Answer:
The answer is: $29,000
Explanation:
To calculate Job A3B's costs during September we must add direct materials plus 3 times direct labor:
September costs = direct materials + (direct labor x 3) = $1,500 + $9,000
September costs = $10,500
We do the same for October:
October costs: direct materials + (direct labor x 3) = $2,000 + $16,500
October costs = $18,500
The total cost for Job A3B is: $10,500 + $18,500 = $29,000
Answer:
$4,522
Explanation:
As the restaurant is not acquired so the amount of $28,000 would be non-deductible
Also if the expenses is incurred so the maximum deduction allowed is in excess of $50,000 is $5,000
Now
= $51,000 - $50,000
= $1,000 reduction
And,
= $5,000 - $1,000
= $4,000 deduction
Now
= $51,000 - $4,000
= $47,000
Now
= $47,000 ÷ 180 months
= $261 × 2 months
= 522
Now total deduction is
= $4,000 + $522
= $4,522
Answer:
6.35%
Explanation:
If you purchase this bond you will need to pay $1,000 x 136.04% = $1,360.40
the coupon rate is 9.5% / 2 = 4.75% or $47.50 every six months
the bond matures in 18 years or 36 semiannual periods
yield to maturity = {coupon + [(face value - market value)/n]} / [(face value + market value)/2]
YTM = {47.5 + [(1,000 - 1,360.4)/36]} / [(1,000 + 1,360.4)/2]
YTM = 37.49 / 1,180.2 = 0.031766 x 2 (annual yield) = 0.06353 = 6.35%
Answer:
The income received by an individual who supplies labor services equals the incremental benefit generated to the firm by the individual´s labor
Explanation:
The marginal productivity theory of income or wages states: firms pay a salary that is equal to the extra benefit a (that is why is marginal; an extra unit in this case is an extra unit of labor) worker represents in output of production. In other words, if the firm employees a new worker, its salary would be equal to the extra output produced by him or her (marginal product of labor). Because of this, wages depend on the production function each firm has. The mathematical formula to get the marginal product of labor is: dF/dL, where F is the production function and L represent labor in it.
Answer:
The solution shows that a rate of return of 10% which provides an annuity factor of 4.868 generates an NPV which is equal to zero. Thus, our IRR or internal rate of return is 10%.
Explanation:
The IRR or internal rate of return is the rate at which NPV or Net Present Value of the investment becomes zero. We are provided with the initial outlay for the project and the annual cash inflows along with time period. Using the annuity factors given below, we need to find out the factor which makes the NPV zero. The NPV is calculated as follows,
NPV = Present Value of Cash Inflows - Initial Outlay
We can try out each annuity factor and see what NPV is generates.
1. 6% rate (Annuity factor = 5.582)
NPV = (30000 * 5.582) - 146040
NPV = $21420
2. 8% rate (Annuity factor = 5.206)
NPV = (30000 * 5.206) - 146040
NPV = $10140
3. 10% rate (Annuity factor = 4.868)
NPV = (30000 * 4.868) - 146040
NPV = $0
So, from the above solution we can see that a rate of return of 10% which provides an annuity factor of 4.868 generates an NPV which is equal to zero. Thus, our IRR or internal rate of return is 10%
