Palmer Corp. is considering the purchase of a new piece of equipment. The cost savings from the equipment would result in an annual increase in net income after tax of $100,000. The equipment will have an initial cost of $400,000 and have a 7-year life. If the salvage value of the equipment is estimated to be $75,000, what is the accounting rate of return?

Answers

Answer 1

Answer:

25%

Explanation:

Accounting rate of return =( Net income from investment ÷ Cost of investment ) × 100

Net income from investment = $100,000

Cost of investment = $400,000

Required rate of return = ($100,000 / $400,000 ) × 100

= 0.25 × 100

= 25%


Related Questions

A machine costing $212,600 with a four-year life and an estimated $17,000 salvage value is installed in Luther Company's factory on January 1. The factory manager estimates the machine will produce 489,000 units of product during its life. It actually produces the following units: 122,800 in Year 1, 122,900 in Year 2, 120,500 in Year 3, 132,800 in Year 4. The total number of units produced by the end of Year 4 exceeds the original estimate-this difference was not predicted. (The machine cannot be depreciated below its estimated salvage value.)
Required:
Compute depreciation for each year (and total depreciation of all years combined) for the machine under each depreciation method. (Round your per unit depreciation to 2 decimal places. Round your answers to the nearest whole dollar.)

Answers

Answer:

Luther Company

Depreciation expense for each year:

a1) Straight line method:

= $195,600/4

= $48,900

a2) Total Depreciation = $195,600 ($48,900 x 4)

b1) Production unit method:

Depreciation rate = $195,600/ 489,000

= $0.40 per unit

Year 1 = 122,800 x $0.40 = $49,120

Year 2 = 122,900 x $0.40 = $49,160

Year 3 = 120,500 x $0.40 = $48,200

Year 4 = 132,800 x $0.40 = $53,120 but cannot exceed $49,120, so it equal to $49,120

a2) Total Depreciation = $195,600 ($49,120 + 49,160 + 48,200 + 49,120)

Explanation:

a) Data and Calculations:

Cost of machine = $212,600

Salvage value             17,000

Depreciable value $195,600

Useful life = 4 years

Estimated production unit = 489,000 units

b) Using the straight-line method, Luther Company depreciates the asset with the same amount of calculated depreciation.  This is calculated by dividing the depreciable amount of the asset by the number of years the asset will be put to use.  The production unit method uses an estimate of the total production units to divide the depreciable amount.  The depreciation rate obtained is applied to the number of units produced each year to ascertain the year's depreciation expense.

From the question, we have:

Depreciable amount = Machine cost – Salvage value = $212,600 - $17,000 = $195,600

We use 2 relevant depreciation methods as follows:

1. Straight line depreciation method

Straight line depreciation rate = 1 / Estimated useful life = 1 / 4 = 0.25 or 25%

Depreciation for each year = Depreciable amount * Straight line depreciation rate ………. (1)

Using equation (1), we have:

Depreciation for Year 1 = N195,600 * 25% = $48,900

Depreciation for Year 2 = N195,600 * 25% = $48,900

Depreciation for Year 3 = N195,600 * 25% = $48,900

Depreciation for Year 4 = N195,600 * 25% = $48,900

Therefore, we have:

Total depreciation of all years combined = Depreciation for Year 1 + Depreciation for Year 2 + Depreciation for Year 3 + Depreciation for Year 4 = $48,900 + $48,900 + $48,900 + $48,900 = $195,600

2. Units-of-production method

Expected unit of production = 489,000 units

Depreciation rate = Depreciable amount / Expected unit of production = $195,600/ 489,000 = $0.40

Depreciation for each year = Unit produced for the year * Depreciation rate ………..(2)

Using equation (1), we have:

Depreciation for Year 1 = 122,800 * $0.40 = $49,120

Depreciation for Year 2 = 122,900 * $0.40 = $49,160

Depreciation for Year 3 = 120,500 * $0.40 = $48,200

Since it is stated in the question that the machine cannot be depreciated below its estimated salvage value, this therefore implies that:

