Answer:
1.Occupancy days $3,760
Electrical costs $10,528
Variable cost=2.80
Fixed cost=$650
2. Seasonal factors
Systematic factors
Number of days
Explanation:
1.Calculation using high and low method for both Occupancy days and Electricity cost
Occupancy Electrical
Days Costs
High activity level 4,410 12,998
Low activity level 650 2,470
Change 3,760 10,528
Calculation for Variable cost of electricity per occupancy-day.
Using this formula
Variable cost= Electricity cost/Occupancy days
Let plug in the formula
Variable cost=10,528/3,760
Variable cost=2.80
Calculation for Fixed cost of electricity per month
Fixed cost=2,470-(650*2.80)
Fixed cost=2,470-1,820
Fixed cost=$650
2. Factors that are likely to affect the variation in electrical costs from month to month will include the following:
Seasonal factors
Systematic factors
Number of days
Seasonal factors can either be winter or summer.
Systematic factors include either having guests, To switch off fans as well as lights.
Number of days are days that are present in a month.
Answer:
1. Which of the excluded items represent ongoing costs of running the business and which are one-time "special" costs?
it depends on the company and the actual transactions, e.g. equity based compensation might be a one time special cost because it occurred only once and is doubtful that it happens again. But if the company regularly rewards its top managers with this type of compensation, then it is an ongoing cost. E.g. Tesla awarded a HHHHUUUUUUGGGGGGGEEEEEEE bonus to Elon Musk (worth hundreds of millions) but it was a one time event. While many companies use equity compensation on a regular basis.
Severance and related employee "rebalancing" costs generally take place when a company fires a lot of people because it is cutting down some division or product line. Hopefully, they should never happen, and if they do, it should be only a one time event.
Fees paid to consultants and interest expenses are ongoing costs that will probably occur in the future.
Losses related to the abandonment of excess facility space and a facility fire should be one time events. It would be really bad for them to keep happening (same as severance and rebalancing costs)
Answer:
To qualify, the goods exported must have <u>50</u> percent U. S. content. This results in a tax reduction of <u>15</u> percent.
Explanation:
Foreign sales corporations (FSC) no longer exist. The FSC corporation had to be set up in the US, but it had to operate in foreign countries that complied with information agreements with the US government (IRS). It helped exporting companies to lower taxes, but they ceased to exist in year 2000.
The answer is most likely 3 because if the demolition isnt successful then they'll have to redo it
