• In the Month of March, Digby received orders of 154 units at a price of $15.00 for their product Drum, and in April receives an order for 39 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, 154 units in April and 39 units in May. They received payment for 154 units in April, and payment for 39 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)

Select: 1

0, $2,310

$2,310 , $578

$2,888 , 0

$963 , $963

• Currently Baldwin is paying a dividend of $0.10 (per share). If this dividend stayed the same, but the stock price rose by 10% what would be the dividend yield?

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.25%

404.39%

.32%

.20%

• Last year Attic charged $4,564,000 Depreciation on the Income Statement of Andrews. If Attic sold a fully depreciated piece of equipment at a gain, the effect on Andrews's financial statements would be (all other items remaining equal):

Select: 1

No impact on Net Cash from operations

Just impact the Balance Sheet

Increase Net Cash from operations

Decrease Net Cash from operations on the Cash Flow Statement

• Assume Baldwin is producing 1,125 units of Bam next year. What would Bam's plant utilization be?

Select: 1

89.11%

73.50%

75.00%

76.50%

• Digby's balance sheet has $78,970,000 in equity. Next year they expect Assets to increase by $4,000,000 and Liabilities to decrease by $2,000,000. If that happens, what will be Digby's book value?

Select: 1

$31,578,000

$72,970,000

$80,970,000

$84,970,000

• Which company has the least efficient SG&A/Sales ratio?

Select: 1

Chester

Andrews

Digby

Baldwin

• Your Competitive Intelligence team reports that a wave of product liability lawsuits is likely to cause Digby to pull the product Deft entirely off the market this year. Assume Digby scraps all capacity and inventory this round, completely writing off those assets and escrowing the proceeds to a settlement fund, and assume these lawsuits will have no effect on any other products of Digby or other companies. Without Digby's product Deft how much can the industry currently produce in the Core segment? Consider only products primarily in the Core segment last year. Ignore current inventories. Figures in thousands (000).

Select: 1

4,429

10,260

7,485

5,130

8,464

9,614

8,635

• Chester Corp. is downsizing the size of their workforce by 10% (to the nearest person) next year from various strategic initiatives. How much will the company pay in separation costs if each worker receives $5,000 when separated?

Select: 1

$998,000

$275,000

$2,495,000

$110,000