Benet Company has budgeted the following unit sales- The finished goo.docx

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Benet Company has budgeted the following unit sales: The finished goods inventory on hand on December 31, 2012 was 21,000 units. It is the company\'s policy to maintain a finished goods inventory at the end of each quarter equal to 20% of the next quarter\'s anticipated sales. Prepare a production budget for 2013. I am so glad I don\'t want to be an accountant. If anyone could help me with this I would really appreciate it. Solution Production Budget Quarter 1 2 3 4 Year Expected unit sales 105000 60000 75000 120000 Add Desired ending finished goods Inventory 12000 15000 24000 18000 Total production Required 117000 75000 99000 138000 Less Beginning finished goods inventory 21000 12000 15000 24000 Required Production unit 96000 63000 84000 114000 357000 .

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Homework 7 instructions | help [The following information applies to the questions displayed below.] Near the end of 2013, the management of Dimsdale Sports Co., a merchandising company, prepared the following estimated balance sheet for December 31, 2013. DIMSDALE SPORTS COMPANY Estimated Balance Sheet December 31, 2013 Assets Cash $ 36,500 Accounts receivable 520,000 Inventory 105,000 Total current assets 661,500 Equipment $ 545,000 Less accumulated depreciation 68,125 Equipment, net 476,875 Total assets $ 1,138,375 Liabilities and Equity Accounts payable $ 370,000 Bank loan payable 14,000 Taxes payable (due 3/15/2014) 90,000 Total liabilities $ 474,000 Common stock 471,000 Retained earnings 193,375 Total stockholders’ equity 664,375 Total liabilities and equity $ 1,138,375 To prepare a master budget for January, February, and March of 2014, management gathers the following information. a. Dimsdale Sports’ single product is purchased for $20 per unit and resold for $53 per unit. The expected inventory level of 5,250 units on December 31, 2013, is more than management’s desired level for 2014, which is 20% of the next month’s expected sales (in units). Expected sales are: January, 7,250 units; February, 9,250 units; March, 10,500 units; and April, 10,000 units. b. Cash sales and credit sales represent 20% and 80%, respectively, of total sales. Of the credit sales, 63% is collected in the first month after the month of sale and 37% in the second month after the month of sale. For the December 31, 2013, accounts receivable balance, $130,000 is collected in January and the remaining $390,000 is collected in February. c. Merchandise purchases are paid for as follows: 20% in the first month after the month of purchase and 80% in the second month after the month of purchase. For the December 31, 2013, accounts payable balance, $75,000 is paid in January and the remaining $295,000 is paid in February. d. Sales commissions equal to 20% of sales are paid each month. Sales salaries (excluding commissions) are $72,000 per year. e. General and administrative salaries are $132,000 per year. Maintenance expense equals $2,100 per month and is paid in cash. f. Equipment reported in the December 31, 2013, balance sheet was purchased in January 2013. It is being depreciated over eight years under the straight-line method with no salvage value. The following amounts for new equipment purchases are planned in the coming quarter: January, $36,000; February, $95,000; and March, $29,000. This equipment will be depreciated under the straight-line method over eight years with no salvage value. A full month’s depreciation is taken for the month in which equipment is purchased. g. The company plans to acquire land at the end of March at.

