On January 1, 2020, Barwood Corporation granted 5,000 options to executives. Each option entitles the holder to purchase one share of Barwood's $5 par value common stock at $50 per share at any time during the next 5 years. The market price of the stock is $65 per share on the date of grant. The fair value of the options at the grant date is $150,000. The period of benefit is 2 years. Prepare Barwood's journal entries for January 1, 2020, and December 31, 2020 and 2021

Answers

Answer 1

Answer and Explanation:

The journal entries are shown below;

On Jan 1, 2020

No journal entry is required

On Dec 31, 2020

Compensation expense Dr ($150,000 ÷ 2) $75,000

       To paid in capital stock option $75,000

(Being compensation expense is recorded)

On Dec 31, 2021

Compensation expense Dr ($150,000 ÷ 2) $75,000

       To paid in capital stock option $75,000

(Being compensation expense is recorded)


Related Questions

Financial reports prepared for a variety of external users who are unable to obtain the accounting information for their own specific needs are known as:
a.
External user reports.
b. External purpose financial statements
c. Non-specific user reports
d. General purpose financial​

Answers

Answer:

General purpose financial reports

Explanation:

From the word 'General', a financial statements which is issued to include a range of fonacila reports without a focus on a certain or specific aspect of a financial disclosure is called a general purpose financial report. The general purpose accounting report is usually issued in other to serve as an investment report to external users, lenders or investors. These accounting report usually incorporates reports including ; Statement of cashflow, balance sheet, shareholders equity, audit report income statement and other available reports.

The term that describes Financial reports which is prepared for a variety of external users that could not get accounting information for their own specific needs are D: General purpose financial.

In accounting, General purpose financial report are been prepared variety of external users especially those that couldn't obtain the accounting information for their own specific needs.

It serves as financial reports that serve many variety of function in domain of accounting.

Therefore, option D is correct.

Learn more at:

https://brainly.com/question/19052416?referrer=searchResults

The objective theory of contracts refers to the fact that in determining whether a valid offer exists, the court will mainly consider whether: (A) The offeror and offeree were acting in a calm, reasonable, unemotional manner. (B) The intentions--both obvious and unobserved--of the offeror and offeree match their actions. (C) The offer would seem fair from the perspective of a prudent and reasonable person. (D) A reasonable person, observing the situation, would believe a genuine offer had been made.

Answers

Answer:

(A) The offeror and offeree were acting in a calm, reasonable, unemotional manner.

Explanation:

A contract can be defined as an agreement between two or more parties (group of people) which gives rise to a mutual legal obligation or enforceable by law.

There are different types of contract in business and these includes: fixed-price contract, cost-plus contract, bilateral contract, implies contract, unilateral contract, adhesion contract, unconscionable contract, option contract, express contract, etc.

Mutual assent is a legal term which represents an agreement by both parties to a contract. When two parties to a contract both have an understanding of the parameters, terms and conditions surrounding a contract, it ultimately implies that they are in agreement; this is generally referred to as mutual assent.

Hence, the objective theory of contracts refers to the fact that in determining whether a valid offer exists, the court will mainly consider whether the offeror and offeree were acting in a calm, reasonable, unemotional manner.

Note: the offeror is the party that offers the project to another party while the offeree is the recipient of the offer in a contract.

Organizers of an outdoor summer concert in Toronto are concerned about the weather conditions on the day of the concert. They will make a profit of $42,000 on a clear day and $12,000 on a cloudy day. They will make a loss of $6,000 if it rains. The weather channel has predicted a 52% chance of rain on the day of the concert. Calculate the expected profit from the concert if the likelihood is 11% that it will be sunny and 37% that it will be cloudy.