Depreciation for Year 4 = Depreciable amount - Depreciation for Year 1 - Depreciation for Year 2 - Depreciation for Year 3 = $195,600 - $49,120 - $49,160 - $48,200 = $49,120

Therefore, we have:

Total depreciation of all years combined = Depreciation for Year 1 + Depreciation for Year 2 + Depreciation for Year 3 + Depreciation for Year 4 = $49,120 + $49,160 + $48,200 + $49,120 = $195,600

Learn more here: https://brainly.com/question/22848413

Using the fixed-order-quantity model, which of the following is the total ordering cost of inventory given an annual demand of 36,000 units, a cost per order of $80, and a holding cost per unit per year of $4?
A) $849.
B) $1,200.
C) $1,889.
D) $2,267.
E) $2,400.

Answers

Answer:

E. $2,400

Explanation:

Given that;

Annual demand = 36,000 units

Cost per order = $80

Holding cost per unit per year = $4

Firstly, we will need to calculate the EOQ.

EOQ = √2DS / H

= √ 2 × 36,000 × $80 / $4

EOQ = 1,200 units

Total ordering cost per year therefore is

= Annual demand / EOQ × Cost per order

= (36,000 / 1,200) × $80

= $2,400

Which of the following is one of the three arguments in favor of narrow corporate social responsibility discussed in this chapter?
a. let-government-do-it
b. visible-hand
c. society-lacks-the-expertise
d. business-can-handle-i

Answers

Answer: let-government-do-it

Explanation:

The narrow corporate social responsibility has to do with the fact that corporations and businesses already contribute a positive quota to tye economy by generating revenue when they make profit, which they use in supporting the wages of employees, provision of employment, investments opportunities, and payment of taxes.

The argument believes that government should be allowed to do some other things.

Amna works as a receptionist at a fashion magazine. One morning, her boss walks into the office and shouts at her, telling her that the front office is a mess and she needs to clean it instantly. After her boss leaves the room, Amna goes to the front office and violently slams trash into the bin. Which of the following best describes Amna's anger?

Answers

Answer:

can you tell the options

In a case where two projects are not mutually exclusive and have returns exceeding the cost of capital, the firm should

Answers

Answer:

That two projects are not mutually exclusive means the firm can implement both projects. They should run both because they both have returns exceeding the cost of capital.

Explanation:

If a worker takes 50 hours to perform a task the first time he/she does it, and the learning percentage is 80%
a. How long does it take the worker to do the task the third time it is performed?
b. How long does it take the worker to do all three tasks?
c. How much longer would it take the worker to complete two additional tasks (beyond the first three)?

Answers

Answer:

Requirement a. 35.11 Hrs

Requirement b. 125.105 Hrs

Requirement c. 61.782 Hrs

Explanation:

The formula to calculate the learning curve is as under:

Y = aX^2

Here

X is cumulative number of units

Y is cumulative time required for X number of units

a is the time taken for first unit which is 50 hours

b = Log of Learning Curve Percentage / Log 2

Learning Curve Percentage is 80%

This means

b = log 0.8 / log 2 = – 0.322

Requirement A: How long does it take the worker to do the task the third time it is performed?

Now in this case, X is 3 units, Y is unknown, a is 50 hours and b is 80%. By putting the values in the above formula, we have:

Y = 50 Hrs * 3 Units ^-0.322  = 125.105 Hours

Now this Y is cumulative time for unit 1, 2 and 3.

We

Time required for 3rd unit = Y for 3 cumulative units  -  50 Hrs for first Unit - Time required for second Unit

Time required for 3rd unit = 125.105 Hours  - 50 Hours - 50 Hrs * 2 Units ^-0.322  = 35.11 Hrs

Requirement B:

125.105 Hours are required to work for 3 Units (Calculated above).

Requirement C:

Cumulative time taken for 5 Units = Y = 50 Hrs * 5 Units ^-0.322 = 186.887

Now

Time taken for 4th and 5th units = Cumulative time for 5 Units   -  Cumulative time taken for 3 Units

By putting values, we have:

Time taken for 4th and 5th units = 186.887 Hrs - 125.105 Hrs = 61.782 Hrs

In the CSU Online Library, using the Business Source Ultimate database, search for and read the article titled "How Barbie Lost her Groove," by Nash and Duvall (2005). Compose a persuasive response that includes the following elements:Explain why Mattelâs managers were able to slowly change decision making over time and what kinds of cognitive errors contributed.

