Summer Company holds assets with a fair value of $120,000 and a book value of $87,000 and liabilities with a book value and fair value of $24,000.

Required:
Compute the following amounts if Parade Corporation acquires 80 percent ownership of Summer:

a. What amount did Parade pay for the shares if no goodwill and no gain on a bargain purchase are reported?
b. What amount did Brad pay for the shares if the fair value of the non-controlling interest at acquisition is S54,000 and goodwill of S40,000 is reported?
c. What balance will be assigned to the non-controlling interest in the consolidated balance sheet if Brad pays S73,200 to acquire its ownership and goodwill of S27,000 is reported?

Maldonia has a comparative advantage in the production of , while lamponia has a comparative advantage in the production of . suppose that maldonia and lamponia specialize in the production of the goods in which each has a comparative advantage. after specialization, the two countries can produce a total of million pounds of lemons and million pounds of coffee.

The owners of backstreets italian restaurant are considering starting a delivery service forpizza and their other italian dishes in the small college town where they are located. theycan purchase a used delivery van and have it painted with their name and logo for $21,500.they can hire part-time drivers who will work in the evenings from 5 p. m. to 10 p. m. for$8 per hour. the drivers are mostly college students who study at the restaurant when theyare not making deliveries. during the day, there are so few deliveries that the regular employeescan handle them. the owners estimate that the van will last 5 years (365 days per year)before it has to be replaced and that each delivery will cost about $1.35 in gas and othermaintenance costs (including tires, oil, scheduled service, they also estimate that onaverage each delivery order will cost $15 for direct labor and ingredients to prepare andpackage, and will generate $34 in revenue. a. how many delivery orders must backstreets make each month in order for the service to break even? b. the owners believe that if they have approximately the break-even number of deliveries during the week, they will at least double that number on fridays, saturdays, and sundays. if that’s the case, how much profit will they make, at a minimum, from their delivery service each month (4 weeks per month)?

What is the relationship among market segmentation, target markts, and consumer profiles?