Christiansen Corporation uses an activity-based costing system with the following three activity cost pools: Activity Cost Pool Total Activity Fabrication 70,000 machine-hours Order Processing 500 orders Other Not applicable The Other activity cost pool is used to accumulate costs of idle capacity and organization-sustaining costs. The company has provided the following data concerning its costs: Wages and Salaries $420,000 Depreciation 160,000 Occupancy 200,000 Total $780,000 The distribution of resource consumption across activity cost pools is given below: Activity Cost Pools Fabrication Order Processing Other Total Wages and Salaries 60% 20% 20% 100% Depreciation 5% 60% 35% 100% Occupancy 25% 50% 25% 100%
The activity rate for the Order Processing activity cost pool is closest to:_______.
A. $312 per order
B. $676 per order
C. $780 per order
D. $560 per order

Answers

Answer 1

Answer:

D. $560 per order

Explanation:

For computing the activity rate first determine the total allocation cost which is shown below:

The Total allocation cost is

= Wages & salaries + depreciation + occupancy

= $420,000 × 20% + $160,000 × 60% + $200,000 * 0.50

= $84,000  $96,000 + $$100,000

= $280,000

Now the activity rate is

= $280,000 ÷ 500 orders

= $560 per order

hence, the option D is correct


Related Questions

Give an example of a skills training and explain

Answers

Answer:

Skills training is designed to provide employees with the targeted training they need to gain the knowledge and abilities necessary to fulfill the specific requirements of their job positions. some examples of skills training are:-

Adaptability. ...

Teamwork. ...

Creative Problem-Solving. ...

Time Management. ...

Conflict Management. ...

Positivity.

Determine the amount to be paid in full settlement of each of two invoices (a) and (b), assuming that credit for returns and allowances was received prior to payment and that all invoices were paid within the discount period. If required, round the answers to the nearest dollar. Merchandise Freight Paid by Seller Freight Terms Returns and Allowances a. $8,100 $500 FOB shipping point, 1/10, n/30 $1,700 b. 2,700 500 FOB destination, 2/10, n/30 800

Answers

Answer:

Amount to be paid in the full settlement:

a) Merchandise $8,100

   Freight-in        $500

   Returns        ($1,700)

   Discount          ($69) ($8,600 - 1,700)

  Full settlement $6,831

b) Merchandise $2,700

   Returns           ($800)

   Discount            ($38) ($2,700 - 800)

  Full settlement $1,862

Explanation:

Merchandise  Freight Paid         Freight Terms                         Returns &

                        by Seller                                                               Allowances

a. $8,100               $500       FOB shipping point, 1/10, n/30      $1,700

b.  2,700                 500        FOB destination, 2/10, n/30              800

Freight Terms:

a) FOB Shipping point, 1/10, n/30 means that the seller's legal liability for the goods ends at shipping point where responsibility moves to the buyer.  There is also a cash discount of 1% when the buyer pays within 10, but the net credit period is 30 days.  Usually, after the 30-day period, the sale attracts interest.

b) FOB Destination, 2/10, n/30 means that the seller's legal liability for the goods ends at the buyer's dock.  There is a cash discount of 2% to encourage payment within 10 days, but the credit period expires after 30 days.

12. Paid Office Station Co. for part of the debt incurred on April 5, $1,200. 12. Provided services on account, $4,200.​

Answers

1. Paid Office Station Co. for part of the debt incurred on April 5, $1,200.

Debit: Accounts Payable - Office Station Co.$1,200

Credit: Cash $1,200

2. Provided services on account, $4,200.

Debit: Accounts Receivable $4,200

Credit: Service Revenue  $4,200

To pay off the remaining balance owing to Office Station Co., a debit is sent to the accounts payable account. To account for the cash outflow, the Cash account is credited. This journal entry records the settlement of a portion of the debt incurred on April 5 with Office Station Co.

The acknowledgment of revenue for services rendered to a client on the account is represented by this journal entry. To reflect the increase in the amount due by the client, the Accounts Receivable account is debited.