Answers

Answer:

Explanation:

Mettel is one of the best toy producers on the planet. It battles in the overall toy industry which is amazingly forceful and demands expedient changes in the thing as indicated by prerequisites, taste, and tendency of the customers. The association had included noteworthy throw of the doll business which records for $10 billion out of a year. The advantage of the association was its existence famous Barbie dolls which had over half portion of its benefit. Barbie was moved in the year 1960 and was doing magnificent in the market starting now and into the foreseeable future. Mother's who played with Barbie, supported the dolls over others for their young ladies and granddaughters as it had an ideal women picture. Starting late the closeout of Barbie wound up stale as the kind of the customers had changed. With pushing world, women social points of view took an adjustment in standpoint. The current women hold all along with a substitute view towards the activity of youngsters, occupation, marriage, sex, etc.

The directors at Barbie were peppy by the advantage which they were making out from Barbie and didn't want to alter the thing. The directors were uneasy from revealing the enhancements since they accepted that changing the nearness of the doll may influence on the closeout of the thing. Mattel's bosses didn't get that if the structure of the doll isn't changed with the taste and tendency of the customers, it might lose its a ground of being the best in the market. Customers have recognized arrangements progression as a significant part of buying decision standards. Primarily, bargains headway offers customers the opportunity to get more than they presumed possible.

The mental trip of control may have added to Mattel's steadiness in its dynamic procedure. The hallucination of control makes administrators overestimate the level of their order over a situation. The administrators of Mattel were affected in the continued with the accomplishment of the Barbie doll. They set up their sureness regarding past advancement and would not perceive vital changes inside the earth. They overestimated the association's ability to continue surpassing competitors and didn't have a game plan for a condition, for instance, the introduction of the Bratz doll. They were sure that if anything happened to challenge Barbie's success, they would easily have the alternative to vanquish it.

For Sunland Company, sales is $2600000, fixed expenses are $780000, and the contribution margin ratio is 36%. What are the total variable expenses? $499200 $2600000 $1664000 $936000

Answers

Answer:

$1,664,000

Explanation:

Given the following;

Sales = $2,600,000

Since we are given contribution margin ratio to be 36%,

We will use the formula for contribution margin ratio as depicted below to arrive at the total variable expenses.

Contribution margin ratio = Sales - Variable ) ÷ sales

36% = ( $2,600,000 - Variable expenses ) ÷ $2,600,000

Cross multiply

36% × $2,600,000 = $2,600,000 - Variable expenses

$936,000 = $2,600,000 - Variable expenses.

Collect like terms

Variable expenses = $2,600,000 - $936,000

Variable expenses = $1,664,000

What role does politics play in shaping fiscal and monetary policies?

Answers

Answer: Fiscal policies refer to government efforts to influence the economy through taxation without representation and spending decisions that are designed to encourage growth. Monetary policies refer to actions that shape the economy by influencing interest rates and the supply of money. Politics plays a role by making taxes higher and by influencing interest rates.

Explanation:

The trend analysis report of Marswell, Inc. is given below (in millions)
2019 2018 2017 2016 2015
Net income $690 $604 $470 $404 $398
Trend percentages 173% 152% 118% 102% 100%
Which of the following is a correct conclusion from the above analysis?
A) Net income for 2017 has decreased by 1 18% over that for 2015.
B) Net income for 2017 has increased by 1 18% over that for 2015
C) Net income for 2017 has decreased by 18% over that for 2015.
D) Net income for 2017 has increased by 18% over that for 2015

Answers

Answer: D) Net income for 2017 has increased by 18% over that for 2015

Explanation:

Trend Analysis shows the difference in the value of a variable overtime. In the analysis below, the base year is 2015 and so has a trend percentage of 100%.

The increases or decrease in Net Income in subsequent years can be inferred by the different in the trend percentages of the various years. For instance, the increase (decrease) in net income in 2019 over 2015 is;

= 173 - 100

= 73%

This means that income in 2019 is 73% higher than it was in 2015.

