Answer:
d. Selling Price
Explanation:
Break even point is calculated as 
Thus, break even point in units only in two cases,
- Fixed cost is reduced that is decreased,
- Contribution per unit is increased.
Now, here the options are
a. Increase in units sales volume is of no relevance as will not impact the fixed cost or contribution per unit.
b. Increase in fixed cost will result in higher break even point, as numerator in the fraction will increase.
c. Increase in unit variable cost will ultimately decrease the contribution thus, it is of no relevance.
d. Increase in selling price will increase the contribution per unit, that is the increase in denominator value in fraction, thus, break even units will decrease.
Correct option is
d. Selling Price
Answer: $910,000
Explanation:
Pension expense is calculated by the formula:
= Prior Service cost for the year+ Service cost + Interest cost - Expected return on plant assets
Prior Service cost = Prior service cost / Service life of active employees
= 8,000,000 / 20
= $400,000
Expected return on plan assets = Plan assets * Interest rate
= 1,500,000 * 10%
= $150,000
Pension expense = 400,000 + 560,000 + 100,000 - 150,000
= $910,000
Answer:
The correct answer is the option D: All of these are correct.
Explanation:
On the one hand, a "trust" is known in the economics and business field as the partnership between two or more companies that produce in the same industry and therefore that the main objective of this new agreement among the partners is to increase the market area or to take more advantage by working together, increasing both parties revenues.
On the other hand, the NFL trust is known to dominate the market of the football league in all its aspects, including all the teams logos and trademarks as well as the organization of the league's properties rights and the distribution of revenue for those concepts.
Answer:
$38.14
Explanation:
The yield to maturity on the bond can be computed using the rate formula in excel as shown below:
=rate(nper,pmt,-pv,fv)
nper is the bond life measured in years which is 10
pmt is the annual coupon payment since the bond zero coupon ,pmt is $0
pv is current price of the bond which is $415.50
fv is the face value of the bond i.e $1000
=rate(10,0,-415.50,1000)=9.18%
implicit interest in dollars for first year=cash proceeds*yield to maturity
cash proceeds which is the same as price of bond is $415.50
implicit interest in dollars=$415.50*9.8%=$38.14
