ABC Company's performance report for April included the following for sales revenue: Budgeted revenue = $98,000; Actual revenue = $93,000; Variance = $ Use F or U to identify the variance as favorable

Answers

Answer 1

ABC Company's performance report for April included the following for sales revenue: Budgeted revenue = $98,000; Actual revenue = $93,000; Variance = $5000;

The company experienced an unfavorable variance of $5000 since the actual revenue of $93,000 was less than the budgeted revenue of $98,000 by $5000. A favorable variance would have occurred if the actual revenue was greater than the budgeted revenue. Sales revenue variance can be determined by the formula: Variance = Actual revenue - Budgeted revenue.

The variance indicates whether the actual revenue is higher or lower than the budgeted revenue.The ABC company has experienced an unfavorable variance of $5000. An unfavorable variance occurs when the actual results are worse than the budgeted results. If the actual results were better than the budgeted results, the variance would be called favorable.In conclusion, ABC Company's sales revenue variance for April is unfavorable, which means that the company's actual revenue was less than the budgeted revenue.

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Hankins, Inc., is considering a project that will result in initial aftertax cash savings of $6.6 million at the end of the first year, and these savings will grow at a rate of 3 percent per year indefinitely. The firm has a target debt–equity ratio of .65, a cost of equity of 13 percent, and an aftertax cost of debt of 6 percent. The cost-saving proposal is somewhat riskier than the usual project the firm undertakes; management uses the subjective approach and applies an adjustment factor of +2 percent to the cost of capital for such risky projects.
1. Calculate the WACC.
2. What is the maximum cost the company would be willing to pay for this project?
**I already figured out the correct WACC 10.24% but I cannot seem to get the correct answer for the second part of the question. I got 71428571.43 but it tells me that that answer is incorrect. Please help!

Answers

Your calculations and solutions are truly correct. I actually have recalculated and achieved the operating again. You can discover it below. You can attempt getting into your solution in millions, in place of absolutely the fee you've got got mentioned. That may help. Else your technique and solution is truly correct.

WACC = D/(D+E) * Ke + E/(D+E) * Kd * (1-T)

= (0.65/1.65) * 13% + (1/1.65) * 6% = 10.24�justed WACC for the project = 10.24% +2% = 12.24%

NPV of the project = After-tax coins financial savings subsequent year / (WACCp – g)

= 6.6 / (.1224 - .03) = 71.428571428 million = 71.forty three million (Rounded to two decimal places)

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which of the following statements is true about the relationship between business processes and information systems? group of answer choices information systems incorporate all business process activities and hence, should be developed before business processes. the relationship between business processes and information systems is one-to-one. developing information systems before business processes ensures that all activities are considered in the development process. a business process need not relate to any information system, but an information system relates to at least one business process.

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A business process need not relate to any information system, but an information system relates to at least one business process, this statements is true about the relationship between business processes and information systems.

A business process is a logically related sequence of actions that specify how particular business tasks are carried out. It is a distinctive method of coordinating work, information, and knowledge inside an organization. Business processes are important for managers to be aware of since they affect how well a firm can conduct its operations and could provide a competitive edge. Each of the main business functions has its own unique business processes, but many of them are cross-functional. Information systems assist firms restructure and streamline business operations by automating certain of these procedures.

The official organizational division in charge of information technology services is the information systems department. It is in charge of maintaining the networks, data storage, hardware, and software that make up the company's IT infrastructure. The department is often led by a CIO and is made up of professionals including programmers, systems analysts, project managers, and information systems managers.

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JohnBoy Industries has a cash balance of $54,000, accounts payable of $134,000, inventory of $184,000, accounts receivable of $219,000, notes payable of $129,000, and accrued wages and taxes of $41,500. How much net working capital does the firm need to fund?

