Establishment Industries borrows $890 million at an interest rate of 8.5%. Establishment will pay tax at an effective rate of 21%. What is the present value of interest tax shields if:

Answers

Answer 1

Answer: See explanation

Explanation:

Your question isn't complete but I got a similar question online and here is the question that was asked.

What is the present value of interest tax shields if it expects to maintain this debt level into the far future?

The present value of the interest tax shield will be calculated as:

= Tax rate x Debt

= 890million x 21%

= $186.90 million


Related Questions

In the month of March, Wildhorse Salon services 620 clients at an average price of $130. During the month, fixed costs were $16,380 and variable costs were 70% of sales
(a) Determine the total contribution margin in dollars, the per unit contribution margin, and the contribution margin ratio Contribution margin in dollars 5 Contribution margin per unit $ Contribution margin ratio %

Answers

Answer:

a) We have:

Total contribution margin in dollars = $24,180

Per unit contribution margin = $39

Contribution margin ratio = 30%

b) We have:

Break-even point in dollars = $54,600

Break-even point in in units = 420 units

Explanation:

Note: This question is not complete as its part b is missing. The part b of the question is therefore provided to complete it before answering it as follows:

b) Using the contribution margin technique, compute the break-even point in dollars and in units.

The explanation of the answer is now provided as follows:

a) Determine the total contribution margin in dollars, the per unit contribution margin, and the contribution margin ratio

Average price = $130

Variable costs = Average price * 70% = $130 * 70% = $91

Total sales = Number of clients * Average price = 620 * $130 = $80,600

Total variable cost = Total sales * 70% = $80,600 * 70% = $56,420

Therefore, we have:

Total contribution margin in dollars = Total sales - Total variable cost = $80,600 - $56,420 = $24,180

Per unit contribution margin = Average price - Variable costs = $130 - $91 = $39

Contribution margin ratio = (Total contribution margin in dollars / Total sales) * 100 = ($24,180 / $80,600) * 100 = 30%

b) Using the contribution margin technique, compute the break-even point in dollars and in units.

Break-even point in dollars = Fixed cost / Contribution margin ratio = $16,380 / 30% = $54,600

Break-even point in in units = Fixed cost / Per unit contribution margin = $16,380 / $39 = 420 units

FAB Corporation will need 200,000 Canadian dollars (C$) in 90 days to cover a payable position. Currently, a 90-day call option with an exercise price of $.75 and a premium of $.01 is available. Also, a 90-day put option with an exercise price of $.73 and a premium of $.01 is available. FAB plans to purchase options to hedge its payable position. Assuming that the spot rate in 90 days is $.71, what is the net amount paid, assuming FAB wishes to minimize its cost

Answers

Answer:

$144,000

Explanation:

Calculation to determine net amount paid, assuming FAB wishes to minimize its cost

Net amount: ($.71 + $.01) x 200,000

Net amount = $144,000.

Therefore net amount paid, assuming FAB wishes to minimize its cost is $144000

Equipment with a book value of $65,300 and an original cost of $133,000 was sold at a loss of $14,000. Paid $89,000 cash for a new truck. Sold land costing $154,000 for $198,000 cash, yielding a gain of $44,000. Long-term investments in stock were sold for $60,800 cash, yielding a gain of $4,150. Use the above information to determine cash flows from investing activities.

Answers

Answer:

Net cash provided by investing activities $221,100

Explanation:

The computation of the cash flows from investing activities is shown below:

Sale of equipment (65300 - 14000) 51300

Less: Purchase of new truck -89000

Add: Sale of land   198000

Add: Sale of Long-term investments 60800

Net cash provided by investing activities $221,100

Sidewinder, Inc., has sales of $714,000, costs of $348,000, depreciation expense of $93,000, interest expense of $58,000, and a tax rate of 25 percent. The firm paid out $88,000 in cash dividends. What is the addition to retained earnings? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.)Duela Dent is single and had $180,800 in taxable income. Use the rates from Table 2.3. (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)Calculate her income taxes.Prepare a balance sheet for Alaskan Peach Corp. as of December 31, 2019, based on the following information: cash = $203,000; patents and copyrights = $857,000; accounts payable = $286,000; accounts receivable = $263,000; tangible net fixed assets = $5,200,000; inventory = $548,000; notes payable = $179,000; accumulated retained earnings = $4,686,000; long-term debt = $1,150,000. (Do not round intermediate calculations and round your answers to the nearest whole number, e.g., 32.)

