oficina bonita company manufactures office furniture. an unfinished desk is produced for $36.40 and sold for $64.35. a finished desk can be sold for $75.50. the additional processing cost to complete the finished desk is $6.60. prepare a differential analysis

Payback period of Project is 3 years, accounting rate of return is 16.3% and Net Present value is $4.669

The duration needed to recoup an investment's cost is referred to as the payback period. Simply described, it is the period of time it takes for an investment to break even. The payback period is significant because individuals and businesses invest money primarily in order to be reimbursed. In principle, an investment gets more alluring the quicker its payback is. Anyone can benefit from calculating the payback period by dividing the initial investment by the typical cash flows.

To solve the question :

1. Calculation of payback period :

Year          Annual Net After          Cumulative

                  Tax Cash Flows           Cash Flows

a                          b                                 c          

1                           28.000                   28,000

2                          25.500                   53,500

3                          23.000                    76,500

4                          20,500                    97,000

5                          18.000                     115,000

Initial Cost = 76,500

Payback period of Project = 3 years

2. Calculation of Accounting rate of return on the initial investment :

Calculation of Average Annual Net Income :

Average Annual Net Income

(62500/5) = 12,500

Calculation of Accounting rate of return based on original investment :

a. Average Annual Net Income = 12,500

b. Initial Investment = 76,500

Accounting rate of return :

(Average Annual Net Income/Initial Investment × 100)

= (12.500 / 76,500 × 100)

= 16.3%

3. Calculation of Net present value :

Year        Net Cash Flows    Present value of 1 at 14%        Present value of              

a                       b                         c = 1/1.4^a                              cash flows

0                -$76,500                     1.000                                   -$76,500

1                  $28.000                     0.877                                    $24,556

2                 $25,500                     0.769                                    $19,610

3                 $23,000                     0.675                                    $15,525

4                 $20,500                     0.592                                    $12,136

5                 $18,000                      0.519                                     $9,342

Net Present Value = $4,669

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The statement that is accurate about GDP is  A) Nominal GDP values productions using fixed prices, while real GDP values productions using current prices.

Real gross domestic product (GDP) is a measure of an economy's output of all products and services over the course of a year, adjusted for inflation. Base-year prices are used to express real GDP. It is also known as GDP in constant prices, GDP that has been adjusted for inflation, and GDP in constant dollars. Simply expressed, real GDP corrects for price fluctuations and estimates the total economic production of a nation.

Real gross domestic product (real GDP) is a measure of an economy's output of all goods and services during a particular year that has been adjusted for inflation.

Real GDP is frequently referred to as constant price, inflation-corrected, or constant dollar GDP since it is measured in base-year prices.

Therefore, option A is correct.

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The following agriculture demands stability in u.s. Option B.

Market globalization brings about increased interdependence between markets. global economy multi-nationality of procurement manufacturing trade and investment activities increasingly cross borders. increased competition between deals and financing;

Globalization lowers manufacturing costs. This means that businesses can offer consumers lower prices. The average cost of goods is an important aspect that helps improve living standards. It also gives consumers access to a wider variety of products. The main motive of multinational corporations is to provide financial support to their own governments. The main motive is profit for foreign countries.

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The breakeven point in units increases when unit costs d. increase and the sales price remains unchanged.

The break-even point will boom by any of the subsequent: An increase in the quantity of the company's constant costs/costs. A boom within the per unit variable charges/charges.

A low breakeven factor approach that the enterprise will begin making a profit quicker, whereas an excessive breakeven point means extra services or products that want to be sold to attain that factor.

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A multinational corporation (MNC) has facilities and different property in at the least one country other than its home, Such organizations have offices and/or factories in special countries and typically have a centralised head office where they coordinate worldwide management.

Reduce the price of manufacturing, mainly the labour fee. seize the moneymaking foreign marketplace against worldwide competition. Avail the competitive advantage internationally. acquire extra performance with the aid of producing in neighborhood markets after which exporting the products.

Multinational corporation (MNC), additionally referred to as transnational organization, any organization that is registered and operates in more than one us of a at a time. normally the employer has its headquarters in a single u . s . and operates absolutely or partially owned subsidiaries in different countries.

A multinational organisation is a corporation that does enterprise in a pick out few countries round the arena and operates centers such as warehouses or distribution centres in at the least one overseas usa. although the enterprise does enterprise in different international locations, its primary consciousness is the home marketplace.

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are combinations of conventional components, components from subassemblies, or services that consumers can choose from a small selection. example: Subway sandwiches and Dell PCs.

consist of a variety of smaller tasks and activities that must be planned out and completed in order for large, customised projects to be delivered on time and within budget. Characteristics: A wide range of requirements and duties were given to the site along with special, substantial, and sophisticated resources.