Answers

Answer:

$5,940

Explanation:

Calculation for the expected profit

Expected profit= (42,000*0.11)+(12,000*0.37)+(-6,000*0.52)

Expected profit=4,620+4,440+(-3,120)

Expected profit=$5,940

Therefore Expected profit will be $5,940

Fillmore Industries is a vertically integrated firm with several divisions that operate as decentralized profit centers. Fillmore's Systems Division manufactures scientific instruments and uses the products of two of Fillmore's other divisions. The Board Division manufactures printed circuit boards (PCBs). One PCB model is made exclusively for the Systems Division using proprietary designs, while less complex models are sold in outside markets. The products of the Transistor Division are sold in a well-developed competitive market; however, one transistor model is also used by the Systems Division. The costs per unit of the products used by the Systems Division are as follows:
PCB Transistor
Direct materials 1,85 0,40
Direct labor 4,20 0,90
Variable overhead 2,40 0,70
Fixed overhead 0,85 0,75
Total Cost 9,30 2,75
The Board Division sells its commercial product at full cost plus a 30 percent markup and believes the proprietary board made for the Systems Division would sell for $12 per unit on the open market. The market price of the transistor used by the Systems Division is $3.45 per unit.
Required:
1. What is the minimum transfer price for the Transistor Division? What is the maximum transfer price of the transistor for the Systems Division?
2. Assume the Systems Division is able to purchase a large quantity of
transistors from an outside source at $2.75 per unit. Further assume that the Transistor Division has excess capacity. Can the Transistor Division meet this price?
3. The Board and Systems divisions have negotiated a transfer price of $11 per printed circuit board. Discuss the impact this transfer price will have on each division.

Answers

Answer:

Fillmore Industries

Fillmore's Systems Division

1. Minimum and Maximum Transfer Prices:

                                PCB      Transistor

Minimum transfer

price                  $12.00      $3.45

Maximum transfer

price                  $12.09      $3.58

2. Yes. The Transistor Division can meet this price.  It can sell at $2.60 (Variable cost plus markup) by eliminating the fixed cost, which is not a relevant cost.

3. A transfer price of $11 reduces the profitability of the Transistor Division while it increases the profitability of the other division.  The transfer price should be a market-competitively determined price to encourage efficiency in the divisions.

Explanation:

a) Data and Calculations:

                                PCB      Transistor

Direct materials      1,85          0,40

Direct labor            4,20          0,90

Variable overhead 2,40          0,70

Fixed overhead     0,85          0,75

Total Cost              9,30          2,75

Marked up Price $12.09      $3.58

Minimum transfer

price                  $12.00      $3.45

Maximum transfer

price                  $12.09      $3.58

Market price       $12.00     $3.45

in the united states ,dollar bills, , and dimes are representative money

Answers

Answer:

In the United States, dollar bills, nickels, and dimes are Representative money It can be exchanged for a valuable good, was used in systems involved a "gold standard", and can be traded for a commodity such as silver.

Do It! Review 9-2a On January 1, 2017, Salt Creek Country Club purchased a new riding mower for $17,500. The mower is expected to have a 10-year life with a $600 salvage value. What journal entry would Salt Creek make on December 31, 2017, if it uses straight-line depreciation

Answers

Answer:

Salt Creek should make a journal entry to record full one year depreciation expenses relating to the mower at 31st December 2017 as followed;

Dr Depreciation expenses - Machinery $1,690

--------Cr Accumulated depreciation - Machinery $1,690

Explanation:

Depreciation refers to the fall in the value of an asset. The annual depreciation expenses relating to Mower would be calculated as;

Annual depreciation expense = (Initial cost of Mower - Estimated salvage value) / Expected useful life.

= ($17,500 - $600) / $10

= $16,900 / $10

= $1,690

Since the Mower is purchased on January 1st, 2017, at 31st December 2017, Salt creek should make a entry to record full year depreciation expense.

a) What do you understand by the term qualitative research?
-) Briefly examine five differences between qualitative and
JESTION THREE (3)
What is a research problem and why is it important?
Examine five (5) characteristics of a good problem stater​

Answers

Answer:

Kindly check explanation

Explanation:

An indepth analysis or research which involves non-numerical findings and as such may involve the use of categorical variables such as texts and other non-numerical data in its analysis may be termed as a qualitative research. It is aimed at establishing a comprehensive distinction or categorization of variables in a non-numerical format.