Answers

Answer:Net working capital = $152,500

Explanation:

Net working capital = CA– CL

Where CA= Current Assets = Cash + Inventory + Accounts Receivable

and CL= Current Liabilities= Account payable + Notes payable + accrued wages and taxes

CA=$54, 000 + $184,000 + $ 219,000 =$457,000

Current liabilities = Account payable + Notes payable + accrued wages and taxes

CL = $134,000 + $129,000 + $41,500 = $304,500

Net working capital = Current assets – Current liabilities

Net working capital = $457,000 – $304,500=  $152,500

Net working capital = $152,500

Brandon is offered two jobs. One has a starting salary of $32,000 plus a raise of $1,000 every year. The other offers a starting salary of $28,000 plus a raise of $1,800 every year. Which equation represents when the two jobs will have the same salary?.

Answers

In linear equation, 5 years the two jobs will have the same salary.

What are a definition and an example of a linear equation?

In an equation with one variable, ax+b = 0, where x is the variable and a and b are real integers, the variables all have powers of 1.

Given that,

Brandon is offered two jobs. One has a starting salary of $32,000 plus a raise of $1,000 every year.

The other offers a starting salary of $28,000 plus a raise of $1,800.

The difference in starting pay:

Thirty two thousand minus twenty eight thousand equal to four thousand.

32,000 - 28,000 = 4,000

The difference in raises:

Eighteen thousand minus thousand equal to eight hundred.

1,800 -1,000 = 800

Number of years to be the same:

4,000 / 800 = 5

Hence after 5 years the two jobs will have the same salary.

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a.w. phillips collected data on the rate of change in money wages and plotted it against unemployment rates in the united kingdom. the curve he fit to the data showed that a. the rate of change of money wage rates and unemployment rates were inversely related.

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Phillips collected data on the rate of change in nominal wages and plotted them against the UK unemployment rate. It shows that there is an inverse proportional relationship.

Higher inflation is associated with lower unemployment and vice versa. The Phillips curve, a concept that guided macroeconomic policy in the 20th century, was challenged by stagflation in the 1970s.

The Phillips curve shows the relationship between inflation and unemployment. When unemployment is low, inflation is high, and when unemployment is high, inflation is low.

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Select all that apply Review the following statements and select the ones which accurately describe a Petty Cash fund. Select all answers which apply. Multiple select question. It is established to pay for small payments like postage, shipping fees, etc. It is used to avoid the time and cost of writing checks for small amounts. It is an account used to record small sales amounts. It is an expense reported on the income statement. It is an asset reported on the balance sheet.

Answers

Answer:

It is established to pay for small payments like postage, shipping fees, etc.

It is an asset reported on the balance sheet.

It is used to avoid the time and cost of writing checks for small amounts

Explanation:

A Petty Cash is simply any amount of cash kept on hand and used for making small payments. It is usually placed on the asset account and it account also increases on the debit side and decreases on the credit side.

The Petty Cash fund is set up with the use of the following:

1. Date

2. Debit

3. Credit

4. Source Document

Businesses promote use of Petty Cash funds due to it having some small payments for which writing a check is not time or cost effective. It is increase by replacimg or putting more money back in the petty cash box. Before putting money, an evidence of the fund being put in to the box must be complete.

Answer:

It is established to pay for small payments like low-cost supplies and shipping fees, etc.

It is an asset reported on the balance sheet.

Explanation:

first answer is incorrect

The United States ship 10,000 pounds of sugar out of the country every
month. This is an example of what?
Importing
Exporting
Deficit
Inflation

Answers

Answer:

Explanation:

exporting.

Answer:

Exporting

Explanation:

The way I was tought this is Importing begins with im which sounds like in, it is being brought into the country. Exporting begins with Ex, like exit, it is exiting the country.

Your pay rate is $18 per hour and you have worked 50 hours for the first week of the pay period and 50 hours for the second week of the pay period. Reminder: Your regular work hours is 40 hours for the week and you get paid bi-weekly and time and a half is paid for overtime hours. Calculate your gross pay.

