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97. In each of the following independent situations, determine the DPAD for 2012 for the corporation involved.TaxpayerQPAITIW-2 wagesa.Siskin$400,000$500,000 $ 30,000 b.Ibis800,000700,000130,000c.Scamp700,000900,000200,000d.Pipits900,000900,000*280,000e.Puffin900,000900,000200,000***Does not include a $120,000 NOL carryover from the prior year.**Only $60,000 relates directly to manufacturing activities.
98. Robin Corporation, a calendar year taxpayer, manufactures and sells candles. It has several factories in the U.S. and one in Jamaica. During 2012, it had DPGR of $4.1 million from the U.S. factories.a.If the gross receipts from the products made in Jamaica are $200,000, what is Robin’s DPGR for 2012?b.If the gross receipts sourced to the Jamaica plant are $300,000, what is Robin’s DPGR for 2012?99. Ecru Corporation sells customized outdoor grills. The company purchases various parts and materials from foreign sources for $750 and incurs $240 in labor costs at a factory in North Carolina to fabricate and assemble the product. Ecru also incurs packaging, selling, and other costs of $60 and sells the grill for $1,200. If tax year 2012 is involved, calculate Ecru’s per unit: