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*Exercise 18-5 Jeff Heun, president of Teal Always, agrees to construct a concre

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Question

*Exercise 18-5 Jeff Heun, president of Teal Always, agrees to construct a concrete cart path at Dakota Golf Club. Teal Always enters into a contract with Dakota to construct the path for $214,000. In addition, as part of the contract, a performance bonus of $38,400 will be paid based on the timing of completion. The performance bonus will be paid fully if completed by the agreed-upon date. The performance bonus decreases by $9,600 per week for every week beyond the agreed-upon completion date. involved in a number of contracts that had As a result, he is fairly confident that he will receive a good portion of the perform estimates, given the constraints of his schedule related to other jo that he will complete the project on time, a 30% probability that he will be 1 week late, and a 10% probability that he will be 2 weeks late. performance bonuses as part of the agreement in the past. ance bonus. Jeff bs that there is 60 % probab ty Determine the transaction price that Teal Always should compute for this agreement. Transaction Price s Assume that Jeff Heun has reviewed his work schedule and decided that it makes sense to complete this project on time. Assuming that he now believes that the probability for completing the project on time is 99% and otherwise it will be finished 1 week late, determine the transaction price. Transaction price Question Attempts: Unlimited Copyright 2000-2018 by Jonn waey & Sons, re or relatedcompanies AS rights reserved. ment/test/qprint.uni

Explanation / Answer

exercise - 18-5

Bonus part

base price 214000

total value= 247600

after review of the work- he will book 4800 more in transaction.

exercise - 18-36

% of compliation method= cosst to date*100/cost incurred +expected cost

Revenue 2017=2219000*.42=931980

Revenue 2018=2219000

2nd part

Revenue in 2018= 2219000

Journal entry:-

1st

No entry -0

2nd

Accounts payable 666960

3rd

Accounts receivable417000

revenue 417000

4th

cash 355000

Account receivable 355000

38400 0.6 23040 28800 0.3 8640 19200 0.1 1920