Choose the correct statements below regarding the transfer of financial assets such as receivables:
I. In a transfer of receivables without recourse, the transferee obtains the right to compensation from the transferor for customer accounts that prove to be uncollectible.
II. In a transfer which qualifies as a secured borrowing, the transferor will record a liability for the amount borrowed.
III. Under otherwise identical conditions, a transferor will generally pay a higher commission percentage on a receivable sold with recourse versus one sold without recourse.
a. I and III only.
b. II only.
c. I, II and III.
d. III only.

Answers

Answer 1

Answer:

The correct statement regarding the transfer of financial assets such as receivables:

b. II only.

Explanation:

The transfer is not regarded as payment for the debt.  Therefore, a liability is recorded for the amount borrowed while the financial asset remains in the records of the transferor until the final settlement.  Appropriate disclosures are made in the transferor's financial statements about the security on the financial assets.


Related Questions

The predetermined overhead rate for Marigold Corp. is $5, comprised of a variable overhead rate of $3 and a fixed rate of $2. The amount of budgeted overhead costs at normal capacity of $150000 was divided by normal capacity of 30000 direct labor hours, to arrive at the predetermined overhead rate of $5. Actual overhead for June was $7608 variable and $4824 fixed, and standard hours allowed for the product produced in June was 2400 hours. The total overhead variance is:________

a. $700 F.
b. $1,800 F.
c. $700 U.
d. $1,800 U.

Answers

Answer:

$11,568 favorable

Explanation:

The computation of the total overhead variance is shown below:

Total Overhead cost variance

= Actual total overhead - Budgeted total overhead  

= ($7,608 + $4,824) - (2,400 hours  × 2 × 5)  

= $12,432 - $24,000  

= $11,568 favorable

This is the answer but the same is not provided in the given options

eff Jackson opened Jackson's Repairs on March 1 of the current year. During March, the following transactions occurred: Jackson invested $27,000 cash in the business in exchange for common stock. Jackson contributed $102,000 of equipment to the business. The company paid $2,200 cash to rent office space for the month of March. The company received $18,000 cash for repair services provided during March. The company paid $6,400 for salaries for the month of March. The company provided $3,200 of services to customers on account. The company paid cash of $700 for utilities for the month of March. The company received $3,300 cash in advance from a customer for repair services to be provided in April. The company paid $5,200 in cash dividends. Based on this information, net income for March would be:

Answers

Answer:

Jeff Jackson's Repairs

The net income for March would be:

= $11,900.

Explanation:

a) Data and Analysis:

March 1: Cash $27,000 Equipment $102,000 Common stock $129,000

Rent expense $2,200 Cash $2,200

Cash $18,000 Service revenue $18,000

Salaries expense $6,400 Cash $6,400

Accounts receivable $3,200 Service revenue $3,200

Utilities expense $700 Cash $700

Cash $3,300 Deferred revenue $3,300

Cash Dividends $5,200 Cash $5,200

Net Income for the month of March would be:

Service Revenue ($18,000 + $3,200) $21,200

Expenses:

Rent expense     $2,200

Salaries expense 6,400

Utilities expense     700                        (9,300)

Net income for March =                       $11,900

When using equity financing, firms run the risk of ________. a. losing a controlling interest to shareholders b. acquiring capital through the sale of shares c. incurring an unmanageable amount of debt d. falling victim to currency exchange rates

Answers

Answer:

a. losing a controlling interest to shareholders

Explanation:

Equity financing can be defined as a strategic technique adopted by an individual or business to raise capital through the sales of one or more shares.

When using equity financing, business firms usually run the risk of losing a controlling interest of their shares to shareholders.

Retained earnings also known as accumulated earnings, can be defined as the total amount of net income held by a corporation for its future use after paying out dividends to its shareholders.

The retained earnings statement refers to a financial statement that enumerate changes in retained earnings for an organization over a specific period of time. The retained earnings statement is the statement of owner's equity that outlines details of changes in the amount of retained earnings (profits) over a specified period in an organization.

The main purpose of preparing a retained earnings statement is to boost investor's confidence and improve market value.

