Excellent Company has provided the following operating information for one of its divisions: Sales $100,000 Variable expenses $55,000 Contribution margin $45,000 Direct fixed expenses $35,000 Common fixed expenses allocated in proportion to sales amounts to $16,000. Based on the provided information, calculate the division's segment margin.

Answers

Answer 1

Answer:

See below

Explanation:

Given the above information, segment margin is computed as shown below.

Segment margin = Net sales - Cost of sales - Fixed cost

Given that;

Net sales = $100,000

Cost of sales = $55,000

Fixed cost = $35,000

Then,

Segment margin = $100,000 - $55,000 - $35,000

Segment margin = $10,000

Therefore, the division's segment margin is $10,000


Related Questions

cutter enterprises purchased equipment for $75,000 on january 1, 2021. the equipment is expected to have a five-year life and a residual value of $4,200. using the double-declining-balance method, depreciation for 2021 and the book value at december 31, 2021, would be: book

Answers

Answer:

Double Declining Depreciation rate = 1/5*2

Double Declining Depreciation rate = 40%

Double Declining Depreciation for 2021 = $75,000*40%

Double Declining Depreciation for 2021 = $30,000

Book value at December 31, 2021 = $75,000 - $30,000

Book value at December 31, 2021 = $45,000

BE12-1 Barbara Ripley and Fred Nichols decide to organize the ALL-Star partnership. Ripley invests $15,000 cash, and Nichols contributes $10,000 cash and equipment having a book value of $3,500. Prepare the entry to record Nichols's investment in the partner- ship, assuming the equipment has a fair value of $4,000.

Answers

Answer:

Dr Cash $10,000

Dr Equipment (at FairValue) $4,000

Cr Nichols’s Capital Account $14,000

Explanation:

Preparation of the entry to record Nichols's investment in the partner- ship

Dr Cash $10,000

Dr Equipment (at FairValue) $4,000

Cr Nichols’s Capital Account $14,000

($10,000+$4,000)

(To record Nichols's investment in the partner- ship)

You can display good customer service by

Answers

Answer:

Showing good manner, asking if they need anything, and etc...

Explanation:

Answer:

having a professional appearance while attending to costumers.

hope this helps

have a  good day:)

Explanation:

In a competitive market with a linear upward-sloping supply curve and a linear downward-sloping demand curve, the government imposes a $10 tax per unit bought and sold. The tax causes the equilibrium quantity to fall from 89 units to 77 units. The deadweight :_______

Answers

Answer:

$105

Explanation:

Missing word "The deadweight loss of this tax is...?"

Change in price = $10

Original quantity = 89 units

New quantity = 77 unit

Change in quantity= 89 units-77 units = 12 units

Dead-weight loss = 1/2 * Change in price * Change in quantity

Dead-weight loss = 1/2 * $10 * $21

Dead-weight loss = $105

Therefore, the dead-weight loss of this tax is $105.

Mary makes 10 pies and 20 cakes a day and her opportunity cost of producing a cake is 2 pies. Tim makes 20 pies and 10 cakes a day and his opportunity cost of producing a cake is 4 pies. If Mary and Tim specialize in the good in which they have a comparative​ advantage, ______.

Answers

Answer:

If Mary and Tim specialize in the good in which they have a comparative​ advantage, ______.

Mary would specialize in making cakes while Tim would specialize in making pies.

Explanation:

a) Data and Calculations:

Mary's opportunity cost of making a cake = 2 pies

She can make additional 5 (10/2) cakes instead of making pies

This will increase her cakes to 25 a day (20 + 5)

Tim's opportunity cost of making a cake = 4 pies

She can make additional 40 pies (10 * 4) instead of making cakes

This will increase her pies to 60 pies a day (20 + 40)

When they specialize there will be 25 cakes and 60 pies produced in a day instead of 30 cakes and 30 pies.

