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Questions and Answers of Finance

Compute each of the following. a. 30251/2 b. 24011/4 c. 525.218752/5 d. 21.64/3 e. 12√ (1.1257)
Express each of the following in logarithmic form.a. 29 = 512b. 37 = 2187c. 5-3 = 1/125d. 10-5 = 0.00001e. e2j = 18
Write each of the following in exponential form. a. log2 32 = 5 b. log3 1/81 = -4 c. log10 10 = 1 d. ln e2 = 2
How much money did the IOC retain to cover operational and administrative costs as a result of the broadcast revenues generated by the Vancouver Winter Game?
Use an electronic calculator equipped with a natural logarithm function to evaluate each of the following. a. ln 2 b. ln 200 c. ln 0.105 d. ln[300(1.1015)] e. ln(2000/1.099)
Reduce to lowest terms. (a) 12 to 32 (b) 84 to 56 (c) 15 to 24 to 39 (d) 21 to 42 to 91
The cost of warehouse space is allocated to three inventories: raw materials, work- in-process, and finished goods. The inventories use the warehouse space in the ratio of one-third to one-sixth to
A vehicle dealership has overhead cost of $480 000. The overhead cost is allocated to new vehicle sales, used vehicle sales, vehicle servicing, and administration. The departments bear overhead cost
A dividend of $3060 is to be distributed among three shareholders in the ratio of shares held. If the three shareholders have nine shares, two shares, and one share respectively, how much does each
Set up a ratio for each of the following and reduce to lowest terms. (a) 12 dimes to 5 quarters (b) 15 hours to 3 days (c) 6 seconds for 50 meters (d) $72 per dozen (e) $40 per day for 12 employees
Use equivalent ratios in higher terms to eliminate decimals and fractions from the following ratios(a) 1.25/4(b) 2.4/8.4(c) 0.6 : 2.1 : 3.3(d) 5.75 : 3.50 : 1.25(e) ½ : 2/5(f) 5/3 : 7/5(g) 2/8 : 2/3
The cost of a unit is made up of $4.25 direct material cost, $2.75 direct labour cost, and $3.25 overhead. What is the ratio that exists between the three elements of cost?
A company employs 6 supervisors for 9 office employees and 36 production workers. What is the ratio of supervisors to office employees to production workers?
A student spends 20 hours per week in classroom lecture time, 45 hours per week in individual study time, and 5 hours per week travelling to and from school. What is the ratio that exists between the
The cost of operating the Maintenance Department is to be allocated to four production departments based on the floor space each occupies. Department A occupies 1000 m2 Department B, 600 m2;
Insurance cost is to be distributed among manufacturing, selling, and administration in the ratio 5/8 to 1/3 to 1/6. If the total insurance cost was $9450, how should it be distributed?
Executive salaries are charged to three operating divisions on the basis of capital investment in the three divisions. If the investment is $10.8 million in the Northern Division, $8.4 million in the
Sean and Karen sat down months ago and created the following budget for their wedding: Ceremony (officiator fee, marriage licence) …………………………………………. $400 Reception
Set up ratios to compare each of the following sets of quantities. Reduce each ratio to its lowest terms. (a) twenty-five dimes and three dollars (b) five hours to 50 min (c) $6.75 for thirty litres
(a) How much is $8 increased by 125%?(b) What amount is 2 1/4% less than $2000?(c) What percent less than $120 is $100?(d) $975 is what percent more than $150?(e) $98 is 75% more than what amount?(f)
Dale, Evelyn, and Frank own a business jointly and share profits and losses in the same proportion as their investments. How much of a profit of $4500 will each receive if their investments are
Departments A, B, and C occupy floor space of 80 m2, 140 m2, and 160 m2, respectively. If the total rental cost for the floor space is $11 400 per month, how much of the rental cost should each
Four beneficiaries are to divide an estate of $189 000 in the ratio 1/3 : ¼ : 3/8 : 1/24. How much should each receive?
