The first step to determining your beer production costs is to determine your costing methods. If you are at the stage where this data is not readily available and you are investigating brewery management software, make sure the solution you choose allows you to select various costing methods that work best for your business model. Hops are an essential ingredient in beer. The brewery's budget for the current month was based on the production of 800 barrels of beer.
We’ve found that the moving average valuation method defined at the item level works best for breweries. This dynamic cost accounting enables you to track real-time costs of purchased and produced items as prices fluctuate or production variances occur.
Averages Costs of Cascade Hops
Lbs of Hops Purchased Cost perIB Total Cost per Batch
230 $ 0.50 $ 115.00
500 $ 0.75 $ 375.00
700 $ 0.80 $ 560.00
1430 $1,050.00
Total Cost $1,050.00
/ Lbs on Hand 1430
The cost per Lb is $0.73
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g what share of the company will the founders and employees combined own at exit? assume that - apart from the two investment rounds - there were no other investors, and the employee pool is fully issued and exercised by the time of exit (and there was no further increase in the pool).
To determine the share of the company that the founders and employees combined will own at exit, we need to know the ownership percentages after each investment round.
Let's assume that the founders initially own 100% of the company. In the first investment round, they sell 25% of the company for $2.5 million, valuing the company at $10 million. After the first round, the founders own 75% of the company, and the investors own 25%. In the second investment round, they sell an additional 20% of the company for $4 million, valuing the company at $20 million.
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The product life cycle refers to the stages a product moves through from the time it enters the market until the time
It's the stage by which a product move through from the time it enters the market until the time it is cleared. My own definition states that it's the length of time by which a product is introduced to consumers in the market until it has been removed
Imagine the hurdles organisations face when co-workers work in other time zones or even other nations. Discuss the complexity facing human resource management in the coordination of a geographically dispersed workforce.
With the advent of globalization, geographic distance is no longer a limiting factor when it comes to human resource management. A geographically dispersed workforce, on the other hand, poses some logistical difficulties for HR managers is communication barrier, technological Issues, different time zones, and collaboration and cooperation.
Hurdles that organisations face when co-workers work in other time zones or even other nations are given below:
Communication barrier. Language differences, communication time lags, and cultural barriers are some of the most frequent communication obstacles encountered by remote workers and their managers. Communication and cultural norms can differ greatly across nations, making it difficult for employees in various areas to stay on the same page and get things done quickly.Technological Issues. Technology has enabled geographically dispersed teams to operate collaboratively and efficiently. There are, however, technical issues such as video conference delays, poor quality audio, and unstable internet connections that impede the progress of geographically dispersed workers.Different time zones and work-life balance. Geographically dispersed teams may have members working in various time zones, which can be difficult for the human resources department. This issue might result in schedule conflicts and missed meetings, making it difficult for the team to collaborate effectively and efficiently. The human resource department must also consider employees' work-life balance while working with geographically dispersed teamsCollaboration and cooperation. The human resource department must foster collaboration and cooperation among geographically dispersed workers. This necessitates the implementation of innovative teamwork tactics and the creation of a corporate culture that values and rewards collaboration and teamwork. The human resource department can use employee engagement tools and techniques to cultivate a sense of belonging and involvement among geographically dispersed workers.Learn more about organisations at https://brainly.com/question/19334871
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intermediaries add costs to products, but they also add such as convenience and assortment. t or f
True, intermediaries add costs to products, but they also add such as convenience and assortment.
What are financial intermediaries ?In every financial transaction, financial intermediaries operate as a middleman between two parties. A good illustration would be a bank, which performs a variety of functions, including acting as a go-between for lenders and borrowers and gathering cash for investments.
Banks and other financial intermediaries make it possible for capital to pass hands in a particular transaction. Typically, both the customer and the business pay a price for this. Physical storage and shipment require a lot of resources and time, adding to the transaction's expenses.
Hence, True is an appropriate response.
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Answer:
values or value
Explanation:
Assume you have just been hired as a manager of CoffeePlace, a coffee shop located near Asoke junction. The company’s earnings before interest and taxes (EBIT) was 100,000 baht last year, and it is expected to remain constant (in real terms) over time. CoffeePlace plans to pay out all profits as dividends. The management group owns about 50 percent of the stock.
