During the past year a company had total fixed costs of $700,000. Its product sold for $93 per unit. Variable costs during this time equaled $45 per unit. Next year the company is anticipating a 10% increase in total fixed costs and a $3 per unit decrease in variable costs, but would like to maintain its current selling price per unit. How many units must the company sell next year to earn $1,000,000. (Round answer to complete units.)

Answers

Answer 1

Answer:

The company must sell 34706 units

Explanation:

To calculate the units required to earn a target profit of $1000000 next year, we will use the break even analysis modified for target profit calculation.

The break even in units is calculated by dividing the Total fixed costs by the contribution margin per unit. To calculate the units required for target profit, we add the target profit amount to the fixed cost and divide it by the contribution margin per unit. Thus, the formula is,

Units required for target profit = (Total fixed cost + target profit) / Contribution margin per unit

Where contribution margin per unit = Selling price per unit - Variable cost per unit

New fixed costs = 700000 + 700000 * 0.1 = 770000

New variable cost = 45 - 3 = 42

New contribution margin per unit = 93 - 42 = $51

Units required for target profit = (770000 + 1000000) / 51

Units required for target profit = 34705.88 rounded off to 34706 units


Related Questions

A company's interest expense is $20,000. Its income before interest expense and income taxes is $140,000. Its net income is $58,800. The company's times interest earned ratio equals:_________ a) 0.42 b) 700 c) 2.38 d) 0.143 e) 0.34

Answers

Answer:

7

Explanation:

The company's times interest ratio is calculated as;

= Its income before interest expense and any income taxes ÷ Interest expense

= $140,000 ÷ $20,000

= 7

The accompanying data represent the monthly rate of return of a certain​ company's common stock for the past few years. Complete parts​ (a) and​ (b) below.
0.26 0.26 0.04 0.06 0.06 −0.04 −0.04 0.22
0.47 0.06 - 0.16 0.19 0.05 0.18 0.09 0.02
−0.05 −0.02 0.08 0.02 −0.02 0.13 −0.08 −0.02
0.06 −0.01 0.07 −0.05 0.01 −0.10 0.02 0.03
0.01 0.11 −0.11 0.09 0.10 0.25 −0.02 0.03
Determine and interpret the quartiles.
Interpret the quartiles.
A. 25% of the monthly returns are less than or equal to the first quartile. 50% of the monthly returns are less than or equal to the second quartile. 75% of the monthly returns are less than or equal to the third quartile.
B. 25% of the monthly returns are more than or equal to the first quartile. 50% of the monthly returns are more than or equal lo the second quartile. 75% of the monthly returns are more than or equal lo the third quartile.
C. 75% of the monthly returns are less than or equal to the first quartile. 50% of the less than or equal lo the third quartile.

Answers

Answer:

A. 25% of the monthly returns are less than or equal to the first quartile. 50% of the monthly returns are less than or equal to the second quartile. 75% of the monthly returns are less than or equal to third quartile.

Explanation:

The data shows that the data is less than 25% in the first quartile. The other half of the data falls in the second quartile which is about almost 50% of the data. The 75% of the monthly returns are less than or equal to the third quartile.

At her current level of consumption, Jess gets half as much marginal utility from an additional bagel as from an additional muffin. If the price of muffin is $2 each, then Jess is maximizing her utility if the price of a bagel is:

Answers

Answer:

$1

Explanation:

Utility is the satisfaction a person derives from consumption of a product.

Consumers seek to maximise utility when they have choices between products.

They choose products that gives them most satisfaction.

In this scenario gets 0.5 unit satisfaction from consuming a bagel to 1 unit of satisfaction from consuming muffins.

She will maximise utility in bagels when she pays a price that will give her satisfaction of consuming one muffin.

Therefore

0.5 utility on bagel = x

1 utility on muffin = $2

Cross multiply

x = ( 2 * 0.5) ÷ 1

x = $1

So Jess gets same satisfaction from 2 bagels as she gets from $2 of muffin

To make bond purchases, the Fed gets the money __________. Select the correct answer below: exclusively from proceeds it has received from selling bonds in the past

Answers

Answer: by creating it

Explanation:

Here are the options:

a. from proceeds it has received from selling bonds in the past.

b. from dues paid to it by member banks.

c. by creating it.

d. from the government.

During recession, the government used the expansionary policies in order to improve and stimulate the economy. Buying bonds by the government is a way of increasing money supply in the economy.

To achieve this, the government simply has to create it which can simply be done by printing the currency.