Three insurance companies have insured a building in the ratio 1/2 to 1/3 to 2/5. How much of a fire loss of $185 000 should each company pay?
A hot water tank with a capacity of 220 L can be heated in 20 minutes. At the same rate, how many minutes will it takes to heat a tank containing 176 L?
If the variable cost amounts to $130 000 when sales are $250 000, what will the variable cost be when sales are $350 000?
Gross profit for April was two-fifths of net sales, and net income was two-sevenths of gross profit. Net income was $4200. (a) What was the gross profit for April? (b) What were net sales for April?
In a college, 4 of all employees are faculty 4/9 and the ratio of the faculty to support staff is 5 : 4. How many people does the college employ if the support staff numbers 192?
In the last municipal election, 62 1/2% of the population of 94 800 was eligible to vote. Of those eligible, 33 1/3% voted. (a) What was the number of eligible voters? (b) How many voted?
Solve each of the following proportions.(a) 5 : n = 35 : 21(b) 10 : 6 = 30 : x(c) 1.15 : 0.85 = k : 1.19(d) 3.60 : m = 10.8 : 8.10(e) 5/7 : 15/14 = 6/5 : t(f) y : 9/8 = 5/4 : 45/64
An investment portfolio of $150 000 consists of the following: 37 1/2% in bonds, 56 1/4% in common stock, and the remainder in preferred shares. How much money is invested in each type of investment
A sales representative’s orders for May were 16 2/3% less than her April orders, which amounted to $51 120.(a) How much were the sales rep’s orders in May?(b) By what amount did her orders
The appraised value of a property has increased 233 1/3% since it was purchased by the present owner. The purchase price of the property was $120 000, its appraised value at that time.(a) How much is
The direct material cost of manufacturing a product is $103.95, direct labour cost is $46.20, and overhead is $57.75. (a) What is the percent content of each element of cost in the product? (b) What
Inspection of a production run of 2400 items showed that 180 items did not meet specifications. Of the 180 that did not pass inspection, 150 could be reworked. The remainder had to be scrapped.(a)
The price of a stock a week ago was $56.25 per share. Today the price per share is $51.75.(a) What is the percent change in price?(b) What is the new price as a percent of the old price?
A wage earners hourly rate of pay increased from $6.30 to $16.80 during the past decade.(a) What was the percent change in the hourly rate of pay?(b) What is the current rate of pay as a percent of
A firm’s bad debts of $7875 were 2 1/4% of sales. What were the firm’s sales?
A ski shop lists ski boots at 240% of cost. If the ski shop prices the DX2 Model at $396, what was the cost of the ski boots to the shop?
A property owner listed his property for 160% more than he paid for it. The owner eventually accepted an offer 12 1/2% below his asking price and sold the property for $191 100. How much did the
Change each of the following percents into a decimal. (a) 185% (b) 7.5% (c) 0.4% (d) 0.025% (e) 1 ¼% (f) ¾ % (g) 162 ½ % (h) 11 ¾ % (i) 8 1/3% (j) 83 1/3% (k) 266 2/3% (l) 10 3/8%
A marina listed a yacht at 33 1/3% above cost. At the end of the season, the list price was reduced by 22.5% and the yacht was sold for $15 500. What was the cost of the yacht to the marina?
A & E Holdings’ profit and loss statement showed a net income of 9 3/4% of revenue or $29 250. Fifteen percent of net income was paid in corporation tax and 75% of the net income after tax was
A farm was offered for sale at 350% above cost. The farm was finally sold for $330 000, at8 1/3% below the asking price(a) What was the original cost of the farm to the owner?(b) How much gain did
Suppose it costs C$260 to purchase US$245.23. (a) What is the exchange rate? (b) How many U.S. dollars will you receive if you convert C$725 into U.S. dollars?
