Tiago makes three models of camera lens. Its product mix and contribution margin per unit follow:


Percentage of Unit sales Contribution Margin per unit
Lens A 25 % $ 38
Lens B 40 30
Lens C

35 43


Required:
1. Determine the weighted-average contribution margin per unit. (Round your intermediate calculations and final answer to 2 decimal places.)


2.
Determine the number of units of each product that Tiago must sell to break even if fixed costs are $187,000. (Use Weighted average contribution margin as calculated in Requirement 1. Round your answers to the nearest whole number.)



3. Determine how many units of each product must be sold to generate a profit of $73,000. (Use Weighted average contribution margin as calculated in Requirement 1. Round your answers to the nearestwhole number.)

Answers

Answer 1

Answer:

Tiago

1. Weighted-average contribution margin per unit:

              Weighted-Average

              Contribution margin

                        per unit

Lens A            $9.5

Lens B            12.0

Lens C            15.05

2.  Break-even point (units) for each = Fixed cost/Contribution margin per unit

= Lens A = 4,921 units

Lens B = 6,233 units

Lens C = 4,349 units

3. Units to generate a profit target:  = (FC+ Target Profit)/Contribution per unit

Lens A = 6,842 units

Lens B = 8,667 units

Lens C = 6,047 units

Explanation:

a) Data and Calculations

              Percentage of      Contribution        Weighted-Average

                 Unit sales        Margin per unit      Contribution margin per unit

Lens A            25 %                $ 38                          $9.5

Lens B            40                       30                           12.0

Lens C            35                       43                            15.05

Fixed Costs of $187,000:

Lens A = 25% of $187,000 = $46,750

Lens B = 40% of $187,000 = $74,800

Lens C = 35% of $187,000 = $65,450

Break-even point (units) for each = Fixed cost/Contribution margin per unit

= Lens A = $46,750/$9.5 = 4,921 units

Lens B = $74,800/$12 = 6,233 units

Lens C = $65,450/$15.05 = 4,349 units

Profit of $73,000

Lens A = 25% of $73,000 = $18,250

Lens B = 40% of $73,000 = $29,200

Lens C = 35% of $73,000 = $25,550

Units to generate a profit target:  = (FC+ Target Profit)/Contribution per unit

Lens A =  ($46,750 + $18,250)/$9.5 = 6,842 units

Lens B = ($74,800 + $29,200)/$12 = 8,667 units

Lens C = ($65,450 + $25,550)/$15.05 = 6,047 units


Related Questions

what is the difference between a reciewable practice and criminal
conduct under the competition act

Answers

The main difference between a reviewable practice and criminal conduct under the Competition Act is the severity and legality of the actions involved

A reviewable practice under the Competition Act refers to a business conduct or practice that may raise concerns about anti-competitive behavior, but does not necessarily violate the law. The Competition Bureau may investigate and potentially challenge the practice through legal action, but it does not result in criminal charges.

On the other hand, criminal conduct under the Competition Act refers to a violation of the law that is considered a criminal offense. This may include practices such as price-fixing, bid-rigging, or deceptive marketing practices. Criminal conduct can result in significant fines and even imprisonment for individuals found guilty of the offense.

In summary, reviewable practices are non-criminal violations of the Competition Act that may be subject to legal action, while criminal conduct involves serious violations of the law that carry criminal penalties.

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Troy Juth wants to purchase new dive equipment for Underwater Connection, his retail store in Colorado Springs. He was offered a $63,000 loan at 8.5% for 24 months. What is his monthly payment by table lookup? (Use Table 14.2)

Note: Round your answer to the nearest cent.

Answers

If he was offered a $63,000 loan at 8.5% for 24 months. His monthly payment by table lookup is :  $3071.

What is monthly payment?

Monthly payment can be defined as the amount a person received on a monthly basis.

First step is to convert the month to  year

Month to year = 24 / 12

Month to year = 2 years

Second step is to find the interest using this formula

I = P × R×T

Where:

I = Interest

P = Principal

R = rate

T = time

Hence

I = 63,000 × 2 × 8.5%

I = 10,710

So,

P+ I = 63,000 + 10,710

P+I = 73,710

Now let find the monthly payment:

Monthly payment = 73,710 / 24 months

Monthly payment = $3,071.25.

