Ayala Inc. has conducted the following analysis related to its product lines, using a traditional costing system (volume-based) and an activity-based costing system. Both the traditional and the activity-based costing systems include direct materials and direct labor costs.

Products Sales Revenue Traditional ABC
Product 540X 198,200 54,440 45,520
Product 137Y 158,700 49,090 39,290
Product 249S 83,190 11,290 30,010

Required:
a. For each product line, compute operating income using the traditional costing system.
b. For each product line, compute operating income using the activity-based costing system

Solution :

a). Operating the income using traditional costing system

Products        Sales revenue($)           Traditional($)         Operating income($)

                             ( A )                                 ( B )                           ( A - B )

540X                   198,200                         54,440                       143,760

137Y                    158,700                         49,090                        109,610

249S                   83,190                            11,290                          71,900

b). Operating income using the activity-based costing system

Products        Sales revenue($)           Traditional($)       Operating income($)

                             ( A )                                 ( B )                           ( A - B )

540X                   198,200                         45,520                       152,680

137Y                    158,700                          39,290                        119,410

249S                   83,190                            30010                          53,180

Every three years, the Writers Guild of America renegotiates a Minimum Basic Agreement (MBA) with the Alliance of Motion Picture and Television Producers (AMPTP). The MBA includes agreements on basic compensation, salaries, royalties, etc., and ownership of original written material. In the fall of 2007, the Writers Guild and AMPTP were embroiled in an intense negotiation, mainly disagreeing on how writers are compensated for digital media work such as web series and online‑only content. The given payoff matrix contains the strategies and outcomes of each party in the negotiation. They could either compromise (C) or hold firm (HF) on their issues. If both parties hold firm, the Writers Guild will go on strike. The first number in each box is the Writers Guild's payoff and the second number is AMPTP's payoff. Assume that strategies are chosen independently and simultaneously.

AMPTP
Hold firm Compromise
Writers Guild Hold firm 0 , 0 10 , 3
Compromise 3 , 10 5 , 5

Required:
a. What are the Nash equilibria?
b. Writers Guild holds firm and AMPTP holds firm
c. Writers Guild compromises and AMPTP compromises
d. Writers Guild holds firm and AMPTP compromises
e. Writers Guild compromises and AMPTP holds firm

Before you started applying for college, a job recruiter offered you a full-time cashier position at a department store, earning an after-tax salary of $21,000 per year. However, you turn down this offer and attend your first year of college. The additional monetary cost of college to you, including tuition, supplies, and additional housing expenses, is $32,000. You decide to go to college, probably because:______.
A. You value a year of college at $22,000.B. You value a year id college of $34,000.C. You value a year of college less than $34,000.D. You value a year of college at more than $56,000.

Có tài liệu về tài sản cố định (TSCĐ) trong tháng 5/2021 của công ty B như sau:
Ngày 1/5 6/5 12/5 15/5 20/5 31/5
Số lượng TSCĐ (cái) 600 750 800 550 700 860
Tính số lượng TSCĐ bình quân của doanh nghiệp B trong tháng 5? Trong nửa đầu tháng 5 (từ ngày 1 đến ngày 15), trong nửa cuối tháng 5 (từ ngày 16 đến ngày 31), trong 15 ngày cuối tháng 5 (từ ngày 17 đến ngày 31)? Cho nhận xét sơ bộ về thực trạng sử dụng TSCĐ của công ty, từ đó đề xuất một số biện pháp sử dụng hiệu quả TSCĐ cho công ty?

ABC Corp. has a market capitalization of $300 million and a beta of 0.75. It has $75 million in outstanding debt and its debt beta is 0.20. The risk-free rate is 3% and the market risk-premium is 5%.

Required:
Calculate ABCâs unlevered cost of capital.

Computing net invoice amounts LO P1Compute the amount to be paid for each of the four separate invoices assuming that all invoices are paid within the discount period.Merchandise(gross) Terms Paymenta. $7,800 2/10, n/60 b. 24.200 1/15, EOM c. 80,600 1/10, n/30 d. 17,000 3/15, n/45

You just inherited a trust that will pay you $100,000 per year in perpetuity. However, the first payment will not occur for exactly five more years. Assuming a 10% annual interest rate, what is the value of this trust?

