Poole Co. acquired 100% of Mullen Inc. on January 3, 2021. During 2021, Poole sold goods to Mullen for $2,500,000 that cost Poole $1,850,000. Mullen still owned 30% of the goods at the end of the year. Cost of goods sold was $11,200,000 for Poole and $6,600,000 for Mullen. What was consolidated cost of goods sold?
a) $15,105,000.
b) $15,300,000.
c) $15,495,000.
d) $17,800,000.

Answers

Answer 1

Answer:

c) $15,495,000.

Explanation:

Calculation to determine the consolidated cost of goods sold

First step is to calculate the Intra-Entity Gross Profit Deferred

Intra-Entity Gross Profit Deferred =($2,500,000 − $1,850,000)*30%

Intra-Entity Gross Profit Deferred =$650,000 × (30%)

Intra-Entity Gross Profit Deferred =$195,000

Now let calculate the Consolidated COGS

Using this formula

Consolidated COGS = Parent's COGS+Subsidiary's COGS -COGS in Intra-Entity Transfer+Intra-Entity Gross Profit Deferred

Let plug in the formula

Consolidated COGS=$11,200,000+ $6,600,000− $2,500,000+ $195,000

Consolidated COGS= $15,495,000

Therefore the consolidated cost of goods sold is

$15,495,000


Related Questions

In chapter 7 bankruptcy , a debtor

Answers

What is the question
What’s the question

a report must be sent promptly to FINRA if a registered employee of a member firm for all of the following EXCEPT: A has violated the Securities Acts B is the subject of a written customer complaint alleging theft C is suspended or expelled by another Self Regulatory Organization D is ticketed for careless driving

Answers

Answer:

D

is ticketed for careless driving

Explanation:

FINRA Rule 4530 says one can report

each member of the firm promptly to FINRA, within 30 calendar days,

Why might it be argued that corporations do not have a comparative advantage when investing in real estate as a means of diversification from the core business?

Answers

Solution :

Real estate is defined as something that is related to the buildings or lands. All the properties that are physically present forms real estate in terms of land and buildings. It includes, vacant land or buildings, commercial real estate, industrial as well as residential real estate.

The corporations does not have a comparative advantage when they invest in the real estate by a means of the diversification from its core business. This is because the organizations do not hold the real estate in the large number of the geographical area. They also do not hold a number of different types of the properties. Therefore, they do not tend to diversify from their real estate holdings as the large institutional investor who hold a more diversified and a larger portfolio.

At the end of year 8, Shore Co. held trading securities that cost $17,500 and which had a year-end market value of $19,000. All of these securities were sold during year 9 for $22,000. For the year ended on December 31, year 8, Shore should report a gain of

Answers

Answer:

$1,500

Explanation:

Calculation to determine what Shore should report as a gain

Using this formula

Unrealized gain=Market value-Trading securities value

Let plug in the formula

Unrealized gain=$19,000-$17,500

Unrealized gain=$1,500

Therefore Shore should report a gain of $1,500

Our company makes and sells a single product at the selling price of $97 per unit. In January, we upgraded our manufacturing facility to increase capacity and reduce variable costs per unit (this significantly increased our fixed manufacturing costs). We now have the capacity to make 1,000 units per month. Over the next three months, we expect our production and sales to average 700 units per month. We recently received a take-it-or-leave-it offer for 100 units from a one-time customer. The customer offers to pay us $65 per unit. To help us evaluate this offer, our accounting staff provided the following information (identical for our regular sales and the special order): our normal absorption manufacturing cost per unit equals $50, and our variable selling cost per unit equals $15. Which of the following is correct?

a. We should reject the offer because the offered price is much lower than the normal selling price
b. We should accept the offer because it would reduce our excess capacity cost
c. We should reject the offer because it would reduce our ROI
d. We should accept the offer because it would increase our net operating income
e. Quantitatively, we are indifferent between accepting and rejecting the offer

Answers

Answer:

d. We should accept the offer because it would increase our net operating income

Explanation:

A differential analysis only includes relevant costs. This means that only costs that are affected by the special order are considered. In this case, variable costs are the only relevant costs, since fixed costs will occur regardless of the acceptance or rejection of the special order. This special order will increase the company's operating profits by ($65 - $15) x 100 = $5,000

Cushenberry Corporation had the following transactions.

