Answer:
Cost of Land is $104,000, cost of building is $653,000. The total cost is $757,000
Explanation:
The cost of the building will include the purchase price of the land and building and every other cost incurred in the process of making the land and building available for use. 
However, every amount realized from the process will also be deducted from the cost of the land and building. To separate the cost of land from the cost of the building, we must identify the cost attributable to each of them
As such, the recorded cost on land 
= $100,000 + $4,000 
= $104,000
and cost of building
= $10,000 + $20,000 + $625,000 - $2,000
= $653,000
 
        
             
        
        
        
<span>Option A. Greater consumption leads to unhappiness. Affluenza as a term was used as far back as the 50s by critics of consumerism to describe a painful, contagious, socially transmitted condition of overload, debt, anxiety, and waste resulting from the dogged pursuit of more. This pursuit leads to more and more unhappiness. In their book "When Too Much is Never Enough" Clive Hamilton and Richard Denniss pose the question: "If the economy has been doing so well, why are we not becoming happier? They argue that affluenza causes overconsumption because there's excess or surplus for rich consumers.</span>
        
             
        
        
        
Answer:
11.40
32 days 
Explanation:
Inventory turnover and days of sales of inventory are examples of activity ratios. 
They are used to measure the efficiency of performing daily tasks
inventory turnover =  Cost of goods sold/ average inventory 
Average inventory = ($118,000 + $110,000) / 2 = $114,000
Inventory turnover =  $1,300,000 / $114,000 = 11.40
 days of sales of inventory = 365 / inventory turnover = 365 / 11.40 = 32 days
 
        
             
        
        
        
Answer:  ER(P) = ERX(WX) + ERY(WY)
                    16 = 13(1-WY)  + 9(WY)
                     16 = 13 - 13WY + 9WY 
                     16 = 13 - 4WY
                    4WY = 13-16
                    4WY = -3
                      WY = -3/4
                      WY = -0.75
                      WX = 1 - WY
                      WX = 1 - (-0.75)
                      WX = 1 + 0.75
                      WX = 1.75
  The amount to be invested in stock Y = -0.75 x $106,000
                                                                     = -$79,500
The Beta of the portfolio could be calculated using the formula:
                      BP = BX(WX) + BY(WY)
                      BP = 1.14(1.75) + 0.84(-0.75)
                      BP = 1.995 - 0.63
                      BP = 1.365
Explanation: The expected return of the portfolio is equal to expected return of stock X multiplied by the weight of stock X plus the expected return of stock Y multiplied by weight of security Y. The weight of security Y is -0.75. The weight of security X is equal to 1 - weight of security Y. Thus, the weight of security X is 1.75 since the weight of security Y is negative. The amount to be invested in security Y is -0.75 x $106,000, which is equal to -$79,500
The Beta of the portfolio equals Beta of stock X multiplied by weight of stock X plus the Beta of stock Y multiplied by weight of stock Y. The weights of the two stocks have been obtained earlier. Therefore, the Beta of the portfolio is 1.365.
 
        
             
        
        
        
Answer: ARR = Average profit/Initial outlay x 100
                ARR = $19,000/$250,000 x 100
                ARR = 7.60%
The correct answer is C
                
                Depreciation = Cost - Residual value/Estimated useful life
                                        = $250,000 - $20,000/5 years
                                        = $46,000 per annum
                Average profit = Total profit/No of years
                                          = $325,000/5
                                          = $65,000
                                                                        $
               Average profit                           65,000
         Less: Depreciation                           46,000
        Average profit after depreciation   19,000
Explanation: In determining the accounting rate of return of the investment, there is need to calculate depreciation using straight line method. The amount of depreciation would be deducted from the average profit so as to obtain the average profit after depreciation. The average profit would be divided by the initial outlay in order to obtain the accounting rate of return.