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Due Tues., May 2- 7 questions Big Time Picture Frames has asked you to determine whether the company's ability to pay current liabilities and total liabilities improved or deteriorated during 2009. To answer this question, you gather the following data: ______________________________________________2009__________2008 Cash $52, 000 51, 000 Short-term investments 30,000 -- Net receivables 110,000 120, 000 Inventory 217,000 262,000 Total assets 540,000 490,000 Total current liabilities 265,000 202,000 Long-term note payable 44,000 54,000 Income from operations 165,000 153,000 Interest expense 44,000 37,000 Requirement 1. Compute the following ratios for 2009 and 2008: a. Current ratio b. Acid-test ratio c. Debt ratio d. Times-interest-earned ratio a. Calculate the current ratio for both years. (Round your answers to two decimal places.) 2009: nothing 2008: nothing The Variline Inc., comparative income statement follows. 2010 data are given as needed. Variline, Inc. Comparative Income Statement Years Ended December 31, 2012 and 2011 (Dollars in thousands) 2012 2011 2010 Net sales $176,000 $160,000 Cost of goods sold 93,600 86,000 Selling and general expenses 46,800 41,400 Interest expense 9,600 10,900 Income tax expense 10,200 9,200 Net income $15,800 $12,500 Additional data: Total assets $201,000 $192,000 $174,000 Common stockholders' equity $96,900 $89,800 $79,500 Preferred dividends $3,400 $3,400 $0 Common shares outstanding during the year 20,000 20,000 18,000 Requirements 1. Calculate the rate of return on net sales. 2. Calculate the rate of return on total assets. 3. Calculate the rate of return on common stockholders' equity. 4. Calculate the EPS. 5. Did the company's operating performance improve or deteriorate during 2012? Requirement 1. Calculate the rates of return on net sales for 2012 and 2011. (Round your answers to three decimal places.) 2012: nothing 2011: nothing The Specialty Department Stores, Inc., chief executive officer (CEO) has asked you to compare the company's profit performance and financial position with the average for the industry. The CEO has given you the company's income statement and balance sheet, as well as the industry average data for retailers. Specialty Department Stores, Inc. Income Statement Compared with Industry Average Year Ended December 31, 2010 Industry Specialty Average Net sales $782,000 100.0 % Cost of goods sold 526,286 65.8 Gross profit 255,714 34.2 Operating expenses 164,220 19.7 Operating income 91,494 14.5 Other expenses 6,256 0.4 Net income $85,238 14.1 % Specialty Department Stores, Inc. Balance Sheet Compared with Industry Average December 31, 2010 ...

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Part I. Comprehensive problems. Place answers below each question. 1. Points = 4 Instructions Determine the incremental income or loss that Hayes Enterprises would realize by accepting the special order. 2. Points = 4 Instructions Prepare an incremental analysis, which shows the effect of the make-or-buy decision. 3. Points = 12 Instructions Prepare the net cash provided by operating activities section of the company's statement of cash flows for the year ended December 31, 2014, using the indirect method. 4. Points = 10 Instructions Mimi Manufacturing Company uses a job order cost accounting system and keeps perpetual inventory records. Prepare journal entries to record the following transactions during the month of June. (Indent credit accounts) Date: Account Debit Credit 5. Points = 12 Instructions Complete the Production Cost Report for the Molding Department for the month of May using the above information and the information below. Equivalent Units QUANTITIES Physical Units Materials Conversion Costs Work in process, May 1 7,000 Started into production 28,000 Total units 35,000 Units accounted for: Transferred out 30,000 Work in process, May 31 5,000 Total units 35,000 COSTS Unit costs Materials Conversion Costs Total Costs in May $140,000 $160,000 $300,000 Equivalent units Units costs Costs to be accounted for Work in process, May 1 $60,000 Started into production 240,000 $300,000 Cost Reconciliation Schedule Costs accounted for: Transferred out Work in process, May 31: ….Materials ….Conversion costs Total costs $300,000 6. Points = 8 Instructions (a) Prepare the responsibility reports for the Mixing Department for each month. June July Controllable Cost Budget Actual Delta F or U Budget Actual Delta F or U Indirect materials Indirect labor Factory supplies Supervision Total costs · F = Favorable variance · U = Unfavorable variance (b) Comment on the manager's performance in controlling costs during the two-month period. Part II: 25 Multiple Choice Questions @ 2 points each = 50 points. Place answers in the table below: 1. 6. 11. 16. 21. 2. 7. 12. 17. 22. 3. 8. 13. 18. 23. 4. 9. 14. 19. 24. 5. 10. 15. 20. 25. FinalSUMNIll9287jhd72g Part I. 6 Comprehensive problems worth 50 points total 1. Points = 4 Hayes Enterprises produces miniature parasols. Each parasol consists of $1.20 of variable costs and $.90 of fixed costs and sells for $4.50. A French wholesaler offers to buy 9,000 units at $1.40 each, of which Pederson has the capacity to produce. Hayes will incur extra shipping costs of $.12 per parasol. Instructions Determine the .