The main differences between qualitative and quantitative research include :

Qualitative research are in textual or non-numeric format while quantitative are numeric

Qualitative research have fixed responses as they use discrete or continous numeric variables while quantitative research aren't fixed and are usually unstructured.

Qualitative research cannot be subjected to statistical analysis as they are non-numeric while quantitative research can be subjected to statistical evaluation.

When conducting a research, the intended problem which one aims to solve with the outcome of the research is referred to as the problem statement.

A good research problem should be clear and lucid enough.

It should address a very specific area of research

It should be rendered in an interpretable manner and open to data collection.

It should be be robust to lead to further investigation.

An example of two way communication

Answers

Answer:

Radio, telephone, and computer-aided dispatch systems etc.

Explanation:

Hope it helps,

Pls mark me as the brainliest

Thank you

Suppose this information is available for PepsiCo, Inc. for 2020, 2021, and 2022. (in millions) 2020 2021 2022 Beginning inventory $1,900 $2,200 $2,400 Ending inventory 2,200 2,400 2,500 Cost of goods sold 18,040 20,010 19,600 Sales revenue 41,000 42,300 42,240 (a) Calculate the inventory turnover for 2020, 2021, and 2022. (Round inventory turnover to 1 decimal place, e.g. 5.1.) 2020 2021 2022 Inventory turnover enter an inventory turnoverenter an inventory turnover times

Answers

Answer:

oki

Explanation:

2020

Beginning inventory $1,900
Ending inventory $2,200
Cost of goods sold $18,040
Sales revenue $41,000

To find inventory turnover it’s cost of goods sold divided average inventory

$18040/($1900 + $2,200)/2
$18040/ $2050
= 8.8

Trust you can now do 2021 and 2022

A cable TV company redesigned jobs so that one employee interacts directly with customers, connects and disconnects their cable service, installs their special services and collects overdue accounts in an assigned area. They also decided to do away with scripted customer interaction manuals and allow each employee to determine how best to interact with each customer. Previously, each task was performed by a different person and the customer interacted only with someone at the head office. This change most likely increased each employee's _______________. Group of answer choices

Answers

Answer:

the answer is dependence (I think, could be wrong though.)

Explanation:

The Bureau of Labor Statistics reported the consumer price index as 229.6 in December 2012, and 246.5 in December 2017. By what percentage did the index increase from the end of 2012 to the end of 2017 (rounded to one decimal place)

Answers

Answer:7.4%

Explanation: In December 2017, the CPI stood at 246.5 up from 229.6 in December 2012. This is a 7.4% increase [(246.5-229.6) /229.6] *100=7.4

15. Consider a no-load mutual fund with $400 million in assets, 50 million in debt, and 15 million shares at the start of the year; and $500 million in assets, 40 million in debt, and 18 million shares at the end of the year. During the year investors have received income distributions of $0.50 per share, and capital gains distributions of $0.30 per share. Assuming that the fund carries no debt, and that the total expense ratio is 0.75%, what is the rate of return on the fund

Answers

Answer:

12.09%.

Explanation:

Calculation to determine the rate of return on the fund

First step is to calculate the beginning year NAV

Beginning year NAV = ($400 million assets - 50 million debt) / 15 million shares

Beginning year NAV = 23.33

Second step is to calculate the ending year NAV

Ending year NAV = ($500 million assets - (500*0.75% expense) - 40 million debt] / 18 million shares

Ending year NAV =[456.25/18 million shares]

Ending year NAV =25.35

Now let calculate the return using this formula

Return = (Ending NAV -beginning NAV + Capital gain + income) / Beginning NAV)