1. Sold land (cost $8,320) for $10,400.
2. Issued common stock at par for $21,600.
3. Recorded depreciation on buildings for $13,800.
4. Paid salaries of $6,500.
5. Issued 1,000 shares of $1 par value common stock for equipment worth $9,600.
6. Sold equipment (cost $11,200, accumulated depreciation $7,840) for $1,344.

Required:
For each transaction above, prepare the journal entry.

Answers

Explanation:

1) Sold land (cost $8,320) for $10,400.

Explanation:

1. Sold land (cost $8,320) for $10,400.

Suppose you are trying to save $20,000 to buy a used boat and you are going to deposit $5,000 today in savings account. The higher the interest rate _____.

Answers

Answer:

The higher the interest rate, the lower the time required.

Explanation:

Giving the following information:

Suppose you are trying to save $20,000 to buy a used boat and you are going to deposit $5,000 today in a savings account.

The higher the interest rate, the lower the time required.

As the money invested and the future value required are fixed, the only variables are the interest rate and the time between deposit and objective.

You have deposited $1,200 into an account that will earn an interest rate of 8% compounded semiannually. How much will you have in this account at the end of 10 years

Answers

Answer:

$2,629.35

Explanation:

The amount in future for the dollar invested today is known as the Future Value (FV)

We can simply calculate the Future Value using a Financial Calculator as follows :

PV = - $1,200

PMT = $0

P/YR = 2

I = 8 %

N = 10 x 2 = 20

FV = ??

Therefore,

The Future Value (FV) will be $2,629.35

You will have $2,629.35 in this account at the end of 10 years.

At market interest rate level of 2%, a ten-year and a 30-year bond ( both with 8% coupon rates and semiannual payment ) are selling at the prices $1,541.37 and $2,348.65, respectively. If you expected that interest rate will jump to 10% from the current level, which bond is risker and which bond is more profitable if interest rate drop significantly

Answers

Answer:

30 year Bond ,  30 year Bond

Explanation:

Market interest rate = 2%

Coupon rates for both ten-year bond and 30-year coupon bound = 8%

semi-annual payments : $1541.37 , $2348.65  respectively

Determine which bond is riskier

Assuming interest rate rise to 10%

Given that both both bonds have the same Coupon rate but the semiannually payments are different ( i.e. Ten year bond = $1541.37 , 30-year Bond = $2348.65 )

The riskier Bond will be the Riskier Bond , The more profitable Bond if the interest rate drop drastically will be 30 year Bond as well

What is the present value of a constant perpetuity of 25 per year where the required rate of return is 5%

Answers

Answer:

The present value of a constant perpetuity of 25 per year where the required rate of return is 5% is:

$500

Explanation:

a) Data and Calculations:

A constant perpetuity = $1

Present value factor of a constant perpetuity for 25 per year at 5% is $1/0.002

Number of periods for the perpetuity per year = 25

Required rate of return = 5%

Rate of return per period = 5%/25 = 0.002

Therefore, the value of a constant perpetuity = $1/0.002

= $500

The $500 can be used to multiply any amount given obtain the total value of the perpetuity.