Monthly payment = $3,071 (Approximately)

Therefore the monthly payment is the amount of $3071

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The accompanying graphs illustrate an initial equilibrium for the economy. Suppose that oil prices increase temporarily.

Use the graphs to show the new positions of aggregate demand (AD), short-run aggregate supply (SRAS), and long-run aggregate supply (LRAS) in both the short-run and the long-run, as well as the short-run (ESR) and long-run (ELR) equilibria resulting from this change. Then answer what happens to the price level and GDP.

Answers

In response to the temporary increase in oil prices, the short-run equilibrium experiences a higher price level and lower GDP, while the long-run equilibrium sees a higher price level and unchanged GDP.

In the short-run, the AD curve shifts leftward due to the increase in oil prices. This is because higher oil prices increase production costs for firms, leading to reduced consumption and investment spending by households and businesses.

As AD shifts leftward, it intersects with the SRAS curve at a new short-run equilibrium (ESR). At this new equilibrium, the price level increases while GDP decreases compared to the initial equilibrium.

In the long-run, the SRAS curve adjusts to the higher oil prices as firms gradually reduce production and adjust their input costs. This adjustment reflects the fact that higher oil prices affect the overall cost structure of the economy.

As the SRAS curve shifts leftward, it eventually intersects with the LRAS curve at a new long-run equilibrium (ELR). At this equilibrium, the price level is higher than the initial equilibrium due to the higher oil prices. However, GDP returns to its potential level determined by the LRAS curve.

Therefore, in response to the temporary increase in oil prices, both the price level and GDP initially decrease in the short-run but eventually stabilize in the long-run, with a higher price level and unchanged GDP compared to the initial equilibrium.

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True/False Questions. Each question carries 4 marks. Please write your answer in Section B in the Answer
Sheet.
1. Evaluating operations by comparing actual results to budgeted results is a part of the controlling
responsibility of management.

Answers

\(\large\rm\color{Yellow}Answer:\)

Evaluating operations by comparing actual results to budgeted results is a part of the controlling responsibility of management.

True

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Ông Nguyễn Văn Thịnh, hiện là hiệu trưởng Trường THPT Nguyễn Gia Thiều, TP Hồ Chí Minh. Ông Thịnh có số tiền 500 triệu đồng, ông Thịnh đem đi đầu tư vào công ty cổ phần Thịnh Long Phát. Với phần vốn góp này ông Thịnh được bầu vào HĐQT và giữ chức Chủ tịch HĐQT. Theo anh chị: Ông Thịnh có được đầu tư vào công ty Thịnh Long Phát không. Vì sao? Việc giữ chức danh Chủ tịch HĐQT của công ty là đúng hay sai. Vì sao?

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Answer:

ifuhfflkfoifknweknffdsuncjdcnsdncsdncjunasjcnajsncjasn

Explanation:

anchijdcnhcnUIcfuidshcnld cdusiahnc

Define Interpersonal Intelligence.

Answers

Answer:

Interpersonal intelligence is a concept introduced by Howard Gardner as part of his theory of multiple intelligences. It refers to the ability to understand and interact effectively with other people. People who possess interpersonal intelligence are skilled at recognizing and understanding the emotions, motivations, and intentions of others. They are also able to communicate effectively and build strong relationships with others.

Explanation:

Listening, social intelligence, and effective communication are all elements of interpersonal intelligence. Effective leaders, teachers, and counsellors are frequently those with good interpersonal intelligence. They are capable of building a solid connection with others and earn their trust and respect. Emotional intelligence, which is increasingly acknowledged as a key component of both personal and professional success, includes interpersonal intelligence.

The capacity to comprehend and work well with others is referred to as interpersonal intelligence. Effective verbal and nonverbal communication, the capacity to recognize individual differences, and sensitivity to others' moods and temperaments.

How does one define intrapersonal intelligence?

Intrapersonal intelligence is the ability to reflect on oneself, to be aware of one's own strengths and limitations, feelings, and mental processes—all of which go to make up one's own self-knowledge.

