# An athlete swings a ball, connected to the end of a chain, in a horizontal circle. the athlete is able to rotate the ball at the rate of 8.13 rev/s when the length of the chain is 0.600 m. when he increases the length to 0.900 m, he is able to rotate the ball only 6.04 rev/s. (a) which rate of rotation gives the greater speed for the ball? 6.04 rev/s 8.13 rev/s (b) what is the centripetal acceleration of the ball at 8.13 rev/s? m/s2 (c) what is the centripetal acceleration at 6.04 rev/s? m/s2

(a) 6.04 rev/s

The speed of the ball is given by:

where

is the angular speed

r is the distance of the ball from the centre of the circle

In situation 1), we have

r = 0.600 m

So the speed of the ball is

In situation 2), we have

r = 0.900 m

So the speed of the ball is

So, the ball has greater speed when rotating at 6.04 rev/s.

(b)

The centripetal acceleration of the ball is given by

where

v is the speed

r is the distance of the ball from the centre of the trajectory

For situation 1),

v = 30.6 m/s

r = 0.600 m

So the centripetal acceleration is

(c)

For situation 2 we have

v = 34.1 m/s

r = 0.900 m

So the centripetal acceleration is

Answer and Explanation:

The Preparation of horizontal analysis for 2022 using 2021 as the base year is prepared with the help of a spreadsheet.

Horizontal analysis is a method for the analysis of financial statements that indicates fluctuations in the amount of the related products over a period of time. It is a valuable instrument for determining trend situations.

So, with the help of the spreadsheet, we will be able to find the net income by using the formulas.

FEDERER SPORTS APPAREL

Income Statement For the Years Ended December 31

Years Increase /(Decrease)

2019 2018 Amount %

Net sales 18,800,000 15,500,000 3,300,000 21.29%

Cost of goods sold 13,200,000 7,000,000 6,200,000 88.57%

Gross profit 5,600,000 8,500,000 (2,900,000) -34.12%

Operating expenses 1,600,000 1,200,000 400,000 33.33%

Depreciation expense 1,000,000 1,000,000 0 0

Inventory write-down 200,000 0 200,000 100%

Loss (litigation) 1,500,000 300,000 1,200,000 400%

Net Income $1,300,000 $6,000,000 (4,700,000) 78.33%

Explanation:

a) Federer Sports Apparel can use horizontal analysis as a technique for analyzing the financial statement changes over a period of time. It is a useful tool for Federer to evaluate its trend situations, using the financial statements of two years with the earlier year serving as the base year (or independent variable) while the latter year is the dependent variable.

FEDERER SPORTS APPAREL

Income Statement For the Years Ended December 31

Years Increase /(Decrease)

2019 2018 Amount %

Net sales 18,800,000 15,500,000 3,300,000 21.29%

Cost of goods sold 13,200,000 7,000,000 6,200,000 88.57%

Gross profit 5,600,000 8,500,000 (2,900,000) -34.12%

Operating expenses 1,600,000 1,200,000 400,000 33.33%

Depreciation expense 1,000,000 1,000,000 0 0

Inventory write-down 200,000 0 200,000 100%

Loss (litigation) 1,500,000 300,000 1,200,000 400%

Net Income $1,300,000 $6,000,000

Explanation:

a) Federer Sports Apparel can use horizontal analysis as an analysis technique for analyzing the financial statement changes over a period of time. It is a useful tool for Federer to evaluate its trend situations, using the financial statements of two years with the earlier year serving as the base year (or independent variable).

Increase in net Operating income = $14,600

Explanation:

Sales

i. 8000 units X $220

=$1,760,000

ii. 8200 units X $220

=$1,804,000

Variables expenses

i. 8000 units X $66 = $528,000

ii8200 units X $72 = $631,400

Contribution margin

CM=Sales -Variables expenses

i. 1,760,000 - 528,000=

$1,232,000

ii. 1,804,000 - 631,400

=$1,172,000

Our Fixed expenses are

i. $991,000

ii. $917,000

Therefore Net operating income = Contribution margin - Fixed expenses

i. 1,232,000 - 991,000

=$241,000

ii. 1,172,600 - 917,000

=$255,600

From the answers above, there is an increase of $14,600 as a difference between $241,000 and $255,600 which are the Net Operating income.

Yes, The primary objective of financial reporting is to provide useful financial information regarding investment and credit decisions to the providers of capital, The objectives of tax accounting are to raise revenues, achieve economic objectives through fiscal policy and achieve social objectives.

Answer :

2- The increase of 14,600

Explanation

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