p. 82) Which of the following is NOT a limitation of SWOT (Strengths, Weaknesses, Opportunity, Threats) analysis? A. Organizatio

Customer service supervisors connect an organization's creative initiatives with the needs of clients, from leading initial meetings on new accounts to researching news sources for a campaign. They maintain relationships with client organization managers, oversee the agency's account team for all orders, and develop strategies for clients. Hence, the customer service manager is accountable for every aspect of project delivery to the client. However, the role of the account head extends beyond merely fulfilling client requests.

A) Accounting profits do not factor in implicit costs, only tangible or measurable expenses. Hence, the present value of a $120,000 lease over three years at an interest rate of 5% with explicit maintenance costs of $40,000 is: 

PV = [ FV/(1+r)^n ] - (Explicit Cost) 

PV = 120000/(1.05^3) - (40000*3) B) a similar calculation but including implicit costs... 

PV = 120000/(1.05^3) - (40000*3) - (55000*3)

Answer:

Basic EPS 3.95

Basic EPS Dilutive 3.337

Explanation:

This section outlines the calculations for both basic and diluted EPS for the year in question.

Initially, we need to ascertain the convertible securities that are outstanding within the range of 1 to 5.

1. Numerator impact=6,000

(6%*100,000)

Denominator impact=15,000

[(100,000/10)*1.5]

ME=6000/15,000=.402.

2. Premium=5,000

[(105%-100%)*100,000]

Annual Amortization= 500

5,000/10 years

Annual Payment= 8,000

(8%*100,000)

Numerator impact= 8,000-500

= 7,500 * (100%-34%)= 4,950

Denominator impact= 100,000/1,000

= 100*90 per share= 9000

ME= 4,950/9,000

ME=.553.13 percent

3. Discount=900

[(100%-97%)*30,000]

Annual Amortization=180

(900/5years)

Annual Payment=3,900

Numerator impact= 3,900+180

=4,080*(100%-34%)

= 2,692.8

Denominator impact= 900

ME=2693/900

ME= 2.994.7 percent

4. Discount=3,000

(60,000/20)

Annual Amortization=375

(3,000/ 8years )

Annual Payment= 4,200

Numerator impact= 4,200+375

Numerator impact= 4,575*(100%-34%)

= 3,019.5

Denominator impact= 1,200

ME= 3020/1200= 2.525

5. Numerator impact= 55,000*(100%-34%)

= 36,300

(11%*500,000=55,000)

Denominator impact= 10,000

ME=36300/10000= 3.63

Next, the formulas for basic and diluted EPS are applied.

COMPUTATION OF BASIC EPS

Net income = 500,000 - (100,000*.06=6000)

Net income= 494,000

Average Outstanding=125,000

Using this equation:

Basic EPS=Net income/Average Outstanding

By substituting the values:

Basic EPS:494,000/125,000

Basic EPS=3.95

Consequently, the Basic EPS equates to 3.95

COMPUTATION FOR DILUTIVE BASIC EPS

Dilutive=494,000+6,000+4,950+2,693+3,020/125,000+2,000+15,000+9,000+900+1200

Basic EPS Dilutive=510,663/153,000

Basic EPS Dilutive=3.337

Thus, the Basic EPS Dilutive is calculated to be 3.337

Full body = $132For trouble spots = $180Explanation: The calculation of contribution margin per hour is detailed below:-For Full bodyContribution per service = $198Duration of massage in minutes = 90Massage time required (90 min ÷ 60 min) = 1.5Contribution per hour = $198 × $1.5 = $132For Trouble spotsContribution per service = $90Duration of massage in minutes = 30Massage time required (30 min ÷ 60 min) = 0.5Contribution per hour = $90 × $0.5 = $180