Compute Lead Time Jackson Fabricators Inc. machines metal parts for the automotive industry. Under the traditional manufacturing approach, the parts are machined through two processes: milling and finishing. Parts are produced in batch sizes of 40 parts. A part requires 6 minutes in milling and 8 minutes in finishing. The move time between the two operations for a complete batch is 5 minutes. Under the lean philosophy, the part is produced in a cell that includes both the milling and finishing operations. The operating time is unchanged; however, the batch size is reduced to 5 parts and the move time is eliminated. Determine the value-added, non-value-added, and total lead times, and the value-added ratio under the traditional and lean manufacturing methods. If required, round percentages to one decimal place. Traditional Philosophy Lean Manufacturing Philosophy Value-added time fill in the blank 1 min fill in the blank 2 min Non-value-added time fill in the blank 3 min fill in the blank 4 min Total lead time fill in the blank 5 min fill in the blank 6 min Value-added ratio (as a percent) fill in the blank 7 % fill in the blank 8 %

Answers

Answer: See explanation

Explanation:

Traditional philosophy:

Value added time = 6 + 8 = 14

Non-value-added time = 14 × (40-1) + 5 = 551

Total lead time = 14 + 551 = 565

Value-added ratio (as a percent) = 14/565 × 100 = 2.48%

Lean Manufacturing Philosophy:

Value added time = 14

Non-value-added time = 14 × (5-1) = 56

Total lead time = 14 + 56 = 70

Value-added ratio (as a percent) = 14/70 × 100 = 20%

Your uncle has just purchased a wheat farm and wants your advice on how he should price his product. Explain to your uncle the characteristics of the market structure under which his farm falls and how this will help him to determine the price and quantity of the wheat he will produce.

Answers

Answer:

the wheat firm is perfectly competitive

A perfect competition is characterized by many buyers and sellers of homogenous goods and services. Market prices are set by the forces of demand and supply. There are no barriers to entry or exit of firms into the industry.  

In the long run, firms earn zero economic profit.  If in the short run firms are earning economic profit, in the long run firms would enter into the industry. This would drive economic profit to zero.  

Also, if in the short run, firms are earning economic loss, in the long run, firms would exit the industry until economic profit falls to zero.  

he is a price taker and the price of his wheat which would be equal to equilibrium price would be determined by market forces

if he sells at the market price, he would sell all his wheat

Explanation:

If the uncle sells above equilibrium price, he would not sell any wheat

he cannot sell below equilibrium price because he would make losses

Crandle Manufacturers Inc. is approached by a potential customer to fulfill a one-time-only special order for a product similar to one offered to domestic customers. The company has excess capacity. The following per unit data apply for sales to regular customers: Variable costs: Direct materials $140 Direct labor 100 Manufacturing support 105 Marketing costs 55 Fixed costs: Manufacturing support 175 Marketing costs 65 Total costs 640 Markup (50%) 320 Targeted selling price $960 For Crandle Manufacturers Inc., what is the minimum acceptable price of this special order

Answers

Answer:

$400

Explanation:

Calculation to determine the minimum acceptable price of this special order

Using this formula

Minimum acceptable price=Direct materials+ Direct labor+ Manufacturing support +Marketing costs

Let plug in the formula

Minimum acceptable price=$140 + $100 + $105 + $55

Minimum acceptable price=$400

Therefore the minimum acceptable price of this special order is $400

A student wants to buy a smartphone so she can share pictures with her friends. An insurance claims adjuster wants to buy a smartphone to document accidents (take pictures, write a report, etc.). If they both purchase the same model smartphone, such as an Apple iPhone, which statement is most accurate?

a. Both the adjuster and the student we potential customers because in their own way, they both benefit from the product.
b. The student is the prospective customer since there are more students buying smartphones for personal use than there are insurance adjusters buying smartphones for business use.
c. Neither the adjuster nor the student is a prospective customer since the company will pay for the adjuster's smartphone and the student's parents will pay for hers.
d. Only a person who has bought a smartphone previously is a prospective customer, only previous owners of smartphones benefit from buying new ones.
e. The adjuster is a prospective customer because the smartphone will be used for work, the student is only a secondary user since the purpose of the smartphone is just for entertainment

Answers

Answer:

Option A (Both the adjuster and the student we potential customers because in their own way, they both benefit from the product).