Answers

Answer:

Sidewinder, Inc.

The addition to retained earnings is:

=  $73,250

Duela Dent:

Income taxes = $45,200.

Alaskan Peach Corp.:

Balance Sheet as of December 31, 2019

Assets

Current assets:

Cash                                    $203,000

Accounts receivable             263,000

Inventory                               548,000     $1,014,000

Long-term assets:

Tangible net fixed assets 5,200,000

Patents and copyrights        857,000  $6,057,000

Total assets                                           $7,071,000

Liabilities and Equity:

Current liabilities:

Accounts payable             $286,000

Notes payable                      179,000     $465,000

Long-term liabilities:

Long-term debt                                     $1,150,000

Total liabilities                                       $1,615,000

Accumulated retained earnings          4,686,000

Common stock (missing figure)              770,000

Total liabilities and equity                   $7,071,000

Explanation:

a) Data and Calculations:

Sidewinder, Inc.:

Sales revenue  $714,000

Cost of goods sold  $348,000

Depreciation expense $93,000

Interest expense $58,000

Tax rate = 25%

Cash dividends paid = $88,000

Income Statement

Sales revenue                  $714,000

Cost of goods sold           348,000

Gross profit                    $366,000

Depreciation expense       93,000

EBIT                                $273,000

Interest expense              (58,000)

Income before tax         $215,000

Tax rate (25%)                   53,750

Net income                    $161,250

Cash dividends paid        88,000

Addition to Retained

 Earnings                      $73,250

Duela Dent (single):

Taxable income = $180,800

Income tax (25%)     45,200

Alaskan Peach Corp.:

Account Titles                          Debit       Credit

Cash                                    $203,000

Accounts receivable             263,000

Inventory                               548,000

Patents and copyrights        857,000

Tangible net fixed assets 5,200,000

Accounts payable                                  $286,000

Notes payable                                           179,000

Long-term debt                                      1,150,000

Accumulated retained earnings          4,686,000

Common stock (missing figure)              770,000

Totals                               $7,071,000 $7,071,000

Using the high-low method and the Millco data above, what is the approximate fixed cost component of the monthly maintenance costs? Group of answer choices

Answers

Millco Inc. manufactures electronic parts They are analyzing their monthly maintenance costs to determine the best way to budget these costs in the future. They have collected the following data for the last six months:

Months           Machine Hours    Maintenance Costs

January                 30,000                 $67,500

February               40,000                   74,500

March                    37,500                  65,900

April                      39,000                   68,750

May                       42,300                  74,000

June                     35,000                   64,500

Answer:

Millco Inc.

The approximate fixed cost component of the monthly maintenance costs is:

$51,600.

Explanation:

a) Data and Calculations:

Months           Machine Hours    Maintenance Costs

January                 30,000                  $67,500

February               40,000                    74,500

March                    37,500                   65,900

April                      39,000                    68,750

May                      42,300                   74,000

June                     35,000                   64,500

High-low:

May                       42,300                  $74,000 for highest

January                30,000                    67,500 for lowest

Difference            12,300                    $6,500

Variable costs = $0.53 ($6,500/12,300)

Using May, the total variable cost = 42,300 * $0.53 = $22,419

Fixed cost = $51,581 ($74,000 - $22,419)

or approximately $51,600

Suppose that you can sell as much of a product (in integer units) as you like at $68 per unit. Your marginal cost (MC) for producing the qth unit is given by: MC = 9q. This means that each unit costs more to produce than the previous one (e.g., the first unit costs 9*1, the second unit (by itself) costs 9*2, etc.). If fixed costs are $60, what is the optimal output level?