Generally, retained earnings are used to pay off debts, used for capital expenditures and working capitals.

Retained earnings represents the total stockholders' equity reinvested back into the company.

This ultimately implies that, Retained Earnings statement refers to the changes in the retained earnings account of an organization or business firm, which occurred during the accounting period and typically comprises of net income arising from the income statement.

Thus, the Retained Earnings statement is based upon;

Retained Earnings + Net Income – Dividends.

Retained Earnings statement can be defined as a financial statement that enumerate changes in retained earnings for an organization over a specific period of time. The retained earnings statement is the statement of owner's equity that outlines details of changes in the amount of retained earnings (profits) over a specified period in an organization.

A developer of a new townhome community estimates that there will be 1,400 home (all types) sales in University City over the next year. An analysis of demographic information has revealed that the core market share for the townhome project within the community is 13%. Assuming a capture rate of 22%, what is the developer's first-year projection of townhome sales in the new community

Answers

Answer:

the developer's first-year projection of townhome sales in the new community is $40.04

Explanation:

The computation of the developer's first-year projection of townhome sales in the new community is shown below:

= Number of Estimated home × market share × capture rate

= 1,400 × 13% × 22%

= $40.04

hence, the developer's first-year projection of townhome sales in the new community is $40.04

The same is to be considered

If publisher profits can be preserved at lower prices in an all e-world, why are publishers still worried about increased digital penetration of their businesses?

Answers

Answer:

Here are some of the challenges faced by the book publishing industry.

Piracy as a problem. Online piracy has changed the way content is shared and consumed by the reader. ...

The rise of Audiobooks. ...

Changing Reading habits. ...

Compromising on Quality due to cost. ...

Selecting the Right target audience. ...

Extreme competition

Which of the following qualitative considerations may impact capital investment analysis? a.Manufacturing productivity b.Manufacturing flexibility c.Manufacturing control of product quality d.All of these choices are correct.

Answers

Answer:

What I think it's C if it's not I probably think it's gonna be D

The qualitative considerations that impact capital investment analysis are the manufacturing productivity, flexibility, and control of product quality. Option d is correct.

What is the capital investment analysis?

Companies and government organizations utilize capital investment analysis as part of their budgeting process to determine the potential profitability of a long-term investment, called the capital investment analysis.

Long-term investments, such as equipment, machinery, or real estate, are evaluated using capital investment analysis.

There are certain qualitative considerations, that impact the capital investment analysis like the manufacturing productivity, flexibility, and control of product quality.

Therefore, option D is correct.

Learn more about the manufacturing, refer to:

https://brainly.com/question/14275016

Skysong Corporation had the following activities in 2020.
1. Sale of land $168,000.
2. Purchase of inventory $780,000.
3. Purchase of treasury stock $67,000.
4. Purchase of equipment $413,000.
5. Issuance of common stock $331,000.
6. Purchase of available-for-sale debt securities $60,000.
Compute the amount Wainwright should report as net cash provided (used) by investing activities in its 2017 statement of cash flows.

Answers

Answer:

Net cash used by investing activities ($305,000)

Explanation:

The computation of the net cash provided (used) by investing activities is shown below;

Cash flows from investing activities

Proceeds from Sale of land $168,000

Purchase of equipment ($413,000)

Purchase of available-for-sale securities ($60,000)

Net cash used by investing activities ($305,000)

Suppose that you are conducting market research at a regional mall in your city. The survey you are administering contains some relatively personal questions that some consumers might be reluctant to answer. As a result, you decide to select passers-by whom you believe are most likely to agree to answer your questions. Such an approach helps to ensure that all surveys will be completed and that questions will be answered in an unbiased manner. Nonetheless, it may come with a cost. Of the following statements, which is not a potential problem associated with this approach?

a. It might unexpectedly impact the "representativeness" of the sample.
b. All the answer options are potential problems.
c. It is likely to decrease the response rate.
d. It violates the underlying principles inherent in "probability sampling" techniques.
e. It could negatively influence the validity of the research study.

Answers

Answer: b. All the answer options are potential problems.

