To what extent do stakeholders influence a plan and subsequent implementation of organization restructuring that accommodates ch

Answer:

In 2013, Colgate's weighted average interest rate on its short-term borrowings was:

2.2%.

Explanation:

On page 62 of Colgate Palmolive's 10-K annual report, covering the fiscal year ending December 31, 2013, it was noted that "the weighted-average interest rate for short-term borrowings amounting to $13 in 2013 and $54 in 2012 listed in Notes and loans payable in the Consolidated Balance Sheets as of December 31, 2013, and 2012 was 2.2% and 1.0%, respectively."

The weighted average interest rate is calculated by considering the varying interest rates on short-term borrowings combined with their corresponding weights. These weights assist in calculating the average interest rate based on their proportionate sizes relative to the overall interest expense.

Answer and Explanation:

a. Below is the computation of the contribution margin for each segment:

                                                     (in millions)

Details            Investor Advisor             Services Services  

Revenue from

operations              $1,681                                  $1,660

Plus:

Depreciation           $171                                     $154

Contribution

Margin                    $1,852                                  $1,814

2. Next, we assess the decrease in operating income

                                                   (in millions)

Details         Combined services          Institutional Services  

Total Revenue          $9,368                                $4,771

Less:

Variable expense    $5,702                                 $2,919

                    ($2,919 + $2,783)

Contribution

margin               $3,666                                 $1,852

Less:

Fixed costs         -$325                                    -$171

Net earnings        $3,341                                  $1,681

So from the previous calculations, it shows that the net operating income has decreased by

= $3,341 - $1,681

= $1,660 million

The variable costs can be calculated as

= Service revenues minus income from operations minus depreciation expense

Answer:

Materials inventory on December 1 recorded at $9,900

Direct Labor recorded at $40,040

Factory Overhead noted at $60,060

Cost of goods sold was $117,000

Explanation:

Materials inventory on December 1 equals $9,900

Direct materials acquired total 28,000

Materials inventory by December 31 amounts to $15,000

Direct materials utilized is 22,900

Direct Labor summed to $40,040

Factory Overhead totaled $60,060

Conversion Costs total $100,100

Overall Manufacturing Costs amounted to $123,000

Work in process inventory has risen by $12,000

Cost of goods manufactured is reported at $135,000

Finished goods inventory has decreased by $18,000 over the year

Cost of goods sold is $117,000

Calculating

Conversion costs are calculated as = Direct Labor + Factory Overhead

100,100 = 100 % + 150%

100,100= 100x + 150x

100,100= 250 x

x= 100,100/250

x= 400.4

Direct Labor = 100% * 400.4= $ 40,040

Factory Overhead = 150% * 400.4= $ 60,060