Answers

Answer:

8 units

Explanation:

P = $68 per unit

MC = 9q

Fixed cost = $60

It is noted that seller can sell as much as a product at $68 per unit. This means that the firm is price taken, hence, it is case of perfect competition.

For a perfectly competitive firm, the optimal output is at: P = MC

i.e. 68 = 9q

=> q = 68/9

=> q = 7.556

> q = 8

So, the optimal output level is 8 units.

The privately-owned school system in Smalltown has a virtually unlimited capacity. It accepts all applicants and operates on both tuition and private donations. Although every resident places value on having an educated community, the school's revenues have suffered lately due to a large decline in private donations from the elderly population. Since the benefit that each citizen receives from having an educated community is a public good, which of the following would not be correct?
a. The free-rider problem causes the private market to undersupply education to the community
b. The govemment can potentially help the market reach a socially optimal level of education.
c. A tax increase to pay for education could potentially make the community better off.
d. The private market is the best way to supply education.

Answers

Answer:

A

Explanation:

The privately-owned school system in Smalltown generates  positive externality to members of SmalltownA good has positive externality if the benefits to third parties not involved in production is greater than the cost. an example of an activity that generates positive externality is research and development. Due to the high cost of R & D, they are usually under-produced. Government can encourage the production of activities that generate positive externality by granting subsidies.

The free rider problem is a form of market failure. It occurs when people benefit from a good or service of communal nature and do not pay to enjoy these services.

The free rider has caused a decline in revenues and did not cause the private market to undersupply education to the community

suppose the transfers of pillars to the lantern would reduce sales to outside customers by 15000. whats the lowest transfer price that would

Answers

Answer:

$1.20

Explanation:

Variable cost per pillar is $0.80, there is demand of pillar for 15000 by an outside customer. The selling cost is around $0.40. The total variable cost is $1.20, this is minimum transfer price that can be set by the supplier.

Which of the following relationships is NOT​ valid? A. When marginal cost is above average variable​ cost, AVC is rising. B. Rising marginal cost implies that average total cost is also rising. C. When marginal cost is below average total​ cost, the latter is falling. D. None of the above

Answers

Answer:

b

Explanation:

The three categories of manufacturing costs comprising the cost of work in process are direct labor, direct materials, and: __________
a) direct expenses
b) indirect expenses
c) factory overhead
d) sales salaries expense

Answers

Answer:

C)) factory overhead

Explanation:

Manufacturing cost can be regarded as the sum of all the costs resources that is been consumed during the process of making a product. manufacturing cost can be classified as;

✓direct materials cost

✓ manufacturing overhead.

✓direct labor cost

It can be regarded as factor in total delivery cost. Direct Material Cost can be regarded as total cost that is incurred in purchasing of raw material and cost of other components such as packaging, as well as freight and storage costs by the company

It should be noted that The three categories of manufacturing costs comprising the cost of work in process are direct labor, direct materials, and factory overhead.

Year 1 Year 2 EBITDA $7,650 $9,150 Total value of equity $76,500 $82,500 Total firm value $99,450 $132,000 What is value of the entity multiple of Company X in Year 1?

Answers

Answer:

$5.59

Explanation:

Calculation to determine the value of the entity multiple of Company X in Year 1

Using this formula

Entity multiple=Market value / EBITDA

Let plug in the formula

Entity multiple=$99,450/$17800

Entity multiple=$5.59

Therefore the value of the entity multiple of Company X in Year 1 will be $5.59

consumers who had used a gasoline company's proprietary credit card...is the court of appeals likely to accept the interlocutory appeal

Answers

Answer:

No appeal can not be made.

Explanation:

Interlocutory appeal is the one in which a court will issue order while the case is still pending. Any appeal is not accepted on these orders. Appeal can only be made when the court issues final judgement after a trial.