The firm is currently all-equity financed; it has 20,000 shares outstanding; and current price is 5 baht per share. When you took your MBA corporate finance course, your instructor explained that most firms’ owners could be better off financially if the firms used some debt. When you suggested this to your new boss, he encouraged you to follow up with the idea. As a first step, you consulted with the firm’s investment banker and obtained the following estimated costs of debt for the firm at different capital structures:
If the company were to recapitalize, debt would be issued, and the funds received would be used to repurchase stock. CoffeePlace is in the 20 percent corporate tax bracket, its beta is 1.0, the risk-free rate is 3 percent, and the market risk premium is 5 percent.
Consider capital structure effects (by identifying the ways in which capital structure can affect the weighted average cost of capital and free cash flows). Then discuss whether you agree with the following hypotheses and why:
1. Does the company’s debt policy create value to the firm?
2. Does the company’s debt policy create competitive advantage?
3. Does the company’s debt policy sustain senior management’s visions?
1) Yes company's debt policy create value for the firm.
2) Yes, company's debt policy creates a competitive advantage.
3) Yes, company's debt policy can sustain senior management's vision.
1. The company's debt policy can create value to the firm by reducing the cost of capital. By issuing debt, the company can take advantage of the tax deductibility of interest payments, which lowers the cost of debt. This can lower the weighted average cost of capital (WACC), which in turn can increase the value of the firm. However, the company must be careful not to take on too much debt, as this can increase the risk of financial distress and bankruptcy.
2. The company's debt policy can create a competitive advantage by allowing it to invest in projects with positive net present value (NPV) that may not have been possible with only equity financing.
By using debt financing, the company can take on more projects and potentially generate higher returns for shareholders. However, it is important to note that the company must be able to generate enough cash flow to cover the debt payments.
3. The company's debt policy can sustain senior management's visions by providing the necessary financing to pursue their strategic goals. By using debt financing, the company can invest in growth opportunities and expand its business. However, it is important for senior management to carefully consider the amount of debt the company can reasonably take on and ensure that it can generate enough cash flow to cover the debt payments.
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find out what has happened to UK Industry over the past 10 year
and why is this?
Which of the following statements is FALSE? A. Preferred stock cannot be converted into common stock. B. Preferred stock usually has a stated or par value but unlike bonds, this par value is not repaid at maturity because preferred stocks do not have a maturity date. C. The only time the par value of preferred stock would be paid to the shareholder is if the company ceases operations or retires the preferred stock. D. Skipped preferred dividends become a liability of the company.
Answer:
c
Explanation:
how do i make a sandwich if my teacher was 35 and her husband was 3 and i was 36
Answer:
WHATTTTTTT XD
Explanation:
Can i have a brainiest i kind of need them
Also you might need therapy
Answer:
first how in heck are you till in school and sec HOW IN THE HELL IS HE 3
explanation:
Which statement is an example of inflation?
Answer:
The price level of many things you buy increases over time.
Explanation:
The question itself was a bit confusing, like there was going to be options, but i did what i could with what i was given, and found you a good example. I hope this helps! Great to be of service to you! ⚔
What is a lease in business?
Please read instructions all the way through, brainiest will be given and 50 pts. Explain the logistics of product delivery. Describe the ins-and-outs of importing and exporting your products. What are the most critical components of delivery and importing/exporting? (i know for a fact that you have to do research on latest distribution trends and i can give you a link to a possibly helpful website if you need, i mainly need pointers for starting off and maybe a little bit of guidance in creating a 2 page response)
Answer:
The logistics of product delivery could be described as all that's entailed in ensuring a goods or product gets to a customer's destination after it has been purchased from a particular destination.
Explanation:
The logistics of product delivery could be described as all that's entailed in ensuring a goods or product gets to a customer's destination after it has been purchased from a particular destination. It might include shipment or freight if the goods is coming from outside the desired clients location.
Ins-and-outs of importation;
- You'd have to decide the country you're buying from
- The next is to search for suppliers, those who sell the item in that particular country you've searched.
- You'll then need to search what their duty and taxes are, which you'd have to consider in the cost
- Finally, you'll need to find a reliable freight forwarder and customs broker who would handle the clearing of the goods when they get to your country.
Export has the same but there some changes as this time you'd have searched those who need your product and considered all that's needed to ship in your country and how it'll be cleared over your customers destination
am kandy but pls don't friends me...thank me or comment on this q anymore cz this is my school acc.
an attribute takes a null value when an entity does not have a value for it
The Null value may indicate not applicable, which means that the value does not exist for the entity, as in the case of someone who has no last name. Null may also denote an unknown or perhaps missing attribute value.
