Answer:
$120,000
Explanation:
Total amount for inclusion in determining Mill Corp's net income or loss is as follows.
- Net loss from disposal of business segment = $100,000
- Property tax for 6 months to June 30, 20x5= $40,000 * 0.5 = $20,000
Therefore, total amount for inclusion = $100,000 + $20,000 = $120,000.
 
        
             
        
        
        
<u>Full question:</u>
The symbol in flowcharting that is used to mark the point in the process where the analysis skips to another common point of the process is called:
a. Terminator icon
b. Line connector icon
c. Connector icon
d. Process icon
<u>Answer:</u>
The symbol in flow-charting that is used to mark the point in the process where the analysis skips to another common point of the process is called connector icon 
<u>Explanation:</u>
 Connector Symbol Symbolizes that the flow proceeds where an equal symbol has been assigned. Connector symbols perform it more accessible to combine flowcharts that traverse many pages. A loop may, consists of a connector where controller first begins, processing steps, a qualified with 1 arrow exiting in the loop, and one running back to the connector. 
Off-page connectors are often employed to imply a connection to a  process carried on another sheet. Connectors are regularly labeled with capital letters to dispense coordinating jump points. 
 
        
             
        
        
        
Answer: The process of leading. 
Explanation: The process of leading, administrating and directing a company. Business tasks often performed by corporate management might include strategic planning, as well as managing company resources and applying them toward attaining the company's objectives.
 
        
                    
             
        
        
        
Answer:
 5.32%
Explanation:
The computation of the coupon rate on the bonds is shown below:
As we know that 
Current price = Annual coupon × Present value of annuity factor(6.1%,8 ) + $1,000 × Present value of discounting factor(6.1%,8)
$952 = Annual coupon × 6.18529143 + $1,000 × 0.622697222
Annual coupon is 
= ($952 - 622.697222) ÷ 6.18529143
= $53.24
Now 
Coupon rate is 
= Annual coupon ÷ Face value
= $53.24 ÷ $1,000
= 5.32%
Working notes:
1. Present value of annuity is 
= Annuity × [1 - (1 + interest rate)^-time period] ÷ rate
= Annual coupon × [1 - (1.061)^-8] ÷ 0.061
= Annual coupon × 6.18529143
And, 
2.Present value of discounting factor is 
= $1,000 ÷ 1.061^8
= $1000 × 0.622697222
 
        
             
        
        
        
Answer:
$1,500,000
Explanation:
Data provided in the question:
contribution margin of the company = $1,000,000
Contribution margin ratio = 40%
Now,
The sales = (contribution margin) / (Contribution margin ratio)
thus,
Sales = 
or
sales = $2,500,000
Therefore, 
Variable cost = Sales - Contribution margin
or
Variable cost = $2,500,000 - $1,000,000 = $1,500,000