We learned about Cost-Volume-Profit analysis. Review a few of the break even examples in the chapter.
1. If only the selling price per unit of a product increases (variable cost per unit and total fixed costs do not change), does the breakeven point increase or decrease?
2. Using Break Even Analysis, provide a unique mathematical example to support you answer. (Calculate the breakeven point for a base example, then increase the selling price and re-calculate your breakeven point.) Label all numbers in your examples."

Answers

Answer:

decrease

1. fixed cost is 100

variable cost is 10

price = 20

100 / ( 20 - 10) = 10

2. fixed cost is 100

variable cost is 10

price = 30

100 / (30 - 10) = 5

Explanation:

Gilberto manages a grocery store in a country experiencing a high rate of inflation. To keep up with inflation, he spends a lot of time every day updating the prices, printing new price tags, and sending out newspaper inserts advertising the new prices. His employees regularly deal with customer annoyance over the frequent price changes. This is an example of the of inflation.

Answers

Answer:

Menu Costs

Explanation:

From the question we are informed about Gilberto who manages a grocery store in a country experiencing a high rate of inflation. To keep up with inflation, he spends a lot of time every day updating the prices, printing new price tags, and sending out newspaper inserts advertising the new prices. His employees regularly deal with customer annoyance over the frequent price changes. This case is an example of the of Menu Costs inflation.

In domain of economics, menu cost can be regarded as the cost to a firm that results due to changing its prices. When there is high inflation, firms needs to often make a change to their prices ,so they can keep up with economy-wide changes. The name arised out of the cost of a printing new menus of a restaurants , but it is used by economists when they are generally referring to the costs of changing nominal prices

.

Suppose Cold Goose Metal Works Inc. is evaluating a proposed capital budgeting project (project Beta) that will require an initial investment of $3,000,000. The project is expected to generate the following net cash flows:

Year Cash Flow
Year 1 $350,000
Year 2 $450,000
Year 3 $450,000
Year 4 $450,000

Cold Goose Metal Works Inc.'s weighted average cost of capital is 8%, and project Beta has the same risk as the firm's average project. Based on the cash flows, what is project Beta's NPV?

Answers

Answer:

Cold Goose Metal Works Inc.

Based on the cash flows, project Beta's NPV is negative:

= ($1,602,200).

Explanation:

a) Data and Calculations:

Initial investment in project Beta = $3,000,000

Weighted average cost of capital = 8%

Net cash flows:

Year        Cash Flow    Discount Factor   Present Value

Year 1     $350,000           0.926                  $324,100  

Year 2    $450,000           0.857                    385,650

Year 3    $450,000           0.794                    357,300

Year 4    $450,000           0.735                    330,750

Total cash inflows =                                   $1,397,800

Investment cost =                                     $3,000,000

NPV =                                                        -$1,602,200

b) Cold Goose should not pursue the investment.  The cash outflows outweigh the cash inflows by more than 50%.  The net present value of the project is negative.

A real estate attorney employed by a large national clothing store evaluates sites across the United States, searching for ideal locations for new stores. Which type of property is the attorney surveying?

Answers

Answer: Commercial

Explanation:

Commercial property refers to the real estate which is used for business activities. It simply refers to the buildings that are used for business purposes, as well as land that are utilized for the generation of profit.

Since the real estate attorney employed by a large national clothing store evaluates sites across the United States, searching for ideal locations for new stores, the attorney is looking for a commercial property.

Frederic Taylor applied the scientific method to management . In many cases,this meant measuring a process to determine it optimal possible output .Discuss a time you have seen measurements used to manage a process

Answers

Answer:

fg sheriff f hiding fh gay

If the price of a good increases, _____________. The demand curve _________________ . If the number of buyers in the market increases, ________________. The demand curve ____________.

Answers

Answer:

1. Quantity demanded decreases

2. Shift to the left

3. Quantity demanded increases

4. Shift to the right

Explanation:

If the price of a good increases, QUANTITY DEMANDED DECREASES, The demand curve SHIFT TO THE LEFT.

If the number of buyers in the market increases, QUANTITY DEMANDED INCREASES. The demand curve SHIFT TO THE RIGHT.

