Answer:
The cross-over point is about 22 computers.
Explanation:
Fixed cost, F = 0
Variable cost = $50
Option B
Fixed cost, F = $1,000
Variable cost, V = $5
Therefore,
Total cost = F + (n × V)
n = no of units
Option A
Total cost TC = 50n
Option B
Total cost TC = 1000 + 5n
We can calculate cross-over point by equalizing two options
:
50n = 1000 + 5n
45n = 1000
n = 22.2
The cross-over point is about 22 computers.
Answer:
See explanation for the answer.
Explanation:
1.
Balances of bonds payable, bond investment, interest income and interest expense are to be considered
Proceeds from for bonds (1400000*50%*0.95) 665000
Carrying value of bonds
Face value (1400000*50%) 700000
Unamortized premium (8/10*(1400000*50%*0.09)) 50400
Carrying value 750400
Gain on retirement of bonds 85400
2.
General journal Debit Credit
Bonds payable 700000
Premium on bonds payable 44100
Interest income 74375
Investment in bonds (665000+4375) 669375
Interest expense 63700
Gain on retirement 85400
Answer:
$38, 288.718
Explanation:
The amount to be withdrawn at the end of each year, for 30 years
The amount of $500,000 represents the present value while yearly withdraws the annuities.
We use a revised formula for calculating annuities.
Applicable formula is
P = PV × r/( 1 − (1+r)−n
P = annual withdrawals
PV = $500,000
r = 6.5%
n 30
P = 500,000 x( 0.065/ ( 1- (1 + 0.065) -30)}
p = 500,000 x (0.065/ (1-1+.065)-30)
p= 500,000 x (0.065 / 1-0.1511860661)
P =500,000 x (0.065 /0.848814)
P= 500,000 x 0.076577436
Yearly withdrawals = $38, 288.718
Stigma is a degrading and debasing attitude of the society that discredits a person or a group because of an attribute (such as an illness, deformity, color, nationality, religion etc). The resulting coping behavior of affected person results in internalized stigma. This perceived or internalized stigma by the discredited person is equally destructive whether or not actual discrimination occurs. Stigma destroys a person’s dignity; marginalizes affected individuals; violates basic human rights; markedly diminishes the chances of a stigmatized person of achieving full potential; and seriously hampers pursuit of happiness and contentment.