Explanation:

In other to get a truly unbiased result from surveys, the sample chosen should be completely random. This method is not random as the people being chosen are selected which means that the basic underlying principle of probability sampling of randomness is violated.

The representativeness of the sample might also be affected if only a certain type of people look like they will answer which means that only they will be represented in the sample. These problems have a strong chance of influencing the research in a negative way as the research may be biased.

And of course the response rate will likely be lower as only a certain type of people are being looked for and they might not number much.

In fiscal year 2008, the U.S. government ran a deficit of about $459 billion. In fiscal year 2009, the government ran a deficit of about $1,413 billion. If there is crowding out, this change would be expected to have

Answers

Answer:

increased interest rates and decreased private investment.

Explanation:

decreased interest rates and private investment.

decreased interest rates and increased private investment.

increased interest rates and private investment.

Crowding out is when increased government borrowing leads to an increase in interest rate and this discourages private spending

governemnt borrowing occurs as a result of the government running a deficit

The accountant for Lola Corp. was preparing a bank reconciliation as of February 28, 2017. The following items were identified: Lola's book balance $35,900 Outstanding checks 12,050 Interest earned on checking accounts 75 Customer's NSF check returned by the bank 325 There was an error in recording a customer's check as the check was recorded by Lola as $110, but the correct amount of $101 was recorded by the bank. Lola's adjusted cash balance at February 28, 2017 is

Answers

Answer:

See below

Explanation:

Computation of Lola's Corp adjusted cash book balance at February 28, 2017

Lola Corp's book balance

$35,900

Add:

Interest earned on checking account

$75

Less:.

Customer's NSF check returned by the the bank

$325

Add:

Error in recording customer's check

($110 - $101)

$9

Adjusted cash balance

$35,659

Therefore, Lola Corp's adjusted cash book balance as at February 28, 2017 is $35,659

On November 1, 2018, ABC signed a $100,000, 6%, six-month note payable with the amount borrowed plus accrued interest due six months later on May 1, 2019. ABC records the appropriate adjusting entry for the note on December 31, 2018. In recording the payment of the note plus accrued interest at maturity on May 1, 2019, ABC would: __________

Answers

Answer:

ABC

In recording the payment of the note plus accrued interest at maturity on May 1, 2019, ABC would: __________

Journal Entries:

May 1, 2019:

Debit Interest Payable $1,000

Debit Interest Expense $2,000

Debit Notes Payable $100,000

Credit Cash $103,000

To record the payment of the note plus accrued interest at maturity.

Explanation:

a) Data and Calculations:

November 1, 2018:

6% 6-month Note Payable = $100,000

December 31, 2018:

Accrued interest = $1,000 ($100,000 * 6% * 2/12) for 2 months

May 1, 2019:

Interest Expense = $2,000 ($100,000 * 6% * 4/12) for 4 months

Transaction Analysis on May 1, 2019:

Interest Payable $1,000 Interest Expense $2,000 6% Notes Payable $100,000 Cash $103,000

16) The Nantucket Nugget is unlevered and is valued at $640,000. Nantucket is currently deciding whether including debt in its capital structure would increase its value. The current of cost of equity is 12%. Under consideration is issuing $300,000 in new debt with an 8% interest rate and maintaining this dollar amount of debt in the long run. Nantucket would repurchase $300,000 of stock with the proceeds of the debt issue. There are currently 32,000 shares outstanding and its effective marginal tax bracket is 34%. What will Nantucket's new WACC be? (5 pts)

Answers

Answer:

10.34%

Explanation:

Calculation to determine what will Nantucket's new WACC be

New Firm Value= $640,000 + (.34) ($300,000)

New Firm Value= $742,000

Capital Structure = $300,000 + $442,000

($742,000-$300,000=$442,000)

rs = .12 + (300/442) * (.12 - .08) * (1 - .34)

rs= .12 + .0179

rs = .1379*100

rs = 13.79%

Now let calculate the New WACC

New WACC = (300/742) * (.08) * (1 - .34) + (442/742) * (.1379)

New WACC= .0213 + .0821

New WACC= .1034*100

New WACC= 10.34%

Therefore what will Nantucket's new WACC be is 10.34%

Home Bepot Inc. has a cost of equity of 11.3 percent. The company has an aftertax cost of debt of 4.9 percent, and the tax rate is 40 percent. If the company's debt–equity ratio is .73, what is the weighted average cost of capital?

