$24.00 $24.00 Power $1‚546 / 329 $1‚485 / 316 $1‚697 / 361 $4.70 $4.70 $4.70 3. Intra-company usage Commercial usage (March) Total hours 205 hours 138 hours 343 hours 205 * $400 = $82‚000 138 * $800 = $110‚400 Contribution Margin Income Statement Intra-comp sales $82‚000 Commercial sales $110‚400 Total Revenue $192‚400 Less Variable costs Operations
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are around the average of $ 231‚000. (By observing first three months’ results) If the total expenses are $ 231‚000 than the total revenue should be $ 231‚000 at the Break-Even Point. On the other hand if the company demand for service will be 205 hours ‚ which means company sales revenue will be $ 82‚000 (as the Public Service Commission’s restrictions says)‚ and the other revenues in the commercial sales assume that around $ 10‚000. So the revenue from the computer use should be ; 231‚000
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cost. Each option will affect net income in the following ways: For option 1: Profit 1 = 205 hours * $400 per hour + $1‚000 per hour * (138 * 70%) hours – total hours (205 + 138 * 70%) * variable cost $28.7 per hour – total fixed cost $212‚939= -$42‚994.92 For option 2: Profit 2 = 205(400) +600(138 * 130%)-(179.4 +205)*(28.7) -212‚939= -$34‚331.28 For option 3: Profit 3 =205(400) +800(179.4)-(205 + 179.4)*(28.7) -212‚939 = $1‚548.72 In conclusion‚ for option1 and 2‚ both will decrease
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hours 329 316 361 Variable Costs per Revenue hour $28.70 $28.70 $28.70 Furthermore‚ by distinguish the variable costs and fixed costs‚ we now can construct the contribution margin Income Statement for SDS at its March level‚ assuming 205 hours for Intercompany usage-Question 3 Income Statement Revenues: -Intracompany $82‚000 -Commercial 110‚400 Total Revenues 192‚400 Variable Expenses: -Power 1‚697 -Hourly Personnel 8‚147 Subtotal Variable
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determined correctly under the first requirement that the PSC met the definition of a “component of an entity” (ASC 205-20-20). The two conditions for reporting the disposed transaction
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Carson‚ R. | 8‚905 | 280 | 11.76 | 4.06 | | 280 | 280 | | | Kenny‚ G | 4‚325 | 175 | 7.35 | 2.54 | 0.88 | 175 | 175 | 175 | 175 | Devery‚ V. | 57‚010 | 590 | 24.78 | 8.56 | | 590 | 590 | | | Wilson‚ J. | 3‚615 | 205 | 8.61 | 2.97 | 1.03 | 205 | 205 | 205 | 205 | Total employee tax | | | 140.07 | 55.33 | 4.09 | | | | | Total taxable earnings | | | | | | 2‚645 | 3815 | 620 | 620 | Applicable tax rate | | | | | | 6.2% | 1.45% | 0.6% | 1.8% | Totals | | | | |
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Assignment 204 Ai Describe in your own words what is meant by the following types of abuse: UNIT 205/HSC024 LO 1.1 Aii Identify signs and symptoms of the different types of abuse. UNIT 205/HSC024 LO 1.1 Physical abuse: Is where a deliberate use of physical forces that results in bodily injury pain or impairment‚ this included the inappropriate application of techniques or treatments. Signs/symptoms: Injuries that have not received medical attention‚ frequent or regular falls
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with paragraph 205-20-45-3 if both of the following conditions are met: a. The operations and cash flows of the component have been (or will be) eliminated from the ongoing operations of the entity as a result of the disposal transaction. b. The entity will not have any significant continuing involvement in the operations of the component after the disposal transaction. The implementation guidance in ASC 205-20-55 provides a model for evaluating the two criteria in ASC 205-20-45-1 and describes
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$182‚555.9 Fixed cost $212‚939 Net loss ($30‚383.1) 4. Revenue = Variable Costs + Fixed Costs 205(400) + X (800) =(X+205) (28.7) +212‚939 X= 177.39 commercial hours sold to break-even 5. Original March: P= Net Income= ($23‚700) For option 1: P=205(400)+1000(96.6)-301.6(28.7) -212‚939= -42‚994.92 For option 2: P=205(400) +600(179.4)-384.4(28.7) -212‚939= -34‚331.28 For option 3: P=205(400) +800(179.4)-384.4(28.7) -212‚939 = 1548.72 In conclusion‚ for option1 and 2‚ both will decrease
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Introduction Peter Flores‚ president of Salem Telephone Company (STC) informed the Public Service Commission “that a profitable computer service Subsidiary would reduce pressure for the telephone rate increase.” And a result‚ Salem Data Services (SDS) was established. In 2003‚ SDS has “yet to experience a profitable month” and this induced the meeting between Peter Flores and Cynthia Wu‚ manager of SDS in April 2004. Flores and Wu held different views in regards to SDS; Flores felt SDS was draining
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