Answers

Answer:

$1,260

Explanation:

$18 is the rate of pay for 40 hrs/week

$27 is the rate of pay for the extra 10 hrs/week (18 + 9)

A total of 100 hours for the pay period, 80 of those are 18/hr, 20 are 27/hr

40(18) + 20(27) = 720 + 540 = 1260

Please let me know if you have any questions.

Within each of the three larger categories, best practices are categorized by ____ stages of process improvement.

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Within each of the three larger categories, best practices are categorized by four stages of process improvement.

What is Process Improvement?

Process Improvement serves as the proactive task of identifying as well as analyzing existing business processes within an organization.

The four stages of process improvement are;

Identify the need for change identify the need for change.Analyzing current processSeek commitment and support.Look for improvement strategy

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why would a business ower lower the price of a product

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Answer:

he would do so becaus the canadiens wer smugling syrup and it was making trhe price go yeet, so ppl who didnt sell at thaat price had to lower or go ot of business!1

Explanation:

Answer: A business owner may lower the price of a product if there isn't enough demand or as a promotion. A business owner's price for their products/services should only be what consumers would pay for. If they aren't willing to pay the expensive price, they should lower it. The owner may also lower the price as part of a sale to attract customers or to get rid of the product.

I hope this helped!

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A company in Maine sends lobsters to France What is Maine doing? Select three options​

Answers

Answer:

Following are the answer to this question:

Explanation:

Some information is missing in the question. So, the correct choices can be described as follows:

i) practicing international trade

ii) exporting products

iii) participating in globalization

Maine has been globally traded because its, company transfers it's own goods at international frontiers when a client gives lobster with France in Maine.  It exports products as its goods are manufactured in one nation, in this scenario the USA, is one other country, France in this case.Finally, it participates in the process of globalization because the company operates internationally by selling its products.

Answer:

B. practicing international trade

C. exporting products

D. participating in globalization

The data on price and quantity purchased relating to a commodity for 10 months are given
below:Calculate coefficient of correlation between price and quantity.

Answers

Price and number of goods purchased are inversely correlated. Consequently, price rises as quantity rises.

What is data on price ?

Pricing Data is accurate information on the costs of goods that are strikingly comparable to those being purchased. Prices are used interchangeably in this definition to refer to actual selling prices as well as suggested or prospective selling prices. Data pertinent to both primary and subcontract prices are referred to in the definition. Data may consist of specific costs, weights, addresses, names, ages, temperatures, dates, or distances, for instance. Data is a basic type of knowledge and has no meaning or use by itself. In other words, facts must be interpreted in order to have any significance. A pricing list again for new term has been sent by the Contractor to authorized buyers.

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Describe the resources you plan to use or provide to ensure the beneficiary has adequate financial support to cover their basic living needs.

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The resources that one can use to plan to ensure the beneficiary has adequate financial support to cover their basic living needs.

The person's full legal name.The person's  relationship to you. Mailing address, email, phone number.The date of birth and Social Security number.

Who Are the Beneficiaries?

A beneficiary is a person (or entity) named to receive the advantages of property that belongs to another person. These benefits are frequently given to beneficiaries as a part of an inheritance.

It's crucial to name beneficiaries for your financial assets so that you can rest easy knowing that the people you've determined should get your money are guaranteed to do so. You can control what happens to your money and make the situation clear for everyone who might be affected by naming beneficiaries.

Note that there is no question as to where you want your money or insurance proceeds to go if you have a current beneficiary listed on all of your accounts. It reduces time (and maybe money).

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the model can be applied to companies that either pay or do not pay a dividend—but it cannot be applied to privately-held companies.

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The model you are referring to is the Dividend Discount Model (DDM). This model is used to calculate the value of a company's stock by estimating the present value of its future dividends. It can be applied to companies that pay a dividend, as well as those that do not pay a dividend. However, it cannot be applied to privately held companies because they do not have publicly traded stocks.

