Answer:
d. 1.25
Explanation:
In a business context, the capacity utilization rate is a value that allows the company know how well they are performing compared to what the recorded optimal levels are. In order to calculate this value we simply divide the current operating level for a specific time-period by the optimal level of that same time period, which in this case would be 1 hour. Therefore, in this case we would divide 500 by 400 which would give us 1.25. 
 
        
             
        
        
        
Answer:
b. 20
Explanation:
For 5 flights per month
Total Cost = Variable cost + Fixed cost
Total Cost = Fuel, crew, and airplane maintenance cost + Airport fee
Total Cost = (5 X 10000) + 20,000 = $70,000
For 6 flights per month
Total Cost = Variable cost + Fixed cost
Total Cost = Fuel, crew, and airplane maintenance cost + Airport fee
Total Cost = (6 X 10000) + 20,000 = $80,000
Additional Cost for 6th flight = $80000-70,000 = $10,000
Minimum No. of Passenger to cover the cost = Additional cost / Ticket price per seat
Minimum No. of Passenger to cover the cost = $10,000 / $500 = 20 seats passengers.
 
        
             
        
        
        
Answer:
The <u>FIRST STEP</u> of the procure-to-pay cycle is ordering; 
Explanation:
The procure to pay cycle  is the set of activities required to follow through a buying process in a company, it includes identifying the need, looking for and assigning a vendor, approving the vendor's specifications, receiving the supplies and finally paying the money owed to the vendor. This process consists of five steps:
- ordering
- follow up and expediting
- receipt and inspection
- settlement and payment
- records maintenance
 
        
             
        
        
        
Part a: The market capitalization rate is 9.25%
Part b: The intrinsic value of the stock is $70.59
Market capitalization rate is another name for the stock's required rate of return. It is called the market capitalization rate because we can infer it by observing the market value of the stock. One way to find this rate is the capital asset pricing model (CAPM).
Part a:
Let,
r = market capitalization rate
f = risk free rate = 5%
m = return on the market = 10%
We can find the market capitalization rate with the help of the capital asset pricing model (CAPM),

The market capitalization rate is 9.25%.
Part b:
Let,
D be the dividend expected = $3
r be the interest rate = 9.25%
g = growth rate of dividends = 5%
The price is given by the dividend growth model:

The intrinsic value of the stock is $70.59
Learn more about CAPM:
brainly.com/question/15548553
#SPJ4
 
        
             
        
        
        
Answer:
The journal entry in the books of buyer is as follows:
Explanation:
Accounts Payable A/c.....................Dr   $400
        To Merchandise Inventory A/c......Cr   $400
As the supplier offered him reduction in price instead of taking back the defective goods. So, the accounts payable account will be reduced by the amount which is reduced by the supplier in total amount of goods purchased by buyer. Therefore, the accounts payable account is debited and the account of merchandise inventory is credited.