Batching, low to moderate volume, numerous routes, a diversity of products, a highly skilled personnel, and customization to the demands of the customer are all traits

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profitability, liquidity, solvency, and valuation are the financial variables or ratios I would consider essential to compare companies' financial performance.

Because they are the most accurate predictors of the expectations and actions of investors and other economic players, financial variables are used to forecast future economic events. Market value, assets, equity, cash flow, sales, and market/book value are a few examples of commonly used financial performance factors. Other variables include levels, growth, and variability in profit as well as market value, assets, and cash flow. The process of horizontal analysis is used to track changes in the financial variables across time. The firm evaluates ratios, statements, and other metrics over time in a trend analysis technique known as horizontal analysis. Dependent variables and independent variables are used in financial modelling and accounting. In contrast to independent variables, which are unaffected by changes in other variables, dependent variables change when they are influenced by other factors.

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An act of Congress that gives a department and/or agency authority to Outlays obligate the federal government to make disbursements for goods and services.

Federalism is a system of government in which powers are divided between a central and its constituent states, provinces, etc. It is an institutional mechanism that integrates her two policy areas: one at the central or national level and one at the regional or local level.

"State" means that there is both a central government and 50 state governments. A "republic" is a form of government in which the people hold power and elect representatives to exercise that power.

These numerated powers include, among others, the power to tax, regulate commerce, enact uniform naturalization laws, establish federal courts (subordinate to the Supreme Court), establish and maintain armed forces, and declare war.

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Network effects are sometimes criticized as harming innovation by companies that use them to gain market domination.

The market refers to all sellers and customers in the area or region that is being studied. The topic could include Earth as well as a number of other countries, areas, states, and cities. The forces of supply and demand in the market determine the value, expense, or cost of the items sold.

A market is a setting where a number of individuals exchange products, services, and information. A market is ideally a place where a group of individuals can do business. the two participants

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To keep the budget as intended, the business must evaluate the budget and find more places where expenses can be reduced.

The first job that needs to be accomplished in order to find expenses that can be cut is budget revision. To further improve performance, budget modifications should be made. As a result, money might be redistributed throughout the budget's many operations to provide a higher output. Assume that Mazeppa is now producing 100,000 units per year. If it wants to enhance operational income by $5 for each unit included in the special order, what unit price should it charge the distributor? Calculations in the middle should not be rounded. The business won't have to turn away any of its regular customers in order to fulfil the special order at its existing operational level of 100,000 units. It just needs to produce a contribution margin per unit of if it wants to improve operational income by for each unit in the special order.

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The interest is compounded monthly, there are 12 compounding periods per year, and the exponent 12t represents the total number of compounding periods over t years. Thus, the correct answer is option c.

The expression given for the amount in the account is likely of the form

[tex]\displaystyle{\displaylines{A = P(1 + r/n)(nt)}}[/tex]

where,

P is the initial deposit,

r is the annual interest rate,

n is the number of times the interest is compounded per year,

t is the time in years.

The exponent 12t in the expression represents the number of times the account has compounded since it was opened.

Therefore, the correct answer is option c. The exponent 12t represents the number of times the account has compounded since it was opened.

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The owner’s equity section of a balance sheet may report different kinds of details about owner’s equity, depending on the need of the business is true.

After all liabilities connected to an asset have been paid off, the asset's equity remains. For instance, if you have a car worth $25,000 but owing $10,000 on it, you have $15,000 in equity in the car. It refers to the worth or stake of the most inexperienced class of asset investors.

As a result of their representation of ownership in businesses, stocks are known as equities. They allow investors to take advantage of growth but also exposing them to danger when the economy falters.

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A balanced budget is one in which the whole projected revenues and the total planned expenditures are equal in terms of financial planning or budgeting. The public sector (government) budgeting process is where this phrase is most frequently used.

Official government budgets are frequently referred to as having a "balanced budget." Governments might announce in a press release that their budget is balanced for the upcoming fiscal year, or politicians might vow to do so if they win power.

A balanced budget is frequently used in conjunction with the phrase "budget surplus." When revenues are more than expenses, a budget surplus is created, and the surplus amount is the sum of the two. In a business setting, a company can reinvest excess funds back into itself, for example, to cover costs associated with research and development, give them to staff as bonuses, or provide them to shareholders as dividends.

A budget surplus arises in a government setting when tax collections in a fiscal year outpace government spending. Since 1970, the US government has just four times produced a budget surplus. The incident occurred every year in a row between 1998 and 2001.

In contrast, a budget deficit occurs when spending exceed receipts. Due to the necessity of borrowing money to cover expenses, budget shortfalls always result in mounting debt. As an illustration, the national debt of the United States, which as of November 2020 totaled more than $27 trillion, is the product of decades-long budget deficits.

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It wouldn't be worth $6,000 for 35 years.