What role does interpersonal intelligence play?

Being more interpersonally intelligent can help you communicate with others more effectively. It might enable you to make more sincere acquaintances or turn out to be a reliable source of emotional stability and support.

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how will you react to the following destroying or removing information that could hurt your company if it fell into the wrong hands.

Answers

I will say it is crucial to prioritize ethical behavior and transparency. Instead of destroying or removing information, we should focus on implementing robust security measures to safeguard sensitive data.

How can we protect sensitive information from unauthorized access?

Protecting sensitive information from unauthorized access is essential for companies to maintain trust with their stakeholders. Instead of resorting to destroying or removing information, it is more beneficial to invest in robust security measures.

By implementing strong encryption, access controls, and regular security audits, we will significantly reduce the risk of sensitive data falling into the wrong hands. Also, fostering a culture of responsible data handling and training employees on best security practices can further enhance the overall protection of company information.

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What basic economic question is addressed in the press release?

Answers

Answer:

for whom to produce

Explanation:

for whom to produce

What amount must be set aside now to generate payments of $30,000 at the beginning of each year for the next 11 years if money is worth 5.95%, compounded annually? (Round your answer to the nearest cent.)

Answers

The amount that must be set aside in the present, to generate payments of $30, 000 for the next 11 years is  $251,326.61

How to find the amount to set aside?

The $30, 000 generated each year is an annuity which means that the amount to be set aside today is the present value of the annuity.

Because the payments come at the beginning of the year, this is an annuity due which means that we are looking for the present value of an annuity due.

This present value can be found as:

= Annuity amount x Present value of annuity due factor, 11 years, 5.95%

= 30, 000 x 8.38

= $251,326.61

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Which of the following statements is true with respect to a company's control
environment? (Check all that apply.)
A. One of the greatest control strengths is the dishonesty of
employees; one of the greatest control weaknesses is the honesty
of employees.
B. Management should assign authority and responsibility for goals
and objectives to departments and individuals and hold them
accountable for achieving them.
C. An involved board of directors represents shareholders and
provides an independent review of management that acts as a
check and balance on their actions.
4
D. An overly complex or unclear organizational structure is not an
indication of possible serious problems in an organization.
Submit

Answers

Answer:

b

Explanation:

The main objective of an organisation is to achieve organisation goal.For the organisation goal to be achieved,the organisation must have passed through the objectives of management which are planning,organising,controlling and controlling.A good proper planning by an organisation is to give thier employee thier role in achieving organisation goal,control the staffs when needed, when things needs to be controlled.lack of planning might lead to the failure of the organisation goal.

Good Economy vs. Bad Economy:
During which economy will you find the best loan rates?

Answers

Answer:

Bad Economy

Explanation:

Lower interest rates

what is economics, and how can you benefit from understanding basic economic concepts?

Answers

Answer:

Economics is the study of money, finance etc.

Explanation:

At the most basic level, economics attempts to explain how and why we make the purchasing choices we do. Four key economic concepts—scarcity, supply and demand, costs and benefits, and incentives—can help explain many decisions that humans make.

Kate was turned down for a job because of a bad credit report. The creditor is required to give her the name of the credit bureau that supplied the report, according to
the:
Fair Credit Reporting Act.
Fair Credit Billing Act.
Truth in Lending Law.
Equal Credit Opportunity Act

Answers

The creditor is required to give Kate the name of the credit bureau that supplied the report under the Fair Credit Reporting Act (FCRA). The FCRA is a federal law that regulates the collection, use, and disclosure of consumer credit information. Under the FCRA, creditors are required to provide consumers with a copy of their credit report upon request. They are also required to provide consumers with the name and address of each credit bureau that has provided them with a report within the past two years.

The other laws you mentioned are also important, but they do not specifically address the issue of providing consumers with the name of the credit bureau that supplied their report. The Fair Credit Billing Act (FCBA) regulates the billing practices of creditors and credit card companies. The Truth in Lending Law (TILA) requires lenders to disclose certain information to borrowers, such as the annual percentage rate (APR) and the total amount of interest that will be charged on a loan. The Equal Credit Opportunity Act (ECOA) prohibits creditors from discriminating against borrowers on the basis of race, color, religion, national origin, sex, marital status, age, or because they receive income from a public assistance program.