A thing is only an entity if it has qualities or attributes. Even if they have a primary key, entities without characteristics or attributes cannot be defined. In a Conceptual Model, entity types in partitioning relationships (represented by the triangle symbol) exist without a primary key. But, they are only real if they share all qualities. They will have the primary key of your super entity as a foreign key as well as a primary key in the Physical Model once the relationship has been decomposed.
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Which of the following is the best example of a SMART goal?
A. Graduate with a degree in business.
B. Learn as much about marketing as possible.
C. Graduate with a bachelor's degree in marketing in a year.
D. Earn a "B" or better in my Intro to Marketing course this semester.
Answer:
c
Explanation:
although all were good options for answers, but this graduate got through this in a year, Speaks volumes to me
Answer:
The answer is definitely: D. Earn a "B" or better in my Introduction to Marketing course this semester.
Explanation:
100 % correct
ldentify the law that protects the consumer from having to pay a credit charge that is in a legitimate dispute.
a. Fair Credit Reporting Act
b. Preservation of Consumer's Claims
C. Fair Debt Collection Practices
d. Truth in Lending
Answer:
Well its called Fair Credit Billing Act but A is close enough so I guess A.
Also A is The Fair Credit Reporting Act (FCRA) is a federal law that regulates the collection of consumers' credit information and access to their credit reports.
Also the Truth-in-Lending Disclosure Statement provides information about the costs of your credit. Your Truth-in-Lending form includes information about the cost of your mortgage loan, including your annual percentage rate. So it could be that one too..
State courts can establish in personam jurisdiction over out of state defendants by ___________________
A. Proving that federal due process is being violated
B. Showing that property in dispute is located within state
C. Applying a long-arm Statute
State courts can establish in personam jurisdiction over out of state defendants by applying a long-arm Statute. The correct answer is C. Applying a long-arm Statute.
In personam jurisdiction is the power of a court to exercise jurisdiction over the person of the defendant. State courts can establish in personam jurisdiction over out of state defendants by applying a long-arm statute.
Long-arm statutes allow state courts to exercise jurisdiction over defendants who are not physically present within the state but have certain minimum contacts with the state. These statutes are used to ensure that defendants are not unfairly subjected to the jurisdiction of a state in which they have no meaningful ties.
In conclusion, the correct answer is C. Applying a long-arm Statute.
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What is a stock dividend? and im not sure how to calcuate the monthly payment.
Calculate monthly payment:
Price: $1,849,000
Down Payment: $350,000
Interest Rate: 5% APR
Term: 30-years
Answer:
Marie est allee chez le medecin
Who is the major owner of NBC?
Answer: The major owner of NBC is Comcast Corporation. The owner of Comcast Corporation is Brian L. Roberts.
Explanation:
(NBC), a major commercial broadcasting company based in the United States, has been the television division of NBCUniversal, which is owned by the Comcast Corporation, since 2004.
Who owns NBC's majority stake?By purchasing shares from GE in 2011 while GE acquired Vivendi, Comcast gained 51 percent control of the newly formed NBCUniversal and, as a result, control of the company. Comcast has owned the company entirely since 2013, when it acquired GE's ownership stake.
Comcast owns NBCUniversal Media, LLC, an American multinational entertainment and mass media conglomerate with its headquarters at 30 Rockefeller Plaza in Midtown Manhattan, New York City, USA.
The media and entertainment industries comprise the majority of NBCUniversal's activities. The National Broadcasting Company (NBC), one of the Big Three television networks in the United States, and the major Hollywood film studio Universal Pictures are the names of the company's two most important divisions. Through a portfolio of domestic and international properties, including USA, Syfy, Bravo, and E!, it also has a significant presence in broadcasting. Universal Kids, Peacock, and Telemundo (Spanish) are streaming services. NBCUniversal is also the third-largest operator of amusement parks worldwide through its Universal Parks & Resorts division. Since 2018, Sky Group Limited, its sister company under the control of Comcast, has held its media and telecommunications assets.