The number of years required for a nation's economy to double in size is equal to 70 divided by the percent growth rate. For instance, if an economy expands by 1% annually, it will take 70 / 1 = 70 years for the economy to double in size.

Quick illustration of the 70% rule It is simple to apply the 70% rule. You increase the property's ARV by 0.7 to decide the greatest cost you would pay for that property. If you think a property's ARV will be $300,000, for instance, you shouldn't spend more than $210,000.

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(0) January 1,  issuance            $13,466               $ 186,534

(1) June 30, first payment          11,782                188,218

(2) December 31, second payment 10,098             189,902

In finance, a bond is a type of protection below which the issuer (debtor) owes the holder (creditor) a debt, and is obliged – depending at the phrases – to pay off the essential (i.e. quantity borrowed) of the bond on the maturity date as well as hobby (called the coupon) over a special quantity of time. The hobby is generally payable at constant durations: semiannual, annual, and less often at different periods. as a consequence, a bond is a form of loan or IOU. Bonds offer the borrower with outside price range to finance long-time period investments or, within the case of government bonds, to finance contemporary expenditure.

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Out of the choices provided above, it can be stated that the benefit hypothesis, acceptance criteria and priority are the minimum requirements for a feature. Therefore, the option D holds true.

The benefit hypothesis can be referred to or considered as the method followed in order to decide the approval of a feature in the frameworks related to the same. The benefit hypothesis is most likely complemented by the acceptance criteria and priority as a proposition of the minimum requirements of a feature.

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When actual results depart significantly from the standard, the reasons why should be investigated and Standards provide information for measuring performance are the statements that are true.

Quantity Standards outline how much of an input must be used to produce a good or deliver a service. The amount that should be paid for each unit of the input is specified by price standards.

Standards that are used to determine who is to blame for issues can engender animosity and lower morale. Standards shouldn't be used to assign responsibility for issues. A labor rate variance can be brought on by a number of variables besides the contractual wage rate given to employees.

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The true cost of this loan to the borrower country bank offers one-year loans with a stated rate of 15 percent but requires a compensating balance of 9 percent 17%.

Bank's Proposal means the Bank's offer to provide the City with a non-revolving line of credit in the form of a tax-restricted general bond issue and to accept the Notes pursuant to the terms contained in the Bank's Proposal.

Banks are licensed financial institutions that accept checks and deposits and make loans. Banks also offer related services such as Individual Retirement Accounts (IRAs), Certificates of Deposits (CDs), Currency Exchange and Safe Deposit Boxes.

The word bank is used as a noun to refer to a place where people deposit their money or a long hill or slope such as a riverbank. Bank is also used as a verb meaning to bounce off something. The word bank is very common and has several other meanings, both as a noun and as a verb.

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It is a means of dissemination of information that is done in public places through brochures, posters, billboards, among other elements. Outdoor advertising is of utmost importance since it allows providing news information or commercial advertisements in public places.

Outdoor advertising is used in public places, this makes it possible to spread information to a specific audience.

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Here, the change in saving is 12.000 and change in income is 60,000. Using MPS formula, that is, change in saving /change in income = 12000/60000 = 0.2. option A is the correct.

What Is the Marginal Propensity to Save (MPS)?

Economists can determine households' MPS by income level using information on household income and saving. Because MPS is not constant and can change depending on income level, this calculation is crucial. The MPS often rises with income since each new dollar is less likely to be spent on subsequent purchases as wealth improves and the capacity to meet requirements and wants. However, it's still possible that a consumer's savings and spending patterns might change in response to an increase in income.

Naturally, a higher paycheck enables one to more easily pay for living expenditures, giving one more room to save. A higher pay also opens up access to more expensive items and services.

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The average annual growth rate of tuition for 2009 to 2012 would be 20% if the 2012 revenue and student enrollment goals are met.

Assuming the 2012 revenue and student enrollment goals are met, the average annual growth rate of tuition for 2009 to 2012 can be calculated using the following equation:

Average Annual Growth Rate of Tuition = ((2012 Tuition - 2009 Tuition) / 2009 Tuition) / 3. Where 3 is the number of years between 2009 and 2012.

For example, if the 2012 tuition is $20,000 and the 2009 tuition was $15,000, then the average annual growth rate of tuition for 2009 to 2012 would be calculated as follows:

Average Annual Growth Rate of Tuition = ((20,000 - 15,000) / 15,000) / 3 = 0.2 or 20%

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The yield rate will be 0.02625.

95.59 = 100 + 100(0.02375 −j) a2n j. 108.82 = 100 + 100(0.03125 −j)a2n j. 95.59 −100/108.82 −100 =0.02375 −j/0.03125 −j = j= 0.02625.