The same goes for 2017 and 2015;

= 118 - 100

= 18%

Income in 2017 has increased by 18% since 2015.

You anticipate having to pay $30,000 per year for your child’s college education starting 10 years from now. You plan to finance four years of college by making quarterly deposits in a savings account starting now. The final deposit is made three months prior to the first college payment, for a total of 40 deposits. Each annual college payment is made in full at the beginning of the school year. If the savings account earns 8% per annum convertible quarterly, what should your quarterly deposit be?

Answers

Answer:

$1,741.81

Explanation:

we must first determine the total cost of college using the present value of an annuity due:

present value = $30,000 x 3.5771 (PV factor annuity due, 8%, 4 periods) = $107,313

to find the quarterly payment we can use the following formula:

future value of an annuity due = quarterly payment x FV annuity factor (2%, 40 periods)

future value of annuity due = $107,313FV annuity factor (2%, 40 periods) = 61.61002

$107,313 = quarterly payment x 61.61002

quarterly payment = $107,313 / 61.61002 = $1,741.81

g Within the context of corporation law, the concept of double taxation means that: Question 20 options: the government taxes both management salaries and dividends to managers the tax rate for corporations is double that of individuals the government taxes both earnings to corporations and dividends to individual shareholders the government taxes both earnings and retained earnings of the corporation

Answers

Answer: the government taxes both earnings to corporations and dividends to individual shareholders

Explanation:

Double taxation occurs when an income, asset, good or any other financial transaction is being taxed twice.

Within the context of corporation law, the concept of double taxation means that the government taxes both earnings to corporations and dividends to individual shareholders.

Considered to be the first theory of international trade, ______________ principal assertion was that gold and silver were the mainstays of national wealth and essential to vigorous commerce. a. Collectivism's. b. Mercantilism's. c. Capitalism's. d. Economic conservatism's.

Answers

Answer:

B. Mercantilism's.

Explanation:

This form of trade was seen to be practiced by Great Britain within the 16th to the 18th century and it is explained to be a trade pattern where the a country uses its economy to built its power to be stronger and this is particularly done at the expense of other countries. This model is seen to encourage exports to other economies while imports are been highly restricted. In as much as this was been a pattern for the Europeans, other factors were been seen to happen in a bid to practise this model well which includes:

i). Tariff barriers, quotas or non-tariff barriers.

ii). Secretion and storage of foreign currency reserves, plus gold and silver reserves.

iii). National investments in research and development to maximise the efficiency and capacity of the domestic industry and many more only to mention but few.

OceanGate sells external hard drives for $200 each. Its total fixed costs are $30 million, and its variable costs per unit are $140. The corporate ta rate is 30%. If the economy is strong, the firm will sell 2 million drives, but if there is a recession, it will sell only half as many.a. What is the firms' degree of operating leverage?b. If the economy enters a recession, what will be the firm's after tax cost of profit?

Answers

Answer:

a. 1.33

b. $337,000,000

Explanation:

Degree of operating leverage = Contribution ÷ Earnings Before Interest and Tax

                                                  = 2,000,000 × ($200 - $140) ÷ ($120,000,000 - $30,000,000)

                                                  = 1.33

Recession : After tax Cost of Profit

Sales (2,000,000 × $200)                            $400,000,000

Less Variable Costs (2,000,000 × $140)    ($280,000,000)

Contribution                                                   $120,000,000

Fixed Cost                                                      ($30,000,000)

Profit Before Tax                                             $90,000,000

Taxation                                                          ($27,000,000)