Explanation:

Both the adjuster and the student were potential customers as they were both buying the smartphone for either personal or official use. The adjuster sees the smartphone as a product or tool that could be used to make work efficient. The student sees the product as a luxury. Either way, they are buying the smartphone and as such, they are very important to the producers of the smartphone because the product is useful to both of them.

Granger Printing currently uses a manufacturing facility costing $560,000 per year; 90% of the facility's capacity is currently being used. A start-up business has proposed a plan that would utilize the other 10% of the facility and increase the overall costs of maintaining the space by 11%. If the incremental method were used, what amount of cost would be allocated to the start-up business

Answers

Answer:

the amount of cost that allocated is $61,600

Explanation:

The computation of the amount of cost that allocated is shown below;

= The costing of the manufacturing facility × increase percentage of the overall cost for maintaining the space

= $560,000 × 11%

= $61,600

hence, the amount of cost that allocated is $61,600

Phoenix Company can invest in each of three cheese-making projects: C1, C2, and C3. Each project requires an initial investment of $228,000 and would yield the following annual cash flows.

C1 C2 C3
Year 1 $12,000 $96,000 $180,000
Year 2 108,000 96,000 60,000
Year 3 168,000 96,000 48,000
Totals $288,000 $288,000 $288,000

Assume that the company requires a 12% return from its investments. Using net present value, determine which projects, if any, should be acquired.

Required:
Compute the internal rate of return for project C2.

Answers

Answer:

c3 should be acquired

8.52%

Explanation:

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

Only projects with a positive NPV should be accepted. A project with a negative NPV should not be chosen because it isn't profitable.  

When choosing between positive NPV projects, choose the project with the highest NPV first because it is the most profitable.

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 with a financial calculator

C1

Cash flow in year 0 =  $-228,000  

Cash flow in year 1 = $12,000

Cash flow in year 2 = $96,000

Cash flow in year 3 = $180,000

I = 12%

NPV = -12,634.66

C2

Cash flow in year 0 =  $-228,000  

Cash flow in year 1 = 108,000

Cash flow in year 2 = $96,000

Cash flow in year 3 = 60,000

I = 12%

NPV = -12,334

IRR = 8.52%

C3

Cash flow in year 0 =  $-228,000  

Cash flow in year 1 = 168,000

Cash flow in year 2 = $96,000

Cash flow in year 3 = 48,000

I = 12%

NPV = 32,696.06

It is only c3 that has a positive NPV. Thus, it is the only profitable project. Only C3 should be accepted

To determine 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 determine 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.  

c2 = 12,334

c3 = 32,696.06

Assume that, on January 1, 2021, Matsui Co. paid $1,795,200 for its investment in 74,800 shares of Yankee Inc. Further, assume that Yankee has 220,000 total shares of stock issued. The book value and fair value of Yankee's identifiable net assets were both $440,000 at January 1, 2021. The following information pertains to Yankee during 2021:

Net income $240,000
Dividends declared and paid $72,000
Market price of common stock on 12/31/2016 $29/share

What amount would Matsui report in its year-end 2016 balance sheet for its investment in Yankee?
a. $1,608,000.
b. $1,368,000.
c. $1,329,600.
d. None of these answer choices is correct.

Answers

Answer: $1,852,320

Explanation:

First find out the proportion owned by Matsui.

= 74,800 shares / 220,000

= 34%

The investment at the end of the year is:

= Cost of investment + Shares of net income - Share of dividend

Share of income:

= Percentage ownership * Net income

= 34% * 240,000

= $81,600

Share of dividend:

= 34% * 72,000

= $24,480

Investment at end of year:

= 1,795,200 + 81,600 - 24,480

= $1,852,320

Your company has an opportunity to invest in a project that is expected to result in after-tax cash flows of $7,000 the first year, $9,000 the second year, $12,000 the third year, -$8,000 the fourth year, $19,000 the fifth year, $25,000 the sixth year, $28,000 the seventh year, and -$6,000 the eighth year. The project would cost the firm $47,300. If the firm's cost of capital is 18%, what is the modified internal rate of return

Answers

Answer:

The modified internal rate of return is 15.67%.