This is based on the law of demand which states under normal circumstances, the lower the price, the higher the quantity demanded, and the higher the price, the lower the quantity demanded.

A demand curve moves to the right when there is an increase in quantity demanded, while the demand curve also moves to the left when there is a decrease in quantity demanded.

Baskin's pretax accounting income in Year 2 is $100,000. Baskin received cash rental payments in advance for $20,000 in Year 1 and $30,000 in Year 2, which are taxed in the year of receipt. It is expected the rent will be recognized for financial reporting purposes as $25,000 in Year 3 and $25,000 in Year 4. The income tax rate is 40%. What is Baskin's tax basis for rental revenues in Year 2

Answers

Answer:

the  baskin tax basis for rental revenue is $10,000

Explanation:

The computation of the baskin tax basis for rental revenue is given below:

= Year 4 rent recognized × income tax rate

= $25,000 × 40%

= $10,000

Hence, the  baskin tax basis for rental revenue is $10,000

The same should be considered and relevant

Life, Inc. experienced the following events in Year 1, its first year of operation: Performed counseling services for $22,000 cash. On February 1, Year 1, paid $15,000 cash to rent office space for the coming year. Adjusted the accounts to reflect the amount of rent used during the year.
Required
Based on this information alone:
a. Record the events under an accounting equation.
TABLE PROVIDED BELOW
a.
Life, Inc.
Effect of Events on the Accounting Equation
Assets = Stockholders’ Equity
Event
Cash
Prepaid Rent
=
Retained Earnings
1. Performed Services 36,000 36,000
2. Prepaid Rent (18,000) 18,000 NA
3. Used Rent (18,000) (18,000)
Totals 18,000 0 = 18,000
b. Prepare an income statement, balance sheet, and statement of cash flows for the 2016 accounting period.
Life, Inc.
Income Statement
For the Year Ended December 31, 2016
Revenue 36,000
Expense 18,000
Net Income 18,000

Answers

Answer:

a. Assets = Liabilities + Stockholders' Equity = $8,250

b. We have:

Net income = $8,250

Assets = Liabilities + Stockholders' Equity = $8,250

Ending cash balance = $7,000

Explanation:

Note: The data in this question are merged together and the question also contains some errors in terms of irrelevant data and date/year inconsistency. These errors are therefore fixed by picking the actual question with the sorted data before answering the question as follows:

Life, Inc. experienced the following events in Year 1, its first year of operation:

1. Performed counseling services for $22,000 cash.

2. On February 1, Year 1, paid $15,000 cash to rent office space for the coming year.

3. Adjusted the accounts to reflect the amount of rent used during the year.

Required

Based on this information alone:

a. Record the events under an accounting equation.

b. Prepare an income statement, balance sheet, and statement of cash flows for the Year 1 accounting period.

The explanation of the answer is now presented as follows:

a. Record the events under an accounting equation.

Note: See Part a of the attached excel file for the record of the events under an accounting equation.

From Part of the attached excel file, we have:

Use rent = Rent paid = (Number of months used in Year 1 / Number of months in a year) = $15,000 * (11 / 12) = $13,750

Assets = Cash + Prepaid rent = $7,000 + $1,250 = $8,250

Liabilities = $0

Stockholders' Equity = $8,250

Therefore, we have:

Assets = Liabilities + Stockholders' Equity = $8,250

b. Prepare an income statement, balance sheet, and statement of cash flows for the Year 1 accounting period.

Note: See Part b of the attached excel file for the income statement, balance sheet, and statement of cash flows for the Year 1 accounting.

From Part of the attached excel file, we have:

Net income = $8,250

Assets = Liabilities + Stockholders' Equity = $8,250

Ending cash balance = $7,000

Note:

Increase in prepaid rent = Rent expense to be recognized in Year 2 = Rent paid - Rent used = $15,500 - $13,750 = $1,250

A spurious regression refers to a situation where:____.
a. the direction of the relationship between the dependent variable and the explanatory variables is uncertain.
b. even though two variables are independent, the OLS regression of one variable on the other indicates a relationship between them.
c. a few important and necessary explanatory variables are left out of a regression equation, thus leading to inefficient and inconsistent forecasts.
d. at least one of the variables used in a regression equation does not have a unit root and the error terms are heteroskedastic.