The present value of a constant perpetuity of 25 per year where the required rate of return is 5% is $500

Given the information below :

We know that a constant perpetuity(payments) = $1

Required rate of return = 5%

Rate of return per period = 5%/25 = 0.002

Number of periods for the perpetuity per year = 25

Therefore, the value of a constant perpetuity

= Payments / Rate of return per period

= $1 / 0.002

= $500

Hence, present value of a constant perpetuity of 25 per year where the required rate of return is 5% is $500

Learn more about constant perpetuity here : https://brainly.com/question/17157614

On January 1, 2022, Concord Company issued $2,800,000 face value, 7%, 10-year bonds at $3,006,070. This price resulted in a 6% effective-interest rate on the bonds. Concord uses the effective-interest method to amortize bond premium or discount. The bonds pay annual interest on each January 1.
(a) Prepare the journal entries to record the following transactions.
i. The issuance of the bonds on January 1, 2022.
ii. Accrual of interest and amortization of the premium on December 31, 2022.
iii. The payment of interest on January 1, 2023.
iv. Accrual of interest and amortization of the premium on December 31, 2023.

Answers

Answer:

Concord Company

Journal Entries:

i. The issuance of the bonds on January 1, 2022:

Debit Cash $3,006,070

Credit Bonds Payable $2,800,000

Credit Bonds Premium $206,070

To record the issuance of bonds at premium.

ii. Accrual of interest and amortization of the premium on December 31, 2022:

Debit Interest expense $180,364

Debit Premium Amortization $15,636

Credit Interest Payable $196,000

To accrue interest and record premium amortization.

iii. The payment of interest on January 1, 2023:

Debit Interest Payable $196,000

Credit Cash $196,000

To record payment of interest.

iv. Accrual of interest and amortization of the premium on December 31, 2023:

Debit Interest expense $179,426

Debit Premium Amortization $16,574

Credit Interest Payable $196,000

To accrue interest and record premium amortization.

Explanation:

a) Data and Calculations:

January 1, 2022:

Face value of bonds issued =  $2,800,000

Proceeds from the bonds issue 3,006,070

Bonds Premium =                        $206,070

Coupon interest rate = 7%

Effective interest rate = 6%

Bonds maturity period = 10 years

Payment of annual interest = each January 1

December 31, 2022:

Interest expense = $180,364 ($3,006,070 * 6%)

Cash payment = $196,000 ($2,800,000 * 7%)

Amortization of premium $15,636 ($196,000 - $180,364)

Bonds' fair value = $2,990,434 ($3,006,070 - $15,636)

December 31, 2023:

Interest expense = $179,426 ($2,990,434 * 6%)

Cash payment = $196,000 ($2,800,000 * 7%)

Amortization of premium $16,574 ($196,000 - $179,426)

Bonds' fair value = $2,973,860 ($2,990,434 - $16,574)

Analysis:

i. The issuance of the bonds on January 1, 2022:

Cash $3,006,070 Bonds Payable $2,800,000 Bonds Premium $206,070

ii. Accrual of interest and amortization of the premium on December 31, 2022:

Interest expense $180,364 Premium Amortization $15,636 Interest Payable $196,000

iii. The payment of interest on January 1, 2023:

Interest Payable $196,000 Cash $196,000

iv. Accrual of interest and amortization of the premium on December 31, 2023:

Interest expense $179,426 Premium Amortization $16,574 Interest Payable $196,000

what is the equivalent present amount of an eight year series of decreasing amaounts if the interest rate is 10% compounded annually, the first year amount is $20,000, and the rate of decrease is $800 per year

Answers

Answer: $93,876

Explanation:

The equivalent present amount of an 8year series of decreasing amounts when the interest rate is 10% compounded annually, the first year amount is $20,000, and the rate of decrease is $800 per year will be calculated thus:

PV = C / (1+r) ^ t

= 20,000/1.1 + 19,200/1.1² + 18,400/1.1³ + 17,600/1.1⁴ +16,800/1.1^5 + 16,000/1.1^6 + 15,200/1.1^7 + 14,400/1.1^8

= $93,876

Therefore, the equivalent present value is $93,876.

