$3500 sum will spk record for interest expense in their december 31, 2022
Interest = $ 6000 for 12 months.
From June to December there will be 7 months due,
therefore 7/12x6000 = $ 3500
An interest expense is the fetched brought about by an substance for borrowed reserves. Intrigued cost may be a non-operating cost appeared on the salary explanation. It speaks to intrigued payable on any borrowings—bonds, credits, convertible obligation or lines of credit. It is basically calculated as the intrigued rate times the exceptional foremost sum of the obligation. Interest expense on the income statement represents interest accrued during the period covered by the financial statements, and not the amount of interest paid over that period. While interest expense is tax-deductible for companies, in an individual's case, it depends on their jurisdiction and also on the loan's purpose.
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Answer and Explanation:
According to the scenario, computation of the given data are as follow:-
We assume that
X = No. of children
Y = Standard type
Z = Executive type
So,
5x + 4y + 7z = 185.........(1)
3x + 2y + 5z = 115.........(2)
2x + 2y + 4z = 94
x + y + 2z = 47.........(3)
Equation (2) multiply by 2
6x + 4y + 10z = 230
From equation (1) to (2)
5x + 4y + 7z = 185
6x + 4y + 10z = 230
-x + 0 - 3z = -45
x + 3z = 45.......(4)
Equation (3) multiply by 4
4x + 4y + 8z = 188
From equation (1) to (3)
5x + 4y + 7z = 185
4x + 4y + 8z = 188
x + 0 - z = -3
- x + z = 3……(5)
From equation (5) to (4)
x + 3z = 45
-x + z = 3
4z = 48
Executive type = Z = 48 ÷ 4 = 12
Z = 12 in equation (5)
-x + 12 = 3
x = 9 (children type)
x=9, z=12 in equation 1
5x + 4y + 7z = 185
5 × 9 + 4 × y + 7 × 12=185
45 + 4 × y + 84 = 185
4y = 56 ÷ 4
Y= 14(Standard type)
Answer:
Option (a) is correct.
Explanation:
Contribution margin per marketing plan = Sales - Variable cost
= $3,000 - $2,000
= $1,000
A.
(1) ![Break-even\ in\ rooms=\frac{Fixed\ cost}{contribution\ margin\ per\ marketing\ plan}](https://tex.z-dn.net/?f=Break-even%5C%20in%5C%20rooms%3D%5Cfrac%7BFixed%5C%20cost%7D%7Bcontribution%5C%20margin%5C%20per%5C%20marketing%5C%20plan%7D)
![Break-even\ in\ rooms=\frac{400,000}{1,000}](https://tex.z-dn.net/?f=Break-even%5C%20in%5C%20rooms%3D%5Cfrac%7B400%2C000%7D%7B1%2C000%7D)
Break even in marketing plan = 400
(2) Break-even in dollars:
= Break-even in marketing plan × Average rate per plan
= 400 × 3,000
= 1,200,000
(3) Margin of safety = Actual sales - Break-even sales in dollars
= 1,500,000 - 1,200,000
= 300,000
![Margin\ of\ safety\ ratio=\frac{Margin\ of\ safety}{Actual\ sales}](https://tex.z-dn.net/?f=Margin%5C%20of%5C%20safety%5C%20ratio%3D%5Cfrac%7BMargin%5C%20of%5C%20safety%7D%7BActual%5C%20sales%7D)
![Margin\ of\ safety\ ratio=\frac{300,000}{1,500,000}](https://tex.z-dn.net/?f=Margin%5C%20of%5C%20safety%5C%20ratio%3D%5Cfrac%7B300%2C000%7D%7B1%2C500%2C000%7D)
= 20%
B.
(1) Contribution margin per marketing plan = Sales - Variable cost
= $4,000 - $2,000
= $2,000
![Break-even\ in\ rooms=\frac{Fixed\ cost}{contribution\ margin\ per\ marketing\ plan}](https://tex.z-dn.net/?f=Break-even%5C%20in%5C%20rooms%3D%5Cfrac%7BFixed%5C%20cost%7D%7Bcontribution%5C%20margin%5C%20per%5C%20marketing%5C%20plan%7D)
![Break-even\ in\ rooms=\frac{400,000}{2,000}](https://tex.z-dn.net/?f=Break-even%5C%20in%5C%20rooms%3D%5Cfrac%7B400%2C000%7D%7B2%2C000%7D)
Break even in marketing plan = 200
(2) Break-even in dollars:
= Break-even in marketing plan × Average rate per plan
= 200 × 4,000
= 800,000
(3) Margin of safety = Actual sales - Break-even sales in dollars
= 1,500,000 - 800,000
= 700,000
![Margin\ of\ safety\ ratio=\frac{Margin\ of\ safety}{Actual\ sales}](https://tex.z-dn.net/?f=Margin%5C%20of%5C%20safety%5C%20ratio%3D%5Cfrac%7BMargin%5C%20of%5C%20safety%7D%7BActual%5C%20sales%7D)
![Margin\ of\ safety\ ratio=\frac{700,000}{1,500,000}](https://tex.z-dn.net/?f=Margin%5C%20of%5C%20safety%5C%20ratio%3D%5Cfrac%7B700%2C000%7D%7B1%2C500%2C000%7D)
= 47%
Therefore, option (a) would achieve the margin of safety ratio more than 45%.
Supply and demand generally dictates the beginnings of pricing a product. Your targeted market, ability to serve them with a good product, the convenience to access your product. Credentials of the firm.
Answer:
D) Shares in a brewery
Explanation:
Beer is not a durable good, and the security analyst reported non-durable goods are not going to perform well. The analyst didn't specify which non-durable goods would not perform well, but beer is the only possible option. The other three alternatives all relate to durable goods (steel, industries, home appliances).