Explanation:

Note: See the attached excel file for the calculation of the total present value of the after-tax cash flows.

From the attached excel file, we have:

Total present value of the after-tax cash flows = $40,332.66

The modified internal rate of return (MIRR) can be calculated using the following formula:

MIRR = (PV / Outlay)^(1/n) * (1 + r) - 1……………….. (2)

Where;

PV = Total present value of the after-tax cash flows = $40,332.66

Outlay = Absolute value of cost of the project = $47,300

r = cost of capital = 18%, or 0.18

n = number of years = 8

Substitute the values into equation (1) to have:

MIRR = ($40,332.66 / 47,300)^(1/8) * (1 + 0.18) - 1 =  0.1567, or 15.67%

Therefore, the modified internal rate of return is 15.67%.

Your company just sold a product with the following payment​ plan: $40,000​ today, $35,000 next​ year, and​ $30,000 the following year. If your firm places the payments into an account earning​ 6% per​ year, how much money will be in the account after collecting the last​ payment?

Answers

Answer:

the money that will be in the account after collecting the last​ payment is $112,044

Explanation:

The computation of the money that will be in the account after collecting the last​ payment is shown below:

Amount  is

= $40,000 × (1.06)^2 + $35,000 × (1.06) + $30,000

= $112,044

Hence, the money that will be in the account after collecting the last​ payment is $112,044

Gullett Corporation had $34,000 of raw materials on hand on November 1. During the month, the Corporation purchased an additional $83,000 of raw materials. The journal entry to record the purchase of raw materials would include a:

Answers

Answer:

A decrease in price

Explanation:

What is the difference between economics and geography? -,-​

Answers

Answer:

Economics is a Bhadda subject aur geo Ki to pucho he mat ok bye

Is an increase in the marginal income tax rate reflected by a shift in the after-tax supply of labor or a movement along the supply curve when the pretax wage rate is on the vertical axis?

Answers

Answer:

A shift in the supply curve of labour.

Explanation:

An increase in marginal income tax rate cause the income tax burden on a consumer to rise as the consumers income goes up.

What this means is that as his income gets to rise, he would have to pay more in taxes.  Due to a rising change in what he pays as tax, what he would receive as income after tax would be lower at the same number of labor hours. On the labor supply curve this would depict a downward shift.

In conclusion, an increase in marginal tax would be shown by a shift in the after tax supply of labor which would fall backwards or downwards

The per-unit standards for direct labor are 2 direct labor hours at $15 per hour. If in producing 2800 units, the actual direct labor cost was $83200 for 5200 direct labor hours worked, the total direct labor variance is $2800 unfavorable. $800 favorable. $800 unfavorable. $500 unfavorable.

Answers

Answer:

$800 favorable

Explanation:

Calculation to determine what the total direct labor variance is

Using this formula

Total Direct Labor Variance=(Standard Direct Labor Cost - Actual Direct Labor Cost

Let plug in the formula

Total Direct Labor Variance=[(2800 × 2) × $15]- $83200

Total Direct Labor Variance=$84000 - $83200

Total Direct Labor Variance = $800 favorable

Therefore the total direct labor variance is$800 favorable

Sysco Corporation, formed in 1969, is the largest global distributor of food service products, serving over 500,000 restaurants, hotels, schools, hospitals, and other institutions. The following summarized transactions are typical of those that occurred in a recent year (dollars are in millions). a. Purchased buildings costing $450 and equipment costing $234 for cash.
b. Borrowed $119 from a bank, signing a short-term note.
c. Provided $54,171 in service to customers during the year, with $23,358 on account and the rest received in cash.
d. Paid $129,574 cash on accounts payable.
e. Purchased $41,983 of inventory on account.
f. Paid payroll, $5,240 during the year.
g. Received $19,043 on account paid by customers.
h. Purchased and used fuel of $1,600 in delivery vehicles during the year (paid for in cash).
i. Declared $598 in dividends at the end of the year to be paid the following year.
j. Incurred $126 in utility usage during the year; paid $93 in cash and owed the rest on account.
Required:
For each of the transactions, prepare journal entries.