Discuss this statement: "Internationalization is a relevant strategic option for high-tech venture expansion and growth." What makes this statement true? What facts support this statement?

Answers

Answer:

When a firm decides to situate its operations outside of its original geographic boundaries, it is said to have internationalized its operations.

It is right to acquiesce to the position that Internationalization can become a critical growth strategy for a high-tech venture.

Explanation:

Every country/economy in the world operates at different levels of efficiency with various degrees of economic advantages and disadvantages to the businesses. The one singular factor that validates this statement is the  Cost of Doing Business.

For example,

by virtue of China's huge population and economic strategies, its low cost of production (which was mainly due to cheap labour) became a great incentive to many tech companies all over the world especially IT.

By relocating production operations to China, many companies got the same quality for far less than they would have if they retained such operations in their home country.

One example of this is Apple. Apple currently has an operation in China which manufactures its iPhones with a production plant that is 230,000 staff strong.

Foxconn which is the name of the manufacturing partner which China uses boasts of the ability to produce half a million iPhones in a day.

On the 30th of July, 2020, USD 59.7 billion was posted by Apply as its earning. This is an 11% growth over its quarterly performance from a year ago of which 60% is accounted for by sales from international economies.

The above facts speak to the relevance/advantages of internationalisation.

Cheers!

Points: 12©2006 Capsim Management Simulations, Inc.® The Chester company will continue to train their existing workforce at their current level to help reduce turnover and improve productivity next year. Employee training costs have increased to $30 per hour. How much would their training costs per employee be to the nearest dollar? Select: 1Save Answer $2,382 $1,182 $400 $1,200

Answers

Answer:

$1,200

Explanation:

Calculation for how much would their training costs per employee be

Using this formula

Training cost per employee = Number of hours × Training cost per hour of employee

Let plug in the formula

Training cost per employee= 40 × $30

Training cost per employee= $1,200

Therefore how much would their training costs per employee be is $1,200.

6. If negative float appears on a partial path (until certain activity), the most likely explanation is: a. One or more activities on that path is running late. b. The project is not meeting its expected completion date. c. The project is meeting its expected completion date but a certain activity/ event on that path is not meeting its expected completion date. d. It must be a software glitch.

Answers

Answer:

Negative Float on a Partial Path:

c. The project is meeting its expected completion date but a certain activity/ event on that path is not meeting its expected completion date.

Explanation:

Float is the quantification of delays in a project.  Negative float means that there is a delay exceeding the intended or allowed float by an ascertainable time.  This means that float is about the time when an activity takes longer than originally planned.  Some projects have inbuilt standard float which had been computed based on past experience of similar projects, with some allowances made for different expected scenarios.

Gains from remeasuring a foreign subsidiary’s financial statements from the local currency, which is not the functional currency, into the parent company’s currency should be reported as a(n):_______

a. Deferred foreign exchange gain.
b. Other comprehensive income" and as a separate component of stockholders’ equity.
c. Extraordinary item, net of income taxes.
d. Part of continuing operations.

Answers

Answer:

Gains from remeasuring a foreign subsidiary’s financial statements from the local currency, which is not the functional currency, into the parent company’s currency should be reported as a(n):_______

d. Part of continuing operations.

Explanation:

Gains from the remeasurement of a subsidiary's financial statements from the local currency to the parent company's currency should be reported as part of the continuing operations.  It forms part of the current income.  They are not deferred.  It is translation adjustments that are reported as other comprehensive income, not gains from remeasurement. Remeasurement gains from a subsidiary's local currency to the parent's are also not extraordinary items.

The shareholders' equity of Green Corporation includes $320,000 of $1 par common stock and $510,000 par of 7% cumulative preferred stock. The board of directors of Green declared cash dividends of $61,000 in 2021 after paying $31,000 cash dividends in each of 2020 and 2019. What is the amount of dividends common shareholders will receive in 2021

Answers

Answer:

$25,300

Explanation:

The computation of the common shareholders received the dividend for the year 2021 is shown below:

Since in the year 2021, the dividend i.e. declared is $61,000

Now the preference shareholders dividend is

= $510,000 × 0.07

= $35,700

So for common shareholders, the dividend would be

= $61,000 - $35,700

= $25,300

Mondo Snow Removal's cost formula for its vehicle operating cost is $1,980 per month plus $696 per snow-day. For the month of January, the company planned for activity of 13 snow-days, but the actual level of activity was 17 snow-days. The actual vehicle operating cost for the month was $13,430. The activity variance for vehicle operating cost in January would be closest to:

Answers

Answer:

The activity variance for vehicle operating cost for the month of January is $2,784 U

Explanation:

Activity Variance = Actual Activity -   Standard Activity * Standard Rate

Activity Variance = Actual snow days - Standard snow days * Standard Rate

Activity Variance = (17 - 13) * $696

Activity Variance = 4 * $696

Activity Variance = $2,784 Unfavorable

The transactions of Spade Company appear below.
A. Kacy Spade, owner, invested $100,750 cash in the company.
B. The company purchased $10,050 of office equipment on credit.
C. The company paid $10,050 cash to settle the payable for the office equipment purchased in transaction b.
D. The company billed a customer $2,700 as fees for services provided.
E. The company paid $1,225 cash for the monthly rent.
F. The company collected $1,125 cash as partial payment for the account receivable created in transaction.
Required:
1. Prepare general journal entries to record the transactions above for Spade Company by using the following accounts: Cash; Accounts Receivable; Office Supplies; Office Equipment; Accounts Payable; K. Spade, Capital; K. Spade, Withdrawals; Fees Earned; and Rent Expense. Use the letters beside each transaction to identify entries.
2. Post the above journal entries to T-accounts, which serve as the general ledger for this assignment.

Answers

Answer:

Required 1 : General journal entries

A.

Cash $100,750 (debit)

Capital ; K. Spade $100,750 (credit)

B.

Office Equipment  $10,050 (debit)

Trade Payable  $10,050 (credit)

C.

Trade Payable  $10,050 (debit)

Cash $10,050 (credit)

D.

Trade Receivable $2,700 (debit)

Fees Earned $2,700 (credit)

E.

Rent Expense $1,225 (debit)

Cash $1,225 (credit)

F.

Cash $1,125 (debit)

Trade Receivable $1,125 (credit)

Required 2 : Posting Journal Entries to T - Accounts

Cash Account

Debit

Capital ; K. Spade   $100,750

Trade Receivable         $1,125

Totals                        $101,875

Credit

Trade Payable          $10,050

Rent Expense              $1,225

Balance c/d             $90,600

Totals                        $101,875

Capital Account

Debit

Balance c/d        $100,750

Totals                  $100,750

Credit

Cash                    $100,750

Totals                  $100,750  

Office Equipment Account

Debit

Trade Payable        $10,050

Totals                      $10,050

Credit

Balance c/d             $10,050

Totals                      $10,050

Trade Payable Account

Debit

Cash                             $10,050

Totals                           $10,050

Credit

Office Equipment        $10,050

Totals                           $10,050

Trade Receivable Account

Debit

Fees Earned     $2,700

Totals                $2,700

Credit

Cash                   $1,125

Balance c/d       $1,575

Totals                $2,700

Rent Expense Account

Debit

Cash                                   $1,225

Totals                                 $1,225

Credit

Profit and Loss Account   $1,225

Totals                                 $1,225

Fees Earned Account

Debit

Trading Account  $2,700

Totals                    $2,700

Credit

Trade Receivable $2,700

Totals                    $2,700

Explanation:

All transaction are first record in the journal. Be careful to use the account titles provided by the question.

The Posting to general account is the second stage in accounting. Here account balances to be transferred into the trial balance are established.

Clemente Inc. incurs the following costs to produce 10,000 units of a subcomponent: Direct materials $8,400 Direct labor 11,200 Variable overhead 12,600 Fixed overhead 16,200 An outside supplier has offered to sell Clemente 10,000 units of the subcomponent for $2.85 a unit. If Clemente could avoid $3,000 of fixed overhead by accepting the offer, net income would increase (decrease) by

Answers

Answer:

$6700

Explanation:

Direct materials $8,400 + Direct labor 11,200 + Variable overhead 12,600 + Fixed overhead 16,200

= 48400 total

2.85 x 10000= 28500

Fixed overhead 16,200 - $3,000

= 13200

28500 + 13200 = 41700

Change in net income = 48400 - 41700

= 6700

The net income of the company would increase by $6700

Suppose that the marginal cost of mining gold is constant at $300 per ounce and the demand schedule is as follows:
PRICE (per oz.) QUANTITY (per oz.)
$1000 1000
$900 2000
$800 3000
$700 4000
$600 5000
$500 6000
$400 7000
$300 8000
A) If the number of supplies is large, what would be the price and quantity?
B) If there is only one supplier, what would be the price and quantity?
C) If there are only two suppliers and they form a cartel, what would be the price and quantity?
D) Suppose that one of the two cartel memebers in part (c) decides to increase its production by 1,000 ounces while the other member keeps its production constant. What will happen to the revenues of both firms?

