Chicago Steel's operating activities for the year are listed below

Beginning inventory $1,000,000
Ending inventory $350,000
Purchases $750,000
Sales revenue $1,500,000
Operating expenses $700,000

What is the cost of goods available for sale?
A) $1,400,000
B) $750,000
C) $50,000
D) $1,750,000

D

Business

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For regular tax purposes, with regard to the itemized deduction for qualified residence interest, home equity indebtedness incurred

a) Includes acquisition indebtedness secured by a qualified residence. b) Must exceed the taxpayer's net equity in the residence. c) May exceed the fair market value of the residence. d) Is limited to $100,000 on a joint income tax return.

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You are analyzing the purchase of new equipment. Since you are not an expert on this type of

equipment, you hire a consulting firm to make recommendations. The consultant charged you $1,500 and recommended the purchase of the latest model from ACME Corp of America. The equipment costs $80,000, and it will cost another $10,000 to modify it for special use by your firm. The equipment will be depreciated on a straight-line basis over six years with no salvage value. You expect the equipment will be sold after three years for $28,000. Use of the equipment will require an increase in your company's net working capital of $4,000, but this $4,000 will be recovered at the end of year three. The use of the equipment will have no effect on revenues, but it is expected to save the firm $50,000 per year in before-tax operating costs. Your company's marginal tax rate is 35%. What is the terminal cash flow for this project? A) $24,500 B) $33,950 C) $37,950 D) ($17,000)

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