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The complete question is probably

Write journal entries

12. Paid Office Station Co. for part of the debt incurred on April 5, $1,200. 12. Provided services on account, $4,200.​

Which type of credit is used to lease a building?

Answers

Answer:

service credit

Explanation:

What is your diagnosis of the situation at FAVI?

Answers

Answer:

Explanation:

FAvI is a small automotive parts manufacturer in Hallencourt, France. In addition to other products, it is the European leader in the production of key components for gearboxes (manual transmissions) in such cars as Renault, Peugeot, Citroen, Fiat, Opel, Audi, volvo, and volkswagen. Employing about 400 people, this société anonyme

this group of user of accounting information invested resources to the company with hopes of earning acceptable returns

Answers

Explanation:

sorry you question is not fully stated

What is profitability

Answers

Answer:

Profitability is a measure of a company’s ability to generate earnings or profits over a specific period. It is calculated by taking the company’s net income and dividing it by its revenue. A company’s profitability is important because it indicates how well it is managing its resources and generating returns for its shareholders. A high profitability ratio is generally considered a positive sign, while a low profitability ratio may suggest that the company is not using its resources effectively.

Explanation:

Hope this helps.

Financial aid letters show your aid and costs of attendance for _____.

Answers

Financial aid letters show your aid and costs of attendance for an academic year.

What is a financial aid letter?

This is a letter that a tertiary institution gives to a student to show the cost of their attendance at the college they are currently enrolled in.

The period covered in the letter is the academic year which means that the costs associated with two semesters of attending the university will be shown to the student.

These costs will include things like tuition fees, room and board fees, transportation and other miscellaneous costs.

The letter will also include all the financial aids that the student may receive including federal grants, college grants, state grants, and federal loan options that a person may be eligible for.

In conclusion, financial aid letters show the costs of attendance in an academic year and the aid that comes with it.

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6. According to the efficient market hypothesis
b)
c)
d)
Stock prices reflect all available information
Today's stock price incorporates the past history of prices
Today's stock price is the best predictor of tomorrow's stock price
All of the above

Answers

According to the efficient market hypothesis, today's stock price incorporates past history and is the best predictor

The stock price is the cost to purchase a corporation's stock share. Both an asset's inherent value and market expectations have an impact on a stock's market value. Typically, investors utilize technical and fundamental research to make short-term predictions about stock values. The effective market hypothesis states that shares are traded at fair value, prohibiting investors from selecting a cheap stock now to receive a future premium.

The stock price reflects the known information, which will be correlated with the future price. Thus, it would be able to forecast the effective future price of the stock. The stock price estimation will take into account all available information under the strong form of the efficient market hypothesis.  The information available in the past would also be useful in predicting past and present stock prices.

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Jessie owns a company that makes specialized dog products. Right now, Jessie's
company has a dog brush product line and a dog shampoo product line. His company
produces and sells four different dog brushes and five different dog shampoos. What
is the product width and the product length of Jessie's company?

width: 9, length: 2
width: 5, length: 4
width: 2, length: 9
width: 2, length: 19

Answers

The item width and length for Jessie's business are 2 and 9, respectively.

What else do you mean by the product length and width?

Length represents the overall amount of products the company offers, while width represents the variety of product lines.

The number of product lines that the company carries is referred to as the width of a product offerings. a line. The total amount of components in the product mix is referred to as the duration of the product mix. A total number of goods in a company's product mix is referred to as length. Think of a car manufacturer with two automobile product lines as an illustration (3-series and 5-series). There are three different car kinds for each product line series. The company's product length in this instance would be six.

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Maria's changes to the department only resulted in temporary changes in behavior. This is best explained by which of the following terms?

Maslow's hierarchy of needs

herzbergs two-factor theory

equity theory

the Hawthorne effect

expectancy theory​

Answers

The statement "Maria's changes to the department only resulted in temporary changes in behavior" is best explained by (B) Herzberg's two-factor theory.

