Radar Company sells bikes for $490 each. The company currently sells 4,300 bikes per year and could make as many as 4,620 bikes per year. The bikes cost $260 each to make: $180 in variable costs per bike and $80 of fixed costs per bike. Radar received an offer from a potential customer who wants to buy 320 bikes for $460 each. Incremental fixed costs to make this order are $48,000. No other costs will change if this order is accepted.Required:
Compute Radar’s additional income (ignore taxes) if it accepts this order.

Answers

Answer 1
Answer:

Answer:

Radar's additional income for accepting the order is calculated as follows:

Sales - 320 x $460 = $147,200

less Cost of Sales = 320 x $180 + $48,000 = $105,600

Additional Income = $41,600

Explanation:

The additional income of $41,600 is $147,200 - $105,600, which is the result of deducting cost of sales from Sales.

The cost of sales includes the variable cost per bike, including the incremental fixed costs ($48,000) to make this order.

To make a decision whether to accept an order or not, the company needs to consider all variable costs, including the incremental fixed costs.  The resulting additional income is what is available to offset the fixed costs.


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Sandpiper Inc. has a division that manufactures a component that sells for $ 160 and has a variable cost of $ 35. Another division of the company wants to purchase the component. Fixed cost per unit of the component is $ 25. What is the minimum transfer price if the division is operating at​ capacity?

Answers

Answer:

market price $160

Explanation:

The division is operating at capacity.

This means is selling all the output to the market.

So if the division purchase at a lower price than market, it will reduce the profit of the division.

It this case the division minumin transfer price is the market price which is $160 Doing otherwise decrease the income of the company.

ordan Electronics currently produces the shipping containers it uses to deliver the electronics products it sells. The monthly cost of producing 9,200 containers follows. Unit-level materials $ 5,800 Unit-level labor 6,400 Unit-level overhead 3,900 Product-level costs* 9,600 Allocated facility-level costs 26,600 *One-third of these costs can be avoided by purchasing the containers. Russo Container Company has offered to sell comparable containers to Jordan for $2.80 each. Required Calculate the total relevant cost. Should Jordan continue to make the containers

Answers

Answer:

1. $19,300

2. Yes

Explanation:

1. The computation of relevant cost is shown below:-

= Unit-level materials + Unit-level labor + Unit-level overhead + Product level cost

= $5,800 + $6,400 + $3,900 + $3,200

= $19,300

Working note:-

Product level cost = $9,600 ÷ 3

= $3,200

2. Yes, Therefore Production is lower than buying cost, hence it is better to continue production.

Purchase price =  9,200 × $2.80

= $25,760

In an efficient market, professional portfolio management can offer all of the following benefits except which of the following? A. A superior risk-return trade-off
B. Low-cost diversification
C. A targeted risk level
D. Low-cost record keeping

Answers

Answer:

A. A superior risk-return trade-off

Explanation:

In a normal and efficient market a professional portfolio management service is able to offer  Low-cost diversification, A targeted risk level, and even a Low-cost record keeping. What they cannot offer is a superior risk-return trade-off, this is because risk-return holds a very correlated trade-off in which the higher amount of risk your portfolio holds the higher returns you can get from it, but this does not get rid of the risk which can cause you to lose all of your money. Therefore "superior" is unnachievable.

Seasons Construction is constructing an office building under contract for Cannon Company and uses the percentage-of-completion method. The contract calls for progress billings and payments of $1,550,000 each quarter. The total contract price is $18,600,000 and Seasons estimates total costs of $17,750,000. Seasons estimates that the building will take 3 years to complete, and commences construction on January 2, 2018. 18). Seasons Construction completes the remaining 25% of the building construction on December 31, 2020, as scheduled. At that time the total costs of construction are $18,750,000.What is the total amount of Revenue from Long-Term Contracts and Construction Expenses that Seasons will recognize for the year ended December 31, 2020?


Revenue Expenses

(A) $18,600,000 $18,750,000

(B) $4,650,000 $ 4,687,500

(C) $4,650,000 $ 5,250,000

(D) $4,687,500 $ 4,687,500

Answers

Answer:

(C) $4,650,000 $ 5,250,000

Explanation:

total contract price is $ 18,600,000

season construction using percentage of completion method.

Amount of revenue & construction expense for the year ended december 31, 2020 will be

25% of $ 18,600,000 revenue = $ 4,650,000

25% of $ 18,750,000 total cost = $5,250,000

The vice president of marketing tells a marketing manager to prepare a presentation by the end of the week. The vice president is most likely exercising which of the following? staff authority line authority functional authority procedural authority

Answers

Answer:

Line Authority

Explanation:

Line authority refers to the power or authority assigned to individuals of supervisory position so as to direct and initiate employees to action in a desired manner, with the purpose of accomplishment of organizational goals and objectives.

For example, production manager may exercise line authority and supervise and direct production activities and subordinates.

In the given case, the vice president(VP) of a department i.e marketing tells marketing manager to prepare a presentation by the end of the week. Here, the VP is exercising his line authority, thereby supervising and directing the subordinates towards an action, carried out in organizational interest.

The ease with which resources can be adjusted in response to changes in demand, technology, products and services, and resource availability is known as:

Answers

Answer:

Process flexibility.

Explanation:

The ease with which resources can be adjusted in response to changes in demand, technology, products and services, and resource availability is known as process flexibility.

Process flexibility simply refers to the ability of a firm or company to respond to changes in the production line or manufacturing process of goods to meet the needs of their customers.

For instance, when there is a new technology in the industry, the ability of a company to switch with ease is its process flexibility.

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