Answers

Answer:

a) The price would be $300 and quantity would be 8000 oz

b) The price would be $700 and quantity would be 4000 oz

c) The price would be $700 and quantity would be 2000 oz each

d) The revenues of both firm would : increase ( for the firm that increase production ) and decrease ( for the firm that doesn't increase production)

Explanation:

marginal cost = $300

calculate the value of TR ( total revenue for each price and quantity given )

TR = price * quantity

also calculate the MR ( marginal revenue  for each )

MR = [tex]\frac{change in TR }{change in quantity}[/tex]

For the first value : TR = $1000000 , MR = nil

For the second value : TR = $1800000 , MR = $800

For the third value : TR = $2400000. MR = $600

For the fourth value : TR = $2800000 , MR = $400

For the fifth value:  TR = $3000000 , MR = $200

For the sixth value : TR = $3000000, MR = $0

For the seventh value : TR = $2800000, MR = -$200

For the eighth value : TR = $2400000, MR = -$400

a)The price would be $300 and quantity would be 8000 oz because from the table above that is the point with highest  quantity supplied

b) The price would be $700 and quantity would be 4000 oz because the single supplier would put the price and quantity to be supplied at the point where marginal cost is closest to the marginal revenue

d) The revenues of both firm would : increase ( for the firm that increase production ) and decrease ( for the firm that doesn't increase production) this is because increase in production is directly proportional to increase in revenue .

Universal Travel Inc. borrowed $501,000 on November 1, 2021, and signed a 12-month note bearing interest at 7%. Interest is payable in full at maturity on October 31, 2022. In connection with this note, Universal Travel Inc. should report interest payable at December 31, 2021, in the amount of: (Round your final answers to the nearest whole dollar.)

Answers

Answer:

Interest = $5,834.67

Explanation:

In November 1, the note bears 12 month = 7%

From November 1 to December 31 = 2 month

Hence for 2 month Interest = 2 * 7/12(%) = 1.1667%

Thus, interest = $500,100 * 1.1667%

Interest = 5834.6667

Interest = $5,834.67 approximately.

Valley Spa purchased $7,800 in plumbing components from Tubman Co. Valley Spa Studios signed a 60-day, 10% promissory note for $7,800. If the note is dishonored, what is the amount due on the note

Answers

Answer:

$7,930

Explanation:

Calculation for the amount due on the note

First step

(10%×$7,800×60-day/360 days)

=$130

Now let calculate the amount due on the note

Amount due on the note=$7,800+$130

Amount due on the note=$7,930

Therefore the Amount due on the note If the note is dishonored will be $7,930

on january 1 year 1 abc merchandising company was started the company experienced the following events during the first year of operations started the business by the issue common stock for 1000 cash purchased 410 inventory on account how much revenue will abc merchandisng company report

Answers

Answer: $390

Explanation:

Revenue for a merchandising business is realized when the business sells some of its goods to customers. This can either be in cash or on account which would mean that the customer did not pay cash but now owes them.

The business sold merchandise costing $350 for $390 on account so this is the amount that they will recognize as revenue.

The following is a summary of information presented on the financial statements of a company on December​ 31, 2019. Account 2019 2018 Net Sales Revenue Cost of Goods Sold Gross Profit Selling Expenses Net Income Before Income Tax Expense Income Tax Expense Net Income With respect to net​ income, a horizontal analysis reveals​ ________. (Round your answer to two decimal​ places.)

Answers

Answer:

Increase in net income of 145.45%

Explanation:

Calculation for what the horizontal analysis reveals with respect to net income

Since we have $54,000 in 2019 and $22,000 in 2018 this means that we are going to calculate for what the Horizontal analysis reveal using this formula

Horizontal analysis = Net income 2019 -Net income 2018/Net income 2018

Let plug in the formula

Horizontal analysis=$54,000-$22,000/$22,000

Horizontal analysis =$32,000/$22,000

Horizontal analysis =1.4545×100

Horizontal analysis =145.45% Increase

Therefore what the horizontal analysis reveals with respect to net income will be an Increase in net income of 145.45%

"A customer sells short 200 shares of ABC stock in a margin account. ABC declares a 5% stock dividend. How many shares must be purchased to close out the short position?"