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The number of _____ an employer has is typically related to the employer cost of providing insurance benefits.
vehicles
employees
computers
tools
Answer:
The answer is Employees
Explanation:
Employees
Type the correct answer in the box. Spell all words correctly. Which tralt represents the ability to find solutions and achleve goals, even with limited resources? is the ability to find solutions and achleve goals, even with limited resources, by thinking creatively and coming up with alternative Ideas. Reset Next
Answer: This would be the characteristics of the trait motivation
Explanation:
Motivation is the ability to find solutions and achieve goals, even with limited resources, by thinking creatively and coming up with alternative ideas. Hope this helps
Motivation is the trait that represents the ability to find solutions and achieve goals, even with limited resources, by thinking creatively and coming up with alternative ideas.
What is motivation?Motivation is the cause of a behavior's initiation, continuation, or termination in humans and other animals at a certain time. Motivational states are frequently interpreted as internal forces that produce a disposition to participate in goal-directed activity in the agent. Different mental states are said to compete with one another, and only the strongest state can determine behavior.
The word "motive," which refers to a person's needs, wishes, wants, or drives, is the root of the word "motivation." It is the process of inspiring people to act in order to accomplish a goal. In the context of career aspirations, psychological factors influencing people's behavior may include a desire for money.
Therefore, the trait that represents the ability to find solutions and achieve goals, even with limited resources is called motivation.
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Baum, an unmarried optometrist and sole proprietor of Optics, buys and maintains a supply of eyeglasses and frames to sell in the ordinary course of business. In the current year, Optics had $350,000 in gross business receipts and its year-end inventory was not subject to the uniform capitalization rules. Baum's current year adjusted gross income was $90,000 and Baum qualified to itemize deductions. During the year, Baum recorded the following information:
What about should Baum report as current year net earnings from self-employment?
a. $281,750
b. $273,000
c. $252,000
d. $243,250
The formula would be Business Interest Deduction = $125,000 + 30% in this instance. $3,700,000=$125,000 + $1,110,000 = $1,235,000 the deductible nighthawk corporation be capped at $1,235,000 due to the business interest expenditure of $1,400,000. The correct answer is c. $252,000.
If Nighthawk meets the criteria for small businesses and had average gross receipts for the previous three years of $23,000,000, the limitation regulations would not be applicable. In this scenario, Nighthawk's $1,400,000 charge for business interest would be offset by a current-year deduction for business interest. The value of the following cash flows in five years, assuming a 4.8 percent interest rate, is $22,717.12. So, choice C is the right choice.
A rate of interest is 4.8 percent.
We utilise the equation A = P(1+r/100) where A is the future value, P is the current value, r is the interest rate, and n is the time period.
The answer is r = 4.8.
A = 3465(.048 + 4595(1.048)° + 5555(1.048) as a substitute?
6820(1.048) A=3465x1.21, 4595x1.151, 5555x1.098-6820x1.048 A
= 4,192.65x5,288.845x6,099.39x7147.36
A=$22,71712.
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2. Simplify the following
\( (\frac{1}{a} - \frac{1}{b} ) { }^{ - 1 } \)
The balance on a credit card, that charges a 15.5% APR interest rate, over a 1 month period is given in the following table:
Days 1-5: $200 (initial balance)
Days 6-20: $350 ($150 purchase)
Days 21-30: $150 ($200 payment)
What is the finance charge, on the average daily balance, for this card over this 1 month period?
finance charge = $ [?]
Round to the nearest hundredth.
answer is $3.34
If the balance on a credit card, that charges a 15.5% APR interest rate. finance charge on the average daily balance for this credit card over the 1 month period is $3.36.
How to finance charge?To calculate the finance charge for the credit card over the 1 month period, we need to calculate the average daily balance and then apply the interest rate. Here are the steps to follow:
Step 1: Calculate the number of days in each period.
Days 1-5 = 5
Days 6-20 = 15
Days 21-30 = 10
Step 2: Calculate the average daily balance for each period.
Average daily balance for days 1-5 = $200
Average daily balance for days 6-20 = ($200 x 5 + $350 x 15) / 20 = $305
Average daily balance for days 21-30 = ($200 x 5 + $350 x 15 - $150 x 10) / 30 = $225
Step 3: Calculate the weighted average daily balance for the entire month.
Weighted average daily balance = (average daily balance for days 1-5 x 5) + (average daily balance for days 6-20 x 15) + (average daily balance for days 21-30 x 10) / 30
Weighted average daily balance = ($200 x 5 + $305 x 15 + $225 x 10) / 30 = $263.33
Step 4: Calculate the finance charge for the month.