Answers

Answer:

Sysco Corporation

Journal Entries:

a. Debit Buildings $450

Debit Equipment $234

Credit Cash $684

To record the purchase of long-term assets for cash.

b. Debit Cash $119

Credit Short-term Note Payable $119

To record the funds borrowed from a bank.

c. Debit Accounts receivable $23,358

Debit Cash $30,813

Credit Service Revenue $54,171

To record the provision of service to customers on account and for cash.

d. Debit Accounts Payable $129,574

Credit Cash $129,574

To record the payment on account.

e. Debit Inventory $41,983

Credit Accounts Payable $41,983

To record the purchase of merchandise on account.

f. Debit Salaries Expense $5,240

Credit Cash $5,240

To record the payment of payroll during the year.

g. Debit Cash $19,043

Credit Accounts receivable $19,043

To record the cash received from customers on account.

h. Debit Delivery Vehicles Expense $1,600

Credit Cash $1,600

To record the purchase of fuel for the delivery vehicles.

i. Debit Dividend $598

Credit Dividends Payable $598

To record the declaration of dividend.

j. Debit Utilities Expense $126

Credit Cash $93

Credit Utilities Payable $33

To record the Utilities expenses incurred during the year.

Explanation:

Transactions Analysis:

a. Buildings $450  Equipment $234  Cash $684

b. Cash $119 Short-term Note Payable $119

c. Accounts receivable $23,358 Cash $30,813 Service Revenue $54,171

d. Accounts Payable $129,574 Cash $129,574

e. Inventory $41,983 Accounts Payable $41,983

f. Salaries Expense $5,240 Cash $5,240

g. Cash $19,043 Accounts receivable $19,043

h. Delivery Vehicles Expense $1,600 Cash $1,600

i. Dividend $598 Dividends Payable $598

j. Utilities Expense $126 Cash $93 Utilities Payable $33

What does project failure mean? What are some examples?

Answers

Answer:

that's mean A project is considered a failure when it has not delivered what was required, in line with expectations

Explanation:

Therefore, in order to succeed, a project must deliver to cost, to quality, and on time; and it must deliver the benefits presented in the business case.

In the month of June, a department had 19900 units in beginning work in process that were 75% complete. During June, 90200 units were transferred into production from another department. At the end of June there were 11000 units in ending work in process that were 40% complete. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. The equivalent units of production for conversion costs for June were

Answers

Answer:

103,500 units

Explanation:

Equivalent units calculation - conversion costs

Completed and transferred units (99,100 x 100 %)   = 99,100 units

Ending Work in Process units (11000 x 40%)             =  4,400 units

Total Equivalent units                                                  = 103,500 units

therefore,

The equivalent units of production for conversion costs for June were 103,500 units

Which of the following statements is more likely if cash and marketable securities increase by $5,000 during a period in which cash provided by operations increases by $1,000 and cash used by investments decreases by $500?
A) Cash provided by financing increases by S6,500.
B) Cash used by financing decreases by $1,000.
C) Debt increases by more than cash dividends paid.
D) Debt is reduced by more than cash dividends paid.