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ACCT 5302 Multiple Choice Review Questions and Answers – Exam 2 1. The materials purchase budget: A. is the beginning point in the budget process. B. must provide for desired ending inventory as well as for production. C. is accompanied by a schedule of cash collections. D. is completed after the cash budget. 2. Which of the following budgets are prepared before the sales budget? A. Option A B. Option B C. Option C D. Option D 3. There are various budgets within the master budget. One of these budgets is the production budget. Which of the following BEST describes the production budget? A. It details the required direct labor hours. B. It details the required raw materials purchases. C. It is calculated based on the sales budget and the desired ending inventory. D. It summarizes the costs of producing units for the budget period. 4. Tolla Company is estimating the following sales for the first six months of next year: Sales at Tolla are normally collected as 70% in the month of sale, 25% in the month following the sale, and the remaining 5% being uncollectible. Also, those customers paying in the month of sale are given a 2% discount. Based on this information, how much cash should Tolla expect to collect during the month of April? A. $281,260 B. $361,260 C. $366,010 D. $393,760 5. Golebiewski Inc. bases its manufacturing overhead budget on budgeted direct labor-hours. The direct labor budget indicates that 4,900 direct labor-hours will be required in November. The variable overhead rate is $8.40 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $78,400 per month, which includes depreciation of $10,290. All other fixed manufacturing overhead costs represent current cash flows. The company recomputes its predetermined overhead rate every month. The predetermined overhead rate for November should be: A. $22.30 B. $16.00 C. $24.40 D. $8.40 6. The Stacy Company makes and sells a single product, Product R. Budgeted sales for April are $300,000. Gross Margin is budgeted at 30% of sales dollars. If the net income for April is budgeted at $40,000, the budgeted selling and administrative expenses are: A. $133,333 B. $50,000 C. $102,000 D. $78,000 Using the following information to answer questions 7-11 Justin's Plant Store, a retailer, started operations on January 1. On that date, the only assets were $16,000 in cash and $3,500 in merchandise inventory. For purposes of budget preparation, assume that the company's cost of goods sold is 60% of sales. Expected sales for the first four months appear below. The company desires that the merchandise inventory on hand at the end of each month be equal to 50% of the next month's merchandise sales (stated at cost). All purchases of merchandise inventory must be paid in the month of purchase. Sixty percent of all sales should be for cash; the balance will be on credit. Seventy-five percent of the credit sales should be collected in the month following the.

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6-3- (a) In which form does Cd(II) occur mainly in a water of the foll.docx

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6. A solution of an acid, with a general formula HA, contains 0.400 moles of H\"\'. The acid solution is neutralized by 43.4 mL of sodium hydroxide. What is the molarity of the sodium hydroxide solution? 7. Write the balanced chemical equations for the removal of water from the following hydrated crystals. a) Copper(Il) sulfate pentahydrate b) Tin(II) chloride dehydrate c) Cobalt(II) chloride hexahydrate d) Magnesium sulfate heptahydrate oint of solution made hy dissolving 6.000 q of urea Solution 6) HA + NaOH ------------------> NaA + H2O moles of HA = moles of NaOH = 0.400 moles = 0.400 volume = 43.4 mL = 0.0434 L molarity of NaOH = moles / volume = 0.400 / 0.0434 = 9.21 M 7) a) CuSO4 .5H2O ------------------> CuSO4 + 5 H2O b) SnCl2 H2O ----------------------> SnCl2 + H2O c) CoCl2.6H2O --------------------> CoCl2 + 6H2O d) MgSO4 7H2O -------------------> MgSO4 + 7H2O .

