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Rather than put the $100,000 that his grandmother left him in a mutual fund and

ID: 1199649 • Letter: R

Question

Rather than put the $100,000 that his grandmother left him in a mutual fund and earn 5% each year, Tommy Wang quit his job that paid $60,000 per year and used the $100,000 to start Wang's Wicker Furniture Store. He rented a showroom for $20,000 for the year, purchased $60,000 in wicker furniture, and incurred costs of $40,000 for sales help and advertising. In his first year, his revenue was approximately $150,000.

(Scenario: Accounting and Economic Profit) The implicit costs of Wang's Wicker Furniture Store is:

Scenario: Accounting and Economic Profit
Rather than put the $100,000 that his grandmother left him in a mutual fund and earn 5% each year, Tommy Wang quit his job that paid $60,000 per year and used the $100,000 to start Wang's Wicker Furniture Store. He rented a showroom for $20,000 for the year, purchased $60,000 in wicker furniture, and incurred costs of $40,000 for sales help and advertising. In his first year, his revenue was approximately $150,000.


(Scenario: Accounting and Economic Profit) The accounting profit of Wang's Wicker Furniture Store is:

Scenario: Accounting and Economic Profit
Rather than put the $100,000 that his grandmother left him in a mutual fund and earn 5% each year, Tommy Wang quit his job that paid $60,000 per year and used the $100,000 to start Wang's Wicker Furniture Store. He rented a showroom for $20,000 for the year, purchased $60,000 in wicker furniture, and incurred costs of $40,000 for sales help and advertising. In his first year, his revenue was approximately $150,000.

Explanation / Answer

1. Implicit cost takes into account the alternatives that have been sacrificed. thus, alternatives sacrificed are interest on deposits (100,000*5%) and salary foregone (60,000)

Total implicit cost = 5,000+60,000

= 65,000

Correct answer is (b)

2) Accounting profit does not account for the implicit cost, hence accounting profit is:

150,000 - 20,000 -40,000 -60,000

=30,000

Hence correct answer is (C)

3. Economic Profit accounts for the implicit as well.

Economic Profit = Accounting profit - implicit cost

= 30,000 - 65,000

= - 35,000

hence correct answer is (D)