Answer:
Percentage change in sales = [(Ending value - Beginning value) / Beginning value] * 100
Percentage change in sales = [($67,000 - $62,000) / $62,000] * 100
Percentage change in sales = 0.080645
Percentage change in sales = 8.0645%
Percentage change in OCF = Percentage change in sales * Degree of operating leverage
Percentage change in OCF = 8.0645% * 3.7
Percentage change in OCF = 29.84%
Will the new level of operating leverage be higher or lower?
As the sales increase, contribution margin will remain constant but operating margin percentage will rise. Therefore, this leads to fall in operating leverage.
Answer:
b. 300,000 shares being sold is an issuer transaction and the 200,000 shares being sold is a non-issuer transaction.
Explanation:
A non-issuer transaction is a transaction that does not directly benefit an issuer or it was not directly executed to benefit an issuer.
According to the Uniform State Law, an entity involved in the sales of certificates of interest, leases, mining titles among others is officially exempted from being labelled as an issuer. Hence, the entity (officers of the firm) in the question are non-issuer brokers.
Specifically, when the sales of stock are carried out by someone or an individual who is not a registered stockbroker, that individual officially becomes what is called 'a non-issuer broker-dealer'. The implication is that such a transaction is to be exempted from the registration requirements of the Security Exchange Commission.
In this question, since the issuer newly issued 300,000 shares while the remaining 200,000 in the proposed combination was offered by Officers of the firm - non-issuer broker-dealers. The Law states that it must be separated to show that 300,000 shares are sold in an issuer transaction (Primary) directly involving an official issuer while 200,000 shares are sold in a non-issuer transaction (Secondary).
Answer:
The correct answer is Interpersonal.
Explanation:
Interpersonal justice refers to the perception of justice of employees in the interpersonal treatment they receive from those who have the power and the power to distribute the results (usually managers and managers). It is important for managers to be courteous and polite and treat employees with dignity and respect to promote interpersonal justice. In addition, managers and managers must refrain from making derogatory comments or belittling their subordinates.
Protectionism is a government or
economic policy that does not allow foreign or international trade through methods
and variety of government regulations outlined to promote fair competition with
the goods and services made domestically. Business and workers were protected
within a country through regulating or obstructing trade with different
countries.
<span>A country should base trade policy for
two reasons. 1.) It protects local businesses and jobs. 2.) It promotes fair competition on the local
goods and services.</span>
Answer:
The accounting profit is $30,000.
Explanation:
The implicit cost of running the restaurant is the opportunity cost of giving up a salary of $40,000 per year working as a chef.
The revenue earned from the restaurant is $100,000.
The explicit costs is
= $50,000 + $20,000
= $70,000
An accountant will consider only the accounting cost or explicit cost in the calculation of profits.
Accounting profit
= Total revenue - Explicit costs
= $100,000 - $70,000
= $30,000
