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Points will not be given for half solutions or incorrect ones. I want step by st

ID: 2374422 • Letter: P

Question

Points will not be given for half solutions or incorrect ones. I want step by step explnations for all qustions.

1.    The following information is available for Aggie Auto Sales:

Average operating assets                   $500,000

Controllable margin                                 50,000

Contribution margin                              125,000

Minimum rate of return                                 8%

How much is Aggie Auto%u2019s residual income?


2.    Niceville Company had sales of $400,000, variable costs of $200,000, and direct fixed costs totaling $100,000. The company%u2019s operating assets total $800,000, and its required return is 10%. How much is the residual income?

3.    Oxford Company earned controllable margin of $250,000 on sales of $3,200,000. The division had average operating assets of $2,600,000. The company requires a return on investment of at least 8%. How much is residual income?


Explanation / Answer

1. Residual Income

= Controllable Income - ( Average Operating Assets * Minimum rate of return)

= 50,000 - (500,000 * 8 %)

= 50,000 - 40,000

= $ 10,000


2.

Net Income

= Sales - Variable Costs - Direct Fixed Costs

= 400,00 - 200,000 - 100,000

= $ 100,000

Residual Income

= Net Income - - ( Average Operating Assets * Minimum rate of return)

= 100,000 - (800,000 * 10 %)

= 100,000 - 80,000

= $ 20,000


3.

Residual Income

= Controllable Income - ( Average Operating Assets * Minimum rate of return)

= 250,000 - (2,600,000 * 8 %)

= 250,000 - 208,000

= $ 42,000


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