Profit After tax                                                 $63,000,000

After tax Cost of Profit = Sales - Profit After tax \

                                       = $400,000,000 - $63,000,000

                                       = $337,000,000

The following data have been extracted from the financial statements of Prentiss, Inc., a calendar-year merchandising corporation:
December 31,
Balance Sheet Data 2017 2018
Trade accounts receivable-net 84,000 78,000
Inventory 150,000 140,000
Accounts payable-merchandise (credit) (95,000) (98,000)
Total sales for 2018 were $1,200,000 and for 2017 were $1,100,000.
Cash sales were 20 % of total sales each year
Cost of goods sold was $840,000 for 2018.
Variable general and administrative (G&A) expenses for 2018 were $120,000.
These expenses are the same proportion of sales every year and have been paid at the rate of 50% in the year incurred and 50% the following year. Unpaid G&A expenses are not included in accounts payable. Fixed G&A expenses, including $35,000 depreciation and $5,000 bad debt expense, totaled $100,000 each year. The amount of such expenses involving cash payments was paid at the rate of 80% in the year incurred and 20% the following year. In each year, there was a $5,000 bad debt estimate and a $5,000 write-off. Unpaid G&A expenses are not included in accounts payable.
Required: Compute the following:
1. The amount of cash collected during 2018 that resulted from total sales 2017 and 2018.
2. The amount of cash disbursed during 2018 for purchases of merchandise.
3. The amount of cash disbursed during 2018 for variable and fixed G&A expenses

Answers

Answer:

Prentiss, Inc.

Computation of:

1. The amount of cash collected during 2018 that resulted from total sales 2017 and 2018:

                                                                       2018

Beginning Trade accounts receivable       84,000

Credit Sales                                              960,000

Ending Trade accounts receivable-net    (78,000)

Cash received from customers              966,000

Cash sales (20% of Sales)                       240,000

Total cash collected                            $1,206,000

2. The amount of cash disbursed during 2018 for purchases of merchandise:

                                                                                    2018

Beginning Accounts payable-merchandise             95,000

add Purchases (Cost of goods sold)                       840,000

less Ending Accounts payable-merchandise           98,000

Cash disbursed for purchases of merchandise  $837,000

3. The amount of cash disbursed during 2018 for variable and fixed G&A expenses:

Fixed:

80% of $60,000 paid in the year = $48,000

20% of $60,000 for last year's =       12,000

Cash disbursed for Fixed G&A =                      $60,000

Variable:

80% of $120,000 paid in the year = $96,000

20% of $110,000 for last year's =      22,000  $118,000

Total G&A paid during 2018 =                         $178,000

Explanation:

a) Data and Calculations:

1. December 31,

Balance Sheet Data                                        2017              2018

Trade accounts receivable-net                    84,000           78,000

Inventory 150,000 140,000

Accounts payable-merchandise (credit)    (95,000)        (98,000)

Total sales                                              $1,100,000   $1,200,000

Cash sales were 20 % of total sales each year

Cost of goods sold was $840,000 for 2018

Cost of goods sold for 2017 = $770,000 ($840,000/1,200,000 x $1,1,00,000)

Variable general and administrative (G&A) expenses for 2018 were $120,000

Variable general and administrative (G&A) expenses for 2017 $110,000 ($120,000/$1,200,000 x $1,100,000)

Fixed general and administration (G&A) expenses for each year = $100,000

Cash paid for Fixed general and administration:

Total amount =       $100,000

less depreciation       35,000

less bad debts             5,000

Cash paid for fixed $60,000

At the break-even point of 1000 units, variable costs are $60000, and fixed costs are $35000. How much is the selling price per unit?

Answers

Answer:

the selling price per unit is $95

Explanation:

The computation of the selling price per unit is shown below:

Selling price per unit is

= Total cost ÷ break even points

where,

Total cost is

= Variable cost +  fixed cost

= $60,000 + $35,000

= $95,000

And, the break even point is 1,000 units

So, the selling price per unit is

= $95,000 ÷ 1,000 units

= $95

Therefore, the selling price per unit is $95

On March 1, a business paid $3,840 for a twelve-month liability insurance policy. On April 1, the business entered into a two-year rental contract for equipment at a total cost of $23,160.
A) Determine the insurance expense for the month of March.
B) Determine the balance in prepaid insurance as of March 31.
C) Determine the equipment rent expense for the month of April.
D) Determine the balance in prepaid equipment rental as of April 30.

