Madison Park Co-op, a whole foods grocery and gift shop, has provided the following data to be used in its service department cost allocations: Service Departments Operating Departments Administration Janitorial Groceries Gifts Departmental costs before allocations $210,000 $60,000 $3,900,000 $350,000 Employee-hours 490 300 2,750 150 Space occupied—square feet 800 1,300 9,400 600 Required: Using the step-down method, allocate the costs of the service departments to the two operating departments. Allocate Administration first on the basis of employee-hours and then Janitorial on the basis of space occupied. (Please enter allocations from a department as negative and allocations to a department as positive. The line should add across to zero. Do not round intermediate calculations. Round your answers to the nearest whole dollar amount.)

The City of Pfeiffer starts the year of 2017 with the general fund and an enterprise fund. The general fund has two activities: education and parks/recreation. For convenience, assume that the general fund holds $123,000 cash and a new school building costing $1 million. The city utilizes straight-line depreciation. The building has a 20-year life and no salvage value. The enterprise fund has $62,000 cash and a new $600,000 civic auditorium with a 30-year life and no salvage value. The enterprise fund monitors just one activity, the rental of the civic auditorium for entertainment and other cultural affairs.

The following transactions for the city take place during 2017. Assume that the city’s fiscal year ends on December 31.

1. Decides to build a municipal park and transfers $70,000 into a capital projects fund and immediately expends $20,000 for a piece of land. The creation of this fund and this transfer were made by the highest level of government authority.

2. Borrows $110,000 cash on a long-term bond for use in creating the new municipal park.

3. Assesses property taxes on the first day of the year. The assessment, which is immediately enforceable, totals $600,000. Of this amount, $510,000 will be collected during 2017 and another $50,000 is expected in the first month of 2018. The remainder is expected about halfway through 2018.

4. Constructs a building in the park in (b) for $80,000 cash so that local citizens can play basketball and other sports. It is put into service on July 1 and should last 10 years with no salvage value.

5. Builds a sidewalk around the new park for $10,000 cash and puts it into service on July 1. It should last for 10 years, but the city plans to keep it up to a predetermined quality level so that it will last almost indefinitely.

6. Opens the park and charges an entrance fee of only a token amount so that it records the park, therefore, in the general fund. Collections during this first year total $8,000.

7. Buys a new parking deck for $200,000, paying $20,000 cash and signing a long-term note for the rest. The parking deck, which is to go into operation on July 1, is across the street from the civic auditorium and is considered part of that activity. It has a 20-year life and no salvage value.

8. Receives a $100,000 cash grant for the city school system that must be spent for school lunches for the poor. Appropriate spending of these funds is viewed as an eligibility requirement of this grant. During the current year, $37,000 of the amount received was properly spent.

9. Charges students in the school system a total fee of $6,000 for books and the like. Of this amount, 90 percent is collected during 2017 with the remainder expected to be collected in the first few weeks of 2018.

10. Buys school supplies for $22,000 cash and uses $17,000 of them. The general fund uses the purchases method.

11. Receives a painting by a local artist to be displayed in the local school. It qualifies as a work of art, and officials have chosen not to capitalize it. The painting has a value of $80,000. It is viewed as inexhaustible.

12. Transfers $20,000 cash from the general fund to the enterprise fund as a capital contribution.

13. Orders a school bus for $99,000.

14. Receives the school bus and pays an actual cost of $102,000. The bus is put into operation on October 1 and should last for five years with no salvage value.

15. Pays salaries of $240,000 to school teachers. In addition, owes and will pay $30,000 during the first two weeks of 2018. Vacations worth $23,000 have also been earned but will not be taken until July 2018.

16. Pays salaries of $42,000 to city auditorium workers. In addition, owes and will pay $3,000 in the first two weeks of 2018. Vacations worth $5,000 have also been earned but will not be taken until July 2018.

17. Charges customers $130,000 for the rental of the civic auditorium. Of this balance, collected $110,000 in cash and will collect the remainder in April 2018.

18. Pays $9,000 maintenance charges for the building and sidewalk in (d) and (e).

19. Pays $14,000 on the bond in (b) on the last day of 2017: $5,000 principal and $9,000 interest.

20. Accrues interest of $13,000 on the note in (g) as of the end of 2017, an amount that it will pay in June 2018.

21. Assumes that a museum that operates within the city is a component unit that will be discretely presented. The museum reports to city officials that it had $42,000 of direct expenses this past year and $50,000 in revenues from admission charges. The only assets that it had at year-end were cash of $24,000, building (net of depreciation) of $300,000, and a long-term liability of $210,000.

Prepare the 2017 government-wide financial statements for this city. Assume the use of the modified approach.

ABC Inc of Portland plans to build a water purification plant overseas. After conducting some study, the following info was gathered:

a. Initial Investment $7,000,000

b. Projected Cash flows: year 1: $850,000, year 2: $975,000, year 3: $1,000,000, year 4: $1,500,000, year 5: $2,000,000, year 6: $3,000,000

c. Cost of capital: 15 percent

Given that info determine the following:

1. NPV and IRR and recommend whether plant should be built or not.

2. the value overseas appreciates by 4 percent per year over the next six years, repeat part 1 and discuss go or no go

Alex is a carpenter who purchased a vacant block of land in Sydney on 1 October 1980. On 1 September 1986, Alex built a house on the land. At the time, the land was valued at $110,000 and the cost of construction was $100,000. Immediately, after the construction finished, the property has been rented out. On 1 March 2019, Alex sold the property at auction for $1,400,000. With reference to relevant legislation/case law determine: (A) Alex’s net capital gain or net capital loss for the year ended 30 June 2019 using both Discount method and Indexation method. (B) How would your answer to (A) differ if the owner of the property was a company instead of Alex?

Please show all the steps you've done to reach the final answer. I am trying to learn, so please show your work. Typing your answer is important.

A) White Oaks Properties builds strip shopping centers and small malls. The company plans to replace its refrigeration, cooking, and HVAC equipment with newer models in one entire center built 12 years ago. 12 years ago, the original purchase price of the equipment was $800,000 and the operating cost has averaged $290,000 per year. Determine the equivalent annual cost of the equipment if the company can now sell it for $224,000. The company’s MARR is 20% per year.

B) You have two machines under consideration for an improved automated wrapping process for Snickers Fun Size candy bars as detailed below. Compare them on the basis of annual worth at i = 14%.

Describe the feasibility in the near future of determining whether the atmosphere of an exoplanet contains oxygen by means of: infrared and visible spectroscopy (3-4 sencentes)

Briefly identify why popular support in 1914 for the First World War in the countries involved grew into protests and mutinies near the end of that war.

As a young and upcoming graduate who has shown interest in becoming an engineer in the near future, discuss your take on management of engineering design.
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Part One: Explain what the following are: OSHA, Risk Management, Quality Assurance, near misses, and adverse events. write half page

For products such as home appliances, toys, garments, and consumer electronics, what factors would influence selecting an onshore, near-shore, or offshore supplier?