Answers

Answer:

b. even though two variables are independent, the OLS regression of one variable on the other indicates a relationship between them.

Explanation:

An experiment can be defined as an investigation which typically involves the process of manipulating an independent variable (the cause) in order to be able to determine or measure the dependent variable (the effect).

This ultimately implies that, an experiment can be used by scientists to show or demonstrate how a condition causes or gives rise to another i.e cause and effect, influence, behavior, etc in a sample.

In an experiment , the variable being manipulated by an experimenter is known as an independent variable while the dependent variable is the event expected to change when the independent variable is manipulated

A spurious regression refers to a situation where even though two (2) variables are independent, the ordinary least squares (OLS) regression of one independent variable on the other variable indicates a relationship between them.

An ordinary least squares (OLS) regression is typically designed to be used in estimating unknown variables or parameters in a linear regression model.

The Molding Division of Cotwold Company manufactures a plastic casing used by the Assembly Division. This casing is also sold to external customers for $39 per unit. Variable costs for the casing are $12 per unit and fixed cost is $6 per unit. Cotwold executives would like for the Molding Division to transfer 22,000 units to the Assembly Division at a price of $33 per unit. Assume that the Molding Division has excess capacity, but the Assembly Division requires the casing to be made from a specific blend of plastics. This would raise the variable cost per unit to $37.

Answers

Answer:

1. No, the Molding Division accept the $33 transfer price proposed by management.

2. The minimum transfer price that the Molding Division will accept is $37.

3. Mutually beneficial transfer price = $38.00

Explanation:

Note: This question is not complete as the requirements are missing. The requirements are therefore provided to complete the question before answering it as follows:

Required:

1. Should the Molding Division accept the $33 transfer price proposed by management?

2. Determine the minimum transfer price that it will accept.

3. Determine the mutually beneficial transfer price so that the two divisions equally split the profits from the transfer. (Round your answer to 2 decimal places.)

The explanation of the answers is now provided as follows:

Note: Since it is assumed that the Molding Division has excess capacity, the relevant cost to consider whether or not to accept is the variable cost per unit. The fixed cost per unit is not relevant as it will be incurred whether or not the transfer is accepted.

We can now proceed as follows:

1. Should the Molding Division accept the $33 transfer price proposed by management?

No, the Molding Division accept the $33 transfer price proposed by management. This is because it is lower than the variable cost per unit of $37 for casing from a specific blend of plastics required by the Assembly Division.

2. Determine the minimum transfer price that it will accept.

The minimum transfer price that the Molding Division will accept is $37. This is equal to the variable cost per unit of $37 for casing from a specific blend of plastics required by the Assembly Division.

3. Determine the mutually beneficial transfer price so that the two divisions equally split the profits from the transfer. (Round your answer to 2 decimal places.)

This can be determined as follows:

Profit per unit from selling to external customers = Selling price per unit to external customers - Variable cost per unit for casing from a specific blend of plastics required by the Assembly Division = $39 - $37 = $2.00

Mutually beneficial transfer price = Variable cost per unit for casing from a specific blend of plastics required by the Assembly Division + (Profit per unit from selling to external customers / 2) = $37 + ($2 / 2) = $38.00

One year ago, you purchased $6,000 worth of a mutual fund at an offering price of $38.10 a share. Today, the fund distributed $0.20 in short-term gains and $1.04 in long-term gains. The current offering price is $41.80. The fund has a front-end load of 5 percent and total annual operating expenses of 1.25 percent. What is your rate of return on this investment?

a. 7.48 percent
b. 9.91 percent
c. 2.87 percent
d. 3.54 percent
e. 6.06 percent

Answers

Answer:

a. 7.48%

Explanation:

