A manufacturer of suction pool skimmers is analyzing an investment project to reduce order delivery time. The general inflation rate over the life of the project is expected to be [fbar]%. The manufacturer’s market interest rate is [mir]%. What is the inflation-free interest rate that should be used in the analysis? (Answer as a percentage, to two decimal places.)
Read DetailsQID [id]: Several professional societies claim to have programs that are very effective at teaching enrollees how to become Six Sigma Master Black Belts. Recent results for two societies are summarized below: Society MBB Graduates per Year Total Program Cost, $ ΑΣΘ [xp] [xc] ΙΣΕ [yp] [yc] Calculate the incremental cost-effectiveness ratio. (Round answer to zero decimals.)
Read DetailsPierce directly owns 100% of three restaurants, named R1, R2, and R3. All three restaurants commenced operations in the current year. The legal structure and current-year operating results of the three restaurants are as follows: Type of entity Taxable income (loss) Distributions to owner R1 C corporation $170,000 $30,000 R2 S corporation $125,000 $115,000 R3 LLC $(45,000) None Pierce has not filed an IRS Form 8832, Entity Classification Election, with respect to the LLC. What is the total amount of current-year corporate and individual income taxes imposed on the income earned and distributions made by the three businesses? The corporate tax rate is 21%. The individual tax rate is 37% except for dividends which are taxed at 23.8%. Round to the nearest whole dollar amount and do not enter a dollar sign or a decimal point (e.g., enter 89, not $89.00).
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