The DDM is based on the idea that a company's stock is worth the sum of its future dividends, discounted to present value. It is calculated using the following formula:

P = D / (r - g)

Where:

- P is the current stock price
- D is the expected dividend per share one year from now
- r is the required rate of return for the stock
- g is the expected constant growth rate of dividends

It is important to note that the DDM has some limitations. It assumes that dividends will grow at a constant rate, which may not be the case for all companies. It also does not take into account other factors that can affect a company's stock price, such as market conditions and the company's financial health.

Overall, the Dividend Discount Model is a useful tool for estimating the value of a company's stock, but it should be used in conjunction with other valuation methods to get a more accurate estimate.

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What are 'hops', and when, where and why did they enter the beer production process?
Describe the main phases in the development of Northern European brewing between the 13th century and the 16th century.
Identify and describe the significance of the following terms relevant to this week's topic:
alien beer brewers
gruit
gruitgeld/ gruitrecht/ hopgeld
Hamburg
Hanse
Humulus lupulus L.
Roger James

Answers

Hops are the flowers of the hop plant (Humulus lupulus) and are a key ingredient in beer production.

Hops have long been used in the brewing of beer; evidence of their use dates back to the Middle Ages. Hops didn't become a widely used brewing component in Europe, particularly in Germany and the Low Countries, until the 11th to 16th century.

Their bittering, flavoring, and aroma-producing qualities are their main uses. Numerous substances found in hops, such as alpha acids, essential oils, and tannins, are responsible for the distinctive bitterness, aroma, and stability of beer.

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of the $8,000 paid for insurance, what amount should be reported on the 2021 income statement as insurance expense? what amount should be reported on the december 31, 2021, balance sheet as prepaid insurance?

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The insurance expense reported on the 2021 income statement would be $400. The prepaid insurance reported on the December 31, 2021, balance sheet would be $5,600.

If the coverage period for the insurance is 20 years, extending up to 2035, then we can calculate the amounts to be reported on the income statement and balance sheet as follows:

Insurance Expense on the Income Statement:

Since the coverage period is 20 years, we can allocate the insurance expense evenly over the 20-year period. Therefore, the insurance expense for the year 2021 would be $8,000 / 20 = $400.

Prepaid Insurance on the Balance Sheet:

To determine the prepaid insurance amount on the December 31, 2021, balance sheet, we need to calculate the remaining unexpired insurance coverage. As of December 31, 2021, there are 14 years remaining (from 2022 to 2035) out of the total 20-year coverage period. Therefore, the prepaid insurance amount would be $400 x 14 = $5,600.

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At the end of the current yeac, the accointis receivable account has a debit balance of $1,935,000 and sales for the year total $26,710,000, a. The allowance account before adjustment has a deblt balance of $10,200. Bad debt expense is estimated at 1/2 of 1% of 5a ies. b. The allowance account before adjustment has a debit balance of $10,200. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of 5175,000 . c. The allowance account before adjustment has a credit balance of $25,760. Bad debt expense is estimated at 3/4 of 196 of sales. d. The allowance account before adjustment has a credit balance of $25,760. An aging of the accounts in the customer tedger indicates estimated doubtful accounts of $170,420 Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through d) listed above.

Answers

a. Required adjusting entry:

  Bad debt expense: $123,350

  Allowance for doubtful accounts: $123,350

b. Required adjusting entry:

  Bad debt expense: $164,800

  Allowance for doubtful accounts: $164,800

c. Required adjusting entry:

  Bad debt expense: $174,565

  Allowance for doubtful accounts: $174,565

d. Required adjusting entry:

  Bad debt expense: $196,180

  Allowance for doubtful accounts: $196,180

a. The first scenario assumes that the accounts receivable account has a debit balance, indicating that the amount of sales recognized during the year is greater than the cash received from customers. To estimate the bad debts expense, the percentage of sales method is used. The calculation is as follows: 1/2% of $26,710,000 equals $133,550. Therefore, the adjusting entry would be:

Bad debt expense: $133,550

Allowance for doubtful accounts: $133,550 - $10,200 = $123,350

b. In the second scenario, an aging analysis of the accounts in the customer ledger indicates estimated doubtful accounts of $175,000. This amount is considered the required bad debts expense. Thus, the adjusting entry would be:

Bad debt expense: $175,000

Allowance for doubtful accounts: $175,000 - $10,200 = $164,800

c. The third scenario suggests that the adjustment for bad debt expense can be calculated using the percentage of sales method. The calculation is as follows: 3/4% of $26,710,000 equals $200,325. The adjusting entry would be:

Bad debt expense: $200,325

Allowance for doubtful accounts: $200,325 - $25,760 = $174,565

d. Lastly, the fourth scenario assumes that an aging analysis of the accounts in the customer ledger indicates estimated doubtful accounts of $170,420. This amount is considered the required bad debts expense. The adjusting entry would be:

Bad debt expense: $170,420

Allowance for doubtful accounts: $170,420 + $25,760 = $196,180

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What is added to the price of goods and services at the time of purchase?​

Answers

Answer:

VAT

Value Added Tax

______________'_''

What's the main reason to use a personal budget?
O A. To keep costs below benefits
O B. To stay out of debt
C. To appropriate discretionary funds
O D. To maximize investment returns

Answers

Answer: B, stay out of debt

Explanation: A budget reveals areas where you're spending too much money so you can refocus on your most important goals. A budget can keep you out of debt or help you get out of debt. A budget actually creates extra money for you to do use on things that matter to you.

B because the whole point of having a budget is to make sure you don’t over spend and to make sure your spending enough money on everything you need

A group of investors is planning to open a new theme park. What supporting documents should be included?

Answers

An investment group wants to launch a brand-new theme park. The supporting papers that need to be submitted are the business plans.

This is further explained below.

What is a business plan?

Generally, A number of business people are making preparations to launch a brand-new amusement park. It is important to include all of the relevant supporting papers in a business strategy.

In conclusion, A company's aims and the methods by which it intends to attain those goals are laid out in great detail in the document known as the business plan.

A written road map for the company, including its marketing, financial, and operational strategies, is presented in the form of a business plan. Business plans are useful for both newly founded businesses and more established ones.

An executive summary, sections on the goods and services, marketing strategy and analysis, financial planning, and a budget should all be included in a good business plan.

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Does this growth rate of GDP stay high indefinitely or only for
a period of time?

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The growth rate of GDP can vary over time and is influenced by various factors such as government policies, economic conditions, and global events.

It is unlikely that the growth rate of GDP will stay high indefinitely as there may be periods of economic slowdown or recession. However, with proper management and sustained efforts to boost economic growth, it is possible to maintain a relatively high growth rate for an extended period of time.

Ultimately, the sustainability of GDP growth depends on a variety of factors and cannot be predicted with certainty.

Monetary policies, implemented by central banks, can also impact GDP growth. For instance, central banks can adjust interest rates, open market operations, and reserve requirements to influence the supply of money and credit in the economy, which in turn affects borrowing costs, investment decisions, and consumption patterns.

Lowering interest rates, for example, can encourage borrowing and spending, thus stimulating GDP growth, while raising interest rates can have the opposite effect.

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Look positively at objections offered by prospects because an objection often reveals the key to a successful sale. If prospects have been properly qualified, then offering sales resistance is another way for them to say:
A. "I do not want to buy your product at this time."
B. "I want to buy as soon as you give me a few more facts or answers that reassure me that buying from you is the smart thing to do."
C. "I like your product, but I like your competitor's better."
D. "Your product is nice, but we cannot utilize it at present."
E. Any of the above are logical.

Answers

Answer:

B. "I want to buy as soon as you give me a few more facts or answers that reassure me that buying from you is the smart thing to do."

