Which grouping provides the best matching of key concepts to textbook chapters?

Acme Company has three divisions, X, Y, and Z. The budget of Division Z assumes sales revenues of $600,000, a contribution margin ratio of 30%, total fixed costs of $126,000, and average operating assets of $300,000. Acme is considering numerous potential changes to improve its operational efficiency. Which of the following changes to the budget would simultaneously increase Division Z’s turnover and reduce its margin?

Each year, Acme Company extracts 12,000 pounds of mineral XZ from its mine at a cost of $25 per pound. Acme can sell the raw XZ for $31 a pound or process it further into metal ingots. The incremental variable costs of selling raw XZ are $4 per pound and there are no incremental fixed costs. It takes three pounds of XZ to make one ingot, which Acme can sell for $225 per ingot. Acme can make and sell up to 4,000 ingots per year. The incremental variable costs are $48 per ingot and the annual traceable fixed costs related to producing and selling ingots include $266,000 of salaries and $103,000 of depreciation on production equipment that has no resale value. How much higher is Acme’s annual operating income of producing and sells ingots as opposed to selling the raw XZ as is? Round to the nearest whole dollar and do not enter a dollar sign or a decimal point (e.g., enter 89, not $89.00).

Acme Company plans to invest $133,000 in new equipment that has a useful life of 4 years and a salvage value of $20,000. Acme expects the new equipment to produce annual net cash inflows of $38,000 in Years 2 through 4. Assuming the project’s internal rate of return is 8%, what is the expected net cash inflow in year 1? 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). 

The sales for Re-Works Inc., a company that fabricates iron fencing from recycled metals, are all on account. For the first three months of the year, Re-Works management expects the folowing sales:Also, based on past experience, management forecasts that 5 percent of accounts receivable will be uncollectible and will eventually be written off.What are the expected cash receipts for March? $________

Below are account balances for Electra Engines Inc., a manufacturer. The accounts are shown in a random order. What is the amount of net working capital?

After viewing the video titled – Cash Flow Forecasting Explained with link below, answer questions 9 and 10 that follow:https://www.youtube.com/embed/4SNWA_HbF6UAssume you are the financial manager for a large electronics retailer. What benefits could you gain from preparing a cash forecast? Identify at least 5. Your answer should be no more than 300 words.

Complete the following statements by adding the missing words or selecting the correct option between the 2 (or 3) alternatives presented as (X/X or X/X/X):The ___________ analysis is a type of financial statement analysis which is most commonly used to create a baseline estimate for financial forecasts.The ___________ on the income statement is a key element which is used to estimate several other key income statement lines.In the context of a firm’s financial statements, pro forma means historical/forward looking/audited.The most common length of a forecast if the goal is to forecast cash and assess possible short-term growth, is ________.When completing a first pass at a forecasted income statement, variable/fixed costs are assumed to be tied directly to sales.In the cash forecast, if cash inflows exceed cash outflows, this creates a cash deficit/surplus.

The Orange Corporation has to make a decision as to which of four investment proposals it should pursue. The four projects have the following NPVs and initial investment amounts: Project A: NPV = 1,000, initial investment = -100 Project B: NPV = 2,400, initial investment = -300 Project C: NPV = 750, initial investment = -83 The firm has limited funds available to spend on capital projects this year. How would you rank these projects in terms of their priority? A, C, B B, C, A A, B, C B, A, C

Westland Manufacturing spends $20,000 to update the lighting in its factory to more energy-efficient LED fixtures. This will save the company $4,000 per year in electricity costs. The company estimates that these fixtures will last for 10 years. What is the IRR of this project? Use Microsoft Excel and submit your Excel file.