On January 1, 2021, Kendall Inc. began construction of an automated cattle feeder system. The system was finished and ready for use on September 30, 2022. Expenditures on the project were as follows: January 1, 2021 $ 235,000 September 1, 2021 $ 342,000 December 31, 2021 $ 342,000 March 31, 2022 $ 342,000 September 30, 2022 $ 235,000 Kendall borrowed $764,000 on a construction loan at 7% interest on January 1, 2021. This loan was outstanding throughout the construction period. The company had $4,570,000 in 7% bonds payable outstanding in 2021 and 2022. Average accumulated expenditures for 2021 was:

Answer:  27,200 units

Explanation:

The ending inventory is calculated as;

Desired Ending Inventory = Beginning Inventory + Inventory produced - Sales in the quarter

(40,000 * 20%) = 3,600 + Inventory produced - 22,800

Inventory produced = 8,000 - 3,600 + 22,800

Inventory Produced = 27,200 units

Answer:

The dollar cost of using a money market hedge to hedge 200,000 British pounds of payable due in 180 days is $400,152.38.

Explanation:

A money market hedge refers to a method that employed to to preserve the value of a foreign currency transaction in the domestic currency of a company in order to reduce the exchange rate or currency risk that is associated with business transactions with a foreign company.

For this question, the dollar cost of using a money market hedge can be calculated as follows:

Amount needed to invest in British pounds = Amount needed to hedge / (1 + British interest rate) = £200,000 / (1 + 0.05) = £190,476.19

Since this is in British pounds, we have to convert to the US dollars to obtain the amount of the US dollars that is needed to exchange as follows:

Amount needed to invest in the US dollars = Amount needed to invest in British pounds * Spot rate of the pound = £190,476.19 * $2.02 = $384,761.90

We can now calculate the amount needed to repay loan after 180-day as follow:

Amount needed to repay loan after 180-day = Amount needed to invest in the US dollars * (1 + U.S. interest rate) = $384,761.90 * (1 + 0.04) = $400,152.38

Therefore, the dollar cost of using a money market hedge to hedge 200,000 British pounds of payable due in 180 days is $400,152.38.

Answer:

A. Wind Turbines  = $82,629.57

Biofuel Equipment = $128,431.68

B. Wind Turbines  = 1 + ($82,629.57 /  $887,600) = 1.093

Biofuel Equipment = 1 + ($128,431.68 / $911,100) = 1.141

C. Wind Turbines  = 10%

Biofuel Equipment = 12%

Explanation:

Net present value is the present value of after tax cash flows from an investment less the amount invested.  

Internal rate of return is the discount rate that equates the after tax cash flows from an investment to the amount invested

NPV and IRR can be calculated using a financial calculator  

Wind Turbines

Cash flow in year 0 = $-887,600,

Cash flow each year from year 1 to 4 = $280,000

I = 6%

NPV = $82,629.57

IRR = 10%

Biofuel Equipment

Cash flow in year 0 =  $-911,100

Cash flow each year from year 1 to 4 = $300,000

I = 6%

NPV = $128,431.68

IRR = 12%

present value index = 1 + (NPV / Initial investment)

Wind Turbines  = 1 + ($82,629.57 /  $887,600) = 1.093

Biofuel Equipment = 1 + ($128,431.68 / $911,100) = 1.141

To find the NPV using a financial calculator:

1. Input the cash flow values by pressing the CF button. After inputting the value, press enter and the arrow facing a downward direction.

2. after inputting all the cash flows, press the NPV button, input the value for I, press enter and the arrow facing a downward direction.  

3. Press compute  

To find the IRR using a financial calculator:

1. Input the cash flow values by pressing the CF button. After inputting the value, press enter and the arrow facing a downward direction.

2. After inputting all the cash flows, press the IRR button and then press the compute button

Answer:

It is the manager who supervises and assigns tasks to the employees who should undertake the appraisal of her employees.  The manager can achieve an objective appraisal system that motivates her employees if she can demonstrative high-level objectivity and fairness.

