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1. The following data pertain to an investment project: Investment required $2,3

ID: 2395934 • Letter: 1

Question

1. The following data pertain to an investment project:

Investment required

$2,300,056

Annual savings

$451,700

Life of project

15

years

The internal rate of return for this project is _______(%).

2. In analyzing a company's direct labor, you are provided with:

Actual direct labor hours worked: 950

Actual rate per hour: $18.25

Standard hours allowed for actual output: 900

Standard rate per hour: $18.50

The labor efficiency variance is _______. Fovorable or Unfavorable?

3. A company has provided the following average cost per unit information:

Direct materials

$30.00

Direct labor

$20.00

Variable manufacturing overhead

$5.00

Fixed manufacturing overhead

$8.00

Fixed selling expenses

$6.00

Fixed administrative expenses

$7.00

Sales commissions

$4.00

Variable administrative expenses

$3.00

Total fixed selling expenses are allocated as follows:

$125,000 on promotions and the remainder on sales salaries

If the company uses sales representatives as the cost object and sells 50,000 units, direct selling expenses are and indirect selling expenses are ______?

Investment required

$2,300,056

Annual savings

$451,700

Life of project

15

years

Given the following information for Nester Company, answer the questions shown below: December anuary February March Sales 500,000 $550,000 $450,000 $600,000 Purchases Twenty percent of purchases are paid in cash at the time of purchase. The remaining balance is paid in the month following the purchase Monthly operating expenses are as follows $120,000 S140,000 $115,000$150,000 Sales salaries Depreciation expense Property taxes Sales commissions $10,000 S2,500 $2,000 1.5% paid at the end of each calendar quarter paid in the month following the sale Each question should have one amount in the answer field You must enter your answer in the following format: $x,xxx Total cash payments for inventory purchases for the quarter ending March 31, 2018 Total cash payments for sales salaries for the quarter ending March 31, 2018 Total cash payments for property tax for the quarter ending March 31, 2018 Total cash cash payments for sales commissions for the quarter ending March 31, 2018 Total cash payments for depreciation for the quarter ending March 31, 2018

Explanation / Answer

Ans 1 IRR is the rate where NPV is $0. We will use trial and error method Lets take 18% 451700*PVIFA(18%,15) 451700*5.091578 2299866 Less: Initial Investment 2300056 NPV -190 Almost equal to $0. Hence IRR is 18% ans 2 Labor efficiency varaince SR*(AH-SH allowed) $925 Unfavorable $18.5*(950-900) ans 3 Direct Selling expenses $200,000 Sales commission (4*50000) Indirect selling expenses Fixed selling expenses $300,000 (50000*$6) Dear student there are 4 different questions I have done the first three