Answer:
$10,790
Explanation:
Face value of the bond = $83,000
Market value = $78,850
Bond discount value = Face value of the bond - Market value
$83,000 - $78,850
= $4,150
Amortized over 5 years under straight line method
Per year = $4,150 ÷ 5
= $830
Interest on bond for the year = Face value of the bond × Issued Bonds in percentage
= $83,000 × 12% = $9,960
Bond interest expense = Interest on bond for the year + Per year amortization
= $9,960 + $830
= $10,790
Answer:
The answer is: interdependence systems approach
Explanation:
refers to the idea that an organization as a whole is the result of the combination of smaller combined systems that exist within it. These smaller systems are autonomous form each other but they also depend on the performance of other systems that exist inside the organization. If one system fails, the whole organization will fail.
The sale of the A Corporation stock and the subsequent purchase of the C Corporation stock on Harlon's pretax earnings results in an unrealized holding gain.
The unrealized holding gain occurs because the Harlon Corporation reinvested the sale proceeds with the purchase of C Corporation stock. While the pretax earnings will increase by the gain (difference between the sale proceeds and the investment's book value), the unrealized holding gain <em>is not taxable.</em>
Thus, the effect of the sale increases the pretax earnings in the financial statements but the purchase of another investment cancels its taxation effect for the current moment.
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The correct option is B.
A prioritized to do list is a document which list out all the tasks you have to do in a day in the order of their importance. By following the order in the list you will be able to focus your energy on the tasks that are most important to you on a daily basis.
Answer:
Therefore, the change in total contribution margin is equal to change in net operating income, so there is no change in fixed expenses and will not be affected.
Explanation:
The computation as per given question is given below:-
Variable cost per unit
= $48 + $65
= $113
Contribution margin per unit
= $240 - $113
= $127
Unit Monthly sales
= 1,500 + 240
= 1,740
Total contribution margin
= 1,740 × $127
= $220,980
Total contribution margin
= 1,500 × $192
= $288,000
So, change in total contribution margin and net operating income
= $288,000 - $220,980
= $67,020
Therefore, the change in total contribution margin is equal to change in net operating income, so there is no change in fixed expenses and will not be affected.