"A firm is considering purchasing a computer system. The following data has been collected.
- Cost of the system: $125,000
- Project life: 6 years
- Salvage value at the end of year 6: $18,000
- Depreciation method: five-year MACRS
- Tax rate: 33%
- Annual revenue from project: $109,000
- Annual expenses (not including depreciation): $88,000
The firm will borrow the entire $125,000 at 5.3% interest to be repaid in 2 annual payments.
The firm's MARR is 15%. Determine the IRR for the computer system. Enter your answer as a percentage between 0 and 100."

"A firm is considering purchasing a computer system. The following data has been collected.
- Cost of the system: $159,000
- Project life: 6 years
- Salvage value at the end of year 6: $18,000
- Depreciation method: five-year MACRS
- Tax rate: 32%
- Annual revenue from project: $105,000
- Annual expenses (not including depreciation): $66,000
The firm will borrow the entire $159,000 at 7.4% interest to be repaid in 2 annual payments.
The firm's MARR is 12%. Determine the IRR for the computer system. Enter your answer as a percentage between 0 and 100."

5. Boateng Wholesale Ltd. is based in Accra, Ghana. Its sales, cost of goods

sold, and inventory amounts for 2018 and 2019 are shown below. (Currency in

Ghanaian cedi, GH₵) (20%)

2018 2019

Sales revenue                             GH₵ 200,000                 GH₵ 180,000

Cost of goods sold                           100,000                       91,000

Beginning inventory                          29,000                       21,000

Ending inventory                               21,000                              5,000

Instructions:

1. Determine the inventory turnover and resident period for 2018 and 2019.
2. Give your evaluation on the changes in the amount of Boateng’s inventory, the inventory turnover and resident period, and the amount of sales across the two years.

The table below depicts the revenues and costs for some firm. Each row depicts a given level of sales and the associated total revenues and costs.

what is the value of fixed costs?

what is the marginal cost of the 5th unit?

what is the marginal revenue of the 5th unit

what level of sales maximizes profits? 2 or 3 or 4 or 5?

The unadjusted trial balance of Drone Delivery at December​ 31, ​, appears below. The data needed for the​ month-end adjustments also appear below. Journalize the adjusting entries on December 31. a. Unearned delivery revenue still remaining to be earned at December​ 31, ​$880. b. Prepaid rent still available at December​ 31, $2800. c. Supplies used during the​ month, ​$490. d. Amortization on drones for the​ month, ​$680. e. Accrued utilities expense at December​ 31, $225​(Credit Accounts​ Payable.) f. Accrued salaries expense at December​ 31, ​$.1980

4. Chipotle^TM offers three items: tacos, burritos, and bowls at the price and variable costs below. The restaurant has a fixed cost of $50,000, and average sales for the items are like below. Answer the following.

1. a) What is the sum of weighted contribution margin % (ΣW_iCM_%i) of Taco, Burrito, and Bowl?

1. b) What is the breakeven sales level in dollars (BE_$) ?

1. c) What is the desired sales revenue (S_$) in order to generate profit of $15,000?

Suppose the price elasticity of demand for smartphones is 0.5 (absolute value), while the price elasticity of supply is 1.9.

a) Are the demand and supply of smartphones price elastic or price inelastic? Briefly explain.

b) In order to increase total revenue, should the sellers of smartphones raise or cut the price? Explain with a diagram.

c) If the government imposes a per-unit tax of $100 on the sellers of smartphones, how will the price and quantity transacted of smartphones change? Will the sellers or the buyers bear a larger tax burden? Will the market be able to achieve economic efficiency after the tax is imposed? Explain with a diagram.

In 2010, Apple wanted to lower the price of down‐loading TV shows from iTunes from $ 1.99 to $ 0.99. But Apple had to get permission from, and convince, the management of the networks with whom they share the revenue from each download. Apple argued that lowering the price would benefit both Apple and the networks. Managers at the networks disagreed, and wanted the price kept at $ 1.99. a. What did Apple believe about the price elasticity of demand for downloaded shows? b. What did the networks believe about the price elasticity of demand for downloaded shows?

Junius Corp is a monopoly company producing digital telematic tools in Malaysia. Based on its observation on the current uncertainty surrounding the economy due to the Covid-19 Pandemic, there is a 50% chance the firm’s demand curve will be P=20-Q and a 50% chance it will be P =100-Q. The marginal cost of the firm is MC = 4Q.

a. Derive the expression for the expected marginal revenue function for the firm.

b. What is the expected profit-maximizing quantity of the firm?

c. What is the expected profit-maximizing price of the firm?

d. What is the expected total profit of the firm?

Sometimes the determination of whether something is considered variable or fixed is dependent on position and viewpoint. For example, take a multiple location retail establishment. If viewing something like the general manager’s compensation from the store perspective, such compensation would be fixed. However, the same compensation, when viewed by the home office as just one element of the store, can be considered variable (along with all other revenue/expense items in that particular store location).

Please provide other examples of such situations where the perspective of the viewer would determine the categorization of the cost as being fixed or variable.