Let plug in the formula

Return = (25.35-23.33+0.30+0.50)/23.33

Return = 12.09%

Therefore the rate of return on the fund is 12.09%

The 2021 income statement of Adrian Express reports sales of $20,710,000, cost of goods sold of $12,600,000, and net income of $1,980,000. Balance sheet information is provided in the following table.
ADRIAN EXPRESS
Balance Sheets
December 31, 2021 and 2020
2021 2020
Assets
Current assets:
Cash $840,000 $930,000
Accounts receivable 1,775,000 1,205,000
Inventory 2,245,000 1,675,000
Long-term assets 5,040,000 4,410,000
Total assets $ 9,900,000 $8,220,000
Liabilities and Stockholders' Equity
Current liabilities $ 2,074,000 $1,844,000
Long-term liabilities 2,526,000 2,584,000
Common stock 2,075,000 2,005,000
Retained earnings 3,225,000 1,787,000
Total liabilities and stockholders' equity
$9,900,000 $8,220,000
Industry averages for the following profitability ratios are as follows:
Gross profit ratio 45 %
Return on assets 25 %
Profit margin 15 %
Asset turnover 8.5 times
Return on equity 35 %
Required:
1. Calculate the five profitability ratios listed above for Adrian Express. (Round your answers to 1 decimal place.)
2. Do you think the company is more profitable or less profitable than the industry average?
More profitable
Less profitable

Answers

Answer:

Adrian Express

1. Five Profitability Ratios:

Gross profit ratio: = 39.2%

Return on assets = 20%

Profit margin = 9.6%

Asset turnover = 2.1 times

Return on equity = 37.4%

2. I think the company is:

Less profitable

than the industry average.

Explanation:

a) Data and Calculations:

Sales Revenue        $20,710,000

Cost of goods sold $12,600,000

Gross profit                $8,110,000

Net income               $1,980,000

ADRIAN EXPRESS

Balance Sheets

December 31, 2021 and 2020

                                                                          2021                  2020

Assets

Current assets:

Cash                                                              $840,000            $930,000

Accounts receivable                                     1,775,000            1,205,000

Inventory                                                      2,245,000            1,675,000

Current assets                                          $4,860,000          $3,810,000

Long-term assets                                        5,040,000            4,410,000

Total assets                                             $ 9,900,000         $8,220,000

Liabilities and Stockholders' Equity

Current liabilities                                     $ 2,074,000          $1,844,000

Long-term liabilities                                   2,526,000           2,584,000

Common stock                                          2,075,000           2,005,000

Retained earnings                                    3,225,000             1,787,000

Total Equity                                               5,300,000           3,792,000

Total liabilities & stockholders' equity   $9,900,000         $8,220,000

Industry averages for the following profitability ratios are as follows:

Gross profit ratio 45 %

Return on assets 25 %

Profit margin 15 %

Asset turnover 8.5 times

Return on equity 35 %

Gross profit ratio: = Gross profit/Sales * 100

= $8,110,000/$20,710,000 * 100

= 39.2%

Return on assets = Net income/Assets * 100

= $1,980,000/$9,900,000 * 100

= 20%

Profit margin = Net Income/Sales * 100

= $1,980,000/$20,710,000 * 100

= 9.6%

Asset turnover = Sales/Total Assets

= $20,710,000/$9,900,000 = 2.1 times

Return on equity = Net Income/Total Equity * 100

= $1,980,000/$5,300,000 * 100

= 37.4%

In 2020, Simon, age 12, has interest income of $7,500 on funds he inherited from his grandmother, and no earned income. He has no investment expenses. His parents have a taxable income of $82,250 and file a joint return. Assume that no parental election is made. If required, round the tax computations to the nearest dollar.
Simon's net unearned income is $.
Simon's allocable parental tax is $.
Simon's total tax is $.

Answers

Answer:

Simon's net unearned income is $5,300. Simon's allocable parental tax is $1,166. Simon's total tax is $1,276.

Explanation:

Simon net unearned income = Earned income - Standard deduction - Statutory deduction

= 7,500 - 1,100 - 1,100

= $5,300

Parents filling together with a gross income of $82,250 will fall under the 22% tax bracket.

Simon allocable parental tax = 5,300 * 22%

= $1,166

At kiddie tax rates, maximum unearned income to be taxed is $2,200.

Simon falls under 10% range in 2020.

