Determine the lower of cost or market inventory valuation on the basis of the following facts: quantity, 1500 units; cost per unit, $4.45; replacement cost, $4.40; selling price, $5.75; cost to complete and sell, $65; normal profit, $1.00

Cori's Meats is looking at a new sausage system with an installed cost of $510,000. This cost will be depreciated straight-line to zero over the project’s five-year life, at the end of which the sausage system can be scrapped for $76,000. The sausage system will save the firm $190,000 per year in pretax operating costs, and the system requires an initial investment in net working capital of $35,000. If the tax rate is 21 percent and the discount rate is 10 percent, what is the NPV of this project? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)

1. People in the aerospace industry believe the cost of a space project is a function of the mass of the major object being sent into space. Use the following data to develop a regression model to predict the cost of a space project by the mass of the space object. Determine r² and s_e.

*(Do not round the intermediate values. Round your answers to 4 decimal places.)
**(Round the intermediate values to 4 decimal places. Round your answer to 3 decimal places.)


ŷ = enter a number rounded to 4 decimal places  * + enter a number rounded to 4 decimal places * x
r² = enter a number rounded to 3 decimal places  **
s_e = enter a number rounded to 3 decimal places  **

2. People in the aerospace industry believe the cost of a space project is a function of the mass of the major object being sent into space. Use the following data to develop a regression model to predict the cost of a space project by the mass of the space object. Determine r² and s_e.

*(Do not round the intermediate values. Round your answers to 4 decimal places.)
**(Round the intermediate values to 4 decimal places. Round your answer to 3 decimal places.)


ŷ = enter a number rounded to 4 decimal places  * + enter a number rounded to 4 decimal places * x
r² = enter a number rounded to 3 decimal places  **
s_e = enter a number rounded to 3 decimal places  **

A team is working on a software system for managing the cost of public healthcare. Administrators and doctors are two primary groups of users of this system under development. Politicians are anxious both to control costs and to ensure that the best public image of the healthcare system is provided. There is a potential conflict in such a system between administrators who are driven by Treatment costs and doctors who are (or should be) driven by treatment effectiveness. Such a conflict of interests from different user groups is often called a “political factor” that the development team have to consider in requirement elicitation.

For example, administrators may ask for a feature that can allow an administrator to veto the treatment costs issued by doctors while doctors would not like the treatment proposals be rejected all the time. A compromise might be to grant administrators the veto privilege only when the treatment costs are above a certain level. This particular policy is thus included as part of the requirements for the system.

Instructions:

Follow the above example, describe another potential software system where some political factor can heavily affect the elicitation or prioritization of system

requirements. Your description should provide sufficient information, allowing readers to clearly see how the political factor might affect the determination of

system requirements.

When doing a CBA analysis is it important if the

party paying the cost does not enjoy the benefit?

Teal Co. is building a new hockey arena at a cost of $2,600,000. It received a downpayment of $460,000 from local businesses to support the project, and now needs to borrow $2,140,000 to complete the project. It therefore decides to issue $2,140,000 of 12%, 10-year bonds. These bonds were issued on January 1, 2016, and pay interest annually on each January 1. The bonds yield 11%. Prepare the journal entry to record the issuance of the bonds on January 1, 2016. (Round present value factor calculations to 5 decimal places, e.g. 1.25124 and the final answer to 0 decimal places e.g. 58,971. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit January 1, 2016 SHOW LIST OF ACCOUNTS LINK TO TEXT LINK TO TEXT Prepare a bond amortization schedule up to and including January 1, 2020, using the effective interest method. (Round answers to 0 decimal places, e.g. 38,548.) Date Cash Paid Interest Expense Premium Amortization Carrying Amount of Bonds 1/1/16 $ $ $ $ 1/1/17 1/1/18 1/1/19 1/1/20 SHOW LIST OF ACCOUNTS LINK TO TEXT LINK TO TEXT Assume that on July 1, 2019, Teal Co. redeems half of the bonds at a cost of $1,143,800 plus accrued interest. Prepare the journal entry to record this redemption. (Round answers to 0 decimal places, e.g. 38,548. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit July 1, 2019 (To record interest) July 1, 2019 (To record reacquisition) Click if you would like to Show Work for this question: Open Show Work SHOW LIST OF ACCOUNTS LINK TO TEXT LINK TO TEXT

An understanding of health care cost, access to care, and quality of care is vital for health care professionals, as is the ability to articulate these issues. For this assignment, students will examine the effects of cost and the issues associated with accessing quality care, both in a historical context as well as the future impact on health care. For this assignment, address the following in 750-1,000 word paper:

Identify the factors contributing to the rising cost of health care. When did rising health care costs become an issue? Why are health care costs continuing to rise? What can be done to address this issue?

Identify the impact that cost is having on access to care. How does access to health care today compare to 10 years ago? Can providers refuse care to those with certain payment methods such as Medicaid? Do you believe that we will have universal access to health care in the future?

Discuss the issue of providing quality care. How much of a factor is cost in determining quality of care? What does the future of health care look like with regard to quality?

Two references (minimum) in addition to your textbook are required for this assignment.

An asset has a first cost of $45,000, a recovery period of 5 years, and a $3000 salvage value. Use the DDB depreciation method (making sure that last book value equals the salvage value), and calculate the present worth of depreciation at i = 18% per year.

"A firm is considering purchasing a computer system.
-Cost of system is $128,000. The firm will pay for the computer system in year 0.
-Project life: 5 years
-Salvage value in year 0 (constant) dollars: $12,000
-Depreciation method: five-years MACRS
-Marginal income-tax rate = 37% (remains constant over time)
-Annual revenue = $128,000 (year-0 constant dollars)
-Annual expenses (not including depreciation) = $94,000 (year-0 constant dollars)
If the general inflation rate is 2.6% during the project period (which will affect all revenues, expenses, and the salvage value but not depreciation), determine the INFLATION-FREE IRR' of the computer system. Enter your answer as a percentage between 0 and 100."