Answer:
D = 2,510 brackets
H = $1.60
Co = $20
EOQ = √2 x 2510 x 20/1.60
EOQ = 250 units
Average inventory = EOQ/2
= 250/2
= 125 units
Total Holding Cost = QH/2
= 250 x $1.60/2
= $200
No of order = Annual demand/EOQ
= 2,510/250
= 10 times
Annual ordering cost = DCo/Q
= 2,510 x $20/250
= $200
Total annual cost = Annual ordering cost + annual holding cost
= $200 + $200
= $400
Time between orders = No of working days in a year/No of order
= 250/10
= 25 days
Explanation: Economic order quantity is a function of square root of 2 x annual demand x ordering cost per order divided by holding cost per item per annum. D denotes annual demand, Co is ordering cost per order and H represents holding cost per item per annum.
Average inventory is calculated as EOQ/2
Total annual holding cost is calculated as EOQ multiplied by holding cost per item per annum/2
No of order is the ratio of annual demand to EOQ
Annual ordering cost is calculated as annual demand multiplied by ordering cost per order divided by EOQ
Total annual cost is the aggregate of annual ordering cost and annual holding cost
Time between orders is the ratio of number of days in a year to number of order
Answer:
The correct answer is Provide info that people want.
Explanation:
Externalities are caused when the production or consumption of a good or service has a cascading effect that is not purely reflected in its price and therefore there is no appropriate compensation to be paid for it. If the price does not include the true costs of the good or service there will be a market failure. Importantly, externalities can be positive or negative. To prevent refusals, governments must add certain taxes to assets to cover their social cost.
Answer:
$1,311,000
Explanation:
The computation of the operating cash flow is shown below:
As we know that
Operating cash flow = Cash flow from assets + capital spending - change in net working capital
where,
Cashflow from Assets = Cashflow to Creditors + Cashflow to Stakeholders
Cashflow to Creditors = Interest paid - Change in long term debt
= $140,000 - ($2,950,000 - $2,700,000)
= -$110,000
Now
Cashflow to Stakeholders
= Dividends paid - New issuance of the equity
= $500,000 - (($500,000 + $3,500,000) - ($460,000 + $3,200,000))
= $160,000
So,
Cashflow from Assets is
= -$110,000 + $160,000
= $50,000
Now
Operating cashflow is
= $50,000 + $1,320,000 + (-$59,000)
= $1,311,000
Answer:
The correct answer is Public Company Accounting Oversight Board.
Explanation:
The Sarbanes Oxley Law was enacted in the United States with the purpose of monitoring companies that are listed on the stock exchange, preventing the valuation of their shares from being altered doubtfully, while their value is lower. Its purpose is to avoid fraud and bankruptcy risk, protecting the investor.
This law, beyond the local level, also involves all companies listed on the NYSE (New York Stock Exchange), as well as its subsidiaries.
This law arose in response to the financial scandals of large corporations, such as: Enron, Tyco International, WorldCom and Peregrine Systems, as these diminished the public's confidence in the accounting systems and, above all, in the audit.
Answer:
B
Explanation:
we are to calculate the total land cost recorded in this question;
To get the cost recorded we do the following;
Cost of land recorded = cost of land + commissions + cost of removing existing building - sale of salvaged materials on land
cost of land recorded= 80,000+ 4,800 + 20,000 - 4,000 = $100,800