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Charleston Mills is an all-equity firm with a total market value of $221,000. Th

ID: 2673001 • Letter: C

Question

Charleston Mills is an all-equity firm with a total market value of $221,000. The firm has 8,000 shares of stock outstanding. Management is considering issuing $50,000 of debt at an interest rate of 7 percent and using the proceeds on a stock repurchase. Ignore taxes. How many shares can the firm repurchase if it issues the debt securities?
A. 1,810 shares
B. 1,818 shares
C. 1,847 shares
D. 1,856 shares
E. 1,899 shares

Westover Electric is preparing to pay its quarterly dividend of $2.20 a share this quarter. The stock closed at $57.70 a share today. What will the ex-dividend stock price be if the relevant tax rate is 10 percent and all else is held constant?
A. $55.28
B. $55.50
C. $55.72
D. $55.94
E. $55.99

Kurt's Enterprises has a receivables turnover rate of 11.8, a payables turnover rate of 12.4, and an inventory turnover rate of 15.6. What is the length of the firm's operating cycle?
A. 24.89 days
B. 39.80 days
C. 54.33 days
D. 72.56 days
E. 83.77 days

Stan Lee's sells 4,300 carpets a year at an average price per carpet of $1,490. The carrying cost per unit is $21.63. The company orders 500 carpets at a time and has a fixed order cost of $69 per order. The carpets are sold out before they are restocked. What is the economic order quantity?
A. 147 carpets
B. 166 carpets
C. 184 carpets
D. 315 carpets
E. 348 carpets

Electronics and More offers credit terms of 1/5, net 20. What is the effective annual rate on a $12,000 purchase if you forgo the discount?
A. 0 percent
B. 8.59 percent
C. 14.99 percent
D. 27.71 percent
E. 32.58 percent

The Boat House offers credit terms of 2/15, net 45 to all of its customers. Historically, 86 percent of its customers take advantage of the discount. What is the firm's average collection period?
A. 17.36 days
B. 18.87 days
C. 19.20 days
D. 20.33 days
E. 21.08 days

Explanation / Answer

Charleston Mills is an all-equity firm with a total market value of $221,000. The firm has 8,000 shares of stock outstanding. Management is considering issuing $50,000 of debt at an interest rate of 7 percent and using the proceeds on a stock repurchase. Ignore taxes. How many shares can the firm repurchase if it issues the debt securities?
A. 1,810 shares
B. 1,818 shares
C. 1,847 shares
D. 1,856 shares
E. 1,899 shares

Solution:

New market value = $221,000 + $50,000

= $271,000

Number of shares after repurchase = $271,000/8000

= 9809.95

Shares repurchased = 9809.95 – 8000

= 1809.95

= 1810 shares


Westover Electric is preparing to pay its quarterly dividend of $2.20 a share this quarter. The stock closed at $57.70 a share today. What will the ex-dividend stock price be if the relevant tax rate is 10 percent and all else is held constant?
A. $55.28
B. $55.50
C. $55.72
D. $55.94
E. $55.99

Solution:

Ex-dividend stock price = $57.70 - $2.20*(1 – 0.10)

= $57.70 – $1.98

= $55.72

Kurt's Enterprises has a receivables turnover rate of 11.8, a payables turnover rate of 12.4, and an inventory turnover rate of 15.6. What is the length of the firm's operating cycle?
A. 24.89 days
B. 39.80 days
C. 54.33 days
D. 72.56 days
E. 83.77 days

Solution:

Operating cycle = 365*(1/Receivable turnover + 1/Inventory turnover)

= 365*(1/11.8 + 15.6)

= 54.329 days

= 54.33 days


Stan Lee's sells 4,300 carpets a year at an average price per carpet of $1,490. The carrying cost per unit is $21.63. The company orders 500 carpets at a time and has a fixed order cost of $69 per order. The carpets are sold out before they are restocked. What is the economic order quantity?
A. 147 carpets
B. 166 carpets
C. 184 carpets
D. 315 carpets
E. 348 carpets

Solution:

EOQ = 2*C*D/H

= 2*4,300*69/21.63

= 27,434.12

= 165.63

= 166 carpets

Electronics and More offers credit terms of 1/5, net 20. What is the effective annual rate on a $12,000 purchase if you forgo the discount?
A. 0 percent
B. 8.59 percent
C. 14.99 percent
D. 27.71 percent
E. 32.58 percent

Solution:

1/5, net 20 means that 1% discount is allowed if payment is within 5 days otherwise the whole amount is due in 20 days.

Effective annual rate (EAR) is given by:-

EAR = [1+ % Discount/ (100 - % Discount)] 365/ (Credit Period- Discount Period) -1

= [1 + 1/ (100-1)] 365/ (20-5) -1

= (1+ 1/99) (365/15) -1

=1.010124.33

= 0.2771

= 27.71%