Finance charge = weighted average daily balance x daily periodic interest rate x number of days in the billing cycle
Daily periodic interest rate = APR / 365 = 15.5% / 365 = 0.0004247
Finance charge = $263.33 x 0.0004247 x 30 = $3.36
Therefore, the finance charge on the average daily balance for this credit card over the 1 month period is $3.36.
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3. How were food producers impacted by the U.S. government's requirement to identify the trans fat content on product labels? 4. Suppose a company intends to offer a new service to some of its internal customers. Briefly discuss how the fact that the customers are internal would change the process of managing the four phases of the service life cycle. 3. How were food producers impacted by the U.S. government's requirement to identify the trans fat content on product labels? 4. Suppose a company intends to offer a new service to some of its internal customers. Briefly discuss how the fact that the customers are internal would change the process of managing the four phases of the service life cycle.
3. Food producers reformulated products and changed production processes to comply.
4. Internal customers' feedback and familiarity enable faster iterations and implementation.
3. The U.S. government's requirement to identify trans fat content on product labels had a significant impact on food producers.
Compliance: Food producers had to analyze and measure the trans fat content in their products accurately. They needed to ensure that the information displayed on product labels was in line with the government's requirements.Reformulation: Many food producers reformulated their products to reduce or eliminate trans fats to meet the labeling requirements. This involved modifying recipes, sourcing alternative ingredients, and conducting extensive testing to maintain taste and quality.Production Processes: Changes in production processes were necessary to accommodate the reformulated products. Manufacturers had to adjust equipment, modify cooking methods, and implement new quality control measures to ensure consistent results.Costs and Resources: Food producers incurred additional costs for ingredient research, product development, and labeling updates. They also allocated resources for employee training and education on the new regulations.Consumer Perception: The labeling requirement impacted consumer perception of products. Food producers had to address public concerns regarding trans fats and communicate their efforts to provide healthier options.4. When offering a new service to internal customers, there are specific considerations that can influence the process of managing the four phases of the service life cycle. Here's how the fact that the customers are internal can impact each phase:
Introduction: Since the customers are internal, there may be a better understanding of their needs and preferences. This can streamline the introduction phase as feedback can be obtained more easily, allowing for quicker adjustments and improvements.Growth: Internal customers may have greater accessibility to the new service, which can lead to faster adoption and utilization. Communication channels within the organization can be leveraged to promote and educate employees about the service, facilitating its growth.Maturity: Internal customers may provide continuous feedback and suggestions for enhancements, leading to ongoing improvements in the service. The organization can also benefit from internal resources and expertise to support and maintain the service at this stage.Decline/Retirement: The decision to retire the service may be influenced by internal factors such as changes in organizational priorities or resource allocation. The process of phasing out the service may be smoother as internal stakeholders can be directly engaged in the decision-making and transition processes.Overall, having internal customers can facilitate communication, collaboration, and adaptation throughout the service life cycle, potentially resulting in more efficient and tailored service delivery within the organization.
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Which will help you when you file a claim for home insurance?
A home loan
B.
home budget
c.
home inventory
Answer:
home inventory
Explanation:
union contracts with built-in cost-of-living adjustments and home mortgages that vary with the rate of inflation are: O inappropriate ways of combating inflation. o examples of bracket creep. O means of implementing fiscal policy O steps that can be taken to decrease the adverse impacts of inflation.
Option d: Union contracts with built-in cost-of-living adjustments and home mortgages that vary/differ with the rate of inflation are: steps that can be taken to decrease the adverse impacts of inflation.
Guidelines governing the employment relationship between a corporation and its unionized employees are laid forth in a collective bargaining agreement, sometimes known as a union contract. The union and employer negotiate a multiyear contract that specifies things like pay, benefits, pension contributions, scheduling, seniority advantages, and other working conditions.
This contract is officially recognised by the U.S. National Labour Relations Board as the official representation of union workers. Sometimes, it might take weeks or even months to negotiate a union contract, and throughout that time, both sides must abide by the labour rules that are enforced by the NLRB and other federal and state organisations.
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Revision of Depreciation
A building with a cost of $1,800,000 has an estimated residual value of $125,000, has an estimated useful life of 40 years, and is depreciated by the straight-line method.
a. What is the amount of the annual depreciation?
$fill in the blank 1
41,875
b. What is the book value at the end of the twenty-eighth year of use?