Number of shares = $ 6,000 / $ 38.10

Number of shares = 157.48

Rate of return = [Number of shares * (Short term gans + Long term gains + ((1 - Front end load) * (Current offering price)) - Purchase price] / Purchase price

Rate of return = [157.48 * ($0.20 + $1.04 + ((1 - 0.05 ) * $41.80)) - $6,000] / $6,000

Rate of return = [157.48 * ($0.20 + $1.04 + (0.95 * $41.80)) - $6,000] / $6,000

Rate of return = [157.48 * ($1.24 + $39.71) - $6,000] / $6,000

Rate of return = $448.806 / $6,000

Rate of return = 0.074801

Rate of return = 7.48%

A stock just paid an annual dividend of $1.10. The dividend is expected to increase by 10 percent per year for the next two years and then increase by 2 percent per year thereafter. The discount rate is 14 percent. What correctly computes the current stock price?

Answers

Answer: $10.79

Explanation:

This requires the use of the Dividend Discount Model.

The price of the stock is the present value of the dividends for the two years and then the Terminal value.

Terminal value = Third year dividend / (Required return - Growth rate)

=  (1.10 * 1.10² * 1.02) / (14% - 2%)

= 1.35762 / 12%

= $11.31

Price of stock is:

= Present value of first year dividend + Present value of second year dividend + Present value of Terminal value

= ((1.10 * 1.1) / 1.14) + (( 1.10 * 1.1²) / 1.14²) + (11.31 / 1.14²)

= $10.79

Molly, a Customer Service Representative for an insurance company, was rude to one of her customers. The customer immediately contacted Molly's supervisor and lodged a complaint against Molly. Molly's supervisor then reprimanded her and recorded the incident in her file. Molly has made a conscious effort ever since not to repeat the same mistake. Which of the following instructional strategies is illustrated in this scenario?

a. Reinforcement
b. Passive learning
c. Behavioral modeling
d. Overlearning

Answers

Answer: a. Reinforcement

Explanation:

Reinforcement is a method of correcting behavior by either positive methods or negative. Positive methods involve using a reward and negative involves using punishment.

This falls under negative reinforcement as it is a punishment. Molly was punished by her supervisor by her being reprimanded and the incident being put on her file. It led to her being more conscious of the event in future which meant that the reinforcement corrected her behavior.

Which of the following is part of the generally accepted account of the 1822 conspiracy led by Denmark Vesey?A. His lieutenant was named Cinque. B. Vesey and his followers killed or maimed 37 whites. C. Vesey studied the Magna Carta and quoted the Farmer's Almanac.D. Vesey had purchased his freedom after winning the lottery.

Answers

Answer: D. Vesey had purchased his freedom after winning the lottery.

Explanation:

Denmark Vasey was a African American leader in the early 19th century who was born into slavery but was able to buy his freedom when he won a lottery.

In 1822, he was accused of a conspiracy to organize a slavery revolt that would have seen thousands of African Americans killing slave owners in South Carolina and then sailing to Haiti. They had him executed at the age of 55 for this alleged crime.

Presented here are selected transactions for the Cullumber Company during April. Cullumber uses the perpetual inventory system. April 1 Sold merchandise to Mann Company for $4,200, terms 2/10, n/30. The merchandise sold had a cost of $3,000. 2 Purchased merchandise from Wild Corporation for $8,500, terms 1/10, n/30. 4 Purchased merchandise from Ryan Company for $1,100, n/30. 10 Received payment from Mann Company for purchase of April 1 less appropriate discount. 11 Paid Wild Corporation for April 2 purchase. Journalize the April transactions for Cullumber Company

Answers

Answer:

Cullumber Company

Journal Entries:

April 1 Debit Accounts receivable (Mann Company) $4,200

Credit Sales revenue $4,200

To record the sale of goods on credit terms, 2/10, n/30.

Debit Cost of goods sold $3,000

Credit Inventory $3,000

To record the cost of goods sold.

April 2 Debit Inventory $8,500

Credit Accounts payable (Wild Corporation) $8,500

To record the purchase of goods on credit terms, 1/10, n/30.