Explanation:

In the case wghen the prospects would be qualified as compared to the offering sales that represent the another way so here it can be said that want to purchase as soon as it provided more facts or answers that given assurance for purchasing from you which shows the smart thing to be done

Therefore the option b is correct

And, the rest of the options would be incorrect

I would like to buy as quickly as you can provide me with a few more data or answers that persuade me that buying from you is the best option."

When customers are qualified as opposed to offering sales, it can be argued that they want to buy as soon as they are given additional facts or answers that give them confidence to buy from you, which is a wise thing to do.

So, the option "B" is the correct answer to the following question.

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suppose you expect to receive $80 at the end of year 1, $90 at the end of year 2, $100 at the end of year 3, and $110 at the end of year 4. what is the present value of these cash flows if the interest rate is 7 percent compounded annually?

Answers

Future cash flow is worth $338.90 at present.

The present value of a future cash flow is calculated by using the following formula:

Present Value = Future Value / (1 + r)ⁿ

Where r is the interest rate and n is the number of periods.

To calculate the present value of the cash flow, we need to solve for the present value of each cash flow separately:

Present Value of Year 1 = $80 / (1+0.07)¹ = $74.68

Present Value of Year 2 = $90 / (1+0.07)² = $81.11

Present Value of Year 3 = $100 / (1+0.07)³ = $87.94

Present Value of Year 4 = $110 / (1+0.07)⁴ = $95.17

The total of all the current values represents the present value of these cash flows.

Present Value = $74.68 + $81.11 + $87.94 + $95.17 = $338.90.

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Under which of the following circumstances might an auditor disclaim an opinion?
A. The financial statements contain a departure from generally accepted accounting principles, the effect of which is material.
B. A group auditor decides to refer to the report of a component auditor who audited a subsidiary.
C. There has been a material change between periods in the method of application of accounting principles.
D. There are significant uncertainties affecting the financial statements for which the auditor is unable to obtain sufficient evidence to support management's assertions.

Answers

A) when the financial statements contain a departure from generally accepted accounting principles that has a material effect, D) when there are significant uncertainties affecting the financial statements for which the auditor is unable to obtain sufficient evidence to support management's assertions.

When the financial statements contain a departure from generally accepted accounting principles (GAAP) that has a material effect, the auditor may disclaim an opinion because the departure undermines the overall fairness and reliability of the financial statements (Option A).

Similarly, if there are significant uncertainties affecting the financial statements, such as unresolved litigation, going concern issues, or contingent liabilities, and the auditor is unable to obtain sufficient evidence to support management's assertions, the auditor may disclaim an opinion due to the inability to express a conclusion (Option D).

Options B and C do not typically lead to a disclaimer of opinion. Referring to the report of a component auditor (Option B) and a material change in accounting principles (Option C) may require disclosure and appropriate modifications in the auditor's report but do not necessarily result in a disclaimer of opinion.


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A consulting company won a $20.8 million three-year contract. The contract requires software development, hosting, and maintenance over three years. The total estimated cost of the project is $17 million, with $10 million expected in Year 1, $5 million in Year 2, and $2 million in Year 3. The billing schedule shows that $5 million will be billed upon start of the work, and then $5 million at each year end. At the end of the first year, the actual cost incurred is $9 million, and total estimated costs are unchanged at $17 million. Using the percentage-of-completion method, how much revenue should be recognized at the end of the first year

Answers

Answer:17%

Explanation: I just want points

what's the difference between "AVERAGE REVENUE" to "MARGINAL AVENUE"?.​

Answers

Answer:

see below

Explanation:

Average revenue refers to the revenue per output. It is the revenue that a business expects to make from the sale of any item. Average revenue is calculated by dividing the total revenue by the total output.

i.e., Average revenue (AR) =  Total revenue (TR) / total output (Q).

