Answer:
lying to your teacher that u did ur homework
going to the bathroom when they need to learn something special
cheating on an assessment
B. Understanding what you want!
Answer:
Option (B) is correct
Explanation:
Depreciation expense:
= (cost - salvage value) ÷ estimated useful life
= ($144,000 - $4,000) ÷ 4
= $35,000
Average investment:
= (cost + salvage value) ÷ 2
= ($144,000 + $4,000) ÷ 2
= $74,000
Net income:
= Annual net cash flows - Depreciation expense
= $46,100 - $35,000
= $11,100
Accounting rate of return:
= (Net Income ÷ Average investment) × 100
= ($11,100 ÷ $74,000) × 100
= 15%
Answer:
$35,706
Explanation:
Machining:
= Cost ÷ Total MHs
= $43,200 ÷ (7,300 + 2,700) MHs
= $43,200 ÷ 10,000 MHs
= $4.32 per MH
Order Filling:
= cost ÷ Total orders
= $13,900 ÷ (600 + 1,400) orders
= $13,900 ÷ 2,000 orders
= $6.95 per order
Overhead cost for Product N8:
= Machining + Order Filling
= ($4.32 per MH × 7,300 MHs) + ($6.95 per order × 600 orders)
= $31,536 + $4,170
= $35,706
The present value of the offer is $145,466.83
<h3>What is the present value?</h3>
The first step is to determine the present value of the growing annuity. The formula that would be used is:
x ![[1 - \frac{1 + g}{1 + r} ^{n} ]](https://tex.z-dn.net/?f=%5B1%20-%20%5Cfrac%7B1%20%2B%20g%7D%7B1%20%2B%20r%7D%20%5E%7Bn%7D%20%5D)
Where:
- p = base salary
- r = discount rate
- g = growth rate
- n = number of years
$35,000 / (0.12 - 0.04) = 437,500
1 - (1.04/0.12)^5 = 0.31
0.31 x 437,500 = $135,466.83
Present value = $135,466.83 + $10,000 = $145,466.83