Helix Company produces several products in its factory, including a karate robe. The company uses a standard cost system to assist in the control of costs. According to the standards that have been set for the robes, the factory should work 780 direct labor-hours each month and produce 3,900 robes. The standard costs associated with this level of production are as follows:
Total Per Unit of Product
Direct materials $ 78,624 $ 20.16
Direct labor $ 12,870 3.30
Variable manufacturing overhead
(based on direct labor-hours $ 2,340 0.60
$ 24.06
During April, the factory worked only 755 direct labor-hours and produced 4,000 robes. The following actual costs were recorded during the month:
Total Per Unit of Product
Direct materials (14,000 yards) $ 84,000 $ 21.00
Direct labor $ 14,000 3.50
Variable manufacturing overhead $ 7,200 1.80
$ 26.30
At standard, each robe should require 3.2 yards of material. All of the materials purchased during the month were used in production.
Required:
1. Compute the materials price and quantity variances for April: (Input all amounts as positive values. Leave no cells blank - be certain to enter "0" wherever required. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Round your intermediate calculations to 2 decimal places and final answers to the nearest dollar amount.)
Materials price variance $ (Click to select)UFNone
Materials quantity variance $ (Click to select)NoneFU
2. Compute the labor rate and efficiency variances for April: (Input all amounts as positive values. Leave no cells blank - be certain to enter "0" wherever required. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Do not round your intermediate calculations. Round your final answers to the nearest dollar.)
Labor rate variance $ (Click to select)NoneFU
Labor efficiency variance $ (Click to select)UNoneF
3. Compute the variable manufacturing overhead rate and efficiency variances for April: (Input all amounts as positive values. Leave no cells blank - be certain to enter "0" wherever required. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Round your intermediate calculations to 2 decimal places and final answers to the nearest dollar amount.)
Variable overhead rate variance $ (Click to select)UFNone
Variable overhead efficiency variance $ (Click to select)NoneUF

Answers

Answer and Explanation:

The computation is shown below;

1

Material price variance= (Standard Price-Actual Price) × Actual Qty

= (20.16 ÷ 3.2 - 84000 ÷ 14000) × 14000

= $4200 Favorable

Material Quantity variance= (Standard Qty -Actual Qty ) ×Standard Price

= (4000 ×3.2 - 14000) ×6.3

= $7560 Unfavorable

2

Labour rate variance= (Standard Rate-Actual Rate) ×Actual Hour

= (12870 ÷  780-14000 ÷  755) ×755

= $1542.50 Unfavorable

Labour efficiency variance= (Standard Hour -Actual Hour ) × Standard Rate

= (780 × 4000 ÷  3900 - 755) × 16.50

= $742.50 Favorable

3

Variable Overhead rate variance= (Standard Rate-Actual Rate) × Actual Hour

= (2340 ÷  780-7200 ÷  755) × 755

= $4935 Unfavorable

Variable Overhead efficiency variance= (Standard Hour -Actual Hour ) × Standard Rate

= (780 ×  4000 ÷   3900 - 755) ×  3

= $135 Favorable

During March 2020, Toby Tool & Die Company worked on four jobs. A review of direct labor costs reveals the following summary data. Actual StandardJob Number Hours Cost Hours Costs Totla varianceA257 210 $4,830 216 $4,968 $138 F A258 480 12,000 464 10,672 1,328 U A259 330 7,953 330 7,590 363 U A260 110 2,310 102 2,346 36 F Total variance $1,517 U Analysis reveals that Job A257 was a repeat job. Job A258 was a rush order that required overtime work at premium rates of pay. Job A259 required a more experienced replacement worker on one shift. Work on Job A260 was done for one day by a new trainee when a regular worker was absent.Required:Prepare a report for the plant supervisor on direct labor cost variances for March.

