24

Q1

$48,000
(1,000 $550)

$
550,000
(235,000)
(265,000)
(2,000)
48,000

Q2

Q3

$10,000

58

$
100,000
150,000
80,000
120,000

450,000

90,000
350,000
440,000

A1

A2

8%
$48,000

$
100,000
150,000
80,000
120,000

450,000

($600,000 8%)

$
80,000
75,000
60,000
100,000
100,000
48,000
463,000

A3

= $320,070

= {$230,000 + $238,095 + $226,757 + $215,959 + $205,676

+ [($250,000 $30,000) (1 + 5%)5]} 4.329
= $1,288,863 4.329
= $297,728

A4

($18,900,000) ($18,800,000)

$
60,000,000
(24,000,000)
36,000,000
(18,583,333)
17,416,667

$
12,000,000
(8,400,000)
3,600,000
(2,116,667)
1,483,333

= [$18,000,000 + ($700,000

$60,000,000
)]
$72,000,000

= $18,583,333
= [$2,000,000 + ($700,000
= $2,116,667

$
72,000,000
(32,400,000)
39,600,000
(20,700,000)
18,900,000

$12,000,000
)]
$72,000,000

59

$
4,000,000
(3,600,000)
400,000
(1,200,000)
(800,000)

A5

($19,000,000) ($18,800,000)

$
60,300,000
(24,000,000)
36,300,000
(18,767,220)
17,532,780

$
12,000,000
(8,400,000)
3,600,000
(2,132,780)
1,467,220

= $60,000,000 + $300,000
= $60,300,000

= [$18,000,000 + ($800,000

= $18,767,220
= [$2,000,000 + ($800,000

= $2,132,780

$
72,300,000
(32,400,000)
39,900,000
(20,900,000)
19,000,000

$60,300,000
) + $100,000]
$72,300,000

$12,000,000
)]
$72,300,000

60

(700,000)
(700,000)

$
4,000,000
(3,600,000)
400,000
(1,200,000)
(800,000)

$
300,000

300,000
(900,000)
(600,000)

24.1
(a)

(b)

(c)

(d)

(e)

30% 70%

24.2
(a) (b)
(2,000 $200)
(2,000 $25)
(2,000 $40)
(2,000 $15)

$
400,000
(50,000)
(80,000)
(30,000)
240,000

$
0
0
0
0
0

$240,000

24.3X

(1,000 $175)
(1,000 $60)

$
175,000
60,000
2,000
237,000

$237,000

24.4
(a)

($1,600,000 40,000)
($800,000 40,000)
($40,000 40,000)

$
40
(20)
(1)
19

= ($320,000 + $60,000) $19 = 20,000

= 20,000 $40 = $800,000

61

= $800,000 $40 = 20,000

= $1,600,000 $800,000 = $800,000

(c)

(b)

$
150,000
(120,000)
(2,400)
27,600

(6,000 $25)
(6,000 $20)
[6,000 ($1 $0.6)]

(d)

$
72,500
(50,000)
(2,500)
20,000

(2,500 $29)
(2,500 $20)
(2,500 $1)

(c)

24.5X
(a)

(b)

1
2
3
4

8,500
17,500
(115,000)
894,250
805,250

$
890,000
85,000
35,000
(100,000)

910,000

= $85,000 10% = $8,500

= $35,000 50% = $17,500

= $100,000 115% = $115,000

= 250 70% $14 365 = $894,250

(c)

24.6
(a)

= $420,000 + $100,000 + $300,000 + ($200,000 10%) = $840,000

(b)

= 1,000 $850 = $850,000

$10,000 ($850,000 $840,000)

(c)
62

= = $840,000 1,000 = $840

24.7X
(a)
10

$
1,650,000

1,650,000

$
1,000,000
(225,000)
900,000
1,675,000

= $1,675,000 $1,650,000 = $25,000

(b)

24.8
(a)

X
$
7,000,000
(4,200,000)
2,800,000
(1,000,000)
(600,000)
1,200,000

Y
$
9,000,000
(4,800,000)
4,200,000
(1,800,000)
(1,000,000)
1,400,000

Z
$

(540,000)
(540,000)

$
16,000,000
(9,000,000)
7,000,000
(2,800,000)
(2,140,000)
2,060,000

Z $540,000 $2,460,000
$2,060,000 Z

(b)

X
$
7,000,000
(4,200,000)
2,800,000
(1,000,000)
(600,000)
1,200,000

Y
$
9,000,000
(4,800,000)
4,200,000
(1,800,000)
(1,000,000)
1,400,000

Z
$
1,500,000

1,500,000

(540,000)
960,000

$
17,500,000
(9,000,000)
8,500,000
(2,800,000)
(2,140,000)
3,560,000

$2,460,000 $3,560,000 Z

24.9X

$
100
(30)
(20)
(12)
(8)
30

$
120
(34)
(28)
(16.8)
(8)
33.2

63

24.10X
(b)

165,000
165,000
165,000
165,000
165,000

0
1
2
3
4
5
6
7
8
9
10

149,985
136,290
123,915
112,695
102,465

625,350

$
675,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000

$
675,000
90,900
82,600
75,100
68,300
62,100
56,400
51,300
46,700
42,400
38,600
1,289,400

= $625,350 3.791 = $164,956

= $1,289,400 6.145 = $209,829

= $209,829 $164,956 = $44,873

(b)

24.11
(a)
1,000

$
125,000

24,500

149,500

$
90,000

10,500
27,230
127,730

$10 $10,000 (1,000 1%

$1,000) $10,000 5%
$27,230 ($10,000 2.723)

(b)

64

50,000
25,000
20,000
35,000

130,000

(c)

24.12X
(a)

DVD

1
(3,700 $200)

2
3

$
7,400,000
(4,070,000)
(740,000)
2,590,000
(1,040,000)
(720,000)
830,000

DVD $420,000 ($1,250,000 $830,000)

DVD

(3,700 $200)

(10,000 $30) + (3,700 $200) = $1,040,000

DVD

DVD (10,000 $40)
DVD (3,700 $200)
DVD

$
1,940,000
(400,000)
(740,000)
800,000

DVD
= $800,000 90% = $720,000

(b)

$
4,810,000
(740,000)
4,070,000

DVD
4
5
6

$
10,400,000
(5,720,000)
(1,040,000)
3,640,000
(1,040,000)
(800,000)
1,800,000

DVD $550,000 ($1,800,000 $1,250,000)

$7,400,000 3,700 5,200 = $10,400,000

$4,070,000 3,700 5,200 = $5,720,000

65

$740,000 3,700 5,200 = $1,040,000

$
1,940,000

DVD (10,000 $40)
DVD (3,700 $200)

(400,000)
(740,000)
800,000

24.13X
(a)

= ($100 + $125 + $60) + ($30)

= $315

$350 $315
$35

(b)

(c)

(d)

(e)

$315

24.14
(a)

(15,000 $2)

(b)

66

$
34,500
68,300
49,200
30,000
182,000

Q-1
($13 15,000) $10,000 = $185,000
$3,000 ($185,000
$182,000)

24.15X
(i)

(a)

($20,000 2,000)
($30,000 2,000)

$
30
60
20
10
15
135

120

(ii)

(b)

X (600 $5)
(1,000 $80)
(1,000 $2)

K {[($500 $350) 3] 1,000}

$
3,000
80,000
2,000

50,000
135,000

67