Answer:
c. variable product and variable period cost from sales.
Explanation:
Contribution Margin is obtained by subtracting the total variable costs from the sales. This is also known as direct costing. Deducting fixed expenses from the contribution margin yields profit . Contribution margin is used in various ratios such as the contribution margin ratio and break even sales is also determined by using it sometimes. Contribution margin is a tool for managers as sales figures guide cost figures. The variable cost of goods sold varies directly with sales volume and the influence of production on profit is eliminated.by deducting only the variable product costs and not the variable period costs we get gross contribution margin. After deducting the variable period costs we get the contribution margin.
Refusing to hire a minority. It is illegal to discriminate based on race, gender, etc. The other options are valid reasons to choose not to hire someone
Answer:
A. used by businesses to price unique products for different jobs
As the product are different to each other in properties and materials or are required to be performed in different location (IE: real-state maintenance or construction) We need to follow the cost on a per-job basis
Explanation:
B. used by businesses to price identical products
No when the product are identical we don't need to discriminate over which customer ask the job nor the type of product it was requested.
C. used to calculate equivalent units
NO. That is processing cost
D. used to calculate the percentage of work completed
NO that is a given, we measure the amount of work completed under pretty much any cost method.
Answer:
C. $17.25 million
Explanation:
In case of an acquisition, the assets are valued at their fair value and we will also include all unrecorded liabilities. Goodwill will be the excess payment over the net assets of the company. Excess fair value of land means that assets would increase by that amount to arrive at their fair value. Also, We have to include unrecorded liabilities in the total liabilities
Net Assets = Fair value of assets - Total liabilities
Or, Net Assets = (Book value of assets + Excess Fair value of land) - (Book value of liabilities + unrecorded liabilities)
Or, Net Assets = ($261 million + $3 million) - ($172.50 million + $6.75 million) = $84.75 million
Amount paid to acquire = $102 million
Goodwill = $102 million - $84.75 million = $17.25 million
Answer:
$146.932,81
Explanation:
You have to calculate the number of years that you have to keep the bond to mature, the answer is 5 years that is the difference between the two dates, now you have to calculate with the interest compound formula the future value of the bond so you have to use the next formula:
Future value = amount of money *((1+ interest rate)^(n))
Where n correspond to the number of years
Note: The interest rate is 8% but is paid each 6 months, it's a reason why you have to multiply n plus 2.
n= 5* 2
n= 10
FV= 100.000*((1+8%)^(10))
FV = $215.892,50
According with the information the bond will pay $215.892,50