Answers

Answer:

Toby Tool & Die Company

A Report on the Direct Labor Cost Variances for March, 2020:

                              Variances            Variance

Job Number    Quantity     Rate            Total

1. A257              $138 F                           $138 F

2. A258            $368 U     $960 U     $1,328 U

3. A259                              $363 U       $363 U

4. A260            $184 U      $220 F         $36 F

Total                 $414 U     $1,103 U     $1,517 U

Explanation:

a) Data and Calculations:

                           Actual              Standard  

Job Number  Hours   Cost     Hours    Costs     Total variance

A257             210    $4,830      216     $4,968     $138 F

A258            480    12,000      464      10,672    1,328 U

A259            330      7,953      330       7,590      363 U

A260             110       2,310       102       2,346        36 F

Total variance                                                    $1,517 U

                           Actual                            Standard  

Job Number  Hours   Cost  Rate   Hours    Costs  Rate   Total variance

A257             210    $4,830  $23    216     $4,968  $23      $138 F

A258            480    12,000    25    464      10,672    23     1,328 U

A259            330      7,953   24.1   330       7,590    23       363 U

A260             110       2,310   21       102       2,346    23         36 F

Total variance                                                                    $1,517 U

1. A257's favorable variance of $138 was quantity variance as less hours were used when compared to the standard hours for the job.

= (Standard hours - Actual hours) * Standard rate = (216 - 210) * $23

= 138 F

2. A258 rush order with overtime at premium rates of pay

Direct labor rate variance = (Standard Rate - Actual Rate) * Actual hours

= ($23 - $25) * 480 = $960 U

Direct labor quantity variance = (Standard hours - Actual hours) * Standard Rate

= 464 - 480 * $23 = $368 U

Total variance = 1,328 U ($960 U + $368 U)

3. A259 more experienced replacement worker required on one shift

Direct labor rate variance = (Standard Rate - Actual Rate) * Actual hours

= ($23 - $24.1) * 330 = $363 U

4. A260 done by a new trainee

Direct labor rate variance = (Standard Rate - Actual Rate) * Actual hours

= ($23 - $21) * 110 = $220 F

Direct labor quantity variance = (Standard hours - Actual hours) * Standard Rate

= (102 -110) * $23 = $184 U

Total variance = $220 F - $184 U = $36 F

Even though Firm A's current ratio exceeds that of Firm B, Firm B's quick ratio might exceed that of A. However, if A's quick ratio exceeds B's, then we can be certain that A's current ratio is also larger than that of B. True False

Answers

Answer: False

Explanation:

If Firm A's current ratio exceeds that of Firm B, it is still possible that B's quick ratio is larger than A's. If A's quick ratio is larger than B's however, then there is still a possibility that B's current ratio can be larger than A's.

The current ratio is the Current Assets divided by Current liabilities. The Quick ratio is Current Assets less inventory divided by Current liabilities.

B's current ratio can therefor be larger than A's if it has more inventory than A such that when we calculate the current ratio of B, the extra inventory would give it a higher current ratio than A.

The ________ paid for products and services goes by many names, like tuition for your education, rent for an apartment, interest on a bank credit card, and a premium for car insurance. Multiple Choice fee value cost price exchange rate

Answers

Answer:

price.

Explanation:

Price can be defined as the amount of money that is required to be paid by a buyer (customer) to a seller (producer) in order to acquire goods and services. Thus, it refers to the amount of money a customer or consumer buying goods and services are willing to pay for the goods and services being offered. Also, the price of goods and services are primarily being set by the seller or service provider.

Generally, the price paid by consumers for products and services are referred to as by many names such as tuition for your education (school fee), rent for an apartment (house rent), interest on a bank credit card, and a premium for car insurance.

In sales and marketing, pricing of products is considered to be an essential element of a business firm's marketing mix because place, promotion and product largely depends on it.

Additionally, one of the importance associated with the pricing of products is that, it improves the image of a business firm.