Answers

Answer:

a. Insurance expense for the month of march

= ($3,840 / 12 months) * 1 month

= $320 per month

b. Balance in prepaid insurance as of March 31

= ($3,840 / 12 months) *11 months remaining

= $3,520

c. Equipment rent expense for the month of April

= ($23,160 / 24 months) * 1 month

= $965

d. Balance in prepaid equipment rental as of April 30

= Nil ($0) as it is not mentioned that payment has been made, it is only mentioned that two year rental contract has been entered into.

Lauren has one dependent child and will file as head of household. In addition to income from wages, she has a $1,000 capital gain from the sale of stock that she owned for eight months. Her taxable income is $72,000, so her marginal tax rate is 22%. Lauren's tax on her capital gain is:_________. a) $0 b) $150 c) $220 d) $280

Answers

Answer: c) $220

Explanation:

Capital Gains from assets that were held for less than a year attract the same tax rate that a person would pay based on their federal tax brackets.

As Lauren held the stock for only 8 months before she sold it and as her marginal tax rate is 22%, she is to pay a 22% tax on the capital gain;

= 22% * 1,000

= $220

IBM creates and sells additional stock to Morgan Stanley. Morgan Stanley then resells it to the U.S. public. Morgan Stanley is acting as a(n)

Answers

Answer:

Asset transformer.

Explanation:

Firstly, asset transformation is explained to be the process which involves asset creation which are from liabilities which posses different attributes combining small businesses etc. Therefore asset transformers are seen to purchase one security from a customer or makes and creates a separate claim in order to raise funds. In as much as it is seen as a risky thing to do; this is because these asset been acquired will be riskier than the deposit used to raise funds because the intermediary hopes to profit on the spread between the rate earned on the asset claim and the rate paid on the liability claim. Therefore this spread form is said to be positive, generally speaking, the asset must be riskier than the liability.

Waterway Industries produces 1000 units of a necessary component with the following costs: Direct Materials $42000 Direct Labor 23000 Variable Overhead 8000 Fixed Overhead 10000 Waterway Industries could avoid $6000 in fixed overhead costs if it acquires the components externally. If cost minimization is the major consideration and the company would prefer to buy the components, what is the maximum external price that Waterway Industries would accept to acquire the 1000 units externally? $73000 $79000 $77000 $75000

Answers

Answer:

The maximum external price that Waterway Industries would accept to acquire the 1000 units externally is $77000.

Explanation:

The  maximum external price must be equal to the cost of making the components internally taking into account thee avoidable fixed costs of getting an outside supplier.

Determination of the maximum external price :

Direct Materials                                      $42,000

Direct Labor                                            $23,000

Variable Overhead                                  $8,000

Fixed Overhead ($10,000 - $6,000)      $4,000

Maximum external price                         $77000

As an HR manager, what tool would you most likely use to determine the compensation of employees found in competitor firms

Answers

Answer:

The correct approach will be "Compensation surveys ".

Explanation:

Compensation surveys help people to make carefully considered commercial management by providing you with accurate metrics predicated on your market, size of the organization, and the relatively close expertise competitors. Individuals allow us to better understand as well as analyze the talent economy, instead of being mandated either by market.

True or false: It is acceptable accounting practice to initially record prepaid rent in either a balance sheet or income statement account.

Answers

Answer:

False

Explanation:

In the initial period, the prepaid expenses should be recorded in the assets hand side of the balance sheet under the current asset column

But when some adjustments are made regarding this in terms of gains or expenses incurred, the same should be presented on the income statement

Hence, the given statement is false as it is recorded in the assets only during the initial period

Which of the following statements is true of sales as a career?

Answers

The full question reads;

Which of the following statements is true of sales as a career?

The demand for sales professionals is expected to decrease in the next few years.

Sales as a profession does not offer much job security, as salespeople are the revenue producers for an organization.

Salespeople cannot switch industries easily, as different industries need specialized salespeople.

Salespeople can ultimately move to higher management positions.

Salespeople receive indirect feedback from their customers

Answer:

Salespeople receive indirect feedback from their customers

Explanation:

The fact is that it is not accurate to say sales as a profession does not offer much job security, as salespeople are the revenue producers for an organization because other professions may experience the same.