Media Marketing of Atlanta, Georgia, offers a three-day accommodation coupon for a Hilton Head resort in South Carolina at a promotion price of C$316. If the exchange rate is C$1.02 per U.S. dollar,
Suppose the Consumer Price Index in 2013 is 124.3, with 2002 as the base year. (a) What is the purchasing power of the dollar in 2013 compared to 2002? (b) What is the real income, relative to 2002,
Abeni calculated her 2012 taxable income to be $87 450. How much federal income tax should she report?
Matt’s gross pay had been $68 000 per year, when he received an increase of $6000 per year.(a) What was the annual percent increase in Matt’s pay before federal income taxes?(b) What was the
Change each of the following percents into a common fraction in lowest terms. (a) 50% (b) 37 ½% (c) 16 2/3% (d) 166 2/3% (e) ½ % (f) 7.5% (g) 0.75% (h) 5/8%
Express each of the following as a percent. (a) 2.25 (b) 0.02 (c) 0.009 (d) 0.1275 (e) 5/4 (f) 11/8 (g) 5/200 (h) 7/25
Compute each of the following.(a) 150% of 140(b) 3% of 240(c) 9 ¾ % of 2000(d) 0.9% of 400
Use fractional equivalents to compute each of the following.(a) 662% of $168(b) 371% of $2480 32(c) 125% of $924(d) 1831% of $720
Use the 1% method to determine each of the following.(a) 1/4% of $2664(b) 5/8% of $1328(c) 1 2/3% of $5400 (d) 2 1/5% of $1260
(a) What is the rate percent if the base is 88 and the percentage is 55?(b) 63 is what percent of 36?(c) What is 3/4% of $64?(d) 450% of $5 is what amount?(e) $245 is 87 1/2% of what amounts?(f) 2
Compute each of the following.(a) 125% of $280 (b) 3/8% of $280 280(c) 83 1/3% of $174(d) 1 1/4% of $1056
A bonus is to be divided among four employees in the ratio ½ : 1/3: 1/5 : 1/6. What is each employee’s share of a bonus of $40 500?
A bicycle was sold for $282.50. The selling price included 13% harmonized sales tax. Find the amount of HST on the bike.
A special consumer index has increased 100% during the past 10 years. If the index is now 360, what was it 10 years ago?
Mr. Braid owned 3/8 of a store. He sold 2/3 of his interest in the store for $18 000. 83 What was the value of the store?
Suppose it cost C$0.5109 to purchase one Brazilian real.(a) How much would it cost in Brazilian reals to purchase one Canadian dollar?(b) How many Brazilian reals would you need to buy 500 Canadian
If one Canadian dollar is equivalent to US$0.9850, how much do you need in Canadian funds to buy US$800.00?
Solve each of the following proportions. (a) 65 : 39 = x : 12 (b) 7/6 : 35/12 = 6/5 : x
Change each of the following percents into a common fraction in lowest terms. (a) 2 1/2% (b) 116 2/3 %
Departments A, B, and C occupy floor space of 40 m2, 80 m2, and 300 m2, respectively. If the total rental for the space is $25 200 per month, how much rent should Department B pay?
Past experience shows that the clientele of a restaurant spends $9.60 on beverages for every $12 spent on food. If it is expected that food sales will amount to $12 500 for a month How much should be
After a reduction of 16 2/3% off the marked price, a pair of boots sold for $60. What was the marked price?
Two consecutive price reductions of the same percent reduced the price of an item from $25 to $16. By what percent was the price reduced each time?
Suppose you own a fast-food outlet and buy 100 kilograms of potatoes that are 99% water. After leaving them outside for a few days, you are told that they are now only 98% water. Assuming that they
Luis ordered four pairs of black socks and some additional pairs of blue socks from a clothing catalogue. The price of the black socks per pair was twice that of the blue. When the order was filled,
Following a 10% decrease in her annual salary, what percent increase would an employee need to receive in future to get back to her original salary level?
What portion of her eligible home expenses may Camille claim as tax-deductible expenses if the expenses are allocated on the basis of(a) Area?(b) Number of rooms?
What is her net business income if Camille allocates home expenses on the basis of area?