On June 1, 2021, Dirty Harry Co. borrowed cash by issuing a 6-month noninterest-bearing note with a maturity value of $420,000 and a discount rate of 10%. Assuming straight-line amortization of the discount, what is the carrying value of the note as of September 30, 2021

Answers

Answer:

$413,000

Explanation:

Calculation to determine the carrying value of the note as of September 30, 2021

Carrying value=[$420,000 - ($420,000 .010*6/12)]+ [($420,000 .010*6/12)*4/6]

Carrying value=[$420,000-$21,000]+ ($21,000*4/6)

Carrying value=[$420,000-$21,000]+ $14,000

Carrying value=$399,000+ 14,000

Carrying value=$413,000

Therefore the carrying value of the note as of September 30, 2021 is $413,000

Given an actual demand this period of 61, a forecast for this period of 58, and an alpha of 0.3, what would the forecast for the next period be using exponential smoothing

Answers

Answer:

58.9

Explanation:

Calculation to determine what would the forecast for the next period be using exponential smoothing

Next period forecast= [ (1 - Alpha) × Current forecast]+Alpha*Actual demand

Let plug in the formula

Next period forecast= [ ( 1 - 0.3 ) × 58] +0.3*61

Next period forecast=40.6+18.3

Next period forecast=58.9

Therefore what would the forecast for the next period be using exponential smoothing is 58.9

a) Suppose a country is able to produce a maximum of either 300 units of lumber or 100 units of rice. This country is currently allocating its labor resources to produce 75 units of lumber and 75 units of rice. To increase its lumber production by 6 units to 81, the country faces an opportunity cost of

Answers

Answer: 2 units of rice

Explanation:

Opportunity cost simply means the real cost of something else that we forgo or benefit lost. .

a) Based on the information given above, the opportunity cost of producing lumber with regards to the units of rice will be:

= 100/300

= 1/3 units of rice

This means that 1/3 unit of rice will be given up for every 1 unit of lumber

To increase its lumber production by 6 units, then the units of rice that'll be sacrificed will be:

= 6 × 1/3

= 2 units of rice

Therefore, country faces an opportunity cost of 2 units of rice.

Applications that integrate business activities across departmental boundaries are often referred to as _____________ planning systems.

Answers

Answer:

Enterprise resource.

Explanation:

Enterprise Resource Planning (ERP) is a business strategy process where organizations manage and integrate the main parts of their day-to-day business activities by using software applications.

The ERP software system is used to integrate planning, accounting, finance, marketing and human resources.

For instance, when an organization is replacing a payroll program that it developed in house, with the relevant subsystem of a commercial Enterprise Resource Planning (ERP) system, It should be noted that a faulty migration of historical data from the old system to the new system represent the highest potential risk because you won't be able to measure and analyze performance.

Hence, software applications or programs that integrate all business activities across departmental boundaries such as marketing, procurement, customer relationship, sales, etc., are often referred to as enterprise resource planning systems.

Blue Spruce Company is considering two new projects, each requiring an equipment investment of $101,800. Each project will last for three years and produce the following cash flows:

Year Cool Hot
1 $40,400 $44,400
2 45,400 44,400
3 50,400 44,400
136,200 $133,200

The equipment will have no salvage value at the end of its three-year life. Blue Spruce Company uses straight-line depreciation and requires a minimum rate of return of 12%.

Present value data are as follows:
Period 12%
1 0.89286
2 0.79719
3 0.71178

Present Value of an Annuity of 1
Period 12%
1 0.89286
2 1.69005
3 2.40183

Required:
Compute the net present value of each project.

Answers

Answer:

50,400 44,400

0.79719

1.69005

Answer:

1.00.87.3

Explanation: i dont know

The following data were extracted from the income statement of Keever Inc.:

Current Year Previous Year
Sales $18,500,000 $20,000,000
Beginning inventories 940,000 860,000
Cost of goods sold 9,270,000 10,800,000
Ending inventories 1,120,000 940,000

Required:
Determine for each year (1) the inventory turnover and (2) the number of days' sales in inventory.