What is Herzberg's two-factor theory?The two-factor theory proposed by Herzberg is one of the most widely used methods. According to this theory, job satisfaction and job discontent are two aspects that influence employee motivation. Although they may appear to be in opposition to one another, they function in a cycle. According to the research that supports this idea, certain job traits are linked to job satisfaction, whereas other job characteristics are linked to job unhappiness. Motivators contribute to job happiness, whereas elements related to hygiene reduce job dissatisfaction. Managers can use this principle in the current environment by giving their employees certain incentives to encourage the desired behaviors. Example: The department's modifications brought about by Maria only brief shifts in behavior.

So, it is given in the description that according to this theory, job satisfaction and job discontent are two aspects that influence employee motivation.

And we know that motivation and satisfaction are temporary.

Therefore, the statement "Maria's changes to the department only resulted in temporary changes in behavior" is best explained by (B) Herzberg's two-factor theory.

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The correct question is given below:
Maria's changes to the department only resulted in temporary changes in behavior. This is best explained by which of the following terms?

A. Maslow's hierarchy of needs

B. herzbergs two-factor theory

C. equity theory

D. the Hawthorne effect

E. expectancy theory​

Twenty-Nine Production Group wants to launch a new album by one of its artists. The album will be geared toward young adults. The production team is looking for ways to effectively market the album through its life cycle, and it wants your advice.

How would you brand, package, and label the product during the intro, growth, maturity, and decline stages of its life cycle?

Teacher Note:
In your response, ensure to include how you will brand, package and label the new album through each of its life cycle. Don't forget to review the lesson to help you out.

Introduction: The main goal here is to draw attention to the new product and create awareness of it.
Growth: In this stage the demand is growing and focuses on building a solid share, brand recognition, and brand loyalty.
Maturity: In this stage, the producer works to retain its market share and faces a lot of competition at this point. Sales begin to decline and they must decide if it is going to continue as is or make improvements.
Decline: In this stage, product sales drop significantly and demand goes down. Eventually, the product is discontinued.

Feel free to use the following sentence starters if you need help.

During the introduction stage, I would …
During the growth stage, I would …
During the maturity stage, I would …
During the decline stage, I would …

Answers

Answer:

During the introduction stage, I would focus on creating buzz and building awareness about the new album. I would brand it as a must-have for young adults, with a catchy and trendy name that appeals to the target market. The packaging should be eye-catching and include images that represent the style and genre of the music. I would use social media platforms and influencers to promote the album and encourage fans to share and talk about it.During the growth stage, I would focus on building brand recognition and loyalty. I would continue to use social media and influencers to create a community around the album and engage with fans. I would consider offering exclusive content or merchandise for fans who purchase the album. The packaging should also include branding elements that are recognizable and consistent with the album's theme and message.During the maturity stage, I would work to retain the album's market share and fend off competition. I would focus on expanding the reach of the album by collaborating with other artists or partnering with brands that appeal to young adults. The packaging should be updated with new designs and features to keep it fresh and appealing to fans. I would also consider releasing special editions or remastered versions of the album to keep fans interested.During the decline stage, I would focus on liquidating inventory and minimizing losses. I would offer discounts or bundle deals to incentivize fans to purchase the album before it is discontinued. The packaging should be streamlined and simple, with clear labeling that indicates that it is a discounted item. I would also use social media to communicate with fans and thank them for their support, while also encouraging them to check out other products or artists that the production group offers.


Which measure of prices includes all of the final goods and services in a nation's
output?

Answers

The GDP deflator measure of prices includes all of the final goods and services in a nation's output.

The implicit price deflator and GDP price deflator are other names for the GDP deflator. It will make it easier to gauge how much the pricing of various commodities and services produced inside an economy have changed. This is also used by economists to compare the real level of economic activity in one economy from one year to the next.

The quantity of goods created in an economy with the use of labor, equipment, and raw materials that are available for sale in the market to customers and contribute to the creation of profit is known as output.

