Royal Enterprises has presented the following information for the past three months operations: Month Units Average Cost
June 3,300 $ 11.80
July 5,700 $ 7.80
August 6,900 $ 7.00
a. Using the high-low method, calculate the fixed cost per month and variable cost per unit. (Round your variable cost to 2 decimal places.)
b. What would total costs be for a month with 5,300 units produced?

Answers

Answer 1
Answer:

Answer:

Instructions are below.

Explanation:

Giving the following information:

Month Units Average Cost

June 3,300 $ 11.80=38,940

July 5,700 $ 7.80 = 44,460

August 6,900 $ 7.00 = 48,300

To calculate the unitary variable cost and fixed costs under the high-low method, we need to use the following formulas:

Variable cost per unit= (Highest activity cost - Lowest activity cost)/ (Highest activity units - Lowest activity units)

Variable cost per unit= (48,300 - 38,940) / (6,900 - 3,300)

Variable cost per unit=  $2.6

Fixed costs= Highest activity cost - (Variable cost per unit * HAU)

Fixed costs= 48,300 - (2.6*6,900)

Fixed costs= $30,360

Fixed costs= LAC - (Variable cost per unit* LAU)

Fixed costs= 38,940 - (2.6*3,300)

Fixed costs= $30,360

Now, the total cost for 5,300 units:

Total cost= 30,360 + 2.6*5,300

Total cost= $44,140


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Mr. James purchased a vacation house in Los Angeles on July 1, 2017. The purchase price was $1,000,000, and Mr. James spent $10,000 on capital additions. As of January 1, 2019, the house was worth $1,200,000. Mr. James was not entitled to depreciate thehouse as it was a personal-use asset.Assume Mr. James still owned the house as of December 31, 2019. On December 31,2019, the house was valued at $1,300,000. For tax purposes, how much income did Mr.James realize in 2019

Answers

Answer:

= $210,000

Explanation:

The question is to determine the income realized by Mr. James in 2019

The income is calculated as follows:

First, the basic information for calculation:

The Purchase price for the vacation house = $1,000,000

Spent Capital additions = $10,000

2019 worth of the house = $1,200,000

Secondly, based on the extracted figures, the income is calculated  as follows

Income realised in 2019 = 2019 worth of the house - (Purchase Price - capital addition)

= $1,200,000 - ($1,000,000 - $10,000)

= $1,200,000 - $990,000

= $210,000

Final answer:

Mr. James did not realize any income from the increase in value of his house in 2019 for tax purposes as the house was not sold.

Explanation:

For tax purposes, income is normally the amount of money received for goods or services during a certain time period. However, any increase in the value of personal assets such as a house, also known as appreciation, is not counted as income until the asset is sold. So, in 2019, even though the value of Mr. James' house increased by $100,000, from $1,200,000 on January 1 to $1,300,000 on December 31, 2019, Mr. James would not have realized, or officially 'made,' any income from his home in 2019 unless he sold it. Therefore, for tax purposes, the answer is $0.

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FARO Technologies, whose products include portable 3 D measurement equipment, recently had 17 million shares outstanding trading at $42 a share. Suppose the company announces its intention to raise $200 million by selling new shares.a. What do market signaling studies suggest will happen to FARO’s stock price on the announcement date? Why?

b. How large a gain or loss in aggregate dollar terms do market signaling studies suggest existing FARO shareholders will experience on the announcement date?

c. What percentage of the value of FARO’s existing equity prior to the announcement is this expected gain or loss?

d. At what price should FARO expect its existing shares to sell immediately after the announcement?

Answers

Answer:

a. Market signaling studies suggest that the price of existing FARO shares will fall.

b. $60,000,000

c. 8.403%

d. $38.471

Explanation:

Given

New Shares: $200,000,000

Existing Shares: $17,000,000

Price per Share: 42

a.

Because the stock of the FARO Technologies is overvalued at the current price

b.

Expected Loss: 30% * New Shares Size

New Shares Size = $200,000,000 (given)

Expected Loss = 30% * $200,000,000

Expected Loss = $60,000,000

c.

Percentage of the value of FARO’s existing equity = Ratio of New Expected Share Value to Existing Share Value

Expected Share Value = $60,000,000

Existing Share Value = Price per Shares * Existing Shares

Existing Share Value = 42 * $17,000,000

Existing Share Value = $714,000,000

Percentage of FARO's Existing Equity = $60,000,000 ÷ $714,000,000

Percentage = 8.403%

d.

The price FARO should expect its existing shares to sell

= Price per Share (1 - Percentage of Existing Equity)

Price per Share = 42

Percentage Existing Equity = 8.403%

The price FARO should expect its existing shares to sell = 42(1-8.403%)

The price FARO should expect its existing shares to sell = 42(1-0.08403)

The price FARO should expect its existing shares to sell = 42 * 0.91597

The price FARO should expect its existing shares to sell = $38.47074

The price FARO should expect its existing shares to sell = $38.471 ----- Approximated

Final answer:

The announcement of FARO technologies to sell new shares might decrease their share price as it might signal overvaluation to investors. Existing shareholders may thus experience a loss. The new selling price would be the original price minus the decrease caused by the announcement.