However, it is possible for salespeople to receive indirect feedback from their customers who may be surprised by a product's features or price.

Nori files a suit against Mica to enforce an oral contract that would otherwise be unenforceable under the Statute of Frauds.The court could enforce such a contract if:________
A) Nori foreseeably and justifiably relied on Mica's promise to her detriment.
B) Mica denies the existence of any contract.
C) neither party has begun to perform.
D) the deal does not involve customized goods.

Answers

Answer: A. Nori foreseeably and justifiably relied on Mica's promise to her detriment.

Explanation:

From the question, we are informed that Nori files a suit against Mica to enforce an oral contract that would otherwise be unenforceable under the Statute of Frauds.

The court could enforce such a contract if Nori foreseeably and justifiably relied on Mica's promise to her detriment.

The Benesch Company expects sales in 2018 of 205,000 units of serving trays. Benesch​'s beginning inventory for 2018 is 18,000 ​trays, and its target ending inventory is 27,000 trays. Compute the number of trays budgeted for production in 2018.

Answers

Answer:

214,000 trays

Explanation:

The computation of the number of trays produced is shown below:

= ending inventory units + expected sales units - beginning inventory units

= 27,000 + 205,000 - 18,000

= 214,000 trays

We simply applied the above formula so that the number of trays budgeted for production could come

Hence, the 214,000 trays is the answer

A futures contract is a contract that essentially gives the owner of the contract the ability to buy some specific amount of a good at a given price at a point in the future. In a 1984 paper entitled "Orange Juice and the Weather," economist Richard Roll showed that the price of frozen orange juice futures could be used to predict errors in weather forecasts for Florida made by the National Weather Service. That is, there were times in which the price of orange juice futures did a better job of predicting the temperatures in Florida than did the National Weather Service! Given this information, which of the following would the efficient markets hypothesis suggest was occurring?
a. Investors in orange juice futures were using publicly available information that scientists at the National Weather Service were not using
b. Scientists at the National Weather Service had private information that they were not making available to the public when issuing weather forcasts
c. The futures market was on an extended lucky streak
d. Frozen orange juice futures must have been a riskier investment than the stock market since you had to bet against scientific experts to do well

Answers

Answer:

A

Explanation:

Investors in orange juice futures were using publicly available information that scientists at the National Weather Service were not using which would the efficient markets hypothesis suggests was occurring. The correct option is A.

What are the features of the efficient market hypothesis?

The efficient market hypothesis (EMH) holds that all stocks are perfectly priced based on their inherent investment properties, which all market participants have equal knowledge of. Financial theories are subjective. In other words, there are no proven laws in finance.

According to the efficient market hypothesis, new information is immediately reflected in stock prices, and thus neither technical nor fundamental analysis can generate excess returns. The efficient market hypothesis has been called into question on theoretical and empirical grounds.

Thus, the ideal selection is option A.

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An investor purchases a TIPS bond with a 3% coupon. During the first year, if the inflation rate is 8%, the principal value of the security at the end of that year will be closest to:_________

Answers

Answer:

assuming that the cost of the bond was originally $1,000, its principal will be adjusted to $1,000 x (1 + 8%) = $1,080 at the end of the year.

Explanation:

TIPS stand for Treasury Inflation-Protected Securities, which means that the principal value of the security will be adjusted to inflation. The coupon rate is not adjusted, but since the principal is, if inflation rises, you will receive a higher coupon rate and the maturity value of the security will also increase.

Here we are assuming that the value of the principal amount of bond investment is $4000, so the principal value of security at the end of the year will be $4320.

The calculation is done by taking the inflation rate into consideration which is 8% as compared to coupon rate 3%. The rate of Interest is taken as 8% as the inflation rate is greater than the coupon rate.

The TIPS bonds are also referred to as the Treasury-Inflation Protected Security bonds and as the name suggests if the inflation rate beats the coupon rate of such bonds it is applied to the appreciation.

The coupon rate over these bonds is generally lower than the average inflation rate every year as it makes the investors secured that their money is at least at par with the rate of inflation.