Answers

Answer:

210 shares

Explanation:

A customer sells 200 shares of ABC stock in a margin account

ABC declares a 5% stock dividend

=5/100

= 0.05

Therefore, the amount of shares that must be purchased inorder to close out the short position can be calculated as follows

= 200×0.05

= 10

10+200 shares

= 210 shares

Hence 210 shares must be purchased to close out the short position

able to purchase a machine to process the dough more efficiently which will increase fixed costs by $500 each month. This will reduce variable costs by $.50 per pizza. What number of pizzas must be sold to maintain the monthly profit of $20,000.

Answers

Answer:

Number of pizzas = 6,778 units

Explanation:

The computation of the number of pizzas to be sold for maintaining the monthly profit is shown below:

= (Fixed expenses + target profit) ÷ (Contribution margin per unit)

where,  

Fixed expenses = $10,000 + $500 = $10,500

Contribution margin per unit = Selling price per unit - Variable expense per unit

= $10 - ($6 - $0.50)

= $4.50

Now placing these values to the above formula  

So, the number of pizzas would equal to

= ($10,500 + $20,000) ÷ ($4.50)

= 6,778 units

The accounts receivable turnover is computed as __________ divided by __________. sales; accounts receivable sales; average accounts receivable sales; net income accounts receivable; net income

Answers

Answer:

The answer is B. sales; average accounts receivable

Explanation:

Accounts Receivable turnover ratio tells the number of times it takes a business to recover the money he lent its customers inform of selling on credit. An accounts receivable turnover of 17 means the business is using 17 days on average to collect its receivables from customers.

The formula is:

Sales/average accounts receivable.

What is the value today of $1,100 per year, at a discount rate of 8 percent, if the first payment is received 4 years from now and the last payment is received 23 years from today

Answers

Answer:

The value today = $8,573.36

Explanation:

The value today of the investment would the present value of annuity of 1,100 receivable discounted at the at the rate of 8%.

The PV of the payment would be done as follows:

The number of payments would be 20 installments. Please be mindful not to say 19. Remember the first the payment occurs in year 4 which is inclusive.

PV = A × 1- ( (1+r)^(-n))/r

A- annual payment

r- rate of return

n- number of years

DATA

A- 1,100

r- 8%

n- 20

PV = 1,100 × 1- (1.08)^(-20)/0.08 =  10,799.96  

PV (in year 0) = PV in year 3× (1+r)^(-3)

PV (in year 0)  =10,799.96  × 1.08^(-3) =  8,573.36  

PV (in year 0) = $  8,573.36

The value today = $8,573.36

A two-year project has sales of $582,960, cash costs of $411,015, and depreciation expense of $68,109. The tax rate is 24 percent and the discount rate is 12 percent. What amount should be used as the annual depreciation tax shield when computing the project's operating cash flow? Ignore bonus depreciation. C) $47,213.34 D) $26,210.01 E) $46,676.30 B) $16,346.16 A) $23,606.67

Answers

Answer:

B) $16,346.16

Explanation:

annual operating tax shield = depreciation expense x tax rate = $68,109 x 24% = $16,346.16

when you are calculating the net cash flows, the formula you will follow is:

net cash flow = [(revenues - cash costs - depreciation expense) x (1 - tax rate)] + depreciation expense

net cash flow =  [($582,960 - $411,015 - $68,109) x (1 - 24%)] + $68,109 = $147,024.36

The most efficient way to ensure that producers are responsible for products is through

Answers

Answer:

labeling

Explanation:

Which of the following is not one of the six key decisions in project management?
a. Identify projects to implement
b. Selecting the project manager & the project team
c. Planning and designing the project
d. Deciding on the project manager's tittle

Answers

Answer:

Option D. Deciding on the project manager's tittle

Explanation:

The reason is that the composition of the project, resources required to execute a project, planning and designing of the project and deciding which strategy to implement are the key factors that decides the success of the project. Hence Option A, B and C each are one of the six key decisions in the project management.

Option D is incorrect because deciding the project manager's title doesn't any important role as it doesn't have any significant impact on the productivity of the project manager. Hence Option D is not one of the six key decisions in the project management.