Tax = (2,200 - $1,100 deduction) * 10%

= $110

Simon total tax = Allocable parental tax + tax on unearned income

= 1,166 + 110

= $1,276

Cindy's apartment complex is offering renters insurance through their insurance company. The insurance company charges an annual premium of $565.00 which can be paid in equal payments throughout the year with her monthly rent. Cindy's monthly rent is currently $789.00. What will Cindy's new rent be if she includes the renters insurance?

Answers

Answer:

$836.08 per month

Explanation:

In order to calculate Cindy's new monthly rent, we would simply need to divide the renter's insurance by 12 since there are 12 months in a year. and then add that product to her monthly rent like so...

565.00 / 12 = 47.08

789 + 47.08 = 836.08

Finally, we can see that Cindy's new rent after including the renters insurance would be $836.08 per month

Cootributions of political institutions​

Answers

Answer:

Contributions of political institutions are diverse, and very important for any society.

Explanation:

Institutions contribute to the law and order of a nation. They also help define and determine the government structure of a place. Institutions also promote economic development by incentivizing investment if certain specific institutions are in place, like property rights enforcement, and impartial laws. In fact, this last aspects has been explored at length by economists like Amartya Sen and Daron Acemoglu.

Six Sigma programs: Group of answer choices suggest that all activities can be controlled, employee empowerment is the best control tool, and 100 percent control is possible. consist of a disciplined, statistics-based system aimed at producing not more than 2.5 defects per million iterations for a manufacturing or assembly process. All of these. are based on three principles: (1) all work is a statistically controllable process; (2) no well-controlled process allows variability; and (3) defect-free work requires tight statistical controls. utilize advanced statistical methods to improve quality by reducing defects and variability in the performance of business processes.

Answers

Answer: utilize advanced statistical methods to improve quality by reducing defects and variability in the performance of business processes.

Explanation:

Six Sigma simply refers to a set of tools that are utilized for the process improvement. They are the management techniques that are used for the enhancement of the business processes through the reduction in the occurence of an error. This helps in boosting the performance and the improvement in the company's profits, and as well boosting the morale of employees.

From the options given, the answer is that six sigma programs "utilize advanced statistical methods to improve quality by reducing defects and variability in the performance of business processes".

Income Statement Project
2018 2019 2020
Revenue:
Book Sales
Ticket Sales
Total Revenue:
Expenses:
Salary
Depreciation
Supplies
Rent Insurance
Total Expense:
Net Income/Loss:
Directions: Build an income statement using the steps provided below.
1) The book store received $50,000 in book sales for 2018, with a 20% increase in revenue each year.
2) Jack's book store received $15,000 each year in ticket sales to book signing events.
3) Find the Total Revenue each year for 2018-2020 using cell referencing.
4) Jack's book store paid $16,000 in employee salaries in 2018. Each year his employee salary cost increased by 25%.
*5) Jack purchased store furniture for $25,000 that is expected to be used over the next 5 years.
6) Jack bought $3,000 in supplies in 2018 and supplies costing $1,000 were used up each year.
'7) Jack signed a contract to pay $800/month for rent between 2018-2020.
8) Jack's book store pays $500 each month to cover insurance.
9) Find the Total Expense each year for 2018-2020 using the SUM function.
10) Find the Net Income/Loss using cell referencing.

Answers

Answer:

Jack's Bookstore

Income Statement Projection:

                                    2018          2019         2020

Revenue:

Book Sales               $50,000    $60,000    $72,000

Ticket Sales                 15,000       15,000       15,000

Total Revenue:        $65,000    $75,000     $87,000

Expenses:

Salary                       $16,000     $20,000    $25,000

Depreciation               5,000          5,000         5,000

Supplies                       1,000           1,000          1,000

Rent                            9,600          9,600         9,600

Insurance                   6,000          6,000         6,000

Total Expense:      $37,600       $41,600    $46,600

Net Income/Loss: $27,400       $33,400    $40,400

Explanation:

a) Data and Calculations:

Book Sales for 2019  = $60,000 ($50,000 * 1.20)

Book Sales for 2020 = $72,000 ($60,000 * 1.20)

