A firm facing a price of $15 in a perfectly competitive market decides to produce 100 widgets. If its marginal cost of producing the last widget is $12 and it is seeking to maximize profit, the firm should

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Answer 1
Answer:

Answer:

Produce more widgets.

Explanation:

Given the price charge by the competitive firm is = $15

The unit produced = 100

The marginal cost of the last unit =  $12

The firm should produce more widget because in the competitive market the firm charge the price that is equal to MC. Moreover, in the given question the price is greater than the marginal cost. Therefore, the firm should produce more widgets in order to reach the condition “P=MC”.


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Edgerron Company is able to produce two products, G and B, with the same machine in its factory. The following information is available. Product G Product B Selling price per unit $120 $160 Variable costs per unit 40 90 Contribution margin per unit $80 $70 Machine hours to produce 1 unit 0.4 hours 1.0 hours Maximum unit sales per month 600 units 200 units The company presently operates the machine for a single eight-hour shift for 22 working days each month. Management is thinking about operating the machine for two shifts, which will increase its productivity by another eight hours per day for 22 days per month. This change would require $15,000 additional fixed costs per month. (Round hours per unit answers to 1 decimal place. Enter operating losses, if any, as negative values.)Required:a. Determine the contribution margin per machine hour that each product generates. b. How many units of Product G and Product B should the company produce if it continues to operate with only one shift" How much total contribution margin does this mix produce each month? c. If the company adds another shift, how many units of Product G and Product B should it produce? How much total contribution margin would this mix produce each month? d.Suppose that the company determines that it can increase Product GIs maximum sales to 700 units per month by spending S 12,000 per month in marketing efforts. Should the company pursue this strategy and the double shift?
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You consider buying a share of stock. The stock is expected to pay a dividend of $1.50 next year, and dividends are expected to grow by 5% per year forever. What is the stock price now if the stock's beta is 1.1, rf is 6%, and E[rm]

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Question

The question is incomplete. The complete question is given as follows:

You consider buying a share of stock. The stock is expected to pay a dividend of $1.50 next year, and dividends are expected to grow by 5% per year forever. What is the stock price now if the stock's beta is 1.1, rf is 6%, and E[rm] = 16%.

Answer

 Stock price  =  $12.5

Explanation:

Using the dividend valuation model, the value of a stock can be determined using this model:

Price = D(1+g)/(r-g)

D- dividend payable now, g- growth rate in dividend, r-return on equity

Return on equity

Re= Rf + β(Rm -Rf)

Rf- risk-free rate, Rm - Return on market portfolio, β- Beta factor

To determine the Stock price we follow the steps below

Step 1

Determine the cost of equity

r = 6% + 1.1 *(16%-6%)

  = 17%

Step 2

Determine the stock price

Stock price = 1.50/(0.17-0.05)

                  =  $12.5

Stock price = $12.5

Note

D*(1+g) = Dividend next year. And this has been given as $1.50. So there is no need to apply the growth rate.

Proceeds from Notes Payable On May 15, Maynard Co. borrowed cash from Texas Bank by issuing a 60-day note with a face amount of $100,000. Assume a 360-day year.
Required:
a. Determine the proceeds of the note, assuming that the note carries an interest rate of 6%.
b. Determine the proceeds of the note, assuming that the note is discounted at 6%.

Answers

Answer:

A. $100,000

B.$99,000

Explanation:

A. Calculation for Determining the proceeds of the note, assuming that the note carries an interest rate of 6%

Based on the information given the note is not discounted which means the face value is equal to the proceeds of $100,000

Hence,

Face value = Proceeds of $100,000

Therefore the proceeds of the note, assuming that the note carries an interest rate of 6% will be $100,000

b. Calculation for Determining the proceeds of the note, assuming the note is discounted at 6%

First step is to find the discount

Using this formula

Discount = Face value amount x Discount rate x (term of note / 360)

Let plug in the formula

Discount= $100,000 x .06 x 60/360

Discount =$360,000/360

Discount= $1,000

Second step is to calculate for the Proceeds

Calculation for the Proceeds

Using this formula

Proceeds = face amount – discount

Let plug in the formula

Proceeds=$100,000 – $1,000

Proceeds= $99,000

Therefore the proceeds of the note, assuming that the note is discounted at 6% will be $99,000

Investors expect the market rate of return this year to be 14.50%. The expected rate of return on a stock with a beta of 1.2 is currently 17.40%. If the market return this year turns out to be 12.10%, how would you revise your expectation of the rate of return on the stock?

