A)
Ventas. 14
Costo de bienes vendidos. (8)
Depreciación. (2)
Intereses (1)
Beneficio neto antes de impuestos=3 millones
Impuesto. 0.35×3 = (1.05)
Ingreso neto= 1.95
Flujo de efectivo= ingreso neto+ depreciación
Flujo de efectivo=1.95+2=3.95
B)
Ingreso neto=1.95-1=0.95
Flujo de efectivo=3.95+1=4.95
Opportunity cost is defined as the loss incurred when one chooses one alternative over another.
In this scenario, the forgone option is full-time work along with other costs associated with that period when opting for schooling instead. Room and board expenses remain constant whether attending school or working full time, thus these are not factored in. Earnings from part-time work during school are deducted as they would have been earned during full-time employment.
Thus;
Opportunity cost = $20,000+$10,000+$1,000-$8,000 = $23,000
The effective annual financing cost associated with the furniture purchase amounts to 5.52%. The calculation shows that the true cost is derived by considering the total paid versus the principal. After 30 years, the future amount indicates an interest rate of 4.35% compounded monthly.
Answer:
$18,000
Explanation:
The manufacturing overhead calculation is detailed below:
First, we need to find the overhead rate, which is calculated as follows:
= $30,000 ÷ 2,000
= $15
Now, the amount of manufacturing overhead applied to Job A-101 is calculated by:
= $1,200 × $15
= $18,000
Thus, the applied manufacturing overhead totals $18,000
Answer:
The solution is a. 14.33.
Explanation:
We employ the net present value (NPV) analysis to evaluate the two scenarios.
+ The NPV for the lifetime subscription is $(850)
+ The annual subscription has an NPV calculated as - 85 - [ 85/6% * [ 1 - 1.06^(-n) ], where n represents the years the subscriber is expected to live.
In order for the lifetime subscription to be more advantageous, its NPV must exceed that of the annual subscription, which gives us:
85 + [ 85/6% * [ 1 - 1.06^(-n) ] > 850 <=> 1 - 1.06^(-n) > 0.54 <=> 1.06^(-n) < 0.46 <=> -n < -13.33 <=> n > 13.33.
This indicates that the subscriber needs to live beyond 14.33 years (13.33 + 1 additional year for the next subscription) for the lifetime subscription to be the wiser choice.
Thus, option a is correct.
