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Last Year sanderson, Inc. had sales of $3.2 million. The firm\'s cost of goods s

ID: 2628143 • Letter: L

Question

Last Year sanderson, Inc. had sales of $3.2 million. The firm's cost of goods sold came to $2.0 million, its operating expenses excluding depreciation of $96,000 were $390,000, and the firm paid $153,000 in interest on its bank loans. Also, the corporation received $52,000 in dividend income (from a company in which it owned less than 20 percent of its shares) but paid $30,000 in the form of dividends to its own common stockholders. Use the corporate tax rates shown in the popup window to calculate the corporation's tax liability. Whare are the firm's average marginal tax rates?

DATA Table:
Taxable Income, Marginal Tax Rate
$0-50,000, 15%
$50,001-75,000, 25%
75,001-100,000, 34%
100,001-335,000, 39%
335,001-10,000,000, 34%
10,000,001-15,000,000, 35%
15,000,001-18,333,333, 38%
Over $18,333,333, 35%

The firm's tax liability for the year is $_____

Explanation / Answer

Hence, the firms tax liability = $ 208,240

Sales 3200000 COGS 2000000 Operating expenses 390000 Depriciation 96000 Interest paid out 153000 EBT ( Sales - COGS - operating expenses - depriciation - interest paid out ) = 561000 Tax liability = (50000*50%)+ (25000*25%)+(25000*34%)+(235000*39%)+((561000-335000)*34%) = 208240