Answers

Answer:

14.52%

Explanation:

The computation of the rate of return on the stock is shown below:-

The expected rate of return on the stock = Beta × (Rate of return - Market rate of return)

= 1.2 × (0.121 - 0.145)

= - 2.88%

So, the expected rate of return on the stock = Current percentage - expected rate of return on the stock

= 0.174 - 0.0288

= 14.52%

Therefore we simply applied the above formulas

A number of activities that are a part of a company's quality control system are listed below: a. Product testing.
b. Product recalls.
c. Rework labor and overhead.
d. Quality circles.
e. Downtime caused by defects.
f. Cost of field servicing.
g. Inspection of goods.
h. Quality engineering.
i. Warranty repairs.
j. Statistical process control.
k. Net cost of scrap.
I. Depreciation of test equipment.
m. Returns and allowances arising from poor quality.
n. Disposal of defective products.
o. Technical support to suppliers.
p. Systems development.
q. Warranty replacements.
r. Field testing at customer site.
s. Product design.

Required:
1. Classify the costs associated with each of these activities into one of the following categories: prevention cost, appraisal cost, internal failure cost, or external failure cost.
2. Which of the four types of costs in (1) above are incurred in an effort to keep poor quality of conformance from occurring? Which of the four types or costs in (1) above are incurred because poor quality of conformance has occurred?

Answers

Answer:

Explanation:

A. Product testing - Appraisal cost

B. Product recalls - External Failure cost

C. Rework labor and overhead - Internal Failure cost

D. Quality circles - Prevention cost

E. Downtime caused by defects - Internal Failure cost

F. Cost of field servicing - External Failure cost

G. Inspection of goods - Appraisal cost

H. Quality engineering -  Prevention cost

I. Warranty repairs - External Failure cost

J. Statistical process control -Prevention cost  

K. Net cost of scrap - Internal Failure cost

L. Depreciation of test equipment - Appraisal cost

M. Returns and allowances arising from poor quality - External Failure cost

N. Disposal of defective products - Internal Failure cost

O. Technical support to suppliers - Prevention cost

P. Systems development - Prevention cost

Q. Warranty replacements -   Internal Failure cost

R. Field testing at customer site - Appraisal cost

S. Product design -  Prevention cost

2. Which of the four types of costs in (1) above are incurred in an effort to keep poor quality of conformance from occurring? Prevention costs and appraisal costs.

Which of the four types or costs in (1) above are incurred because poor quality of conformance has occurred?   Internal failure costs and external failure costs

Final answer:

The costs associated with each activity can be classified into prevention cost, appraisal cost, internal failure cost, or external failure cost. Prevention costs are incurred to keep poor quality of conformance from occurring, while internal failure costs occur because poor quality of conformance has occurred within the organization.

Explanation:

The costs associated with each activity can be classified as follows:

  1. Prevention cost: Product design, Quality circles, Quality engineering, Statistical process control, Systems development
  2. Appraisal cost: Inspection of goods, Depreciation of test equipment
  3. Internal failure cost: Rework labor and overhead, Downtime caused by defects, Cost of field servicing, Net cost of scrap, Depreciation of test equipment, Returns and allowances arising from poor quality, Disposal of defective products, Technical support to suppliers, Systems development
  4. External failure cost: Product recalls, Warranty repairs, Warranty replacements, Field testing at customer site

Prevention costs are incurred to keep poor quality of conformance from occurring, while appraisal costs are incurred to assess the conformance of products. Internal failure costs occur because poor quality of conformance has occurred within the organization, while external failure costs occur because poor quality of conformance has occurred outside of the organization.