In previous eras, it was almost impossible for women and minorities in the United States to get loans from banks and other financial institutions. Which of these was created to help eliminate this discrimination?

A.
Internal Revenue Service (IRS)

B.
Fair Credit Reporting Act (FCA)

C.
Factual Credit Reward Act (FCRA)

D.
Equal Credit Opportunity Act (ECOA)

Answers

The organization that helped eliminate discrimination in loans was D. Equal Credit Opportunity Act (ECOA).

What is the Equal Credit Opportunity Act (ECOA)?

The Equal Credit Opportunity Act (ECOA) was founded to support the termination of discrimination against minority groups and women when intent on acquiring loans from money-lending firms and banks.

Established in 1974, this act restricts bigoted practices in credit granting dependent upon factors such as racial identity, nationality, faith, sex, married status, seniority, and income which arises from public benefit programs. As a result, loan providers must assign all candidates with an equitable chance to gain access to financial aid, unmindful of their distinct physical features.

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marketers define a as any physical good, service, or idea that satisfies a want or need. group of answer choices prototype product concept copyright

Answers

A product is any good, service, or idea that can be offered to a market in order to meet a desire or need. A product is an item that meets the needs or desires of the consumer.

Products can be tangible (goods) or intangible (services) (services, ideas or experiences). Typical product-related marketing decisions: Product design consists of features and quality consumer. A product is an item that is for sale. A product can be either a service or a physical item. It can be physical, virtual, or cyber. Every market product has a cost, and every product has a price. The price that can be charged is determined by the market, the quality, the marketing, and the targeted segment.

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1B) Akwamba made this statement ‘organisations cannot be successful if managers fail to pay attention to the forces in the external environment’. Do you agree or not? Justify using practical examples (9 marks)

Answers

Answer:

I agree

Explanation:

One needs to pay attention

example firms based on technology will be at risk when other competitors upgrade.

What is the Consumer Price Index​ (CPI)? How is it supposed to be related to​ inflation?

Answers

Explanation:

The Consumer Price Index (CPI) is a measure of the average change over time in the prices paid by urban consumers for a basket of goods and services. The CPI is used as a gauge of inflation, which is the rate at which the general level of prices for goods and services is rising, and the purchasing power of currency is falling.

The CPI is calculated by taking a fixed basket of goods and services that are commonly purchased by households, and tracking the prices of these items over time. The CPI reflects the change in the cost of living for consumers, and is often used as a reference point for wage increases, social security benefits, and other economic indicators.

In general, as the CPI increases, inflation is said to be rising, because it indicates that the prices of goods and services are increasing. Conversely, if the CPI decreases, it is an indication that inflation is decreasing, which means that prices are falling. The Federal Reserve and other policymakers use the CPI and other inflation measures to guide decisions about monetary policy, including setting interest rates and adjusting the money supply, in order to keep inflation within an acceptable range.

Every day, your boss participates in a conference call from 1:00 PM to 2:00 PM. You know this, and today, instead of returning from lunch at 1:00, you decide to extend your lunch until 1:45. This is an example of

Answers

An example of Shirkingis when an employee decide to extend their lunch until 1:45 instead of 1:00 becaujse of his boss participation in a conference call.

What is called Shirking?

A shirk essentially means the act of avoiding or getting out of doing something that should be done.

Hence, when an employee decide to extend their lunch until 1:45 instead of 1:00 because of his boss participation in a conference call is an example of Shirking because he need to help his boss.

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ABC Testing Prep provides tests preparation courses for the Certified Public Account (CPA) examination. It offers three different prep courses- One-week review, One-month program and Three-month course. The results of a recent CPA exam are provided in an Excel document (Section A). There are also the results of the last three CPA exams (Section B). Use a 0.05 significant level and state the null and alternate hypotheses in each case.
a. Is there a difference between the means of the three courses for the time spent after graduation before taking the CPA Exam?
b. Test whether there is a difference in the population means for the time spent after graduation before taking the CPA exam.
c. Does it matter which course you take depending on the time you take the exam after graduation?