Salaries for 2019 = $20,000 ($16,000 * 1.25)

Salaries for 2020 = $25,000 ($20,000 * 1.25)

Depreciation expense per year = $5,000 ($25,000/5) using the straight-line method

Supplies Expense per year = $1,000 ($3,000/3)

Rent Expense per year = $9,600 ($800 * 12)

Insurance Expense per year = $6,000 ($500 * 12)

Kapoor Company uses job-order costing. During January, the following data were reported:
a. Materials purchased on account: direct materials, $98, 500: indirect materials, $14, 800.
b. Materials issued: direct materials, $82, 500: indirect materials, $8, 800.
c. Labor cost incurred: direct labor, $67, 000: indirect labor, $18, 750.
d. Other manufacturing costs incurred (all payables), $46, 200.
e. Overhead is applied on the basis of 110 percent of direct labor cost.
f. Work finished and transferred to Finished Goods Inventory cost $230, 000.
g. Finished goods costing $215, 000 were sold on account for 140 percent of cost.
h. Any over-or under applied overhead is closed to Cost of Goods Sold.
1. Prepare journal entries to record these transactions.
2. Prepare a T-account for Overhead Control. Post all relevant information to this account. What is the ending balance in this account?
3. Prepare a T-account for Work-in-Process Inventory. Assume a beginning balance of $10, 000, and post all relevant information to this account. Did you assign any actual overhead costs to Work-in-Process Inventory? Why or why not?

Answers

Answer:

a. Direct Material Purchases (Dr.) $98,500

Indirect Material Purchase (Dr.) $14,800

Accounts Payable (Cr.) $113,300

b. Direct Material Issued (Dr.) $82,500

Indirect Material Issued (Dr.) $8,800

Cost of Goods Manufactured (Cr.) $91,300

c. Direct Labor Cost Incurred (Dr.) $67,000

Indirect Labor Cost Incurred (Cr.) $18,750

Manufacturing Conversion Cost (Cr.) $85,750

d. Manufacturing Overhead (Dr.) $46,200

Factory Overhead (Cr.) $46,200

Explanation:

Journal entries are prepared for the issuance of material and labor cost to the manufacturing department. These transactions are recorded to identify the cost of factory overhead and conversions costs.


Logan is working on a game development team that will be in charge of creating
storyboards and documenting the game plot, ultimately creating the design
documents needed to make the game. What specific team is Logan working on?

1)production team
2)pre-production team
3)post-production team
4)art design team

Answers

Logan is working in the Pre-Production team

Ramon and Sammy are working on a group homework assignment. The homework consists of a set of essay questions and a set of questions on graphing models. Ramon can finish an essay question in about 15 minutes and a graphing question in about 30 minutes. Sammy can finish an essay question in about 20 minutes and a graphing question in about 35 minutes. Assume that Ramon and Sammy produce the same quality answers. Calculate Ramon and Sammy's opportunity cost of each task. Please round each answer to the nearest tenth.

Answers

Answer and Explanation:

The computation is shown below:

It is given that Ramon would completed an essay question in approx 15 minutes and for graphing question it finished approx 30 minutes

On the other hand Sammy would completed an essay question in approx 20 minutes and for graphing question it finished approx 35 minutes

a) Ramon's opportunity cost of completing an essay question is

= 15 ÷30

= 0.5 graphing question

b) Ramon's opportunity cost of completing a graphing question is

= 30 ÷ 15

= 2 essay question

c) Sammy's opportunity cost of completing an essay question is

= 20 ÷ 35

= 0.57 graphing question

d) Sammy's opportunity cost of completing a graphing question is

= 35 ÷ 20

= 1.75 essay question

Which aspect of production planning might make use of a Gantt chart?
A.
routing
B.
loading
C.
scheduling
D.
dispatching
E.
inspection

Answers

I think it would be C

Megasoft Corporation develops, produces, and markets a wide range of computer software including the Windows operating system. Megasoft reported the following information about Net Sales Revenue and Accounts Receivable (all amounts in millions).June 30, 2016 June 30, 2015Accounts Receivable, Net of Allowance for Doubtful Accounts of $310 and $360 $ 16,950 $ 15,700Net Revenues 68,000 62,000According to its Form 10-K, Megasoft recorded Bad Debt Expense of $22 and did not recover any previously written-off accounts during the year ended June 30, 2016.Required:What amount of accounts receivable was written off during the year ended June 30, 2016? (Enter your answer in millions.)What was Megasoft’s receivables turnover ratio in 2016? (Round your answer to 1 decimal place.)

