by questions each worth 2 marks 10 marks 1. Beamer Coporation uses a discount rate of 13%. The company has an opportunity to buy a machine now fox will yield cash inflows of $8,000 per year for each of the next five years. The machine would have to salvape 4 5 What is the net present value of this machine, rounded to the nearest whole dollar? 6 7 8 Show any/all workings here: 9 10 11 12 13 14 Select Answer here! 15 16 2. Hayland Corp. has budgeted production for next year as follows: 17 18 Quarter First Second Third Fourth Production in 19 10,000 12.000 15,000 13,000 20 21 Four kilograms of raw materials are required for each unit produced At the start of the year, 22 raw materials on hand total 4,000 kilograms. The raw materials inventory at the end of each quarter should 23 equal 15% of the next quarter's production needs. SECTION 4 SECTION 5 SECTION 6 FORMULA SHEET POTI Quarter First TOLUCION I Second Third Fourth 19 10.000 12.00123 15,000 13,000 20 21 Four kilograms of raw materials are required for each unit produced. At the start of the year, 22 raw materials on hand total 4.000 kilograms. The raw materials inventory at the end of each quarter should 23 equal 15% of the next quarter's production needs 24 25 What would be the budgeted purchases (kgs) of raw materials in the third quarter? 26 27 Show any/all workings here: 28 29 30 31 32 33 34 Select Answer here: 35 36 3 In its previous vear Restek Ltd had 18 000 units in its ending inventory During the year variable rod Instructions SECTION 2 SECTION 3 SECTION 4 SECTION 5 SECTION 6 FORMULA READY ) 37 3. In its previous year, Restek Ltd had 18,000 units in its ending inventory. During the year, variable productie were $12 per unit. The fixed manufacturing overhead cost was 35 per unit in the beginning inventory. The com 28 operating income for the year was $10,600 higher under variable costing than it was under abnorption costing 39 10 Given these facts, what must have been the number of units of product in the beginning inventory last yea? 21 Show any/all workings here: 142 43 44 45 146 47 48 Select Answer here: 49 50 4. Junior Ltd has two divisions A and B. During July, the contribution margin in Division A was 560,000 51 The contribution margin ratio in Division B was 40%, and its sales were $250,000. Division B's segment mary, 52 The common fixed expenses were $50,000, and the company's operating income was $20.000, 53 54 What was the segment margin for Division A? 55 56 Show any all workings here: 5.7 ke Instructions SECTION 2 SECTION 3 SECTION 4 SECTION 5 SECTION 6 FORMULA SHEE READY Show nylall working her 158 59 60 61 62 Select Answer her 63 64 5. London Corp. reported total sales of $180,000 last year and a return on investment (ROI) of 12%. 65 If the company's turnover was 4, what was the company's operating income for the year? 66 67 Show any/all workings here: 68 69 70 71 72 73 74 Select Answer here: 75 76 72 SECTION 6 FORMULA SE SECTION 5 78 SECTION 4 SECTION 2 SECTION 3 Instructions ADV