Answers

a. Null Hypothesis: No variance in the means of all three courses is present when evaluating the time period taken after graduation to complete the CPA Exam.

Thde testing of hypothesis

Alternate Hypothesis: Notable disparities exist between the means of all three courses concerning the time frame taken after graduation for taking the CPA Exam.

b. Null Hypothesis: There are no disparities observed among population means regarding the amount of time spent after college graduation prior to taking the CPA Exam.

Alternate Hypothesis: Unevenness can be noticed and distinguished amongst population means concerning the period taken after graduating before tackling the CPA Exam.

c. Null Hypothesis: The course chosen has no effect on the amount of time required to finish the CPA Exam following one's education.

Alternate Hypothesis: The course elected considerably impacts the duration taken to accomplish the CPA Exam after graduating school.

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Accounting and subsequently violates the covenant not to complete, what equitable remedy is available to big three accounting inc

Answers

Injunction equitable remedy is available to Big Three Accounting, Inc. Thus option D is correct.

What is Accounting?

Accounting is the act of documenting a business's monetary operations. All transactions are compiled, examined, and reported to factor in making, regulatory bodies, and tax collection organizations as part of the accounting cycle.

A lawsuit for an injunction is brought to court when someone infringes any contract clause relating to not competing. An equitable relief is where a court directs a party to carry out a certain act or desist from doing so. Therefore, option D is the correct option.

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After passing his CPA exam, Mohammad is hired by Big Three Accounting, Inc. Part of his contract includes a covenant not to compete. If, after working for three years, Mohammad retires from Big Three Accounting and subsequently violates the covenant not to compete, what equitable remedy is available to Big Three Accounting, Inc.?

a. Rescission O b. Specific Performance O c. Reformation O d. Injunction

ose purchased a vehicle for business and personal use. In 2020, he used the vehicle 10,500 miles (80% of total) for business and calculated his vehicle expenses using the standard mileage rate (mileage was incurred ratably throughout the year). He paid $850 in interest and $85 in property taxes on the car. Required: Calculate the total business deduction related to the car. (Round your final answers to nearest whole dollar amount.)

Answers

Answer:

$6,366

Explanation:

Calculation for the total business deduction related to the car:

Total business deduction=($10,500x .535) + $850(.80) + $85(.80)

Total business deduction=$5,618+$680+$68

Total business deduction=$6,366

Therefore the total business deduction related to the car is $6,366

Smathers Corp. stock has a beta of .89. The market risk premium is 7.20 percent and the risk-free rate is 2.93 percent annually. What is the company's cost of equity

Answers

Answer: 9.31%

Explanation:

Given: Smathers Corp. stock has a beta of 0.89.

⇒ Beta = 0.89

Risk-free rate = 2.93 percent

Market risk premium = 7.20 percent

Formula: Cost of Equity = [ Risk free rate + (Beta) × ( Market risk premium) ]

Substitute all values, we get

Cost of Equity =  [ 2.9 + (0.89) × ( 7.20) ]%

= [2.9+6.41]%

= 9.31%

Hence, the company's cost of equity is 9.31%.

1 typewritten reviews of a Business Management, or Marketing
Article of the students choosing that appeared in the required Online
readings, You may also select articles from the New York Times.
The articles due on the assign due date. The News Article Review must
be printed out and attached to the student’s Typewritten review in Pdf.
The review must summarize the article in the student’s own words and
discuss how the subject matter of the News Article Review relates to
topics covered in the course.

THE ARTICLE SHOULD NOT BE
MORE THAN 14 DAYS OLD AND MUST BE RETRIVED FROM A
BUSINESS, OR MARKETING JOURNAL PUBLICATION

Answers

Explanation:

Title: "Digital Marketing Strategies for Small Businesses: A Case Study"

Article Source: Harvard Business Review

Summary:

The article "Digital Marketing Strategies for Small Businesses: A Case Study" discusses how small businesses can effectively utilize digital marketing strategies to compete in today's highly competitive business landscape. The case study presented in the article focuses on a small boutique clothing store that implemented various digital marketing tactics to increase their online visibility and drive more sales.

