Andrew is injured in an accident caused primarily by the negligence of Bob. Andrew suffers $100,000 worth of harm. Bob is 70% to

Answer:

additional revenue = $26,250

relevant costs:

direct materials = 350 x $82 = $28,700

direct labor = 525 x $15 = $7,875

setup hours = 1 x $5 = $5

inspection costs = 20 x $5 = $100

machining = 175 x $3 = $525

total relevant costs = $37,205

1) change in income if order is accepted:

total revenue - total relevant costs = $26,250 - $37,205 = -$10,955

the company will incur a loss of $10,955 if the order is approved.

2) if the cost of direct materials is decreased by $13 per unit = $13 x 350 = $4,550, and if direct labor can be reduced by 0.5 hours per unit = 175 hours (= 175 x $15 = $2,625) ⇒ total relevant costs will be lowered by $7,175.

It results in a $3,780 (= $10,955 - $7,175) loss if the special order is accepted.

Respuesta:

El Proyecto A debe ser aceptado NPV 3,948.77

El Proyecto B debe ser rechazado NPV -7,086.76

Explicación:

Calcular el valor presente de cada flujo de caja con una tasa de descuento del 11.5% utilizando la fórmula para el valor presente de un monto único:

la tasa para cada flujo de caja será del 11.5%

el tiempo corresponderá al año del flujo de caja

y el valor nominal de cada flujo de caja

Proyecto B:

Año 1

PV   16,502.24

Año 2

PV   18,258.96

Año 3

PV   37,152.04

Total flujo de caja descontado: 71,913.24‬

NPV: flujo de caja descontado - inversión

71,913.24 - 79,000 = -7,086.76

El Proyecto B debe ser rechazado NPV -7,086.76

Proyecto A:

Año 1:

PV   16,502.24

Año 2:

PV   21,154.66

Año 3:

PV   41,191.87

Total flujo de caja descontado: 78,848.77

NPV:flujo de caja descontado - inversión

78,848.77 - 74,900 = 3,948.77‬

El Proyecto A debe ser aceptado NPV 3,948.77

La respuesta a este problema es aplicar los conceptos relacionados con la tasa de flujo de calor expresados en términos de energía. La tasa de flujo de calor se refiere a la cantidad de calor que se transfiere por unidad de tiempo en un material. Matemáticamente puede expresirse como:

k = 0.84 J/s⋅m⋅°C (La conductividad térmica del material)

Área

= Temperatura del "reservorio caliente"

= Temperatura del "reservorio frío"Sustituyendo con nuestros valores tenemos que,[

Answer and Explanation:

The calculation of the cost of goods manufactured is detailed below:

Statement of Cost of Goods Manufactured

Details Amount

Direct Materials

Initial Inventory a $40,000

Purchases b $290,000

Direct Materials Available $330,000

(c = a + b)

Ending Direct Materials Inventory d $10,000

Direct Materials Used $320,000

(e = c - d)

Direct Labor $398,000

($683,000 - $285,000 - $320,000)

Factory Overhead $285,000

Total Manufacturing Costs $683,000

Add: Beginning WIP Inventory $42,000

($690,000 + $35,000 - $683,000)

Less: Ending WIP Inventory $35,000

Cost of Goods Manufactured $690,000

b and c The preparation of the cost of goods sold and income statement for the year is outlined below:

Schedule of Cost of Goods Sold

Income Statement for the Year

Details Amount

Sales $915,000

($270,000 + $645,000)

Cost of Goods Sold

Beginning Inventory of

Finished Products $50,000

Cost of Goods Manufactured $690,000

Cost of Goods Available

for Sale $740,000

Less: Ending Finished Goods

Inventory $80,000

($740,000 - $660,000)

Cost of Goods Sold

(Unadjusted) $660,000

Overapplied Overhead $15,000

($285,000 - $270,000)

Cost of Goods Sold (Adjusted) $645,000

($660,000 - $15,000)

Gross Profit $270,000

($30,000 + $100,000 + $140,000)

Less: Selling & Administrative Expenses

Selling Expenses $140,000

Administrative Expenses $100,000 $240,000

Operating Income $30,000