Use the selected data from Pinecrest Company's financial statements to answer the following question. 2018 2017 Cash $ 22,000 $ 14,000 Accounts receivable 42,000 16,000 Merchandise inventory 22,000 83,000 Prepaid expenses 23,000 18,000 Total current assets $109,000 $131,000 Total current liabilities $ 65,000 $ 72,000 Net credit sales 221,000 326,000 Cost of goods sold 168,000 299,000 Net cash flow from operating activities 16,000 29,000 Refer to the data for Pinecrest Company. The current ratio for 2018 is

why is that 0.8 in fractional form is 8/10​

recycling is primarily an example of an issue facing businesses today \
a. human resource
b. natural resource
c. ethical
d.social

a reward or benefit meant to encourage specific economic behavior is a

Medication is the most common treatment for seizure disorders.

Some of your senior employees have started changing important information in a new call script. Newer employees have noticed, and some have started doing the same. What would you do? Select all that apply.
A Allow the senior employees to go off script since they have more experience
B Practice using the new script during your weekday team meeting
C Discipline those who don't follow the script
D Give written warnings to the senior employees
E Require all of the newer employees attend additional training​

Forecast for July, using a 4-period weighted moving average. Assume the following weights: 0.4; 0.3; 0.2; and 0.1

Month Actual Demand
January 480
February 520
March 535
April 550
May 590
June 630

a. More than 0 but less than or equal to 500
b. More than 500 but less than or equal to 545
c. More than 545 but less than or equal to 600
d. More than 600 but less than or equal to 650
e. None of the choices are correct

As of December 31, 2019, Nilsen Industries had $2,000 of raw materials inventory. At the beginning of 2019, there was $1,600 of materials on hand. During the year, the company purchased $354,000 of materials; however it paid for only $314,000. How much inventory was requisitioned for use on jobs during 2019? a. $354,400b. $344,400c. $343,600d. $353,600

Horizontal integration has four sources of value creation: reduction in competitive intensity, lower costs, increased differentiation, and access to new markets and distribution channels.

a. True
b. False

Ecco Company sold $145,000 of kitchen appliances with six-month warranties during September. The cost to repair defects under the warranty is estimated at 9% of the sales price. On October 15, a customer required a $100 part replacement, plus $86 labor under the warranty.

Required:
Provide the journal entry for (a) the estimated expense on September 30 and (b) the & October 15 warranty work.

Consider the location game with nine possible regions at which vendors may locate. Suppose that, rather than the players moving simultaneously and independently, they move sequentially. First, vendor 1 selects a location. Then, after observing the decision of vendor 1, vendor 2 chooses where to locate. Use backward induction to solve this game (and identify the subgame perfect Nash equilibrium). Remember that you need to specify the second vendor’s sequentially optimal strategy (his best move conditional on every different action of vendor 1).

The following table reports real income per person for several different economies in the years 1960 and 2010. It also gives each economy's average annual growth rate during this period. For example, real income per person in Zambia was $1,412 in 1960, and it actually declined to $1,309 by 2010. Zambia's average annual growth rate during this period was -0.15%, and it was the poorest economy in the table in the year 2010. The real income-per-person figures are denominated in U.S. dollars with a base year of 2005. The following exercises will help you to understand the different growth experiences of these economies.

Economy Real Income per Person in 1960 (Dollars) Real Income per Person in 2010 (Dollars) Annual Growth Rate (Percent)
Austria 9,773 35,031 2.59
Venezuela 7,307 9,762 0.58
Botswana 468 9,515 6.21
Malaysia 4,624 11,863 4.06
Honduras 1,932 3,146 0.98
Zambia 1,412 1,309 -0.15

Indicate which economy satisfies each of the following statements.

a. This economy experiences the fastest rate of growth in real income per person from 1960 to 2010.
b. This economy had the highest level of real income per person in the year 2010.

please help me this question answer
Explain 2 benefits to Hamdi of being the sole owner of the company?