Answers

Answer:

Megasoft Corporation

1. The amount of accounts receivable that was written off during the year ended June 30, 2016 was:

= $72 million

2. Receivable Turnover Ratio in 2016

= 2016 Net Sales/Average receivables

= $68,000/$16,660 = 4.1

Explanation:

a) Data and Calculations:

                                        June 30, 2016   June 30, 2015

Net Sales Revenue              $68,000            $62,000

Accounts Receivable

(all amounts in millions)      $17,260             $16,060

Allowance for

Doubtful Accounts of                  310                    360

Net Accounts receivable   $ 16,950             $ 15,700

Bad Debts Expense = $22

Allowance for Doubtful Accounts

Date                 Account Titles          Debit      Credit

June 30, 2015 Beginning balance                  $310

2016                 Bad Debts Expense  22

2016                 Accounts receivable                  72

June 30, 2016 Ending balance    $360

Accounts Receivable

Date                 Account Titles          Debit      Credit

June 30, 2015 Beginning balance $16,060

2016                 Net sales                 68,000

2016                 Allowance for Doubtful               $72

2016                 Cash                                       66,728

June 30, 2016 Ending balance                     $17,260

Average receivables = $16,660 ($16,060 + $17,260)/2

Receivable Turnover Ratio in 2016

= 2016 Net Sales/Average receivables

= $68,000/$16,660 = 4.1

The following data from the just completed year are taken from the accounting records of Mason Company: Sales $ 659,000 Direct labor cost $ 88,000 Raw material purchases $ 135,000 Selling expenses $ 104,000 Administrative expenses $ 49,000 Manufacturing overhead applied to work in process $ 209,000 Actual manufacturing overhead costs $ 221,000 Inventories Beginning Ending Raw materials $ 8,600 $ 10,200 Work in process $ 5,400 $ 20,200 Finished goods $ 78,000 $ 25,600 Required: 1. Prepare a schedule of cost of goods manufactured. Assume all raw materials used in production were direct materials. 2. Prepare a schedule of cost of goods sold. Assume that the company's underapplied or overapplied overhead is closed to Cost of Goods Sold. 3. Prepare an income statement.

Answers

Answer:

1. Schedule of cost of goods manufactured.

Beginning Work in Process                                                      $ 5,400

Direct labor cost                                                                      $ 88,000

Direct Material Costs :

Beginning Inventory                                             $ 8,600

Add Raw material purchases                           $ 135,000

Less Ending Inventory                                      ($ 10,200)    $ 133,400

Manufacturing Overhead applied                                       $ 209,000

Ending Work in Process                                                        ($ 20,200)

Cost of goods manufactured                                                 $415,600

Under-applied overheads = $12,000 ($ 221,000 - $ 209,000)

2. Schedule of cost of goods sold.

Beginning Finished Goods Inventory                                   $ 78,000

Add Cost of Goods Manufactured                                       $ 415,600

Less Ending Finished Goods Inventory                               ($ 25,600)

Cost of goods sold                                                                $467,400

Add Under-applied overheads                                               $12,000

Adjusted Cost of goods sold                                                $479,400

3. Income statement.

Sales                                                                   $ 659,000

Less Cost of Goods Sold                                  ($479,400)

Gross Profit                                                          $179,600

Less Expenses

Selling expenses                          $ 104,000

Administrative expenses              $ 49,000     ($153,000)

Net Income (Loss)                                                $26,600

Explanation:

See the schedules including the income statement prepared above.