The cost of a bond, commonly known as its "par value," is what the issuer must pay when it matures. In contrast, the face value of a stock is the cost established by the company issuing it at the time of issuance.

The price at which securities may be repurchased by the issuing business before their maturity date is known as the redemption value. If a bond's redemption value is higher than its purchase price, it was bought "at a discount". If the price paid for it is higher than the value redeemable for it, it is bought "at a premium".

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C. Assumption of risk

The following which is a valid defense in a strict product liability case is the Assumption of risk. If you need a valid defense in a product liability, then use the assumption of risk.

Product liability is an area of law that regulates the responsibility of manufacturers, distributors, suppliers or sellers of a product that is sold to the public for losses that can be caused by these products. While the word "product" can have broad connotations, in the field of law it is usually restricted to private property.

Most countries usually regulate this through legislation, for example by creating specific product liability laws, adding related provisions in civil law, or providing for them in consumer protection laws. The United States and the European Union are considered the two countries with advanced product liability laws, so most systems in other countries are modeled on one or the other.

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You might change to a different question or ask a new question of your audience if you notice that they are losing interest.

A presentation is how a speaker communicates information to an audience. A presentation's typical goals include informing, persuading, inspiring, motivating, creating goodwill, or presenting a novel concept or service. Speeches, opening statements, lectures, and demonstrations can all be included in presentations. For presentations, preparation, planning, organization, writing, the use of visual aids, stress management, and question-answering are frequently required. Presentations are widely used in tertiary job settings, like when accountants give a corporation's detailed financial report. An interactive presentation has the advantage of capturing more audience attention and encouraging audience engagement, which promotes a sense of community.

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The Answer is C. The excess of the fair value of a business over the fair value of all net identifiable assets.

Define Goodwill?

Goodwill is an intangible asset recognized that can relate to the value of the purchased company's brand reputation, employee relationships, customer service, and intellectual property, when ownership of a firm is transferred as a concern.

The portion of the purchase price that is higher than the sum of the net fair value of all of the assets purchased in the acquisition and the liabilities assumed during the process.

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On November 1, alan's company signed a 120-day, 8% note payable, with a face value of $21,600.

Debit Interest Expense, $288; credit Interest Payable, $288.

Interest payable (21600*0.08*60/360)

A company, abbreviated as co., is a legal entity representing an affiliation of people, whether or not natural, felony or a aggregate of each, with a selected goal. organization contributors proportion a commonplace motive and unite to attain specific, declared dreams.

A corporation is a criminal entity fashioned with the aid of a collection of individuals to engage in and perform a business—business or commercial—business enterprise. A organization can be organized in various methods for tax and financial liability functions relying on the corporate regulation of its jurisdiction.

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If it is likely that claims will be made for occurrences prior to the balance sheet date and the losses may be reasonably predicted, liabilities should be recognized in the statements. (Option C)

An organization's assets, liabilities, and shareholder equity are listed on a balance sheet, which is a financial statement. One of the three primary financial statements used to assess a company is the balance sheet. It offers a snapshot of the assets and liabilities of a corporation as of the publication date.

The balance sheet is crucial because it informs you and other interested parties about your financial situation. Making better management decisions can be aided by keeping this information current. It can also enhance your operating effectiveness, borrowing capacity, and overall financial stability.

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The minimum points of the average variable cost and average total cost curves occur where --- the marginal cost curve intersects those curves.

Option C is correct .

He intersects AVC and ATC at the minimum marginal cost because the curves are equal at the lowest point. At the minimum point, ATC = MC = AVC.

When average cost is minimal, marginal cost = average cost. This is because the second marginal cost is higher than the average cost. Since the marginal cost is higher than the average cost, the average cost should also be higher.

The marginal cost (MC) curve is defined as the change in total cost divided by the change in energy production. In a perfectly competitive market, the MC curve is the same as the firm's supply

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It is cheaper for a cable company's customers to sign up for a package that includes cable, internet, and phone service than for them to purchase each of these services individually. This is an example ofis an example of product-bundle pricing.

Purchasing is the technique that includes commercial enterprise or organization makes use of to acquire items or offerings to accomplish its dreams.

Although there are several agencies that try and set requirements for the shopping procedure, methods can range substantially among businesses.

Kind of purchases :

Purchasing is becoming a middle competency of the firm, locating and growing providers and bringing in expertise that is notably valued through the company. Buying is normally responsible for spending greater than 50 percent of all of the sales the firm receives as income from income.

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Ups’s business customers looking for when committing to work with ups is like healthcare, small business, and international market.

UPS is the world's leading parcel delivery company and a leading provider of global supply chain management solutions. We operate one of the world's largest airlines and one of the largest alternative fuel fleets under the global UPS brand. Although UPS's primary business is the worldwide delivery of packages and documents, UPS' service portfolio also includes global supply chain services and trucking.

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