Answer:
Capital Gains Yield = 10.45%
Explanation:
The capitals gain yield represents the percentage appreciation or increase in the value of an investment. It is simply calculated by calculating the increase in the value of an investment or stock/bond and divide it by its initial cost.
The formula for CG Yield is,
CG Yield = (P1 - P0) / P0
Where,
P1 is current price
P0 is initial price paid
Thus CG Yield = (54.01 - 48.9) / 48.9 = 0.10449 pr 10.449%
Answer:
Direct labor
Explanation:
Direct labor is the workers who converted the raw material into a finished product so that the finished product is ready for sale. The wages paid to the labor are classified in the direct labor itself.
It is specially allocated to the manufacturing process so that the product could be carried forward to the next level of the process and at the end the finished product is ready
Answer:
transferred-out 135,000
Explanation:
We solve using the following identity:
beginning WIP + cost added during the period:
total cost to be accounted for.
Then this value can be either ransferred-out r remain at the ending WIP
so we construct as follows:
beginning 0
added 180,000
Total cost 180,000
ending <u> (45,000) </u>
transferred-out 135,000
Answer:
a. Yum Co. uses cash to repurchase 10% of its common stock. (Financing activity)
b. DigiInk Printing Co. buys new machinery to ramp up its production capacity. (Investing activity)
c. D and W Co. sells its last season’s inventory to a discount store. (Operating activity)
d. A company records a loss of $70,000 on the sale of its outdated inventory. (Operating activity)
Explanation:
Cash flow statement shows how cash is used and obtained in a business. There are different activities that influence cash flow. Below are the activities:
- Operating activities are those that include normal business operations like buying and selling of inventory, interest payments, and salaries.
- Investing activities involves use of cash for investment like purchase or sale of assets, merger and acquisitions payments, and purchase of equipment.
- Financing activities includes cash used to purchase or sell equity such as shares, payment of dividends, and repayment of principal from debt
Answer:
$2681.30 approx.
Explanation:
The first annuity is case of annuity due
For the first annuity, $2500 + 2500 × cumulative present value factor at 7.25% for 14 years
= $2500 + 8.6158 × 2500
= $24040 approx
The second annuity is the case of deferred annuity wherein payments are made at the end of the year.
Payment amount of second annuity = Present Value of first annuity ÷ cumulative present value annuity factor at 7.25% for 15 years
This will be equal to 24,040/8.9658 = $2681.30 approx.