Learn more about Quality Control System here:

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Most voluntary changes in accounting principles are reported retrospectively. This means for each year reported in the comparative statements, we make those statements appear as if the newly adopted account­ing method had been applied all along. A journal entry is created to adjust all account balances affected as of the date of the change. In the first set of financial statements after the change, a disclosure note describes the change and justifies the new method as preferable. It also describes the effects of the change on all items affected, including the fact that the retained earnings balance was revised in the statement of shareholders’ equity.Melas Company changed from the LIFO to the FIFO inventory costing method on January 1, Year 3. Inventory values at the end of each year since the inception of the company are as follows:

FIFO LIFO
Year 1 $195,000 $177,500
Year 2 $390,000 $355,000

Ignoring income tax considerations, prepare the appropriate journal entry, dated January 1, Year 3, to report this accounting change. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

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Answer:

Explanation: times all the number together

Comparative financial statements for Weller Corporation, a merchandising company, for the year ending December 31 appear below. The company did not issue any new common stock during the year. A total of 860,000 shares of common stock were outstanding. The interest rate on the bonds, which were sold at their face value, was 12%. The income tax rate was 40% and the dividend per share of common stock was $0.40 this year. The market value of the company’s common stock at the end of the year was $21. All of the company’s sales are on account.Weller Corporation
Comparative Balance Sheet
(dollars in thousands)
This Year Last Year
Assets
Current assets:
Cash $ 976 $ 1,920
Accounts receivable, net 15,000 10,050
Inventory 10,000 8,440
Prepaid expenses 1,860 2,220
Total current assets 27,836 22,630
Property and equipment:
Land 6,600 6,600
Buildings and equipment, net 19,800 19,600
Total property and equipment 26,400 26,200
Total assets $ 54,236 $ 48,830
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable $ 10,100 $ 8,600
Accrued liabilities 720 1,000
Notes payable, short term 360 360
Total current liabilities 11,180 9,960
Long-term liabilities:
Bonds payable 6,250 6,250
Total liabilities 17,430 16,210
Stockholders' equity:
Common stock 860 860
Additional paid-in capital 4,500 4,500
Total paid-in capital 5,360 5,360
Retained earnings 31,446 27,260
Total stockholders' equity 36,806 32,620
Total liabilities and stockholders' equity $ 54,236 $ 48,830
Weller Corporation
Comparative Income Statement and Reconciliation
(dollars in thousands)
This Year Last Year
Sales $ 85,000 $ 80,000
Cost of goods sold 55,000 51,000
Gross margin 30,000 29,000
Selling and administrative expenses:
Selling expenses 9,100 8,600
Administrative expenses 12,600 11,600
Total selling and administrative expenses 21,700 20,200
Net operating income 8,300 8,800
Interest expense 750 750
Net income before taxes 7,550 8,050
Income taxes 3,020 3,220
Net income 4,530 4,830
Dividends to common stockholders 344 645
Net income added to retained earnings 4,186 4,185
Beginning retained earnings 27,260 23,075
Ending retained earnings $ 31,446 $ 27,260
Required: Compute the following financial data for this year:

1. Gross margin percentage. (Round your percentage answer to 1 decimal place (i.e., 0.1234 should be entered as 12.3).)

2. Net profit margin percentage. (Round your percentage answer to 1 decimal place (i.e., 0.1234 should be entered as 12.3).)

3. Return on total assets. (Round your percentage answer to 1 decimal place (i.e., 0.1234 should be entered as 12.3).)

4. Return on equity. (Round your percentage answer to 2 decimal places (i.e., 0.1234 should be entered as 12.34).)

Answers

Answer:

A.

This year $30,000/$85,000 = 35.3%

Last Year $29,000/$80,000 = 36.3%

B.

This year $4,186/$85,000 = 4.9%

Last Year $4,185/$80,000 = 5.2%

C.

This year $4,186/$54,236 = 7.7%

Last Year $4,185/$48,830 = 8.6%

D.

This year $4,186/$36,806 = 11.4%

Last Year $4,185/$32,620 = 12.8%

Explanation:

A. Gross Margin % measures the profitability of a Business based on its direct input costs (that is having not considered its indirect costs which includes the selling , general and administrative costs)

It is derived as Gross Margin divided by Net sales x 100%

B. Net profit % = is a measure of profitability of a business in relation to its sales. All relevant costs (except dividend payable to common stock holders) would have been considered in arriving at the applied profit

It is derived as Net Income divided by Net sales x 100%

C. return on total Assets. This is a measure of a business profitability in relation to its investments in Assets. The higher the rate the better a firm is said to be in its conversion process

It is derived as Net income divided by Total Assets x 100%

D. Return on Equity is a measure of profitability in relation to common stock holders investment in shares in a business. The higher the rate, the better the adjudged performance of the business by the shareholders.

It is derived as Net income divided by total shareholders equity x 100%

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