(this is from this funny video i saw i didnt say this- yall people go crazy for this mC RiB) I have an announcement to make to y’all, to the people of America- I was at this here Mc - Donalds on Dorsett , . it’s a . . Mond'ee night, - I was just disrespected in there, almost got in a fight with the gal in there . -First of all, my first issue is the drive through was 'filt all the way up '. and I had to walk inside. So then, I’m, .. , you know, -I’m already mad cuz I gotta get out m’car and go insiDe . So I go inside, I politely say “Hey, .. uh, can I have a Mc Rib meal? Large size with the Dr. Pepper.” . . and the lady says “W- ..,OK, .. that’d be . sis ., .. $6.58.” I said,,; - "Ain’t your forget tin’ sum’in .. Ma’Am ?-? " and she said;“Wu - what?” I said ;“You’re supposed to offer me the extra Mc Rib for a dollar - when you buy the Mc Rib meal.” [pause] You ain’t gon’ believe it- she looked me up and down - and said “Well it don’t look like yOu need the extra Mc Rib.” [pause, looking into camera in disbelief as she nonchalantly moves backwards, signaling shock] Mc ‘scuse me, bIt(ch?! I throat punched that bIt(ch!! I knocked her a$s out! - So if you come to the Dorsett Mc Donalds and you see a lady named Charlene in there [pause] tell 'er Carla sent ya.. and then YOU throat punch her, or punch her in the co0ter - I don’t give a dam! This is agains’ my civil rICE Not all the other ones, I like all the other ones-

Problem 9-5. net present value and taxes [lo 1, 2] penguin productions is evaluating a film project. the president of penguin estimates that the film will cost $20,000,000 to produce. in its first year, the film is expected to generate $16,500,000 in net revenue, after which the film will be released to video. video is expected to generate $10,000,000 in net revenue in its first year, $2,500,000 in its second year, and $1,000,000 in its third year. for tax purposes, amortization of the cost of the film will be $12,000,000 in year 1 and $8,000,000 in year 2. the company’s tax rate is 35 percent, and the company requires a 12 percent rate of return on its films. required what is the net present value of the film project? to simplify, assume that all outlays to produce the film occur at time 0. should the company produce the film?

Mai and chuck have been divorced since 2012. they have three boys, ages 6, 8, and 10. all of the boys live with mai and she receives child support from chuck. mai and chuck both work and the boys need child care before and after school. te boys attend the fun house day care center and mai paid them $2,000 and chuck paid them $3,000. mai's agi is $18,000 and chuck's is $29,000. mai will claim two of the boys as dependents. she signed form 8332 which allows chuck to claim one of the boys. who can take the child and dependent care credit?

Zachary company produces commercial gardening equipment. since production is highly automated, the company allocates its overhead costs to product lines using activity-based costing. the costs and cost drivers associated with the four overhead activity cost pools follow: activities unit level batch level product level facility level cost $ 64,800 $ 27,730 $ 15,000 $ 154,000 cost driver 2,400 labor hrs. 47 setups percentage of use 11,000 units production of 780 sets of cutting shears, one of the company’s 20 products, took 240 labor hours and 7 setups and consumed 15 percent of the product-sustaining activities. required: (a) had the company used labor hours as a company wide allocation base, how much overhead would it have allocated to the cutting shears? (b) how much overhead is allocated to the cutting shears using activity-based costing? (c) compute the overhead cost per unit for cutting shears first using activity-based costing and then using direct labor hours for allocation if 780 units are produced. if direct product costs are $150 and the product is priced at 30 percent above cost for what price would the product sell under each allocation system? (d) assuming that activity-based costing provides a more accurate estimate of cost, indicate whether the cutting shears would be over- or underpriced if direct labor hours are used as an allocation base. explain how over-or undercosting can affect vaulker's profitability. (e) comment on the validity of using the allocated facility-level cost in the pricing decision. should other costs be considered in a cost- plus pricing decision? if so, which ones? what costs would you include if you were trying to decide whether to accept a special order?