Marginal revenue is the revenue generated from the sale of an extra unit. It is the revenue attributed to one more output. It is illustrated by a change in total revenue when one more unit is sold.

research suggests that a firm with greater multimarket contact is likely to initiate an attack, but likely to respond aggressively when attacked. a. less; more b. less; less c. more; less d. more; more

Answers

The research suggests that a firm with greater multimarket contact is more likely to initiate an attack and less likely to respond aggressively when attacked.  The correct option is (c) .This means that firms with greater access to multiple markets are more likely to start a conflict, while those with less access are more likely to be less reactive when under attack.


To explain this further, firms with greater access to multiple markets have more resources available to them, meaning they can afford to start a conflict and take the risk of retaliatory actions. These firms are also able to easily spread their influence across multiple markets, making them more likely to start a conflict. On the other hand, firms with less access to multiple markets have fewer resources available, meaning they are less likely to start a conflict and more likely to simply try to defend themselves if attacked.



In conclusion, firms with greater multimarket contact are more likely to initiate an attack and less likely to respond aggressively when attacked. This is because such firms have more resources available to them and can more easily spread their influence, whereas firms with less access to multiple markets are less likely to start a conflict and more likely to simply defend themselves.

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3.
What is the importance of trade?​

Answers

Trade is critical to America's prosperity - fueling economic growth, supporting good jobs at home, raising living standards and helping Americans provide for their families with affordable goods and services.

lacy's linen mart uses the average cost retail method to estimate inventories. data for the first six months of 2021 include: beginning inventory at cost and retail were $87,000 and $138,000, net purchases at cost and retail were $330,000 and $498,000, and sales during the first six months totaled $508,000. the estimated inventory at june 30, 2021, would be:

Answers

($138,000 beginning inventory + $330,000 net purchases - $508,000 sales). Multiplying $478,000 by 65.6% gives us an estimated ending inventory at cost of $312,928. Finally, we can use the cost-to-retail perceThe estimated inventory at June 30, 2021, using the average cost retail method is $150,000.

To calculate the estimated inventory at June 30, 2021, we first need to find the cost-to-retail percentage. The cost-to-retail percentage is calculated by dividing the cost of goods available for sale by the retail estimated value of goods available for sale. In this case, the cost of goods available for sale is $417,000 ($87,000 beginning inventory + $330,000 net purchases), and the retail value of goods available for sale is $636,000 ($138,000 beginning inventory + $498,000 net purchases). Therefore, the cost-to-retail percentage is 65.6% ($417,000/$636,000).

Next, we can use the cost-to-retail percentage to estimate the ending inventory at retail value. The ending inventory at retail value is estimated by multiplying the cost-to-retail percentage by the retail value of the goods available for sale at June 30, 2021. The retail value of the goods available for sale at June 30, 2021, is $478,000 ($138,000 beginning inventory + $330,000 net purchases - $508,000 sales). Multiplying $478,000 by 65.6% gives us an estimated ending inventory at cost of $312,928. Finally, we can use the cost-to-retail percentage to convert the estimated ending inventory at cost to estimated ending inventory at retail. Multiplying $312,928 by 100/65.6 gives us an estimated ending inventory at retail of $150,000.

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Purchasing & Inventory Control Math Quiz
QUESTION 1 of 10: You begin the week with 30 units of orange juice. You purchase 50 units. Your ending inventory for the week is 30 units.
How many units did you sell?
0000
a) 5
b) 15
c) 49
d) 50

Answers

Towards the end, 50 units had been sold.(option d)

How would you define inventory?

The items and supplies that a company keeps on hand with the intention of reselling, producing, or using them are referred to as inventory or stock. The main focus of inventory management is determining the location and shape of stocked commodities. All the goods, merchandise, and supplies that a company keeps on hand in anticipation of selling them for a profit are referred to as inventory. Example: Only the paper will be regarded as inventory if a paper vendor utilizes a vehicle to distribute newspapers to clients. The car will be considered an asset.

Inventory sold = 30 + 50 - 30 = 50.

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