The main quantitative indicator of economic activity is the gross domestic product. It is a measurement of the total market value of all finished goods and services produced within a nation's borders in a given year.

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The American Marketing Association Statement of Ethics identifies six key aspirational
ethical values, one of which is


Select one:
a. diversity.
b. integrity.
c. perseverance.
d. charity.
e. openness.

Answers

The correct answer is b integrity

Tang worked 52 hours last week. His hourly rate is $7.80. Tang’s gross pay for last week was $

Answers

Answer: $405.6

Explanation:

If Tang earns $7.80 per hour(Hourly rate) and works for 52 hours then his gross pay would be 405.6 dollars because 52*7.80 = 405.6.

all you need to do is multiply the horly rate by the number of hours worked

We are evaluating a project that costs $1.68 million, has a five-year life and no salvage value. Assume depreciation is straight-line to zero over the life of the project. Sales are projected at 82 000 units per year. Price per unit is $43.29, variable cost per unit is $22.18 and fixed costs are $623 000 per year. The tax rate is 34% and we require a 10% return on this project. What is the sensitivity of NPV to a 100-unit change in the sales figure?

Answers

The sensitivity of NPV to a 100-unit change in sales is -$0.20. This means that for every 100-unit increase in sales, the NPV of the project decreases by $0.20.

To calculate the sensitivity of NPV to a 100-unit change in sales, we need to calculate the NPV of the project at two different sales levels: 82,000 units and 82,100 units. The difference between the two NPV figures will tell us the sensitivity of NPV to a 100-unit change in sales.

First, let's calculate the annual cash flows for the project at 82,000 units:

Revenue = 82,000 x $43.29 = $3,548,780

Variable costs = 82,000 x $22.18 = $1,817,560

Fixed costs = $623,000

Depreciation = $1,680,000 / 5 = $336,000

Taxable income = $772,220

Taxes = $262,300 (34% x $772,220)

Net income = $509,920

Operating cash flow = $846,920 ($509,920 + $336,000)

Now, let's calculate the NPV of the project at 82,000 units:

Year 0: -$1,680,000

Year 1-5: $846,920 / (1 + 10%)^n, where n = year

NPV = -$1,680,000 + ($846,920 / 0.621) = $-423,338.18

Next, let's calculate the annual cash flows for the project at 82,100 units:

Revenue = 82,100 x $43.29 = $3,553,809

Variable costs = 82,100 x $22.18 = $1,820,758

Fixed costs = $623,000

Depreciation = $1,680,000 / 5 = $336,000

Taxable income = $772,051

Taxes = $262,514.34 (34% x $772,051)

Net income = $509,536.66

Operating cash flow = $845,536.66 ($509,536.66 + $336,000)

Now, let's calculate the NPV of the project at 82,100 units:

Year 0: -$1,680,000

Year 1-5: $845,536.66 / (1 + 10%)^n, where n = year

NPV = -$1,680,000 + ($845,536.66 / 0.621) = $-423,701.25

Finally, we can calculate the sensitivity of NPV to a 100-unit change in sales:

Sensitivity = (NPV at 82,100 units - NPV at 82,000 units) / (100 units x price per unit)

Sensitivity = ($-423,701.25 - $-423,338.18) / (100 x $43.29) = -$0.20

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Consider the market for orange juice. In this market, the supply curve is given by QS = 100PJ −20PO and the demand curve is given by QD = 1000−150PJ +100PC, where J denotes orange juice, O denotes Orange, and C denotes coffee.

Answers

The market for orange juice is in equilibrium when the quantity supplied is equal to the quantity demanded. We can find the equilibrium point by setting QS = QD and solving for the price of orange juice (PJ).

QS = 100PJ −20PO
QD = 1000−150PJ +100PC

Setting QS = QD, we get:
100PJ −20PO = 1000−150PJ +100PC

Solving for PJ, we get:
PJ = (1000 + 20PO - 100PC)/250

Therefore, the equilibrium price of orange juice (PJ) is dependent on the price of oranges (PO) and the price of coffee (PC).

