Answer:
$4,271
Explanation:
IAS 2 requires that inventory be measured at the lower of cost or net realizable value. Since inventory is initially recognized at cost, where the cost is lower than the net realizable value (NRV), the cost is written down to the NRV.
Unit Cost per unit NRV Per unit adjusted cost Inventory amount
Minolta 5 167 164 164 820
Canon 8 134 156 134 1072
Vivitar 11 118 114 114 1254
Kodak 9 125 145 125 <u> 1125</u>
Total <u> 4,271</u>
Answer:
The correct answer is National Service Provider.
Explanation:
The networks of Internet service providers could be considered as a super set of business networks, especially large corporations. The big difference is that a bank has to attend only to the traffic requirements between the networks of its own offices, while an ISP serves hundreds, thousands or millions of different clients, and it is important to guarantee the "tightness" of the various groups , so that they don't see each other directly, and in turn, everyone can access the Internet.
Answer:
The answer is: The current share price is $47.96.
Explanation:
The current share price is equal to the present value of its expected dividend stream discounting at required return rate of 16%.
We have the dividend stream as followed:
Year 1: $22.00; Year 2:$10.00; Year 3: $8.20; Year 4: $2.80; Year 5: $2.80 * 1.05 = $2,94 and will be growing at 5% constantly afterward ( as dividend will be growing at 5% per year from Year 4 afterward).
So, the current share price is equal to:
22/1.16 + 10/1.16^2 + 8.2/1.16^3 + 2.8/1.16^4 + [Present value as at the end of year 4 of growing perpetuity which is dividend payment after year 4] / 1.16^4 = 33.20 + [ 2.94 / ( 16% - 5%) ] /1.16^4 = $47.96.
So, the current share price is $47.96.
Answer:
$5300
Explanation:
Contribution margin for Division B = Sales * Contribution margin ratio
= $243,000 * 20%
= $46,800
Total contribution margin = Division A + Division B
= $46,400 + $46,800
= $93,200
Contribution margin $93,200
Less : Traceable fixed expenses $51,100
Less : Common fixed expenses (plug) $5300
Net operating income $33,800
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