6- A solution of an acid- with a general formula HA- contains 0-400 mo.docx

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6. What are the differences between objects and abstract data types Solution Differences between Objects and Abstract data types: ______________________________________________ Objects: Object is an instance of a class and it has states and behaviours of class. Abstract data type: It is a data type of abstract and it hides the representation of class, and it is typically implemented as a class and each instance of Abstract data type is usually an object of that class. Objects and Abstract data types are not the same. But these are not different with each other. Objects are a kind of Abstract data types. An Abstract data type is an interface.But objects are instance of a class, with its own copy of any non-static variables. Abstract data type is a collection of methods but in case of objects it is not an interface.It is an representation of a class with new operator. A class can have one or more Abstract data types in the same way class can have one or more objects also. To understand you with clear for Example, Collection interface is Abstract data type, ArrayList is a class and you can make ArrayList object with new operator. .

6- What are the differences between objects and abstract data typesSol.docx

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6. What do the bubbles in boiling water principally c a. air b. O2 (e and H2e c. H20 d. vacuum e. nitrogen What is the correct name for Co3(PO4)4? a. cobalt phosphate b. tricobalt tetraphosphate c. cobalt (II) phosphate d. cobalt (III) phosphate e. cobalt (IV) phosphate 7. 8. How many neutrons are contained in *He? a. 0 b. 1 c. 2 d. 3 e. 4 9. How many electrons are contained in He 2 2 a. d. 3 e. 4 Solution 6) the bubbles in boiling water contains water vapours, hence H2O(g), as the vapour pressur eof li 7) The name for anion is phosphate , there are four phosphate groups The oxidation state of cobalt is 3x + 4(-3) = 0 x = +4 So the correct name is Cobal(IV)phosphate 8) neutrons = mass number - atomic number = 4-2 = 2 9) Electrons = 0 as the number of electrons in Helium in its ground state = 2 The charge is +2, which represents removal of two electrons .

6- What do the bubbles in boiling water principally c a- air b- O2 (e.docx

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6. Both solutions and colloids are mixtures. Differentiate between them. Solution Although solutions and colloid both are mixtures but we can differentiate solution and colloid on the basis of some parameter given below: 1) Particle size: Particle size of solution is less than 1nm or (10 -9 ) m Particles size of colloid are between 1nm to 1000 nm 2) Visibility In solutions the visibility of substances dissolved in it are not possible even with optical means. While in colloid it may be visible with ultra microscope. 3) Diffusion Diffusion is very rapid in solution while very slow in colloid 4) setting Solution doesn\'t settle while colloid may settle down under centrifuge . 5) Nature: Solution is Homogeneous in nature while colloid is heterogeneous in nature. 6) Tyndall effect Solution doesn\'t show Tyndall effect Colloid shows Tyndall effect So we can say that solution and colloid both are mixture but there are a lot of difference between them. .

6- Both solutions and colloids are mixtures- Differentiate between the.docx

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6). The Town of Elmwood applied for a competitive grant from the state government for providing an after- school recreational program for at-risk children from low-income families. On 2/1/2005, Elmwood was notified that it had been awarded a grant of $100,000 for the program. The program provides up to $1,000 per child served provided that family annual income is less than $25,000. The grant provides for reimbursement of all allowable costs of conducting the program on a twice-monthly basis. No time limit is imposed for completion of the program. Any unused grant award may be carried forward to the next fiscal year. By 12/31/2005, Elmwood?s fiscal year-end, $74,000 had been expended in providing recreational services for eligible beneficiaries. Reimbursement of $71,000 had been received from the state by this date. Required: [12 pts.] a). What are the eligibility requirements of this grant? b). As of 12/31/2005, identify the following: (1). Cash Received (2). Program Revenue (3). Expenditures Solution Total Expenditure = $ 74000 Cash Received = $ 71000 Revenue = 71000-74000 = $ 3000 The program must be carried on & also the expenditure will be for the children whose family income is less than $ 25000/-. .

6)- The Town of Elmwood applied for a competitive grant from the state.docx

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