Answer:
26.66 or 27%
Explanation:
The computation of the margin of safety percentage is shown below:
Margin of Safety
= 100 - Break Even %
= 100 - 73.33
= 26.66 or 27%
Working Note
Sales (3,000 units) $60,000
Less: Variable expenses -$42,000
Contribution margin -$18,000
CM Ratio (A) 30.00%
Fixed expenses (B) 13,200
Break Even Point C = B ÷ A 44,000
Break Even % of Total Sale 73.33%
It may seem that franchise has many benefits since it allows for a person to open and operate a business without much knowledge of how to run a business and generally franchises are well advertised so not much marketing costs are needed, however negative impacts are much more, since you need to pay lifetime percentages for sales and operating under franchise as well as there is no room for creativity and too much dependence on a big business. Also the funds needed to open a franchise are much higher than same business but operating independently. So negative side is prevailing.
Answer:
Are Luke some good friends
Explanation:
In my heart
Oscar Pistorius, the sports personality, faced a situation of a murder case that negatively exploited by the media. Oscar Pistorius is a South African sprint runner who competed in Paralympic events. He was convicted as a murderer for the murder case of his girlfriend, Reeva. There were many frenzied media that distract the trial process.
Answer:
Company B (transaction d)
Explanation:
present value of transaction a (company D) = $1,100,000 / 1.08 = $1,018,519
present value of transaction b (company C) = $45,000 x 21.21211 (PV annuity factor, 2.4%, 30 periods) = $954,545
present value of transaction c (company A) = $1,000,000
present value of transaction d (company B) = $100,000 x 10.52141 (PV annuity factor, 4.8%, 150 periods) = $1,052,141