The article highlights the importance of having a strong online presence for small businesses, as consumers increasingly rely on digital channels to discover and purchase products and services. The case study outlines the steps taken by the boutique store, including optimizing their website for search engines, creating engaging social media content, and implementing email marketing campaigns to engage with customers.

The article also emphasizes the need for small businesses to adapt their digital marketing strategies based on changing consumer behaviors and market trends. For example, the boutique store in the case study shifted their focus to social media advertising when they noticed that their target audience was spending more time on social media platforms.

Relation to Course Topics:

The article aligns with several topics covered in the Business Management or Marketing course. It highlights the importance of digital marketing for small businesses and the need to adapt strategies to changing consumer behaviors, which are key concepts in modern marketing. The case study also provides practical examples of how small businesses can implement digital marketing tactics, such as search engine optimization, social media marketing, and email marketing, which are commonly covered in marketing courses.

The article also emphasizes the significance of understanding consumer behavior and market trends, which are important considerations in business management. It underscores the need for small businesses to continually assess and adjust their marketing strategies to remain competitive in the ever-evolving digital landscape.

Overall, the article provides a relevant and practical case study that showcases the application of digital marketing strategies for small businesses, making it a valuable resource for students studying business management or marketing.

Review:

The "Digital Marketing Strategies for Small Businesses: A Case Study" article is a well-written and informative piece that provides practical insights into how small businesses can effectively leverage digital marketing strategies. The case study presented in the article is relevant and relatable, making it easy to understand the challenges faced by small businesses in the digital marketing realm.

The article is concise, yet comprehensive, covering key concepts such as search engine optimization, social media marketing, and email marketing in a clear and understandable manner. The use of a real-life case study adds credibility and practicality to the article, making it more engaging for readers.

The author's writing style is engaging and easy to follow, with a good balance of theoretical concepts and practical examples. The article is well-structured, with clear headings and subheadings that make it easy to navigate and locate specific information.

One potential improvement could be the inclusion of more recent data or statistics to support the author's points and provide additional evidence of the effectiveness of the digital marketing strategies discussed. However, overall, the article is a valuable resource for students studying business management or marketing, as it provides relevant and practical insights into how small businesses can navigate the digital marketing landscape to achieve their business goals.

In conclusion, the "Digital Marketing Strategies for Small Businesses: A Case Study" article is a recommended read for students studying business management or marketing. It offers valuable insights into the challenges and opportunities of digital marketing for small businesses and provides practical examples that can be applied in real-world business settings. The article's alignment with course topics and its clear and engaging writing style make it a useful resource for students looking to deepen their understanding of digital marketing strategies.

What is demand? In your own word

Answers

Answer:

Explanation:

Demand in business is the desire of consumers to purchase goods and services at the given prices.

When u demand u want someone thing to happen no matter wat

Noor withdrew $1,000 cash from the business.​

Answers

Answer:

i dont get it

Explanation:

Is this a question???

YO IK ITS WEIRD TO ASK ON HERE BUT DOES ANYONE KNOW HOW TO FIND A THAT GOES TO THE SAME SCHOOL AS I DO. LIKE HOW DO I FIND THEM ON CAMPUS?!

Answers

Answer:

Well, if you see that they are college level you can ask what college they go to. there's really no other way.

Explanation:

Abbott, Inc., plans to issue $500,000 of ten percent bonds that will pay interest semiannually and mature in five years. Assume that the effective interest rate is 12 percent per year compounded semiannually. Calculate the selling price of the bonds. Round answers to the nearest whole number.

Answers

Answer:

$463,202.25

Explanation:

The calculation of the selling price of the bond is given below:

The selling price of the bonds is

= Present value of interest + Present value of maturity

where,

In semi-annually basis , the rate of interest would be divided by 2 and the time period would be double

So, The Present value of interest equals to

= $500,000 × 5% × 7.36009

= $184,002.25

The 7.36009 represent PVIFA factor. Refer to the PVIFA table for the same  

And, the Present value of maturity is  

= $500,000 × 0.5584

= $279,200

So, the selling price of the bond is  

=  $184,002.25 +  $279,200

= $463,202.25

As defined in The New Rules, what is the art and science of ensuring that the words and phrases on your site, blog, and other online content are found by search engines and that, once found, your site is given the highest ranking possible in the natural search results?