Explanation:

Performance appraisal is an important managerial tool which managers used to align individual employee's performance with the achievement of corporate objectives.  It is often done annually and involves a series of processes that culminates with either praise for work well done or a reprimand or caution issued to ensure that the concerned employees rediscover their purpose for being at the workplace.

Answer:

c. 2.5

Explanation:

Price elasticity of demand measures the responsiveness of quantity demanded to changes in price of the good.

Price elasticity of demand = percentage change in quantity demanded / percentage change in price

If the absolute value of price elasticity is greater than one, it means demand is elastic. Elastic demand means that quantity demanded is sensitive to price changes.  

the price elasticity would not change as a result of the change

Answer:

Total Manufacturing Costs is $95,680

Explanation:

                        Wyckam Manufacturing Inc.

              Planning Budget for Manufacturing costs

                       For the month Ended June 30

Direct Materials      (4,200 hours *$5.40)                    $22,680

Direct Labor                  Fixed                                        $42,400

Supplies                  (4,200 hours * $0.25 )                   $1,050

Utilities                   ($1,700+ 4,200 Hours * $0.25)      $2,750

Depreciation                  Fixed                                        $15,200

Insurance                       Fixed                                        $11,600

Total Manufacturing Costs                                         $95,680

Answer:

1. The difference between the total cost and the total variable cost is a constant. - TRUE

The difference between the 2 is indeed constant and is the Total Fixed cost which does not change throughout the production process.

2. When total cost or total variable cost is​ increasing, there are increasing marginal returns to the variable input. - FALSE

With only the total cost or total variable cost given, it is not possible to tell how the Marginal returns to the input is faring.

3. Changes in fixed costs do not affect the shape or placement of the total cost curve. - FALSE

Fixed costs are part of the total cost curve so if they change they will impart the total cost curve. An increase may not change the shape but it will definitely change the placement of the Total cost curve.

4. The marginal cost is the slope of the total cost curve or the total variable cost curve. - TRUE

The slope of either the Total cost or variable cost curves are the graphical representations of a change in either which is the definition of the Marginal cost.

5. The average cost curve is everywhere above the average variable cost curve. - TRUE

As the average cost is the sum of both the average fixed and average variable costs, it will always be higher than either so it is higher than the Average variable cost.

6. The marginal cost at a particular output level is the slope of a line from the origin to the corresponding point on the cost curve. - FALSE

Marginal cost measures the difference in cost from one unit to the next. A line from the origin to the corresponding point would have measured for all units produced making it the Average cost not Marginal Cost.

Answer:

Never. the amount invested is never recovered

Explanation:

Discounted payback calculates the amount of time it takes to recover the amount invested in a project from it cumulative discounted cash flows

Discounted cash flow in year 1 = 7200 / 1.16 = $6206.90

Discounted cash flow in year 2 = $8,900 / 1.16² = $6614.15

Discounted cash flow in year 3 = $7,500 / 1.16³ = $4804.93

Adding the discounted cash flows together gives a value of $17,625.98. This value is less than the cost of the project. So, the amount invested is never recovered

Answer: Legitimating tactics

Explanation:

Rational Persuasion has to do with when an individual is being convinced with logic, reasons or facts.

Consultation means simply getting other people to participate in making decisions and planning.

Ingratiation is when an individual tried to influence someone else by becoming likeable to the person.

Legitimating tactics occur when an individual uses his or her power to influence others. This tactic is intended to make people do something and not to motivate them.

This strategy is designed to force people to accomplish something rather than to motivate them. When a person utilizes his or her power to persuade others, this is known as legitimizing methods.

So, Option C is correct.

The other Options are incorrect as:

Thus Option C is the correct tactic andy has used.

For more information about legitimating tactics refer to the link:

https://brainly.com/question/25687866

Answer: A. The return on plan assets is higher than expected

Explanation:

Pension gains related to plan assets is said to occur when the return on plan assets is higher than expected. In a situation whereby an individual or a firm expect a certain return on an asset and when the asset's return was eventually more than the expected return on it, this means that there is a pension gains related to plan assets.

Answer:

13.31%

Explanation:

some information is missing:

Year        Cash flows

0              −$1,100

1                  $450

2                 $470

3                 $490

the easiest way to calculate the IRR is by using a financial calculator, IRR = 13.31%

but if we don't have one at hand, the IRR is the discount rate at which a project's NPV = 0

1,100 = 450/(1 + r) + 470/(1 + r)² + 490/(1 + r)³

to simplify the formula we must use trial and error:

since we already know the real IRR, I will start with a close number like 10%

1,100 = 450/(1 + 0.1) + 470/(1 + 0.1)² + 490/(1 + 0.1)³

1,100 = 409.09 + 388.43 + 368.14

1,100 ≠ 1,165.66

since the NPV is still positive, we must increase the discount rate. following the example we can use 12%

1,100 = 450/(1 + 0.12) + 470/(1 + 0.12)² + 490/(1 + 0.12)³

1,100 = 401.79 + 374.68 + 348.77

1,100 ≠ 1,125.24

we must increase the discount rate even more to 13%

1,100 = 450/(1 + 0.13) + 470/(1 + 0.13)² + 490/(1 + 0.13)³

1,100 = 398.23 + 368.08 + 339.59

1,100 ≠ 1,105.90

we keep increasing the discount rate to 14%

1,100 = 450/(1 + 0.14) + 470/(1 + 0.14)² + 490/(1 + 0.14)³

1,100 = 394.74 + 361.65 + 330.74

1,100 ≠ 1,087.13

since now the NPV is negative, the discount rate must be between 13-14%

we continue this way until we finally reach 13.31%

Answer:

the security has below average market risk.

Explanation:

As we know that the beta is the systematic risk i.e. market risk of the stock.

if we assume that the average risk in the market is 1 so the beta of the market or market beta is the average risk

Now if the beta of the stock is less than 1 i.e. 0.5 so it is below the average risk of the market

Hence, the correct option is d.

Answer:

$30

Explanation:

In a 2 for 1 split, for every 1 share owned, the shareholder receives 2 shares

share price after split = share price before split / 2 = $60 / 2 = $30

Answer:

B) debt to equity ratio.

Explanation

The debt to equity ratio is computed by dividing the issuer's long-term debt by their total capitalization. The higher the ratio, the more leverage being used by the company.

Hope this helps! （づ￣3￣）づ╭❤～

Answer:

Testerman Construction Co.

Internal rate of return method in analyzing capital expenditure:

Present value of expenditure = $149,630

Present of cash inflows annuity = $149,630 (using 20% discount rate and present value annuity factor of 3.3251 x $45,000)

NPV = $0 (PV of cash outflow - PV of cash inflow)

Therefore, the IRR = 20%

Explanation:

a) Data and Calculations:

Investment cost = $149,630

Annual net cash flows = $45,000

Investment period = 6 years

Annuity of future cash flows = 3.3251

b) Testerman’s IRR (Internal Rate of Return) is a capital budgeting and analysis tool which determines the discount rate that makes the present value of future inflows equal to the present value of outflows from a project.  This IRR helps the managers to determine the projects that add value and are worth undertaking.  IRR is based on assumptions.  Similar projects with the same IRR will differ in returns due to the differences in timing and the size of the cash, the amount of debts and equity used  to generate the returns, and the assumption of a constant reinvestment may which IRR makes.

Answer:

$10.4

Explanation:

250 shares was recently purchased in an investment company

The firm is reporting $320 million in assets

$60 million in liabilities

25 million shares outstanding

Therefore, the net asset value(NAV) of the shares can be calculated as follows

NAV = $320 million-$60 million/25 million shares

= 260/25

= $10.4

Hence the net asset value is $10.4

Available Options Are:

A. 401 units

B. 294 units

C. 441 units

D. 305 units

Answer:

Option C. 441 Units

Explanation:

The first thing would be to analyze the situation. It is crystal clear in the Accessibility Elite table that the accessibility of Digby products are 2nd largest among the rival companies.

Now we will look at whether the company has taken advantage of its second largest accessibility position or not. This can be seen in Actual Vs Potential Market Share table. The units produced were sold in the year which means that the accessibility of the product is even more than its rivals as the market share captured in the year by Digby is above 40%. This means that their is an increased demand for Digby's Product. This can also be seen by segment growth rate in the Elite Statistics (Top Left Corner) which is anticipated to be at 16%.

All these things says that Digby must produce as much as possible, hence quantity would be a greater number.

Answer:

Correct answer:

b) lower prices for consumers and producers

Explanation:

In United States of America, food is one of the fundamental things which the government guarantee its citizens. Most agricultural products are subsidized by the government both for the farmers (producer) and the citizens (consumers).

The subsidy for the producer could be inform of payment of incentive, giving out agricultural implements and grants. On the other-hand, the subsidy to the consumer could be inform of reduced price of the agricultural food crops.

Answer:

Sept 30

DR Cash ........................... $9,630

CR Sales ..........................................$9,000

CR Sales Tax Payable...................$630

(To record Sales and Sales taxes)

Working

Cash = 9,000 + (9,000 * 7%)

= $9,630

Sales tax = 9,630 - 9,000

= $630

Sept 30

DR Cost of Goods Sold .....................$7,200

CR Merchandise Inventory ...................................$7,200

(To record cost of goods sold)

Oct 15

DR Sales Tax Payable...........................$630

CR Cash...............................................................$630

(To record remittance of Sales Tax)

Explanation:

A. Environmental Sources of Stress:

It is the stressors arising from environmental factors that can threaten the employee's work in some way.

2- Economic uncertalinty

5- Technological change

B. Organizational Sources of Stress:

This stress derives from internal or external conflicts that can occur at work, such as personal charges and poor relationships with other employees.

1. Task demands

4. Interpersonal demands

C. Personal Sources of Stress:

These are the stressors arising from the employee's personal life, which can directly impact the quality with which the employee performs his work.

3. Economic problems

6. Family problems

Answer:

A. True

Explanation:

Answer: A. True

Explanation: The process of bank loans.

Answer:

Correct Answer:

a. are discarded for purposes of decision making for all future plans.

Explanation:

In business organization, there will be situations where there will be need to ration the capital used in the business for effective running of the business. When there is an ongoing project, the project expenses would be rationed in such a way that, relevant ones would receive attention from the megre capital fund while unfunded proposal would be discarded.

Answer:

Correct Answer:

c. Low-income developing countries are catching up to high-income industrial countries.

Explanation:

The evidence which shows that low income developing countries are catching up to high-income industrial countries could be found in the series of developmental strides made by some countries like Rwanda, Kenya, Tanzania, Indonesia, Vietnam etc over the years. Most of their achievements is at par with most European countries in different sectors such as educational, and social sectors.

Answer: D. an understatement of expenses and an overstatement of owners' equity

Explanation:

If a purchase of merchandise was not recorded, it would mean that Purchases being an expense that contributes to the Cost of Goods sold would be understated.

This understatement would mean that the the Net income is overstated because the purchase expenses were never deducted from it. Net Income is part of owners' equity so if it is overstated, so is owners' equity .

Answer: B) controlling the agenda

Explanation: During group meetings, Douglas is never able to discuss his idea for reducing energy usage in the office. He has a detailed, well thought out plan for how to accomplish this. He thinks it is a really great idea that can save the company money. But, within the current context, he does not even have a chance to share his ideas. Douglas should focus his efforts on ________. A) researching his idea more B) controlling the agenda C) finding out how his employees view him D) asking outside sources to validate his idea

Douglas would better benefit from controlling the agenda of the meeting so he is better able to pitch forward his well thought out idea concerning reducing energy usage in the office.

Douglas should focus his efforts on controlling the agenda.

Agenda manage can be described because the capacity to affect the way wherein options enter collective selection-making. Even as agenda control is important generally, it plays a unique position inside the rational-preference-primarily based concept of democratic establishments (or the “new institutionalism”).

A proper agreed-upon list of dreams to be accomplished or objects to be discussed in a particular order at some stage in an assembly or negotiation. Agendas may be formal and apparent, or casual and diffused in negotiations. A negotiation timetable can be used to control the negotiation assembly.

Learn more about the agenda here: https://brainly.com/question/7044416

#SPJ2

Answer:

Ivan Incorporated

a. Ivan realizes a gain of $37,400 on the transfer of the property to his corporation.

b. Ivan recognizes $0 gain on the transfer of the property to his corporation under tax deferred 351.

c. Ivan's basis in the stock he receives in his corporation is equal to $185,150, the fair market value.

d. The corporation's adjusted basis in each of the assets received in the exchange is as follows:

Inventory   $19,900

Building      82,500

Land           82,750

Total        $185,150

e. The stock held by Ivan would qualify as 1244 stock when it is disposed of by Ivan.

Explanation:

a) Data and Calculations:

                     FMV        Adjusted Basis

Inventory   $19,900         $37,000

Building      82,500           60,500

Land           82,750           50,250

Total        $185,150        $147,750

Gain = FMV minus Adjusted Basis

= $185,150 - $147,750

= $37,400

b) Section 351(a) of the IRS Code "provides that no gain or loss shall be recognized if Ivan transfers property to his corporation solely in exchange for stock in the corporation and immediately after the exchange, Ivan is in control (as defined in § 368(c)) of the corporation."  Therefore, Ivan will not recognize any loss on the transfer.

c) Section 1244 of the IRS Code "allows Ivan as a shareholder of a small corporation to deduct losses on the disposal of his shares to be treated as ordinary loss and not capital loss."  This can treatment is allowed on disposal or if the shares become worthless.

Answer:

The balance in the accumulated depreciation account at the end of the second year is $146,000.

Explanation:

Straight line method charges a fixed depreciation charge on the asset during its period of use.

Depreciation Expense (Straight line) = Cost - Residual Amount ÷ Estimated Useful life

                                                             = $778,000 - $48,000 ÷ 10

                                                             = $73,000

Therefore, for each year, a depreciation expense of $73,000 is charged to profit an loss.

Accumulated Depreciation Calculation :

Depreciation Expense : Year 1     $73,000

Depreciation Expense : Year 2    $73,000

Total Expense                              $146,000

Answer:

land will be reported in a consolidated balance sheet at c. $700,000.

Explanation:

The Assets and Liabilities of Wilton Company are acquired at their Fair Value amounts instead of Book Values. Thus, the value of the land will be : $700,00 ($100,000 + $600,000).

Answer:

EMI = $2,305

Explanation:

We can calculate Monthly payment on a $350,000 mortgage by using following formula of equated monthly installments. You just need to collect the data to input in the formula for further calculation.

Data

Principal amount = $350,000

Rate = 6.90% = 6.90%/12months = 0.00575

number pf periods = 360 months

Formula

EMI = [[tex]\frac{[P x R x (1+R)^{n} }{(1+R)^{n-1} }[/tex]]

P = Principal amount

R = Rate

n = number pf periods

Solution

EMI =[tex]\frac{[350,000 x0.00575 x ((1+0.00575)^{360-1}) ]}{1+0.00575)^{360-1}}[/tex]

EMI = $2,305

Answer:

The Weighted Average cost of capital measures the cost to the company of its current capital structure by using the weights of the various capital measures. WACC usually uses market values so;

Total amount = Debt + Preferred stock + common equity

= 100 million + 20 million + ( 50 * 6 million)

= $420 million

Proportions.

Debt

= 100/420

= 24%

Preferred Stock

= 20/420

= 5%

Common Equity

= 300/420

= 71%