Answer:
It will generate a financial disadvantage for 44,065 dollar to discontinued the cup division. This division generates a positive contribution which, if discontinued will not help to absorp the common fixed cost fo the firm and move the burden entirely to Bowls Plates division making the profit to decrease.
Explanation:
![\left[\begin{array}{cccc}&$Continued&$Discontinued&$Differential\\$sales&105700&0&(105700)\\$variable cost&-61635&0&61635\\$contribution&44065&0&(44065)\\$fixed cost&-23465&-23465&0\\$Result&20600&-23465&(44065)\\\end{array}\right]](https://tex.z-dn.net/?f=%5Cleft%5B%5Cbegin%7Barray%7D%7Bcccc%7D%26%24Continued%26%24Discontinued%26%24Differential%5C%5C%24sales%26105700%260%26%28105700%29%5C%5C%24variable%20cost%26-61635%260%2661635%5C%5C%24contribution%2644065%260%26%2844065%29%5C%5C%24fixed%20cost%26-23465%26-23465%260%5C%5C%24Result%2620600%26-23465%26%2844065%29%5C%5C%5Cend%7Barray%7D%5Cright%5D)
Fixed cost:
42,300 x 15% + 42,800 x 40% = 23,465
Variable cost:
42,300 x (1 - 15%) + 42,800 x (1 - 40%) = 61,635
The differencial will be discontinued less continued column
If the result is positive there is a cost saving if discontinued
if negative there is a loss in contribution if discontinued
Based on the cash and cash equivalents, as well as the current liabilities of Walmart, the cash ratio for Walmart in 2018 would be 0.086.
First find the current liabilities of Walmart in 2018.
<h3>Current liabilities in 2018</h3>
= Account payables + Accrued tax + Other payables + Short term borrowings + Short term finance lease + Short term operating lease + Current portion of debt
= 46,092 + 645 + 22,122 + 5,257 + 667 + 667 + 3,071
= $78,521
<h3 /><h3>What is the cash ratio?</h3>
Can be found by formula:
= Cash and cash equivalents / Current liabilities
= 6,756 / 78,521
= 0.086
In conclusion, this is 0.086.
Find out more on ratios at brainly.com/question/14770071.
Answer:
350,000 net income
+69,700 depreciation
+13,300 loss on disposal
433,000 adjusted income
no change in working capital
cash generated from operating activities 433,000
Explanation:
We need to remove from the net incoem the non-monetary terms
The depreication is an accounting concept, it doesn't involve cash disbursements, so it is added.
Also the los son disposal doesn't involve using cash so is also removed.
Rule:
to remove a non-monetary expense we should add it.
to remove a non-monetary gain we should decrease it.
"Evaluative priming" refers to how quickly a person can identify an attitude object's valence when it appears right after a positive or negative image.
<h3>Define the term evaluative priming?</h3>
A technique known as a "evaluative priming exercise" (EP) uses phrases or images to prime participants before asking them to sort the words (or images) onto categories to uncover the underlying links between concepts.
- A measure of implicit attitude based on the fact that the speed of evaluating a target attitude object is accelerated by a prime (i.e., this same prior presentation of a different attitude object)
- Evaluatively consistent the with target and inhibited by such a prime which is evaluatively inconsistent also with target.
Thus, the task is a typical indicator of implicit sentiments. "Evaluative priming" measures how quickly a subject can categorize the valence of the an attitude item when it appears just after a favorable or unfavorable image.
To know more about the priming, here
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Answer:
(A) market saturation
Explanation:
A franchisee starts a new franchise by entering into a franchising agreement with a franchiser to use its brand name and sell its products. The biggest challenge faced by this new franchise is market saturation.
This occurs because<u> the presence of other similar businesses, whether franchises or independently owned businesses in the market, creates lots of competition for the new franchise.</u>