Derst Inc. sells a particular textbook for $39. Variable expenses are $28 per book. At the current volume of 49,000 books sold per year the company is just breaking even. Given these data, the annual fixed expenses associated with the textbook total:

Answers

Answer:Annual fixed expenses = $ 539,000

Explanation:

Given;

break even point on books sold= $49,000

sales price per unit = $39

variable cost= $28

Using the formulae,

Break-Even point (units) = Fixed Costs ÷ (Sales price per unit – Variable costs per unit) or in sales

49,000   =Fixed cost / ( 39-28)

Fixed cost = 49,000  x 11

               = $ 539,000

Annual fixed expenses = $ 539,000

In the Schedule of Cost of Goods Manufactured, Cost of goods manufactured = Total manufacturing costs + Beginning work in process inventory − Ending work in process inventory.
A. True
B. False

Answers

Answer:

A. True

Explanation:

The formula to compute the cost of goods manufactured is shown below:

Cost of goods manufactured = Opening work in process + Manufacturing cost - ending work in process

here the manufacturing cost refers to the direct material cost, direct labor cost and the manufacturing overhead cost i.e. indirect cost that is required to manufacturing a product

hence, the given statement is true

Mark Weinstein has been working on an advanced technology in laser eye surgery. His technology will be available in the near term. He anticipates his first annual cash flow from the technology to be $180,000, received two years from today. Subsequent annual cash flows will grow at 4 percent in perpetuity. What is the value today of the technology if the discount rate is 11 percent

Answers

Answer:

the present value for today is $2,316,602

Explanation:

The computation of the technology value today is shown below:

Present value of the technology is

= (First annual cash flow arisen from the technology) ÷ ( discount rate - growth rate) ÷ (1 + discount rate)

= ($180,000) ÷ (11% - 4%) ÷ (1 + 0.11)

= $2,316,602

Hence, the present value for today is $2,316,602

Which of the following best explains why the service sector is a natural avenue for e-commerce?
a. The service sector is less geographically reliant and more globally oriented
b. Much of the value in services is based on the collection, storage, and exchange of information
c. The service sector has historically been more technologicaly-reliant
d. It is not; services are difficult to translate to e-commerce because they rely on face-to-face communications and barter

Answers

Answer:

b. Much of the value in services is based on the collection, storage, and exchange of information

Explanation:

Service provides an excellent avenue for e-commerce.

E-commerce is the practice of selling and buying using online tools like the internet. Payments for goods and services exchanged is also done online.

Service sector are not manufacturers of goods but rather they provide value in the form of customer service, management, knowledge, advise, and data.

The information service sector deals with provides an ideal avenue for e-commerce activities of selling and buying online.

Part P40 is a part used in the production of air conditioners at Jackson Corporation. The following costs and data relate to the production of Part​ P40: Number of parts produced annually Fixed costs Variable costs Total cost to produce Jackson Corporation can purchase the part from an outside supplier for per unit. If they purchase from the outside​ supplier, 50% of the fixed costs would be avoided. If Jackson Corporation makes the​ part, how much will its operating income​ be?

Answers

Question

Part P40 is a part used in the production of air conditioners at Jackson Corporation. The following costs and data relate to the production of Part​ P40:

Number of parts produced annually     26,000

Fixed cost                                                   $43,000

Variable cost                                              70,000

Total cost to produce                              113,000

Jackson Corporation can purchase the part from an outside supplier for $4.62 per unit. If they purchase from the outside​ supplier, 50% of the fixed costs would be avoided. If Jackson Corporation makes the​ part, how much will its operating income​ be?

Answer:

Change in operating income= $28,620

Explanation:

                                                                                        $

Total variable cost of making                                   70,000

Total cost of external purchase ($4.62×26,000)   120,120

Extra variable cost from external purchase             50,120

less Savings in fixed overheads(50%×43,000)       ( 21,500)                            

Change in operating income                                        28,620  

                 

Note that the the balance of the fixed cost (50% of $43,000= 21500) were not included because they not relevant for the decision. They would be incurred either way.

Change in operating income= $28,620

A study was conducted on the relationship between speeds of cars and gas mileage. The correlation coefficient was 0.45. Later, the researchers found the speedometers read 5 mph too high. Researchers recomputed the coefficient. The new value will be:__________. a) 0.40 b) 0.50 c) 0.45

Answers

Answer:

c) 0.45

Explanation:

The correlation coefficient measures the relationship between two how two variables change, in this case speed and gas mileage. Since the speedometers were wrong by 5 mph in a constant manner, the correlation between how changes in speed affect gas mileage will not be altered. For example, if you were measuring how an increase of 10 mph decreased gas mileage, you are looking at the change in speed and it is the same if you start with 60 mph and then increase speed to 70 mph, or if you start at 55 mph and then increase to 65 mph, the change in speed will be 10 mph for both.

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