Answers

Answer: 8.60%

Explanation:

Weighted Average cost of capital = (Cost of equity * Weight of equity) + (After tax cost of debt * Weight of debt)

Weight of debt = Debt-equity ratio / (1 + Debt-equity ratio)

= 73% / (1 + 73%)

= 42.1965%

Weight of Equity = 1 / (1 + Debt - equity ratio)

= 1 / 1.73

= 57.8035%

WACC = (11.3% * 57.8035%) + (4.9% * 42.1965%)

= 8.60%

Bonita Company had the following department information about physical units and percentage of completion: Physical Units Work in process, May 1 (60%) 59100 Completed and transferred out 179500 Work in process, May 31 (40%) 49800 If all materials are added at the beginning of the production process, what is the total number of equivalent units for materials during May?

Answers

Answer:

Equivalent units of production= 229,300

Explanation:

Giving the following information:

Physical Units Work in process, May 1 (60%) 59100

Completed and transferred out 179500

Work in process, May 31 (40%) 49800

To calculate the equivalent units, we need to use the following formula:

Units completed in the period + Equivalent units in ending inventory WIP (units*%completion) = Equivalent units of production

Equivalent units of production= 179,500 + 49,800*1

Equivalent units of production= 229,300

Because the direct material is added at the beginning of the process, the %of completion is 100%.

A university spent $2 million to install solar panels atop a parking garage. These panels will have a capacity of 700 kilowatts (kW) and have a life expectancy of 20 years. Suppose that the discount rate is 20%, that electricity can be purchased at $0.10 per kilowatt-hour (kWh), and that the marginal cost of electricity production using the solar panels is zero.

Hint: It may be easier to think of the present value of operating the solar panels for 1 hour per year first.

Approximately how many hours per year will the solar panels need to operate to enable this project to break even?

8,214.28

5,867.34

2,346.94

4,693.87

If the solar panels can operate only for 5,281 hours a year at maximum, the project break even.

Continue to assume that the solar panels can operate only for 5,281 hours a year at maximum.

In order for the project to be worthwhile (i.e., at least break even), the university would need a grant of at least blank

Answers

Answer:

A university spent $1.7 million to install solar panels atop a parking garage. These panels will have a capacity of 300 kilowatts (kW) and have a life expectancy of 20 years. Suppose that the discount rate is 20%, that electricity can be purchased at $0.10 per kilowatt-hour (kWh), and that the marginal cost of electricity production using the solar panels is zero. Hint: It may be easier to think of the present value of operating the solar panels for 1 hour per year first. Approximately how many hours per year will the solar panels need to operate to enable this project to break even? 10,472.99 17,454.99 5,818.33 11,636.66 If the solar panels can operate only for 10,473 hours a year at maximum, the project break even. Continue to assume that the solar panels can operate only for 10,473 hours a year at maximum. In order for the project to be worthwhile (i.e., at least break even), the university would need a grant of at least

tylor is considering a five-year project that will require $859,000 for new fixed assets that will be deprecieated what is the amount of the aftertax salvage value

Answers

Answer:

$120,603.60

Explanation:

The computation is shown below:

But before that the following calculations to be done

Salvage Value = Cost of Asset × 18%

= $859,000 × 18%

= $154,620

Since the fixed asset depreciated to zero for the 5 years so the book value should also be zero

Now  

Capital Gain = Salvage Value - Book value of Asset

= $154,620 - $0

= $154,620

Tax on Capital Gain = Capital Gain  ×  Tax Rate

= $154,620  ×  0.22

= $34,016.4

And finally,

After Tax Salvage Value = Salvage Value - Tax on Capital Gains

= $154,620 - $34,016.40

= $120,603.60

The price of strawberries decreases from $4.10 to $2.50 per pound. When this happens, the amount of strawberries sold increases from 550 pounds to 600 pounds. What is the value of the gain in consumer surplus that occurred

Answers

Answer:

$80

Explanation:

Given that the value of the gain in consumer surplus is the value emanating from the purchase made at price less than the price the consumer is willing to pay. The value of consumer surplus rises as the price of a good falls and falls as the price of a good rises.