Also, we can find the equilibrium quantity of orange juice by substituting the equilibrium price into either the supply or demand equation.

QS = 100PJ -20PO
QD = 1000 -150PJ +100PC

As the value of QS=QD, we can substitute either of the equation and find the value of Q.

What is one the greatest benefits of using a materials requirements planning system

Answers

One of the greatest benefits of using a materials requirements planning (MRP) system is improved inventory management. MRP allows companies to forecast demand for materials based on production schedules and sales orders, and plan for procurement of materials accordingly. This results in reduced inventory carrying costs, improved order fulfillment rates, and reduced waste and obsolescence of materials. MRP systems also help improve production planning and scheduling, as they allow for better coordination of resources and better management of lead times. This leads to improved efficiency and productivity, as well as improved customer satisfaction due to on-time deliveries.

what is the importance of understanding the subject of management for supporting a business owner of a company within a given economic sector?

Answers

Group goals can be accomplished with the aid of management, which arranges the production components, assembles and organizes the resources, and integrates the resources efficiently.

How significant a part does management play in an organization?

By assigning tasks that organization members complete, management's job is to help an organization achieve its purposes or goals. If Management makes sure that every activity is thoughtfully planned, the output of every worker will help the organization reach its objectives.

How crucial is it to study business organization and management?

It gives you the academic know-how and abilities to pursue opportunities for a global career and aids in the growth of your general business knowledge as well as your knowledge of particular industries like finance and human resources.

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On March 31. 2019, Home Decorating Pavilion received a bank statement showing a balance of $9,810. The balance in the firm's checkbook and Cash account on the same date was $10,276. The difference between the two balances is caused by the items listed below.
a. A $2,935 deposit made on March 30 does not appear on the bank statement.
b. Check 358 for $515 issued on March 29 and Check 359 for $1,710 published on March 30 have not yet been paid by the bank.
c. A credit memorandum shows that the bank has collected a $1,200 note receivable and interest of $120 for the firm.
d. A service charge of $31 appears on the bank statement.
e. A debit memorandum shows an NSF check for $555. The check was Issued by Dane Jarls, a credit customer.)
f. The firm's records indicate that Check 341 of March 1 was issued for $900 to pay the month's rent. However, the canceled check and the listing on the bank statement show that the actual amount of the check was $800.
g. The bank made an error by deducting a check for $590 issued by another business from the balance of Home Decorating Pavilion's account.
Required:
1. Prepare a bank reconciliation statement for the firm as of March 31, 2019.
2. Prepare a bank reconciliation statement for the firm as of March 31, 2019. (Enter all amounts as positive values.)

Answers

Answer:

Both requirements 1 and 2 are the same, but I guess one refers to a bank reconciliation statement and the other one to a cash account reconciliation.

Bank account reconciliation:

bank balance $9,810

+ deposits in transit $2,935

- outstanding checks 358 and 359 ($2,225)

+ check deducted by mistake $590

reconciled bank account $11,110

Cash account reconciliation:

Cash account balance $10,276

+ note and interest collected $1,320

- bank fees ($31)

- NSF check Dane Jarls ($555)

+ error on check 341 $100        

reconciled cash account $11,110

Question 4 of 25
One of the major positive effects of globalization is:
A. less economic competition between different countries.
B. businesses choosing to hire more workers in their own countries.
C. decreased environmental damage from burning fossil fuels.
O D. faster spread of technology and ideas around the world.
SUBMIT

Answers

One major positive effect of globalization is D. faster spread of technology and ideas around the world.

How has globalization led to the spread of technology ?

Globalization has led to the spread of technology in several ways. One of the main ways is through the increased movement of people, goods, and ideas across borders. This has led to the sharing of knowledge and expertise, making it easier for people in different countries to access and learn about new technologies.

Additionally, globalization has led to increased investment in research and development, which has allowed for the development of new technologies. This has been facilitated by the growth of international trade and the increase of multinational corporations that operate in multiple countries.

