Answer:
(A) 4.8 months
Explanation:
After the expiration of a lease, a maximum of one third allowance is usually given.
Therefore, The expected vacancy at the end of this lease can be calculated as follows:
The expected vacancy = 60% × 12 × (2 ÷ 3) = 4.8 months
Therefore, the expected vacancy at the end of the lease is 4.8 months.
Auto pros is using the push and pull strategies.
<u>Explanation:</u>
A push strategy is to promote an item at a client, while a draw technique pulls a client towards an item. Push strategy is a speedy method to move a client from attention to buy, while pull methodology is tied in with making a continuous relationship with the brand.
The business terms push and pull started in coordination and production network the board, but at the same time are generally utilized in showcasing, and is likewise a term broadly utilized in the lodging conveyance business.
Answer:
A) $82,622
Explanation:
first we must determine the net cash flows for years 1-4:
net cash flows = [(total revenue - total costs) x (1 - tax rate)] + depreciation expense
- CF1 = [($234,135 - $125,565 - $66,750 - $3,300) x (1 - 40%)] + $3,300 = $26,412
- CF2 = [($226,460 - $119,444 - $68,950 - $4,500) x (1 - 40%)] + $4,500 = $24,640
- CF3 = [($255,132 - $133,665 - $69,690 - $1,500) x (1 - 40%)] + $1,500 = $31,666
- CF4 = [($272,318 - $138,923 - $68,900 - $700) x (1 - 40%)] + $700 = $38,977
now we can calculate the project's NPV:
NPV = -10,000 + 26,412/1.11 + 24,640/1.11² + 31,666/1.11³ + 38,977/1.11⁴ = -10,000 + 23,795 + 19,998 + 23,154 + 25,675 = $82,622
<u>Solution and Explanation:</u>
a) No, it should not be included as the goods were shipped on 26th March and the terms were FOB shipping, it does not matter that customer receives it on 2 March
.
b) Yes, as the title of goods passes to houghton on 26th March as the terms were FOB shipping hence (450+30) $480 should be included.
c) Yes, $720 should be included in ending inventory as the goods will be shipped on 10th march
.
d) No, as the goods were on consignment
.
e) No, as the terms are FOB destination hence totle of goods passes to Houghton on March 2 hence shouls not be included.
f) Yes, as terms include FOB destination so titke passes to customer on March 2 hence is included at cost of $240.