April 4 Debit Inventory $1,100

Credit Accounts payable (Ryan Company) $1,100

To record the purchase of goods on credit terms, n/30.

April 10 Debit Cash $4,116

Debit Cash Discounts $84

Credit Accounts receivable (Mann Company) $4,200

To record the receipt of cash on account, including discounts.

April 11 Debit Accounts payable (Wild Corporation) $8,500

Credit Cash $8,415

Credit Cash Discounts $85

To record the payment on account, including discounts.

Explanation:

a) Data and Analysis:

April 1 Accounts receivable (Mann Company) $4,200 Sales revenue $4,200 terms 2/10, n/30.

Cost of goods sold $3,000 Inventory $3,000

April 2 Inventory $8,500 Accounts payable (Wild Corporation) $8,500 terms 1/10, n/30.

April 4 Inventory $1,100 Accounts payable (Ryan Company) $1,100 n/30.

April 10 Cash $4,116 Cash Discounts $84 Accounts receivable (Mann Company) $4,200

April 11 Accounts payable (Wild Corporation) $8,500 Cash $8,415 Cash Discounts $85

When a parent owns less than 100% of a subsidiary, the noncontrolling interest shareholders are allocated their ownership percentage of income or net assets in all of the following eliminating entries except for: Group of answer choices The basic investment account elimination entry The excess value (differential) entry The optional accumulated depreciation elimination entry The amortized excess value reclassification entry

Answers

Answer: The optional accumulated depreciation elimination entry

Explanation:

A non-controlling interest, is also refered to as a minority interest, and this occurs when a has below 50% of the outstanding shares and in such case doesn't have a control over decisions as well.

It should be noted that when a parent owns less than 100% of a subsidiary, the noncontrolling interest shareholders are allocated their ownership percentage of income or net assets in all of the following eliminating entries except for the optional accumulated depreciation elimination entry.

A marketing team at a carwash company was brainstorming better methods to identify what influenced their customers. The team discussed the social and personal factors of various customers and their decisions. What additional factors should the team discuss?
a. situational factors
b. psychological factors
c. personal factors

Answers

B, I think that is right. It should be, good luck!

Mohave Corp. makes several varieties of beach umbrellas and accessories. It has been approached by a company called Lost Mine Industries about producing a special order for a custom umbrella called the Ultimate Shade (US). The special-order umbrellas with the Lost Mine Company logo would be distributed to participants at an upcoming convention sponsored by Lost Mine.
Lost Mine has offered to buy 1,500 of the US umbrellas at a price of $11 each. Mohave currently has the excess capacity necessary to accept the offer. The following information is related to the production of the US umbrella:
Direct materials $5.00
Direct labor 2.00
Variable manufacturing overhead 3.50
Fixed manufacturing overhead 2.50
Total cost $13.00
Regular sales price $19.00
Required:
1. Compute the incremental profit (or loss) from accepting the special order.
2. Should Mohave accept the special order?
3. Suppose that the special order had been to purchase 2,000 umbrellas for $9.00 each. Recompute the incremental profit (or loss) from accepting the special order under this scenario.
4. Assume that Mohave is operating at full capacity. Calculate the special-order price per unit at which Mohave would be indifferent between accepting or rejecting the special order.

Answers

Answer:

Mohave Corp.

1. The incremental profit from accepting the special order is:

= $750.

2. Mohave should accept the special order.

Explanation:

a) Data and Calculations:

Special order quantity = 1,500

Special order price = $11 per unit

Direct materials                             $5.00

Direct labor                                      2.00

Variable manufacturing overhead 3.50  $10.50

Fixed manufacturing overhead                   2.50

Total cost                                                   $13.00

Regular sales price                                   $19.00

Relevant costs:

Direct materials                             $5.00

Direct labor                                      2.00

Variable manufacturing overhead 3.50  $10.50

Incremental Analysis:

Special order price =          $11.00

Variable cost per unit =     $10.50

Incremental profit per unit $0.50

Total incremental profit = $750 ( $0.50 * 1,500)

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