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When you gather primary or secondary data, whal part of the market information management process are you
participating in?
A Market positioning
B. Market research
C. Data analysis
D. Data mining

Answers

The answer you are looking for is B

5 eBook Preparing a consolidated income statement For the year ended December 31, 20Y2, the operating results of Paley Corporation and its wholly owned subsidiary, Sims Enterprises, are as follows: Paley Sims Corporation Enterprises Sales Cost of goods sold Gross profit Operating expenses Operating income Interest revenue Interest expense Net income Sales 3,200,000 (1,900,000) 1,300,000 (750,000) 550,000 20,000 Cost of goods sold Gross profit Operating expenses Operating income During 20Y2, Sims Enterprises sold and received payment of $80,000 for merchandise that was purchased by Paley Corporation. The merchandise sold to Paley cost Sims Enterprises $45,000. Paley Corporatio (nonaffiliated) company for $110,000. 570,000 a. Prepare a consolidated income statement for Paley Corporation and Subsidiary. Hint: Eliminate the effect of the intercompany sale. Paley Corporation and Subsidiary Consolidated Income Statement For the Year Ended December 31, 20Y2 Other revenue and expense: Interest revenue Interest expense Net income Print Item Check My Work 900,000 (550,000) 350,000 (125,000) 225,000 (15,000) 210,000 X All work saved. Email Instructor Sav​

Answers

The cost of goods sold ($1,900,000 + $45,000) is adjusted by the intercompany sale. the effect of the intercompany sale is eliminated in preparing the consolidated income statement.

Consolidated income statement is used to combine the financial statements of two or more parent company and their subsidiaries into a single financial statement. Therefore, the consolidated income statement for Paley Corporation and its wholly owned subsidiary, Sims Enterprises can be prepared as follows; Paley Corporation and Subsidiary Consolidated Income Statement For the Year Ended

December 31, 20Y2Sales $3,200,000Cost of goods sold ($1,900,000 + $45,000) 1,945,000 Gross profit $1,255,000

Operating expenses ($750,000 - $125,000) 625,000

Operating income $630,000Other revenue and expense:

Interest revenue $20,000Interest expense ($15,000 + $20,000) (35,000)Net income $615,000Note: The cost of goods sold ($1,900,000 + $45,000) is adjusted by the intercompany sale.

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What is a reason for corporations to use debt in capital financing?

Answers


Preserve company ownership

The main reason that companies choose to finance through debt rather than equity is to preserve company ownership. In equity financing, such as selling common and preferred shares, the investor retains an equity position in the business.

Chutney Channel is a small organization based in Canada that sells specialty condiments made from local ingredients to a wide array of customers around the global. Chutney Channel would be characterized as a(n) __________ organization.

Answers

Answer:

he

Explanation:

I

Chutney Channel is a small organization based in Canada that sells specialty condiments made from local ingredients to a wide array of customers around the global. Chutney Channel would be characterized as a multi-national organization or business.

What is a business?

A business can be referred to as an organization or enterprising entity that engages in professional, commercial or industrial activities. There are different types of businesses like sole proprietorships, partnerships, corporations, and more.

The businesses are basically work for profit motive. Businesses can be small-scale or large-scale. Some of the biggest businesses in the world are Amazon and Walmart.

There are different types of partners in a business. The persons who owns the shares of the company is known as shareholder.

Chutney Channel is a small organization based in Canada that sells specialty condiments made from local ingredients to a wide array of customers around the global. Chutney Channel would be characterized as a multi-national organization or business.

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Please Help soon
Reflect on how the money multiplier concept can be an important tool of both expansionary as well as contractionary monetary policy for any central bank such as the U.S. Federal Reserve Bank?

Answers

The money multiplier can be used as an expansionary and also an expansionary tool by a given government.

What is an expansionary tool?

As an expansionary tool, the money multiplier may be used to increase the amount of money supply that is in an economy. This would cause the interest rates to be low so that people would not have much benefits from saving their money.

As a contractionary tool

The money multiplier can be used to reduce the amount of money that is in circulation in a given economy. This would make people want to save more money in the bank because the interest rate is going to be raised.

