Answer:
The estimated inventory at the end of February is $73400 as shown below
Explanation:
Beginning Inventory $57,800
Plus: Net purchases $120000
Freight-in $2,700
Cost of Goods Available for Sale $180500
less: Cost of Goods Sold
Net Sales$180000
Less Estimated Gross Profit $81000
Estimated Cost of Goods Sold $99000
Estimated Inventory before Theft 81500
Less: Stolen Inventory 8,100
Estimated Ending Inventory 73400
Gross profit $180000*45%=$81000
Answer:
The break-even point is $25,900 units
Explanation:
In this question we use the formula of break-even point in unit sales which is shown below:
= (Fixed expenses) ÷ (Contribution margin per unit)
where,
Contribution margin per unit for product A = (Selling price per unit - Variable cost per unit) ×product mix
= ($13.50 - $6.15) × 40%
= $2.94
Contribution margin per unit for product B = (Selling price per unit - Variable cost per unit) ×product mix
= ($16.75 - $6.85) × 60%
= $5.94
So, the total contribution margin would be equal to
= $2.94 + $5.94
= $8.88
And, the fixed cost is $230,000
Now put these values to the above formula
So, the value would be equal to
= $230,000 ÷ $8.88
= $25,900 units
Answer:
$77,217
$11,289
Explanation:
Fist we will calculate the present value of $10,000 payment
A fix Payment for a specified period of time is called annuity. The discounting of these payment on a specified rate is known as present value of annuity. The value of the annuity is also determined by the present value of annuity payment.
Formula for Present value of annuity is as follow
PV of annuity = P x [ ( 1- ( 1+ r )^-n ) / r ]
Where
P = Annual payment = $10,000
r = rate of return = 10% / 2 = 5%
n = number of period = 5 years x 2 semiannual payments per year = 10 payments
PV of annuity = $10,000 x [ ( 1- ( 1+ 0.05 )^-10 ) / 0.05 ]
PV of Annuity = $77,217
Now we will use the discounting method to calculate the present value of lump sum payment of $20,000
Present value = Future value x Present value factor
PV = FV x ( 1 + r )^-n
PV = $20,000 x ( 1 + 0.1 )^-6
PV = $11,289
Answer:
The correct answer is A. Differentiation.
Explanation:
They are marketing strategies used by companies to highlight a product about similar offers in the market.
This strategy seeks to provide the company with a competitive advantage, it is important that this strategy is directed directly to a specific segment of the market and delivers a concrete and positive message about the different product to other products in a market.
This strategy offers a small business survival opportunity when they compete in a market dominated by large companies.
It is important that the company is clear about the principle of this type of strategy, since achieving being different is not the objective, the particularity is being relevant and achieving consumer preference, that is, it is not enough to be different from the others, that difference must be followed by a benefit that the client supposes important and effective.
Answer:
The correct order is option B.
Explanation:
As the order is in which the items are in the process of the subsidiary is given as by option B.
Option A is not true as the step of receiving report is not at the start of the process.
Option C is not true, because all the steps are not included.
Option D is not true as well because all the steps are not included.