Appropriate Transfer Prices: Opportunity Costs Plains Peanut Butter Company recently acquired a peanut-processing company that has a normal annual capacity of 4,000,000 pounds and that sold 2,800,000 pounds last year at a price of $2.00 per pound. The purpose of the acquisition is to furnish peanuts for the peanut butter plant, which needs 1,600,000 pounds of peanuts per year. It has been purchasing peanuts from suppliers at the market price. Production costs per pound of the peanut-processing company are as follows: Direct materials $0.50 Direct labor 0.24 Variable overhead 0.10 Fixed overhead at normal capacity 0.19 Total $1.03 Management is trying to decide what transfer price to use for sales from the newly acquired Peanut Division to the Peanut Butter Division. The manager of the Peanut Division argues that $2.00, the market price, is appropriate. The manager of the Peanut Butter Division argues that the cost price of $1.03 (or perhaps even less) should be used since fixed overhead costs should be recomputed. Any output of the Peanut Division up to 2,800,000 pounds that is not sold to the Peanut Butter Division could be sold to regular customers at $2.00 per pound. (a) Compute the annual gross profit for the Peanut Division using a transfer price of $2.00.

50 points mark brainliest 1) the information in the interactive presentation suggests that people a) utilize the perception of others rather that out own perception b) learn more about the positive aspects of perception c) should monitor how perceptual barriers influence our relationship d) spend more times on our personal relationships rather than our professional relationships 2) you are about to take the dog out for a walk but pause to watch the news because you hear the name of your town being mentioned hearing your town being mentioned on the news is an example of a) stimulation b) interaction c) organization d) interpretation- evaluation 3) tamara thinks ivan is upset with her because hes been unusually quiet today to better interpret the situation and communicate appropriately tamara should a) ask ivan why hes quiet and explain that hes being inconsiderate b) leave ivan alone because hes obviously going through something c) ask her guidance counselor for tips on providing therapy to a friend d) examine her own perception and then check in with ivan about his behavior 4) of the following abilities which is the most important to the perceptual checking process a) critical thinking ability b) creative ability c) memorizing ability d) organizational ability

Annuity payments are assumed to come at the end of each payment period (termed an ordinary annuity). however, an exception occurs when the annuity payments come at the beginning of each period (termed an annuity due). what is the future value of a 13-year annuity of $2,800 per period where payments come at the beginning of each period? the interest rate is 9 percent. use appendix c for an approximate answer, but calculate your final answer using the formula and financial calculator methods. to find the future value of an annuity due when using the appendix tables, add 1 to n and subtract 1 from the tabular value. for example, to find the future value of a $100 payment at the beginning of each period for five periods at 10 percent, go to appendix c for n = 6 and i = 10 percent. look up the value of 7.716 and subtract 1 from it for an answer of 6.716 or $671.60 ($100 × 6.716)

Fly-by products, inc. operates primarily in the united states and has several segments. for the following segment, determine whether it is a cost center, profit center, or investment center: international operations- acts as an independent segment responsible for all facets of the business outside of the united states. select one: a. cost center b. profit center c. investment center