Hence, in this case, the price of strawberries decreases from $4.10 to $2.50 per pound. We have a value surplus of $1.6 per pound.

However, since the amount of strawberries sold increases from 550 pounds to 600 pounds we have a consumer surplus of 50 pounds.

Therefore, the total value of the gain in consumer surplus that occurred is $1.6 × 50 = $80.

Hence, the correct answer is $80

that its before-tax cost of debt is 9.0%. Its cost of preferred stock is 13.0%. Its cost of internal equity is 17.0%, and its cost of external equity is 22.0%. Currently, the firm's capital structure has $310 million of debt, $60 million of preferred stock, and $130 million of common equity. The firm's marginal tax rate is 45%. The firm is currently making projections for the next period. Its managers have determined that the firm should have $97 million available from retained earnings for investment purposes next period. What is the firm's marginal cost of capital at a total investment level of $269 million

Answers

Answer:

9.05%

Explanation:

Calculation to determine the firm's marginal cost of capital at a total investment level of $269 million

Capital Budget = $269 million

To be financed through Equity = 269 million*130/(310+60+130)

To be financed through Equity = 269 million*130/500

To be financed through Equity = 69.9 million

Available from retained earnings = $97 million

Hence, No external equity will be required

Now let calculate the the firm's marginal cost of capital using this formula

WACC = Cost of debt*Weight of Debt + Cost of Preferred Stock*Weight of Preferred Stock + Cost of Equity*Weight of Equity

Let plug in the formula

WACC= 9%(1-45%)*310/500 + 13%*60/500 + 22%*130/500

WACC= 9%(55%)*310/500 + 13%*60/500 + 17%*130/500

WACC=.03069+.0156+.0442

WACC=0.09049*100

WACC=9.049%

WACC=9.05%(Appropriately)

Therefore the firm's marginal cost of capital at a total investment level of $269 million is 9.05%

Theta Corporation, a closely held corporation (not a PSC), had $120,000 of active income, $110,000 of portfolio income, and a $240,000 passive loss during the year. How much of the passive loss is deductible

Answers

Answer:

$120,000

Explanation:

Calculation to determine How much of the passive loss is deductible

Using this formula

Deductible passive loss=Passive loss-Active income

Let plug in the formula

Deductible passive loss=$240,000-$120,000

Deductible passive loss=$120,000

Therefore How much of the passive loss is deductible is $120,000

Famous Foods is a fast-food chain restaurant famous for its hot coffee (its coffee temperature is a bit higher than that of the industry average). One sunny morning, Jane went to a Famous drive-through for breakfast and purchased coffee. Jane put the cup between her knees and tried to get the coffee lid off. As she tugged at the lid, scalding coffee spilled onto her. The 170-degree coffee burned her. She had to be hospitalized and was unable to work for two weeks to treat the third-degree burns she suffered. The total medical expenses she incurred were $4,000. Normally she could make $5,000 a week. Her estimated pain and suffering was $3,000. Jane sued Famous and asked for punitive damage of $50,000 in addition to compensatory damages. Question 23 of 250.4 Points What is the total amount of special damages that Jane would be entitled to

Answers

The total amount of points are 917272829.

Rainforests are being destroyed in order to plant trees to make ___________________________, one of the cheapest oils in the world, which makes companies huge profits.

Answers

Answer:

Palm oil

Explanation:

Deforestation the process of permanently removing trees from a given environment for other purposes such as farmlands, timber, and so on has been on a rise.

One of the major activity leading to deforestation is palm oil production. It is a $40 billion industry that has displaced indigenous tribes and wiped out habitats of endangered species like the orangutan.

Burning of rain forests to make way for palm oil plantations also increases carbon emmisions that causes respiratory problems.

