http://ww2.capsim.com/cgi-bin/displayReport.cfm?Report=CapCourier|AnnReport#AR4 (here is the data just add in search)

1.In the Month of March, Digby received orders of 205 units at a price of $15.00 for their product Drum, and in April receives an order for 51 units of their product Drum at $15.00. Digby uses the accrual method of accounting and offers 30 day credit terms. Digby delivers 0 units in March, 205 units in April and 51 units in May. They received payment for 205 units in April, and payment for 51 units in May. How much revenue is recognized on the March income statement from this order? How much in the April Income statement? (Answer in thousands)

(a) 0, $3,075

(b) $3,075 , $769

(c) $3,844 , 0

(d) $1,281 , $1,281

2.Your Competitive Intelligence team is predicting that the Digby Company will invest in adding capacity to their Deft product this year. Assume Digby's product Deft invests in increasing its capacity by 10% this year. Because of this new information, your company anticipates all other products in the Core segment will increase their capacity by the same amount. How much can the industry produce in the Core segment the next year? Consider only products primarily in the Core segment last year. Ignore current inventories. Figures in thousands (000).

(a) 3,711

(b) 16,727

(c) 6,203

(d) 8,381

(e) 9,359

(f) 7,959

(g) 6,981

3.Currently Digby is paying a dividend of $1.65 (per share). If this dividend stayed the same, but the stock price rose by 10% what would be the dividend yield?

(a) 2.66%

(b) 4.33%

(c) 3.33%

(d) 30.04%

4.Last year Attic charged $3,164,000 Depreciation on the Income Statement of Andrews. If early this year Attic purchased a new depreciable asset, the effect on Andrews's financial statements would be (all other items remaining equal):

(a) No impact on Net Cash from operations

(b) Decrease Net Cash from operations on the Cash Flow Statement

(c) Increase Net Cash from operations

(d) Just impact the Balance Sheet

5.Assume Digby Corp. is downsizing the size of their workforce by 10% (to the nearest person) next year from various strategic initiatives. Digby is planning to conduct exit interviews to learn more about how they can improve in processes and increase productivity. The exit interviews are estimated to cost $100 per employee in additional to normal separation costs of $5000. How much will the company pay in separation costs if these exit interviews are implemented next year?

(a) $212,160

(b) $1,909,440

(c) $87,360

(d) $786,240

6.Assume Baldwin is producing 2,063 units of Bam next year. What would Bam's plant utilization be?

(a) 117.30%

(b) 115.00%

(c) 112.70%

(d) 99.35%

7.Digby's balance sheet has $107,852,000 in equity. Further, the company is expecting net income of 3,000,000 next year, and also expecting to issue $4,000,000 in new stock. If there are no dividends paid what will beDigby's book value?

(a) $114,852,000

(b) $106,852,000

(c) $54,566,000

(d) $46,566,000

8.Which company has the most efficient SG&A / Sales ratio?

(a) Chester

(b) Digby

(c) Baldwin

(d) Andrews