The following are selected accounts and balances for Mergaronite Company and Hill, Inc., as of December 31, 2021. Several of Mergaronite's accounts have been omitted. Credit balances are indicated by parentheses. Dividends were declared and paid in the same period.
Mergaranite Hill $
Revenues (586,000) (252,000)
Cost of goods sold 272,000 92,000
Depreciation expense 108,000 42,000
Investment income NA NA
Retained earnings, 1/1/21 (898,000) (600,000)
Dividends declared 120,000 42,000
Current assets 220,000 694,000
Land 308,000 100,000
Buildings (net) 508,000 152,000
Equipment (net) 152,000 246,000
Liabilities (386,000) (310,000)
Common stock (290,000) (38,000)
Additional paid-in capital $ (60,000) (914,000)
Assume that Mergaronite acquired Hill on January 1, 2017, by issuing 7,200 shares of common stock having a par value of $10 per share but a fair value of $100 each. On January 1, 2017, Hill's land was undervalued by $21,200, its buildings were overvalued by $31,600, and equipment was undervalued by $58,200. The buildings had a 10-year remaining life; the equipment had a 5-year remaining life. A customer list with an appraised value of $106,000 was developed internally by Hill and was estimated to have a 20- year remaining useful life.
a. Determine the December 31, 2021, consolidated totals for the following accounts:
b. In requirement (a), can the consolidated totals be determined without knowing which method the parent used to account for the subsidiary?
c. If the parent uses the equity method, what consolidation entries would be used on a 2021 worksheet?

A corporation must obtain shareholder approval before the company a. hires or fires a significant number of employees. b. expands into foreign markets. c. sells off a major portion of its business to another company. d. opens additional offices.

15 . A company's flexible budget for 12,000 units of production showed sales, $48,000; variable costs, $18,000; and fixed costs, $16,000. The net income you would expect the company to earn if it produces and sells 15,000 units is:

Here is some price information on Fincorp stock. Suppose first that Fincorp trades in a dealer market. Bid Asked 55.25 55.50 a. Suppose you have submitted an order to your broker to buy at market. At what price will your trade be executed? (Round your answer to 2 decimal places.) b. Suppose you have submitted an order to sell at market. At what price will your trade be executed? (Round your answer to 2 decimal places.)

Calculate the IRR of a machine that is purchased for $5,500, sold at the end of year 4 for $2,500, and produces the following cash flows: o Year 1: $700. o Year 2: $800. o Year 3: $900. o Year 4:$1,000. Group of answer choices 2.21% -0.52% 3.72%

Griffin Co. is considering the investment of $136,000 in a new machine. The machine will generate cash flow of $22,500 per year for each year of its eight-year life and will have a salvage value of $8,000 at the end of its life. Griffin Co.'s cost of capital is 8 percent.(a) Calculate the net present value of the proposed investment. Ignore income taxes, and round all answers to the nearest $1. (b) What will the internal rate of return on this investment be relative to the cost of capital?

Of what use is the statement of cash flows?

Journalize the entries to record the following transactions for Zentric Corporation. Refer to the Chart of Accounts for exact wording of account titles. Jan. 22 Issued for cash 180,000 shares of no-par common stock at $4. Feb. 14 Issued at par value 44,000 shares of preferred 2% stock, $55 par for cash. Aug. 30 Issued for cash 9,000 shares of preferred 2% stock, $55 par at $60.

On December 20, 2017, Butanta Company (a U.S. company headquartered in Miami, Florida) sold parts to a foreign customer at a price of 105,000 ostras. Payment is received on January 10, 2018. Currency exchange rates for 1 ostra are as follows:December 20, 2017 $ 1.20December 31, 2017 1.17January 10, 2018 1.13a. How does the fluctuation in exchange rates affect Butanta's 2017 income statement?b. How does the fluctuation in exchange rates affect Butanta's 2018 income statement?

Donna bought $3360 in stock and held it for one year. She paid $51 per share in cash, received no dividends, and sold the shares for $56 per share one year later. Ignoring transaction costs, what was her return on investment?

Crane Company receives a $74,000, 5-year note bearing interest of 5% (paid annually) from a customer at a time when the discount rate is 6%.

Required:
What is the present value of the note received by Crane?