On June 18, Wyman Company (a U.S. Company) sold merchandise to the Nielsen Company of Denmark for €60,000 (Euros), with a payment due in 60 days. If the exchange rate was $1.35 per euro on the date of sale and $1.14 per euro on the date of payment, Wyman Company should recognize a foreign exchange gain or loss in the amount of:

A. $12,600 loss.
B. $60,000 loss.
C. $60,000 gain.
D. $12,600 gain.
E. $68,400 loss.


Answer: A

Business

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An income statement for Sam's Bookstore for the first quarter of the year is presented below:Sam's BookstoreIncome StatementFor Quarter Ended March 31Sales  $900,000Cost of goods sold   630,000Gross margin   270,000Selling and administrative expenses    Selling$100,000  Administration 104,000 204,000Net operating income  $66,000On average, a book sells for $50. Variable selling expenses are $5 per book with the remaining selling expenses being fixed. The variable administrative expenses are 4% of sales with the remainder being fixed.The net operating income using the contribution approach for the first quarter is:

A. $180,000 B. $66,000 C. $270,000 D. $144,000

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Indicate whether the statement is true or false

Business

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Indicate whether the statement is true or false

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While Lemon Cameras has the following employees:



White Lemon Cameras’ SUTA tax rate is 5.4% and applies to the first $8,000 of employee wages. What is the annual amount due for each employee?

Business