For most individuals, basic federal income tax equals the federal tax calculated according to Table 3.3, less non-refundable tax credits. What is Camille’s basic federal income tax if she reports a
Find the unknown term in the following proportionsa. 3 : n 5 15 : 20 b. n : 7 = 24 : 42c. 3 : 8 = 21 : x.d. 7 : 5 = x : 45e. 1.32 : 1.11 = 8.8 : k
The community of Oakcrest sets a property tax rate of $28 per $1000 assessed valuation. What is the assessment if a tax of $854 is paid on a property?
A car requires 9 liters of gasoline for 72 kilometers. At the same rate of gasoline consumption, how far can the car travel if the gas tank holds 75 liters?
A manufacturing process requires $85 supervision cost for every 64 labour hours. At the same rate, how much supervision cost should be budgeted for 16 000 labour hours?
Suhami Chadhuri has a two-fifths interest in a partnership. She sold five-sixths of her interest for $3000.(a) What was the total amount of Ms. Chadhuri’s interest before selling?(b) What is the
Five-eighths of Jesse Black’s inventory was destroyed by fire. He sold the remaining part, which was slightly damaged, for one-third of its value and received $1300. (a) What was the value of the
Last year, net profits of Herd Inc. were two-sevenths of revenue. If the company declared a dividend of $12 800 and five-ninths of the net profit was retained in the company, what was last year’s
Material cost of a web camera is five-eighths of total cost, and labour cost is one-third of material cost. If labour cost is $15, what is the total cost of the web camera?
Le Point Bookbindery pays a dividend of $1.25 per share every three months. How many months would it take to earn dividends amounting to $8.75 per share?
Change each of the following percents into a decimal.(a). 64%(b). 300%(c). 2.5%(d). 0.1%(e). 0.5%
Change each of the following percents into a common fraction in lowest terms. a. 25% b. 62 1% c. 175% d. 5% e. 37 1/2%
Express each of the following as a percent. a. 3.5 b. 0.075 c. 0.005 d. 0.375 e. 0.025
Compute each of the following. a. 40% of 90 b. 0.1% of 950 c. 250% of 120 d. 7% of 800 e. 3% of 600
The price of a carpet was reduced by 40%. If the original price was $70, what was the amount by which the price was reduced?
Labour content in the production of an article is 37 1/2% of total cost. How much is the labour cost if the total cost is $72?
If waste is normally 6% of the material used in a production process, how much of $25 000 worth of material will be wasted?
If total deductions on a yearly salary of $18 600 amounted to 16 2/3%, how much was deducted?
Use fractional equivalents to compute each of the following (round to the highest whole number). a. 33 1/3% of $48 b. 137 ½ % of $400 c. 66 2/3 % of $72 d. 37 1/3% of $24 e. 125% of $160
Find the rate percent for each of the following. a. Original amount 60; new amount 36 b. Original amount 72; new amount 54 c. Base $800; percentage $920 d. Base $140; percentage $490 e. New
Answer each of the following questions. a. $60 is 30% of what amount? b. $36 is what percent of $15? c. What is 0.1% of $3600? d. 150% of what amount is $270? e. 1% of $612 is what amount?
If the actual sales of $40 500 for last month were 90% of the budgeted sales, how much was the sales budget for the month?
The Canada Pension Plan premium deducted from an employee’s wages was $53.46. If the premium rate is 4.95% of gross wages, how much were the employee’s gross wages?
A property was sold for 300% of what the vendors originally paid. If the vendors sold the property for $180 000, how much did they originally pay for the property?
Gerry’s four sons were to share equally in a prize, receiving $28 each. How much was the total prize?
Shari’s portion of the proceeds of a business was 1/2%. If the proceeds were $1200, how much would she receive?
Answer each of the following questions. a. What is 120 increased by 40%? b. What is 900 decreased by 20%? c. How much is $1200 decreased by 5%? d. How much is $24 increased by 200%? e. What number

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