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1. Sally is considering opening a beauty salon. She anticipates the following an

ID: 1152369 • Letter: 1

Question

1. Sally is considering opening a beauty salon. She anticipates the following annual costs: Sally's Annual Costs Additionally, Sally is withdrawing S34,000 from her Furniture: Equipment: $20,000 $14,000 $12,000 | savings account that pays 4% interest per year to purchase the furniture and equipment; she will quit her Rent: Coloring products: Styling products current job that pays $25,000 per year. She expects total revenues from the new business in the first year to be $70,000. Calculate the following: $4,000 a. Explicit costs (list the items). b. Implicit costs (list the items) c. Accounting profit d. Economic profit. Given this first-year information only, should Sally open a salon? e.

Explanation / Answer

a. Explicit costs are those which are directly paid out cost

Explicit Costs

Furniture

20000

Equipment

14000

Rent

12000

Coloring Products

6000

Styling Products

4000

Sub Cost

56000

b. Implicit costs are those which are forgone costs

Implicit Costs

Salary

25000

Own investment

35360

Sub Cost

60360

Total Cost = 116360

c. Accounting Profit = Revenues - Explicit costs = 70000-56000=14000

d. Economic Profit = Revenues - Total costs = 70000-116360=-46360

e. Since the economic profit is negative it is better for Sally to continue to work than openning a salon

Explicit Costs

Furniture

20000

Equipment

14000

Rent

12000

Coloring Products

6000

Styling Products

4000

Sub Cost

56000