Capital stock was issued in exchange for $363,000 cash.Purchase $186,000 of equipment by making a $63,000 cash down payment and signing a note payable for the balance.Made a $36,500 cash payment on the note payable from the purchase of equipment.Sold a piece of equipment for cash of $21,000. The equipment was sold at cost, so there is no gain or loss on the sale.What is the balance in the Note Payable account at the end of March

Answers

Answer:

$86,500

Explanation:

Open a Note Payable Account. Only focus on the events that affect this Account only.

Note Payable Account

Beginning Balance                         $0

Issue of Note Payable               $123,000

Repayment of Note Payable    ($36,500)

Ending Balance                         $86,500

therefore,

the balance in the Note Payable account at the end of March is $86,500.

Let X be the damage incurred (in $) in a certain type of accident during a given year. Possible X values are 0, 1,000, 5,000, and 10,000, with probabilities 0.84, 0.09, 0.05, and 0.02, respectively. A particular company offers a $500 deductible policy. If the company wishes its expected profit to be $100, what premium amount should it charge (in dollars)

Answers

Answer:

$560

Explanation:

Calculation for what premium amount should it charge

Using this formula to calculate the premium amount

E(Y)=yxP(y)

Let X variable represent the damage that occured because of accident in the year provided

Based on the information given since the amount deductible is $500 while the expected premium charge is $100 then let defined the premium function as,

For X=0

Hence,

Y=X+$100

For X=1,000, 5,000, and 10,000

Y=X-$500+$100

Y=$400

Let the table below represents probability distribution of y

X= 0, 1,000, 5,000, 10,000

Y= 100 600 4,600 9,600

P(y)=0.84, 0.09, 0.05, 0.02,

(1000-400=600)

(5000-400=4,600)

(10,000-400=9,600)

Now let calculate the PREMIUM AMOUNT to be charge Using this formula

E(Y)=yxP(y)

Let plug in the formula

E(Y)=(100 × 0.84)+( 600 × 0.09) + (4,600 × 0.05) +( 9,600 × 0.02)

E(Y)=84+54+230+192

E(Y)=$560

Therefore the premium amount that it should it charge (in dollars) is $560

Name one thing you're afraid of when you think of college and career.

Answers

Answer:

finances

Explanation:

College is expensive and people that go to college have an expectation of landing a great paying job.  Reality is that is not always the case.  Often leading to a long time of paying of student debts.

Perteet Corporation's relevant range of activity is 3,300 units to 7,500 units. When it produces and sells 5,400 units, its average costs per unit are as follows: Average Cost per Unit Direct materials $ 6.20 Direct labor $ 3.15 Variable manufacturing overhead $ 1.30 Fixed manufacturing overhead $ 3.10 Fixed selling expense $ 0.60 Fixed administrative expense $ 0.30 Sales commissions $ 0.40 Variable administrative expense $ 0.45 If 4,200 units are produced, the total amount of manufacturing overhead cost is closest to: Multiple Choice $18,480 $29,970 $22,200 $15,540

Answers

Answer: $22,200

Explanation:

The total amount of manufacturing overhead cost will be gotten by adding the fixed manufacturing overhead cost to the variable manufacturing overhead cost. This will be:

Fixed manufacturing overhead cost = 5400 × $3.10 = $16740

Variable manufacturing overhead cost will be: = (7500 - 3300) × $1.30 = $5460

Therefore, the total amount of manufacturing overhead cost will be:

= $16740 + $5460

= $22,200

PLEASE HELP WITH THIS

Answers

Answer:

1: B

2: A

3: D

4:C

5: C

6: C

7: D

8: Q

Explanation:

I'm leaning this rn

An investment had a nominal return of 10.7 percent last year. If the real return on the investment was only 6.5 percent, what was the inflation rate for the year?

Answers

Answer:

(1+0.103) =(1+0.057)(1+ Inflation rate)

1.103 =1.057 * (1+ Inflation rate)

1.103/1.057 = 1+ Inflation rate

1.0435 = 1+ inflation rate

Inflation rate = 0.0435 i.e. 4.35%

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