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Bridgeport Realty Corporation purchased a tract of unimproved land for $52,000.

ID: 2580992 • Letter: B

Question

Bridgeport Realty Corporation purchased a tract of unimproved land for $52,000. This land was improved and subdivided into building lots at an additional cost of $28,000. 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 $15,000. Lots unsold at the year-end were as follows.


At the end of the fiscal year Bridgeport 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 $3,300 2 17 4,400 3 16 2,640

Explanation / Answer

Answer:

Calculation of Net Income Particular amount revenue from sale Group 1 (3300*4)          13,200 Group 2 (4400*10)          44,000 Group 3 ( 2640*14)          36,960 Total          94,160 Less: Propotionate cost Land (52000*28/42)          34,667 Cost of Improvement (28000*28/42)          18,667 Operating Expenses ( 15000*28/42)          10,000 Net Profit          30,827
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