The calculation of principal value of such bonds at the maturity of one year can be calculated using the following formula,

[tex]\rm Principal\ Value= Amount\ Invested\ x\ (1+\ Inflation\ Rate)[/tex]

Putting the values in the formula we get,

[tex]\rm Principal\ value= 4000\ x\ (1+0.08)[/tex]

[tex]\rm Principal\ value= 4000\ x\ 1.08[/tex]

Therefore the principal value of the bond is obtained as $4320.

Hence, the correct value of the TIPS bond in which an investor invests his money will grow to a value of $4320.

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Jamison Company produces and sells Product X at a total cost of $25 per unit, of which $15 is product cost and $10 is selling and administrative expenses. In addition, the total cost of $25 is made up of $14 variable cost and $11 fixed cost. The desired profit is $5 per unit. Determine the mark up percentage on total cost.

Answers

Answer:

Markup percentage on total cost  = 20%

Explanation:

Markup percentage on total cost  = Desired profit/Total cost

Markup percentage on total cost  = $5/ $25

Markup percentage on total cost  = 0.2

Markup percentage on total cost  = 20%

Lohn Corporation is expected to pay the following dividends over the next four years: $12, $9, $8, and $3.50. Afterward, the company pledges to maintain a constant 7 percent growth rate in dividends forever. If the required return on the stock is 14 percent, what is the current share price?

Answers

Answer:

The current share price is 56.60

Explanation:

The expected dividend by Lohn Corporation in 1st year, D1 = $12

The expected dividend by Lohn Corporation in 2nd year, D2 = $9

The expected dividend by Lohn Corporation in the third year, D3 = $8

The expected dividend by Lohn Corporation in the fourth year, D4 = $3.50

Given the interest rate = 14%

Now use the present value of all dividends and then add all to find the current share price.

Present value (PV) = Future value / (1+r)^n

r = interest rate  

n = time period  

PV of D1 = 12 / 1.14 = 10.53

PV of D2 = 9 / 1.14^2 = 6.93

PV of D3 = 8 / 1.14^3 = 5.40

PV of D4 = 3.50 / 1.14^4 = 2.07

D5 = 3.50 * 1.07 = 3.745

P4 = D5 / (14%-7%) = 53.5

PV of P4 = 53.5 / 1.14^4 = 31.68

The Stock price = 10.53 + 6.93 + 5.40 + 2.07 + 31.68  

The Stock price = 56.60

Vicky Robb is considering purchasing the common stock of Hawaii Industries, a rapidly growing boat manufacturer. She finds that the firm’s most recent (2020) annual dividend payment was $2.50 per share. Vicky estimates that these dividends will increase at a 20% annual rate, g1, over the next 3 years (2021, 2022, and 2023) because of the introduction of a hot new boat. At the end of the 3 years (the end of 2023), she expects the firm’s mature product line to result in a slowing of the dividend growth rate to 8% per year, g2, for the foreseeable future. Vicky’s required return, rs, is 15%. Required: What is the current (end-of-2020) value of Hawaii’s common stock, P0 = P2020.

Answers

Answer:

P0 = $51.9956 rounded off to $52.00

Explanation:

The two stage growth model of DDM will be used to calculate the price of a stock whose dividends are expected to grow over time with two different growth rates. The DDM values a stock based on the present value of the expected future dividends from the stock.

The formula for price of the stock today under this model is,

P0 = D0 * (1+g1) / (1+r)  +  D0 * (1+g1)^2 / (1+r)^2  +  ...  +  D0 * (1+g1)^n / (1+r)^n  +  

[ (D0 * (1+g1)^n * (1+g2) / (r - g2)) / (1+r)^n ]

Where,

D0 is the dividend today or most recently paid dividendg1 is the initial growth rate which is 20%g2 is the constant growth rate which is 8%r is the required rate of return

P0 = 2.5 * (1+0.2) / (1+0.15)  +  2.5 * (1+0.2)^2 / (1+0.15)^2  +  

2.5 * (1+0.2)^3 / (1+0.15)^3  +

[(2.5 * (1+0.2)^3 * (1+0.08) / (0.15 - 0.08) / (1+0.15)^3)

P0 = $51.9956 rounded off to $52.00

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