelland, an 81 -year-old man, is a new admission from the local hospital to your long-term care facility. After Mr. McClelland's last bout with pneumonia and congestive heart failure, his wife of 59 years has decided she is no longer able to care for him alone. Mrs. McClelland states. "He has just gotten too weak and can't help me care for him. I am so afraid he will fall and hurt himself. I am so worn out trying to care for him myself. I have to bathe him and remind him to eat; sometimes, I've had to feed him myself. or he won't eat. He can be so forgetful," Given this information, there are two options that Mrs. McClelland is considering - 1. Hire an in-home nurse to care for her husband. 2. Place her husband in a nursing home. Write 200-250 words arguing for the option you think will be best. Use the discussion prompts to guide the content for your initial post. Then, respond to at least two of your peers' posts. Discussion Prompts - You are Mr. McClelland's nurse. You are tasked with providing the information for both assisted health care options. Based on your assessment o Mr. McClelland's symptoms and his wife's concerns, draft a response to help them make the best decision for their situation. - Find at least one resource to support your argument. Be sure to use APA (7th ed) when citing this resource. - Additionally, share your opinion about which option you believe is the best for Mr. and Mrs. McClelland's situation, and explain why. When a college won the badminton championship, the Student Congress sold championship memorabilia. They set up a booth in the Student Center and sold championship sweatshirts, T-shirts, and caps. The sweatshirts sold for $26, the T-shirts for $12, and the caps for $8. The total number of these items was 190, and if all were sold then the Student Congress would receive $3016. At the end of the first day, they were pleased to learn they had sold three fourths of the sweatshirts, half of the T-shirts, and a fourth of the caps for a total of 101 items. Determine how many of each item they started with. Prepare journal entries for the following selected transactions of the Eastern Kidney Association, which uses the restricted fund method and has an operating fund, a capital fund and an endowment fund: - Pledges totaling $325,000 were received of which $65,000 applies to the operations of the following year. It is estimated that 3% of the pledges will be uncollectible. - The association purchased office equipment at a cost of $5,100. - Pledges of $285,000 were collected and pledges totaling $3,750 were written off as uncollectible. - Air time with a value of $7,200 was donated by a local radio station. - Interest and dividends received were $13,700 on endowment fund investments. Endowment fund earnings are unrestricted. - Depreciation for the year amounted to $35,600. The plant nutrition and mineral deficiency experiment studies the effects of certain mineral deficiencies in plants. True False 3. For n 1, assume X; exp(A), 1 i n, are n independent random ~ variables.(a) What is the distribution of AX, 1 in?(b) What is the distribution of T where T = X?(c) Show that the distribution of XT is free of A. What is it?(d) Construct a two-sided confidence interval for A which is based on T.(e) Suppose a sample of size N = 5 was conducted. The sampled values turned out to be 5.35, 5.52, 5.48, 5.38 and 5.40. Construct a 95-percent confidence interval for A based on T.