At year-end, the following additional information is available: a. The balance of Prepaid Rent, $4,920, represents payment on October 31, 2018, for rent from November 1, 2018, to April 30, 2019. b. The balance of Deferred Revenue, $1,100, represents payment in advance from a customer. By the end of the year, $275 of the services have been provided. c. An additional $700 in salaries is owed to employees at the end of the year but will not be paid until January 4, 2019. d. The balance of Supplies, $2,100, represents the amount of office supplies on hand at the beginning of the year of $750 plus an additional $1,350 purchased throughout 2018. By the end of 2018, only $610 of supplies remains.

Answers

Question Completion:

The December 31, 2018, unadjusted trial balance for Demon Deacons Corporation is presented below.

 

Accounts                      Debit       Credit

Cash                          $ 8,100

Accounts Receivable 13,100

Prepaid Rent              4,920

Supplies                      2,100

Deferred Revenue                     $ 1,100

Common Stock                           11,000

Retained Earnings                       4,100

Service Revenue                      37,520

Salaries Expense   25,500

Total                    $ 53,720  $ 53,720

Use the following additional information to prepare the adjusted Trial Balance.

Answer:

Demon Deacons Corporation

Adjusted Trial Balance

As of December 31, 2018

Accounts                      Debit       Credit

Cash                          $ 8,100

Accounts Receivable 13,100

Prepaid Rent              3,280

Supplies                         610

Deferred Revenue                      $ 825

Common Stock                           11,000

Retained Earnings                       4,100

Salaries Payable                            700

Service Revenue                      37,795

Rent Expense            1,640

Salaries Expense   26,200

Supplies Expense     1,490

Total                    $ 54,420  $ 54,420

Explanation:

a) Data and Analysis:

a. Rent Expense $1,640 Prepaid Rent, $1,640 ($4,920 * 2/6) rent from November 1, 2018, to April 30, 2019.

b. Deferred Revenue, $275 Service Revenue $275

c. Salaries Expense $700 Salaries Payable $700

d. Supplies Expense $1,490 Supplies $1,490

Accounts                      Debit       Credit

Cash                          $ 8,100

Accounts Receivable 13,100

Prepaid Rent              4,920 - 1,640 = 3,280

Supplies                      2,100 - 1,490 = 610

Deferred Revenue                     $ 1,100 -275 = 825

Common Stock                           11,000

Retained Earnings                       4,100

Salaries Payable                            700

Service Revenue                      37,520 + 275 = 37,795

Rent Expense            1,640

Salaries Expense   25,500 + 700 = 26,200

Supplies Expense     1,490

Total                    $ 53,720  $ 53,720

Randall Company manufactures chocolate bars. The following were among Randall's manufacturing costs during the current year: Wages Machine operators $ 400,000 Selling and administrative personnel $ 85,000 Materials used Lubricant for oiling machinery $ 35,000 Cocoa, sugar, and other raw materials $ 350,000 Packaging materials $ 290,000 Randall's direct materials amounted to:

Answers

Answer:

1160.000

Explanation:

suma los gastos

On January 1, 2016, Bennett Corporation had 20,000 shares of common shares outstanding. During the year, it sold another 2,600 shares on July 1 and reacquired 600 shares on November 1. The corporation earned $337,600 net income. The company also has 15,000 shares of $10 par value, 6%, cumulative preferred stock on which no dividends have been declared for the last two years. What is the basic earnings per share for the year

Answers

Answer:

bro i honestly have no clue I'm only in 6th grade and im tryna get points.

Explanation:

Marc, a single taxpayer, earns $122,000 in taxable income and $3,800 in interest from an investment in city of Birmingham Bonds. Using the U.S. tax rate schedule for year 2018, what is his effective tax rate? (Use Tax rate schedules)
https://ezto-cf-media.mheducation.com/Media/Connect_Production/bne/accounting/spilker_10e/taxrateschedule2018.htm
Multiple Choice

24.99%


18.74%


19.91%


26.68%


None of the choices are correct.

Answers

Answer:

None of the choices are correct

Explanation:

Given:

Income from city bond = $122,000

Find:

Effective tax rate

Computation:

We know thar Marc is single tax payee

So,

As per rule

Federal tax = $14,089.50 + (Income - $82,500)24%

Federal tax = $14,089.50 + ($122,000 - $82,500)24%

Federal tax = $23,569.50

Effective tax rate = (Federal tax / Income)100

Effective tax rate = [23,569.50/122,000]100

Effective tax rate = [0.1931]100

Effective tax rate = 19.31% (Approx.)