Answers

Answer:

C) Debt increases by more than cash dividends paid

Explanation:

Based on the information given the statements that is more likely based on the below calculation will be : DEBT INCREASES BY MORE THAN CASH DIVIDENDS PAID reason been that the NET INCREASE IN THE CASH from financing activities was the amount of $4,500

Net Increase In The Cash from financing activities = $5000 - $1000 + $500

Net Increase In The Cash from financing activities= $4500

On January 1, 2024, an investor paid $261,000 for bonds with a face amount of $315,000. The contract rate of interest is 8% while the current market rate of interest is 10%. Using the effective interest method, how much interest income is recognized by the investor in 2025 (assume annual interest payments and amortization)

Answers

Answer:

$26,100

Explanation:

Calculation to determine how much interest income is recognized by the investor in 2025

Using this formula

Interest income = Amount paid* market rate of interest

Let plug in the formula

Interest income= $261,000*10%

Interest income= $26,100

Therefore the interest income that is recognized by the investor in 2025 will be $26,100

India now has pockets of strengths in key high-technology industries such as software and pharmaceuticals. Why do you think India is developing strength in these areas?

Answers

Answer:

cuz they smart

Explanation:

Determine the internal rate of return for a project that costs $177,000 and would yield after-tax cash flows of $21,000 per year for the first 5 years, $29,000 per year for the next 5 years, and $42,000 per year for the following 5 years.

Answers

Answer:

12.60 %

Explanation:

Using the CF function of a financial calculator the  internal rate of return will be calculated as follows :

- $177,000 CF 0

$21,000 CF 1

5 shift Nj

$29,000 CF 2

5 shift Nj

$42,000 CF 3

5 shift Nj

Then

Shift IRR = 12.60 %

therefore,

the internal rate of return for a project is 12.60 %

A pharmaceutical company with headquarters in India sells fluconazole, the generic version of Pfizer's anti-fungal drug Diflucan internationally for significantly less money than many U.S. generic drug manufacturers. The generic drugs industry in this country needs to rethink its

Answers

Answer:

Pricing strategy to stay competitive

Explanation:

Pricing strategy is the process by which a company sets prices of goods and services offered to a consumer.

In setting up a price strategy the management.of a business need to put into consideration the competitive reaction, pricing position, pricing segment, and pricing capability.

The generic drugs companies in the US are selling fluconazole for a higher price than pharmaceutical company with headquarters in India in the international market.

In order for them to stay competitive they will need to review their price downward or customers will switch to the cheaper option

whistle works manufacturers safety whistle keychains. They have the following information available to prepare their master budget whistle works sells eafch whistle for $12. It takes .25 direct labor hours to produce each whistle at a cost of $15 per hour. How much will direct labor cost be in December

Answers

Answer:

See below

Explanation:

The above information is incomplete. However, similar question will be used.

The marginal product of labor for Acme, Inc. is 15. The average product of labor is 25, and the price of labor is $10. Assuming that Acme, Inc. is a competitor in its output and input markets, the marginal revenue product of labor:

Answers

Answer:

cannot be determined

Explanation:

The computation of the marginal revenue product of labor is given below;

we know that

Marginal revenue product = MR × MP

Here

MP= 15

But MR is not given.

So without MR, the marginal revenue product cant be determined

Therefore it is cannot be determined

Hence, the same is relevant

Mimi is granted a license to sell her unique Spirit Pins at local high school lacrosse games. When Mimi prices her pins at $10, she sells 20 pins per game. When she lowers her price to $8, she sells 40 pins. The additional money she earns from dropping her price is known as the __________.

a. Output effect
b. Price effect
c. Marginal revenue
d. Opportunity cost

Answers

Answer:

c

Explanation:

Marginal revenue is the change revenue when quantity sold increases by one unit

Marginal revenue = change in  total revenue /change in quantity sold

Mimi's marginal revenue = $10 - $8 = $2

Caterpillar Inc. (CAT) pays an annual dividend of $4.45. The company is expected to continue paying this dividend with no future growth in dividends. Investors require 11% rate of return on this investment. What is the current stock value of CAT

Answers

Answer:

$40.45

Explanation:

The current stock value of CAT is computed as below

Current stock value = Annual dividend / Rate of return

Current stock value = $4.45 / 11%

Current stock value = $4.45 / 0.11

Current stock value = $40.454546

Current stock value = $40.45

So, the current stock value of CAT is $40.45.

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