Answers

Search engine optimization (SEO) is the artwork and science of getting pages to rank higher in search engines.

Because search is one of the most important ways in which people find out content material online, rating higher in search engines can lead to an increase in site visitors to a website.

What procedure do you use to make sure that your content material is website positioning optimized?

To optimize your content, use your target keyword at least as soon as in the first 100-150 phrases to indicate your subject early. Also, use your goal keyword and its editions naturally at some point of the content. You can locate your keyword's editions in the associated search area of search.

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The term "benchmarking" as it relates to the hotel industry refers to a line-by-line analysis of an operating statement, comparing metrics for hotels of similar size or profile

Answers

Answer:

The term "benchmarking" as it relates to the hotel industry refers to comparing metrics for hotels of similar size or profile.

Explanation:

a) Benchmarking is a process wherein a company's products, services, business processes, or performance metrics are compared with a “best in class” competitor.  The purpose of benchmarking is to enable organizations to make improvements by adapting specific best practices.  A retail shop's metrics can be compared with the leading retail shop in your area.  Given the deep insight gathered from benchmarking, this retail shop can decide to alter its line of products, the way it competes in the marketplace, or to undertake some improvements in her business processes.

There are four types of benchmarking, including internal, competitor, functional, and generic.  Internal benchmarking is limited to internal processes.  Competitor benchmarking compares one company's processes, products, or services to another.  Functional benchmarking compares one function of an entity to another entity's.  While generic benchmarking compares unrelated companies' processes or functions.

Tax-Sheltered Returns. Ashley Travis, of Harrisburg, Illinois is in the 25 percent marginal tax bracket and is considering the tax consequences of investing $2,000 at the end of each year for 30 Years in a tax-sheltered retirement account, assuming that the investment earns 8 percent annually.
(A) How much will Ashley's account total over 30 years if growth in the investment remains sheltered from taxes?
(B) How much will the account total if the investments are not sheltered from taxes (Hint: Use Appendix A-3 or the Garman/Forgue companion website)

Answers

Ashley's account will total approximately $19,570.09 after 30 years if growth in the investment remains sheltered from taxes, and the investments are not sheltered from taxes is $12,225.87.

To calculate the total amount in Ashley's account after 30 years if growth in the investment remains sheltered from taxes, we can use the formula for compound interest;

A = P × \((1+r)^{n}\)

Where; A = Total amount in the account after n years

P = Initial investment amount ($2,000)

r = Annual interest rate (8% or 0.08)

n = Number of years (30)

Plugging in the values, we get;

A = $2,000 × (1 + 0.08)³⁰

Now, we can calculate the value of A;

A = $2,000 × (1.08)³⁰ ≈ $19,570.09

So, Ashley's account will total approximately $19,570.09 after 30 years if growth in the investment remains sheltered from taxes.

To calculate the total amount in Ashley's account after 30 years if the investments are not sheltered from taxes, we need to account for the taxes on the investment returns. Since Ashley is in the 25% marginal tax bracket, she will pay taxes on the investment returns at a rate of 25%.

Let's, calculate the annual compounded interest on the investment without considering taxes;

Annual interest without taxes = P × r

Annual interest without taxes = $2,000 × 0.08 = $160

Calculate the taxes on the annual interest at a rate of 25%:

Taxes on annual interest = Annual interest without taxes × Tax rate

Taxes on annual interest = $160 × 0.25 = $40

Therefore, Net annual interest = Annual interest without taxes - Taxes on annual interest

Net annual interest = $160 - $40 = $120

Calculate the total amount in the account after 30 years with taxes using the net annual interest;

Total amount with taxes =\((P+ Net annualinterest)^{n}\)

Total amount with taxes = ($2,000 + $120)³⁰

Using a calculator, we can calculate the value of the total amount with taxes;

Total amount with taxes = ($2,000 + $120)³⁰ ≈ $12,225.87

So, Ashley's account will total approximately $12,225.87 after 30 years if the investments are not sheltered from taxes.

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