An increase in the excise tax on alcohol of $1 per liter: a. coupled with a uniform drinking age nationwide would save lives. b. will raise the price of alcohol by exactly $1 per liter. c. will generate substantial revenue if demand is elastic. d. will generate minimal tax revenues for the federal government. e. will have no effect on alcohol consumption.

Answers

Answer:

c. will generate substantial revenue if demand is elastic.

Explanation:

If there is an increase in the excise tax on the alcohol so it would produced the high revenue since the demand for the alcohol is elastic also the excise tax represent the application with respective to the price elasticty of demand

Therefore as per the given options, the option c is correct

And, the same is to be considered

INVENTORY METHODS: Co. F has the following units of beginning inventory and purchases for the year: beginning inventory 100 units at $40 each, a 2/28 Purchase 200 units at $50 each and a 6/15 purchase of 200 units at $60 each and a 12/15 purchase of 100 units at $80 each. Using the FIFO method, if the ending inventory is 400 units, what is the cost of the ending inventory

Answers

Answer: Cost of closing inventory =$25,000

Explanation:

Using the FIFO which is the First In First Out method, The inventorY purchased first  be  sold first with the  the ending inventory  consisting  of the most recent purchases.

Given nthta ending inventory is 400 units, we start fro  the most recent purchase

12/15   purchase of 100 units at $80 each=$8,000

6/15      purchase of 200 units at $60 each=$12,000

we are left with 100 units so

2/28 Purchase 100 units at $50 each =$5000

Cost of closing inventory =$8,000+$12,000+$5000= $25,000

Therefore cost of 400 units using the FIFO Method is $25,000.

 

Information is considered material to the financial statements if
I. It falls within industry-specific quantitative guidelines published by the Financial Accounting Standards Board.
II. Its omission could make a difference in the decisions made by a user relying on the financial statements.
III. Its misstatement could make a difference in the decisions made by a user relying on the financial statement.
a. I and IIl only.
b. Il and Ill only.
c. I, Il and III.
d. I only.

Answers

Answer:

B

Explanation:

Current information for the Stellar Corporation follows: Beginning work in process inventory $ 17,900 Ending work in process inventory 19,300 Direct materials used 147,000 Direct labor used 85,000 Total factory overhead 63,100 Stellar Corporation's cost of goods manufactured for the year is:

Answers

Answer:

The right answer is "$293700".

Explanation:

The given values are:

Direct material,

= $147000

Direct labor,

= $85000

Total factory overhead,

= $63100

Beginning work,

= $17900

Ending work,

= $19300

now,

The total manufacturing cost will be:

= [tex]Direct \ material +Direct \ labor+Total \ factory \ overhead[/tex]

= [tex]147000+85000+63100[/tex]

= [tex]295100[/tex] ($)

hence,

The costs of goods manufactured will be:

= [tex]Manufacturing \ cost+Beginning \ work-Ending \ work[/tex]

= [tex]295100+17900-19300[/tex]

= [tex]313000-19300[/tex]

= [tex]293700[/tex] ($)

Use the cost information below for Sundar Company to determine the total manufacturing costs added during the current year:

Direct materials used $19,000
Direct labor used 24,500
Factory overhead 55,100
Beginning work in process inventory 10,700
Ending work in process inventory 11,300

Answers

Answer:

cost of goods manufactured= $98,000

Explanation:

Giving the following information:

Direct materials used $19,000

Direct labor used 24,500

Factory overhead 55,100

Beginning work in process inventory 10,700

Ending work in process inventory 11,300

To calculate the cost of goods manufactured, we need to use the following formula:

cost of goods manufactured= beginning WIP + direct materials + direct labor + allocated manufacturing overhead - Ending WIP

cost of goods manufactured=  10,700 + 19,000 + 24,500 + 55,100 -11,300

cost of goods manufactured= $98,000

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