$fill in the blank 2
c. If at the start of the twenty-ninth year it is estimated that the remaining life is 5 years and that the residual value is $80,000, what is the depreciation expense for each of the remaining 5 years?
$fill in the blank 3
a) $41,875, Annual Depreciation.
b) $627,500, Value at the end of twenty-eight year.
c) $109,500, depreciation for 5 years.
a) Annual Depreciation = (Cost of the Asset - Residual Value) / Estimated useful life.
Annual Depreciation = ($1800000 - $125000) / 40 = $41,875.
b) Book value after 28 year of use will be:
Depreciation till 28 year = Annual depreciation x 28 = 41875 x 28 = 1,172,500.
Book value = Cost of asset - Depreciation till 28 year = 1800000 - 1172500 = $627,500.
c) Annual Depreciation for 5 years will be:
Annual Depreciation = (Cost of asset remaining - Residual value) / Estimated life remaining
Annual Depreciation = (627,500 - 80000) / 5 = $109,500.
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In what ways do you think the subject matter in this strategic management-business policy course will differ from that of previous [business] courses you have taken?
The subject matter in the strategic management-business policy course may differ from previous business courses you have taken in several ways.
Depth and complexity: The strategic management-business policy course typically delves deeper into the complexities of managing a business at a strategic level. It focuses on long-term decision-making, analyzing the external environment, formulating strategies, and implementing them effectively. Integration of different disciplines: Strategic management-business policy often integrates knowledge from various business disciplines, such as marketing, finance, operations, and human resources. It aims to provide a holistic view of business management, emphasizing the interrelationships and interdependencies between different functional areas.
Previous business courses might have explored these disciplines separately, while this course will likely require an understanding of how they integrate and impact strategic decision-making.Focus on real-world applications: Strategic management-business policy emphasizes the practical application of theories and concepts to real-world business scenarios. It may involve case studies, simulations, or projects that require students to analyze and develop strategies for actual businesses. This hands-on approach helps students develop critical thinking, problem-solving, and decision-making skills in a business context.Long-term perspective: In strategic management-business policy, the focus shifts from short-term operational decisions to long-term strategic planning.
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Which career field is likely to experience increased job openings and security over the
next few years? (10 points)
O Retail
O Nursing
O Government
O Manufacturing
Answer: government
Explanation:
Government is the career field is likely to experience increased job openings and security over the next few years. Hence, option C is correct.
What is Government is the career?Public Sector Employment is "a particular government responsibility or action. A "government job" is widely defined for recruitment purposes as any position in any department or entity that works for the government. Consequently, a position carrying out government business is a government employment ".
Among the job options in the U.S. government are political jobs working for the executive, judicial, and legislative branches of the federal government.
Government employees are employed by the military, the post office, federal law enforcement organizations, and other governmental agencies and departments.
Thus, option C is correct.
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what type of contract is the dog training contract? Bilateral and unenforceable.
Unilateral and express.
Bilateral and implied.
Bilateral and express.
Unilateral and implied.
The type of contract the dog training contract is the bilateral and express contract.
A bilateral contract is a legal agreement between two parties in which each commits to a certain obligation. An offer by one party is accepted by the other, and both parties promise to perform their respective obligations. Bilateral contracts are the most common form of contracts because they're usually the result of negotiation and mutual agreement.
A bilateral contract can either be an express or implied contract. In this scenario, the dog training contract is a bilateral contract because the dog owner and the dog trainer both have obligations that they have agreed to perform. In addition, this type of contract is considered an express contract because all the terms and conditions of the contract are clearly stated.
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soto marketing has sales of $760,000 and costs of $630,000. interest expense is $21,000 and depreciation is $48,000. the tax rate is 23 percent. what is the net income? multiple choice $83,930 $61,000 $46,970 $63,140 $115,970
A marketing has sales of $760,000 and costs of $630,000. interest expense is $21,000 and depreciation is $48,000.The value to the net income is $46,970.
To calculate the net income,
To subtract the total expenses from the total revenue and then subtract the tax expense.
Total Revenue = Sales - Cost = $760,000 - $630,000 = $130,000
Total Expenses = Interest Expense + Depreciation = $21,000 + $48,000 = $69,000
Tax Expense = Tax Rate × (Total Revenue - Total Expenses) = 0.23 × ($130,000 - $69,000) = $13,970
Net Income = Total Revenue - Total Expenses - Tax Expense = $130,000 - $69,000 - $13,970 = $47,030.
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