Cannot be determined from the information given.
Answer:
90.5 percent; 79.2 percent
Explanation:
The staff training center at a large regional hospital provides training sessions in CPR to all employees. Assume that the capacity of this training system was designed to be 1200 employees per year. Since the training center was first put in use, the program has become more complex, so that 1050 now represents the most employees that can be trained per year. In the past year, 950 employees were trained. The efficiency of this system is approximately <u>90.5 percent </u>and its utilization is approximately <u>79.2 percent</u>
Answer:
1,500 units; 1,000 units
Explanation:
Break Even Point (in units) = Fixed cost ÷ Contribution margin per unit
Fixed cost = $160,000
Sales Mix = 60% of X + 40% of Y
= 0.6X + 0.4Y
So,
Contribution Margin of the Mix:
= (60% × contribution margin of X) + (40% × contribution margin of Y
)
Contribution Margin of the Mix per unit:
= (60% × 80) + (40% × 40)
= 48 + 16
= $64
Break Even Point (in units) = Fixed cost ÷ Contribution margin per unit
= 160,000 ÷ 64
= 2,500 unit
At the Level of break even
:
Unit of X at break-even:
= 60% of 2,500
= 1,500 units
Unit of Y at break-even:
= 40% of 2,500
= 1,000 units
Answer:
Cavalier Corporation
Aaron’s distribution that will be taxed as a dividend is:
= $25,000
Explanation:
a) Data and Calculations:
Amount received in distributions by Aaron and Michele each = $25,000
Proceeds from the sale of an appreciated asset = $60,000
Proceeds to be received 50% in the next year = $30,000
Proceeds to be received 50% in the second year = $30,000
Basis of asset = $15,000
Capital gains = $45,000 ($60,000 - $15,000)
Cavalier's current-year E & P = $40,000
Accumulated E & P = $0
Answer:
-Income of buyers
-Consumer expectation
-Taste of consumers
-Price of the goods or services
-Price of related goods or services
Explanation:
Income of buyers: When there is a rise in income of buyer then demand would increase. Also when there is a fall in buyer's income, demand would decrease.
Consumer expectation: If consumers perceive that there would likely be an amount increase in price of certain commodities then demand for such commodities would increase now.
Taste of consumers: If the taste, preference or emotions of buyers changes in favour of a product then there would be increase in demand for such product and vice versa.
Price of the goods or services: The higher the price of a product, the lower the quantity demanded and the lower the price, the higher the quantity demanded.
Price of related goods or services: When there is an increase in the price of goods that are related, demand for the goods with lower price will increase