Answer:
The correct answer is 777.169.56.
Explanation:
According to the scenario, the given data are as follows:
Payment per year (PMT) = $3,000
Time (N) = 40 years
Rate of interest (R)= 8%
So, the future value of the following can be calculated by using the following formula:
Future value = PMT × 
Now, put the value of the following in the formula. then,
= 3,000 × 
= 3,000 × 259.0565
= 777,169.56
Hence, the value in the account after 40 years will be 777,169.56.
Answer:
Over applied Overhead =$ 42,500
Explanation:
Actual Overhead $325,000
Estimated Overhead $350,000
Over applied overhead is when the Predetermined overhead is more than the actual overhead . Under applied overhead is when the Predetermined overhead is less than the actual overhead .
Predetermined Overhead rate= Overhead / total direct labor hours
= 350,000/ 500,000 (100)= 70%
Applied Overhead = Predetermined Overhead rate( actual direct labor hours)
= 70 % (525,000) = $367,500
Applied Overhead $367,500
Less Actual Overhead $325,000
Over applied Overhead =$ 42,500
$1,046.49.
The price of a coupon Bond that has periodic coupon payments of $ 75, a face value of $ 1000, an interest rate of 5%, and a maturity of two times is $1,046.49.
Coupon Bond: A bond having tickets attached that reflect semiannual interest payments is known as a coupon bond, deliverer bond, or bond pasteboard. With coupon bonds, the issuer doesn't keep any records of the buyer, and no instrument has the buyer's name moreover.
The price of a coupon bond that has periodic coupon payments of $75, a face value of $1000, an interest rate of 5%, and a maturity of two times is $1,046.49.
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Answer:
$12,000
Explanation:
Given that,
Cost of equipment = $50,000
Expected useful life = 5 years
Estimated residual value = $4,000
Depreciation refers to the fall in the value of fixed assets with the passage of time.
Here, we are using double-declining-balance depreciation method,
Firstly, we are calculating the straight line depreciation rate as follows:
= (100% ÷ useful life)
= (100% ÷ 5)
= 20%
So, the double-declining depreciation rate is calculated by multiplying the straight line depreciation rate by 2. It is calculated as follows:
= 2 × straight line depreciation rate
= 2 × 20%
= 40%
First year depreciation is calculated as follows:
= Double-declining depreciation rate × Cost of equipment
= 40% × $50,000
= $20,000
Therefore, the amount of depreciation expense for the second year is calculated as follows:
= Double-declining depreciation rate × (Cost of equipment - First year depreciation)
= 40% × ($50,000 - $20,000)
= 0.4 × $30,000
= $12,000
Introduction
“Project risk analysis,” as described by The Project Management Institute (PMI®), “includes the processes concerned with conducting risk management, planning, identification analysis, response, and monitoring and control on a project;./…” (PMI, 2004, p 237) These processes include risk identification and quantification, risk response development and risk response control.
Because these processes interact with each other as well as with processes in other parts of an organization, companies are beginning to measure risk across all of their projects as part of an enterprise portfolio.
Risk management can be as simple as identifying a list of technological, operational and business risks, or as comprehensive as in-depth schedule risk analysis using Monte Carlo simulation. But because risk is a driver in an organization's growth – the greater the risk, the greater the reward – the adoption of a structured enterprisewide project risk analysis program will give managers confidence in their decision-making to foster organizational growth and increase ROI for their stakeholders.
Choosing the right projects
How well an organization examines the risks associated with its initiatives, how well it understands the way that projects planned or underway are impacted by risk, and how well it develops mitigation strategies to protect the organization, can mean the difference between a crisis and an opportunity.
Examples abound of companies that have seen their fortunes rise or drop based on the effectiveness of their risk management – a pharmaceutical company makes headlines when its promising new drug brings unforeseen side effects. Or a large telecom corporation pours millions of dollars into perfecting long distance, while new technologies are presenting more exciting opportunities.
Today that pharmaceutical is distracted by lawsuits and financial payouts, finding itself with a shrinking pipeline of new drugs. The telecom, on the other hand, after using a portfolio risk management software application to rationalize and rank its initiatives, made the decision to shift its research dollars away from perfecting long distance and into developing VOIP -- rejuvenating and reinforcing its leadership position.