Explanation:

a. The market signaling theory suggests that the announcement of FARO Technologies selling new shares to raise capital could lead to a decrease in the company's share price. This is because it signals to investors that the company may be overvalued, leading them to sell their shares, thereby driving down the price.

b. For existing FARO shareholders, the aggregate dollar loss could be estimated by multiplying the decrease in share price by the number of existing shares.

c. To calculate the percentage of the value of FARO's existing equity that this represents, we could divide the total dollar loss by the company's market capitalization before the announcement, and then multiply by 100 to get a percentage.

d. After the announcement, the price that FARO should expect its shares to sell at would be the original price minus the decrease due to the announcement.

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You are the newly appointed sales manager of the Rock Record Company and have been charged with the task of increasing revenues. Your economics consultants have informed you that at present price and output levels, price elasticity of demand for your product is less than one. You should:

Answers

Answer:

Increase price.

Explanation:

Price elasticity is the degree of responsiveness of quantity demanded to changes in price. Ideally as price increases quantity demanded reduces. When prices reduce quantity demanded increases.

As a new manager of Rock Record company, if the economics consultants inform you the price elasticity is less than one it means quantity does not change with increase in price.

So price can be increased without a corresponding decrease in price. The goal of higher revenue can be achieved by increasing the product price.

Answer:

The correct answer is: increase prices.

Explanation:

Price elasticity refers to the changes in quantity demand after the change in price for a good or service. Elasticity is calculated by dividing the percentage in quantity demanded by the percentage change in price. If the result is equal or greater than one (1) the demand is elastic. If the result is lower than 1 the demand is inelastic.

Thus, in the case given, Rock Record Company has an inelastic price demand since it is lower than 1. It implies changes in price are unlikely to change the quantity demanded. As the company needs to increase the revenue, the easiest method to achieve that is to raise the product prices.

Mickley Company’s plantwide predetermined overhead rate is $20.00 per direct labor-hour and its direct labor wage rate is $15.00 per hour. The following information pertains to Job A-500: Direct materials $ 280 Direct labor $ 150 Required: 1. What is the total manufacturing cost assigned to Job A-500? 2. If Job A-500 consists of 70 units, what is the unit product cost for this job? (Round your answer to 2 decimal places.)

Answers

Answer and Explanation:

The computation is shown below;

1.

Total hours for job A - 500

= Direct labor ÷direct labor wage rate

= $150 ÷ $15

= 10

Total over head cost = overhead cost per labor hours × no. of labor hours

= $20 × 10

= $200

total manufacturing cost = Direct materials cost + Direct labor cost + Total over head cost

= $280 + $150 + $200

= $630

2.  

Cost assigned to each unit

= total manufacturing cost ÷  number of units

= $630 ÷ 70

= $9

ecan Theatre Inc. owns and operates movie theaters throughout Florida and Georgia. Pecan Theatre has declared the following annual dividends over a six-year period: 20Y1, $30,000; 20Y2, $60,000; 20Y3, $143,000; 20Y4, $173,000; 20Y5, $218,000; and 20Y6, $270,000. During the entire period ended December 31 of each year, the outstanding stock of the company was composed of 25,000 shares of cumulative, preferred 3% stock, $100 par, and 100,000 shares of common stock, $25 par. Required: 1. Determine the total dividends and the per-share dividends declared on each class of stock for each of the six years. There were no dividends in arrears at the beginning of 20Y1. Summarize the data in tabular form. If required, round your answers to two decimal places. If the amount is zero, please enter "0".

Answers

Answer:

Find the attached dividend analysis spreadsheet for Theater Inc.

Explanation:

In analyzing the dividends in the respective years, I first calculated yearly preferred dividends which is $75,000 i.e 25,000*$100*3%

In any year where total dividends declared and paid fell short of $75,000,the entire amount is given as preferred dividends with balance carried over to future years.

A construction company entered into a fixed-price contract to build an office building for $20 million. Construction costs incurred during the first year were $6 million and estimated costs to complete at the end of the year were $9 million. The company recognizes revenue over time according to percentage of completion. How much revenue and gross profit or loss will appear in the company’s income statement in the first year of the contract? (Enter your answer in whole dollars.)

Answers

Answer:

$2 million or $2,000,000

Explanation:

The computation of the revenue and gross profit or loss will appear in the company’s income statement in the first year is shown below:

= revenue recognized - cost incurred

The Total cost is

= $6 + $9

= $15

And, the revenue recognized is

= $6 ÷ $15 × $20

= $8

So, the gross profit is

= $8 - $6

= $2

hence, the gross profit is $2 million

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