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Kingbird Realty Corporation purchased a tract of unimproved land for $53,000. Th

ID: 2541842 • Letter: K

Question

Kingbird Realty Corporation purchased a tract of unimproved land for $53,000. This land was improved and subdivided into building lots at an additional cost of $27,000. These building lots were all of the same size but owing to differences in location were offered for sale at different prices as follows.

Group

No. of Lots

Price per Lot


Operating expenses for the year allocated to this project total $16,000. Lots unsold at the year-end were as follows.


At the end of the fiscal year Kingbird Realty Corporation instructs you to arrive at the net income realized on this operation to date.(Round ratios for computational purposes to 4 decimal places, e.g. 78.7234% and final answer to 0 decimal places, e.g. 5,845.)

Group

No. of Lots

Price per Lot

1 9 $4,800 2 17 6,400 3 18 3,840

Explanation / Answer

SOLUTION

Net income-

Group No. of lots (A) Sales price per lot ($) (B) Total sales price ($) (A*B) Relative sales price as % (C) Cost total ($) (D) Cost allocated to lots ($) (E=C*D) Cost per lot ($) (E/A) 1 9 4,800 43,200 20 80,000 16,000 1,778 2 17 6,400 108,800 50 80,000 40,000 2,353 3 18 3,840 69,120 30 80,000 24,000 1,333 221,120 80,000