Answer:
• cover any opportunity cost from lost sales
• cover any lost contribution margin due to the transfer
• cover the variable costs per unit
Explanation:
A transfer is done from one division in a company to another.
When such is done, the transfer price should cover any opportunity costs that the division doing the transferring would be incurring to do so that way they would not make an economic loss.
Lost contribution margin should be covered as well for the same reason which is avoidance of cost.
Variable costs have to at least be covered so that the division does not make an accounting loss.
Calculation of amount of stockholders' equity at the end of the year;
We can calculate the amount of stockholders' equity at the end of the year with the help of following formula:
Stockholders' equity at the end of the year = Total Assets at the end of the year – Total Liabilities at the end of the year
At the beginning of the year, Morales Company had total assets of $845,000 and total assets increased $150,000 during the year. Hence Total Assets at the end of the year shall be (845000+150000) = $995,000
At the beginning of the year, Morales Company had total liabilities of $532,000 and total liabilities decreased $75,000 during the year. Hence Total Liabilities at the end of the year shall be (532000-75000) = $457,000
Now we can calculate:
Stockholders' equity at the end of the year = Total Assets at the end of the year – Total Liabilities at the end of the year
= 995000-457000 = $538,000
Hence, Stockholders' equity at the end of the year is <u>$538,000</u>
Answer:
B. National Operations Center
Explanation:
The National Operations Center serves as the principal operations center for the Department of Homeland Security which
provide decision support and enable the Secretary’s execution of obligations across the homeland security enterprise by promoting situational awareness and share information.
Your answer is 15% on average
Answer:
b. $165,000 decrease
Explanation:
The total cost per year if Concierge Industries purchase the component outside is $510,000 (= $12.75 x 40,000 components per year)
But Concierge Industries can rent its unused manufacturing facilities for $45,000 if it purchases the component from the outside supplier
So the income/ loss if Concierge purchases the component from the outside supplier
= saving of manufacturing cost $300,000 + rental of $45,000 - $510,000 cost paid to outside supplier
= ($165,000)