Answers

Answer:

current year 9

previous year = 12

2. current year = 40.56

previous year = 30.42

Explanation:

Inventory turnover is an example of an activity ratio

Activity ratios calculate the efficiency of performing daily task of a firm

Inventory turnover = cost of goods sold / average inventory

Average inventory = (beginning inventory + ending inventory) / 2

the number of days' sales in inventory = number of days in a period /  inventory turnover

Current year =  (1,120,000 +  940,000) / 2 = 1,030.000

turnover = 9,270,000 / 1,030.000 = 9

365 / 9 =40.56

Previous year

Average inventory = (940,000 + 860,000) / 2 = 900,000

Inventory turnover = 10,800,000 / 900,000 = 12

365 / 12 = 30.42

A firm has fixed costs of $1.2 million and depreciation of $1 million. At a sales level of $3.6 million, the variable costs of $2.304 million. What is the accounting break-even level of sales

Answers

Answer: 6.11 million

Explanation:

The accounting break-even level of sales will be calculated as:

= (depreciation + fixed costs) / (1 - (variable costs/sales))

= (1.2million + 1million) / [1 - (2.304million / 3.6million))

= 2.2 million / (1 - 0.64)

= 2.2million /0.36

= 6.11 million

Therefore, the the accounting break-even level of sales is $6.11 million.

Mesa County contracts with New Construct Inc. to build a courthouse. New Construct hires Odell to excavate the site. Odell’s work damages adjacent properties. Mesa files a suit against the excavator, who argues that the county is not named in his contract with New Construct. Most likely, the court will hold that Odell is:_________

a. not liable because Mesa is not named in Odell’s contract.
b. liable on the ground that Mesa is an incidental third-party beneficiary.
c. liable on the ground that Mesa is an intended third-party beneficiary.
d. not liable because Odell’s contract was with New Construct, not Mesa.

Answers

Answer:

c. liable on the ground that Mesa is an intended third-party beneficiary

Explanation:

             In a contract, the third-party beneficiary is a business or a person that benefits from the agreement and the terms of the contract that is made between the two other parties. According to law,  third-party beneficiary have certain rights which they can enforced if the contract is not fulfilled.

            In the context, Mesa is a third party beneficiary. The Mesa County enters into a contract with New Construct Inc. to construct a court house. Now New Construct Inc. again hires the firm Odell to excavate the land site.

            While excavating Odell damages few nearby properties, so Mesa County files a law suit against Odell. But Odell argues that Odell is not in agreement with Mesa County or have not entered into with any contract with the County, so Mesa cannot sue the excavator.

            But the court hold that as Mesa County is the third party beneficiary of the contract and have certain rights, Odell is held liable for the loss and should compensate for the loss to the County.

During its first year of operations, Silverman Company paid $15,085 for direct materials and $10,200 for production workers' wages. Lease payments and utilities on the production facilities amounted to $9,200 while general, selling, and administrative expenses totaled $4,700. The company produced 6,050 units and sold 3,700 units at a price of $8.20 a unit. What was Silverman's net income for the first year in operation

Answers

Answer:

$4,550

Explanation:

First, we need to calculate the product cost per unit

Product cost per unit = Total production costs / Units produced

= ($15,085 + $10,200 + $9,200) / 6,050 units

= $5.7 per unit

Cost of goods sold = $5.7 × 3,700 units

= $21,090

Net income = Sales - Cost of goods sold - Operating expenses

= ($8.2 × 3,700) - $21,090 - $4,700

= $30,340 - $21,090 - $4,700

= $4,550

When you took over as the marketing manager for clothing manufacturer Harrison, it appeared that the existing social media strategy was not resonating with consumers so you launched a new interactive campaign inviting the brand's loyal fans to post pictures of themselves wearing Harrison merchandise. Which of the following would indicate that the user-generated content is getting a better response?
a. To date, nearly 3,000 users have posted photos or videos.
b. User-generated posts typically get at least 50 "likes" each.
c. Your conversion rate has been averaging 2-3 percent.
d. You've seen a 7-percent increase in online sales.

