Answer:
a.
Date Account Title Debit Credit
Nov. 14 Note Receivable $4,800
Accounts Receivable $4,800
b.
Date Account Title Debit Credit
Dec, 14 Interest Receivable $56.40
Interest revenue $56.40
<u>Working </u>
= 4,800 * 9% * 47 days / 360
= $56.40
47 days is number of days from Nov. 14 to December 31.
c.
Date Account Title Debit Credit
Feb. 12 Cash $4,908
Interest receivable $56.40
Interest revenue $51.60
Notes Receivable $4,800
<u>Working:</u>
Cash = 4,800 + (4,800 * 90/360 * 9%)
= $4,908
Interest revenue = Cash - Interest receivable - Notes receivable
= 4,908 - 56.40 - 4,800
= $51.60
Answer:
Brand association
Explanation:
Brand equity refers to the value that a product receives from associating with a renowned brand. Brand association is one of the components of brand equity. Brand association refers to those images or symbols that customers identify with a brand.
Organizations try to instill positive image in the minds of customers through brand association. Here, Martha redecorates coffee collective with pictures of players and coaches as way to promote the team as audience will be be able to connect with the team through the images.
Answer:
$ 140,000
Explanation:
Data:
Variable cost for the product:
Direct material = $ 80
Direct labor cost = $ 40
Manufacturing support =$ 70
Marketing cost = $ 30
Thus, the total variable cost = $ 80 + $ 40 + $ 70 + $ 30 = $ 220
Fixed costs for the product:
Manufacturing support = $ 90
Marketing costs = $30
Total costs = $ 340
Targeted selling price = $ 510
Accepted price for a unit by Kolar, i.e the selling price = $ 360
Now,
the change in operating profit will be from the variable costs only as the fixed costs cannot be altered.
Thus,
the contribution margin for the single unit = Selling price - Total variable cost
or
the contribution margin for the single unit = $ 360 - $ 220 = $ 140
Therefore,
the change in operating profits for the 1,000 units
= contribution margin per unit × 1000
or
the change in operating profits for the 1,000 units = $ 140 × 1000
or
the change in operating profits for the 1,000 units = $ 140,000
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