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Hank, a calendar-year taxpayer, uses the cash method of accounting for his sole proprietorship. In late December, he performed $20,000 of legal services for a client. Hank typically requires his clients to pay his bills immediately upon receipt. Assume his marginal tax rate is 32 percent this year and will be 35 percent next year, and that he can earn an after-tax rate of return of 12 percent on his investments.

Answers

Explanation:

To analyze the tax implications and financial considerations for Hank, we need to evaluate two scenarios: (1) recognizing the income in the current year and (2) deferring the income to the following year.

Scenario 1: Recognizing the income in the current year

If Hank recognizes the $20,000 of legal service income in the current year, he will be subject to income tax at his marginal tax rate of 32 percent. This means he will owe $6,400 in taxes ($20,000 x 0.32). After paying the tax, he will have $13,600 ($20,000 - $6,400) available for investment.

Scenario 2: Deferring the income to the following year

If Hank chooses to defer the income to the following year, he won't have to pay tax on it in the current year. He can invest the full $20,000 and earn an after-tax rate of return of 12 percent. This will result in an investment return of $2,400 ($20,000 x 0.12).

Comparing the two scenarios, we can calculate the net benefit of deferring the income. The net benefit is the difference between the investment return in Scenario 2 and the taxes owed in Scenario 1. In this case, the net benefit is $2,400 - $6,400 = -$4,000.

Since the net benefit is negative, it would be financially disadvantageous for Hank to defer the income to the following year. Recognizing the income in the current year and paying the taxes allows him to invest the remaining amount immediately and potentially earn a higher after-tax return.

However, it's important to note that tax and investment decisions depend on various factors, and this analysis is based on the provided information. Consulting with a tax professional or financial advisor would be recommended for a comprehensive evaluation of Hank's specific situation.

Which of the following helps make the management process efficient?

Answers

Answer:

Explanation:

Efficient processes require constant monitoring and optimization to observe an increase. As the famous management consultant Peter Drucker said, “If you can't measure it, you can't manage it”. Any process you have should be measurable to take action and improve process efficiency.

Landon Jewelers uses the perpetual inventory system. On April​ 2, Landon sold merchandise with a cost of $3,500 for $7,000 to a customer on account with terms of 3​/15, ​n/30. The journal entry to record the cost of goods sold would​ be:
A.
Merchandise Inventory
3,500
Cost of Goods Sold
3,500
B.
Sales Revenue
3,500
Cost of Goods Sold
3,500
C.
Cost of Goods Sold
3,500
Merchandise Inventory
3,500
D.
Cost of Goods Sold
3,500
Accounts Receivable
3,500

Answers

Answer: C.

Cost of Goods Sold

3,500

Merchandise Inventory

3,500

Explanation:

A perpetual inventory system is a system thats uses records transactions that take place in real-time. Both the returns and the purchases are recorded immediately as they happen in the inventory account.

Under the perpetual inventory method, it should be noted that sales will be credited to the inventory while the purchases that are incurred will be debited to the inventory and it should be noted that the debit will be recorded in the account of the cost of goods sold.

Therefore based on the question, the journal entry to record the cost of goods sold would​ be:

Debit: Cost of goods sold $3500

Credit: Merchandise inventory $3500

Therefore, the correct option is C.

Free Cash Flow

100

Growth rate

2%

Tax Rate

1%

Cost of Capital

5%

Debt-to-total value

50%

Given the data in the above, what is the terminal value of the business (using the growing perpetuity formula)?

Answers

Answer:

Explanation:

Terminal value of business Formula = FCF (1+g)/(WACC- g)

Where:

FCF= current free cash flow = 100  

g= Growth rate = 2%  

WACC = Weighted average cost of capital = Cost of capital = 5%

Terminal Value of the business= FCF (1+g)/(WACC- g)

Terminal Value of the business= 100 (1+2%)/(5%- 2%)

Terminal Value of the business= 3,400

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