Answers

Answer: You've seen a 7-percent increase in online sales.

Explanation:

A 7-percent increase in online sales will iindicate that the user-generated content is getting a better response.

Option A is Incorrect as 3,000 users posting photos or videos doesn't indicate that there social media strategy used is working for the company.

Option B and C isn't correct as well. Option D shows that the social media strategy is having a positive impact as there's an increase in sales.

You can draw attention to your text by making it darker and thicker. This format is called

bold
highlight
italic
underline

Answers

Answer:

Bold

Explanation:

italic just makes a little slant to the text, underline underlines the text, and highlighting glows the background of the text, bolding the text makes it dark and thick

Rajat Gupta's role in providing inside information to Galleon Group for the benefit of Galleon Group's stockholders and himself is an example of

Answers

Answer:

moral hazard

Explanation:

Moral hazard can be regarded as the situation which take place when an individual get some chances whereby he/she can take advantage of a financial deal or financial situation, when he/she knows that all the risks as well as fallout will be accounted to another party. moral hazard can be reduced by strong up policies which will prevent immoral behavior as well as regular monitoring. For instance, Rajat Gupta's role in providing inside information to Galleon Group for the benefit of Galleon Group's stockholders and himself is an example of moral hazard

Bank charged interest on overdraft Rs. 500 journal entry​

Answers

Answer:

interest is overdraft a/c.

Explanation:

In the cash book the above entry would be recorded on the credit side and as we know that pass book is an exact opposite record of the cash book so, interest on bank overdraft would be recorded on the debit side of the pass book

Coronado Company maintains a petty cash fund for small expenditures. These transactions occurred during the month of August.

Aug. 1 Established the petty cash fund by writing a check payable to the petty cash custodian for $205.
15 Replenished the petty cash fund by writing a check for $200.90. On this date, the fund consisted of $4.10 in cash and these petty cash receipts: freight-out $94.00, entertainment expense $47.60, postage expense $42.60, and miscellaneous expense $14.90.
16 Increased the amount of the petty cash fund to $305 by writing a check for $100.00.
31 Replenished the petty cash fund by writing a check for $288.90. On this date, the fund consisted of $16.10 in cash and these petty cash receipts: postage expense $140.60, entertainment expense $92.40, and freight-out $54.40.

Required:
Journalize the petty cash transactions.

Answers

Answer:

Aug 1

Dr Petty Cash $205.00

Cr Cash in bank $205 00

Aug 15

Dr Freight-out $94.00

Dr Entertainment expense $47.60

Dr Postage expense $42.60

Dr miscellaneous expense $14.90

Dr Cash over and short $1.8

Cr Cash $200.90

Aug 16

Dr Petty Cash 205.00

Cr Cash $205.00

Aug 31

Dr Postage expense $140.60

Dr Entertainment expense $92.40

Dr Freight-out $54.40

Dr Cash over and short $1.5

Cr Cash $288.90

Explanation:

Preparation of the journal entries for petty cash transactions

Aug 1

Dr Petty Cash $205.00

Cr Cash in bank $205 00

Aug 15

Dr Freight-out $94.00

Dr Entertainment expense $47.60

Dr Postage expense $42.60

Dr miscellaneous expense $14.90

Dr Cash over and short $1.8

($200.90-$94.00-$47.60-$42.60-$14.90)

Cr Cash $200.90

Aug 16

Dr Petty Cash $205.00

Cr Cash $205.00

($305.00-$100.00)

Aug 31

Dr Postage expense $140.60

Dr Entertainment expense $92.40

Dr Freight-out $54.40

Dr Cash over and short $1.5

($288.90-$140.60-$92.40-$54.40)

Cr Cash $288.90

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