close over-applied overhead to Cost of Goods Sold would be:
cost of goods sold
If you are over-applied that means that you applied (credits) more than you actually spent
(debits). You therefore have a credit balance in your M
Guild lines in February included many disabilities covered by section 504. One of the disabilities
covered is asthma and it got me wondering. If a child cannot be in a classroom setting because he has
asthma is a teacher required to teach h
M ULTI PLE CHOI CE. Choose the one alternative that best completes the statement or answers the question.
1) Which of the follow ing is found in greater concentration inside the cell than outside?
C) w ater
(c) Kda =
(d) Kda =
(1 t), Np= Rs. (10,00,000 + 1,00,000)
= 90,000 10,78,000
= 4.17% = 11,00,000 22,000 = Rs. 10,78,000
Cost of Perpetual Debt and Redeemable Debt It is the rate of return which
+ 2,00,000 18750 19,25,000 = 11.36%.
After Tax Cost of Debt Kdb
= Kda (1t) =11.36 (10.55) =5.11%.
Cost of Preference Share Capital Cost of preference share capital is the annual
preference share dividend by the net proceeds from the sale of preference s
I N (1 t)
Where, Kd = Cost of debt capital I = Annual interest payable Np = Net proceeds of
t = Tax rate Exercise 5 (a) A Ltd. issues Rs. 10,00,000, 8% debentures
at par. The tax rate applicable to the company is 50%. Compute the cost of
P1 = Rs. 112
Calculation of number of new shares to be issued
Dividends Paid Dividends not Paid Net Income 300000 300000 Total Dividends
Retained Earnings 120000 300000 Investment Budget 600000 600000
Amount to be raised a
= 0 + P1 = 151.20 P1 = Rs. 18.
Exercise 2 Ram company belongs to a risk class for which the appropriate
capitalization rate is 12%. It currently has outstanding 30000 shares selling at Rs.
100 each. The firm is contemplating the declaration of dividend
= 5882.35 (or) 5883 The firm should issue 5883 new shares @ Rs. 102 per share to
finance its investment proposals. Exercise 4 Z Ltd., has risk allying firm for which
capitalization rate is 12%. It currently has outstanding 8,000 shares selling at Rs.
Where, P = Market price of an equity share D = Dividend per share r = Internal
rate of return E = Earning per share Ke = Cost of equity capital Exercise 5 From the
following information supplied to you, ascertain whether the firm is f
Criticism of MM approach MM approach consists of certain criticisms also. The
following are the major criticisms of MM approach.
107 MM approach assumes that tax does not exist. It is not applicable in the
practical life of th
Dom epistasis i
Dom epistais ii
Only works for recessive mutations
Complementation: mutate in diff.
genes and the child is not affected