Pot Inc. acquired all Seed Inc.’s outstanding $25 par common stock on December 31, 20X3, in exchange for 40,000 shares of its $25 par common stock. Pot’s common stock closed at $56.50 per share on a national stock exchange on December 31, 20X3. Both corporations continued to operate as separate businesses maintaining separate accounting records with years ending December 31.On December 31, 20X4, after year-end adjustments and the closing of nominal accounts, the companies had condensed balance sheet accounts (below). Pot Inc. Seed Inc. Common Stock $2,200,000 $1,000,000 Additional Paid-In Capital 840,000 190,000 Retained Earnings 3,166,000 820,000 $6,206,000 $2,010,000 Pot Inc. Seed Inc. Assets Cash $ $ 825,000 $ 330,000Accounts & Other Receivables 2,140,000 835,000 Inventories 2,310,000 1,045,000 Land 650,000 300,000 Depreciable Assets (net) 4,575,000 1,980,000 Investment in Seed Inc. 2,680,000 Long-Tem Investments & Other Assets 865,000 385,000 Total Assets $14,045,000 $4,875,000 Liabilities & Stockholders' Equity Accounts Payable & Other Current Liabilities $ 2,465,000 $1,145,000 Long-Tem Debt 1,900,000 1,300,000 Common Stock, $25 Par Value 3,200,000 1,000,000 Additional Paid-In Capital 2,100,000 190,000 Retained Earnings 4,380,000 1,240,000 Total Liabilities & Stockholders' Equity $14,045,000 $4,875,000Additional Information:1. Pot uses the equity method of accounting for its investment in Seed.2. On December 31, 20X3, Seed’s assets and liabilities had fair values equal to the book balances with the exception of land, which had a fair value of $550,000. Seed had no land transactions in 20X4.3. On June 15, 20X4, Seed paid a cash dividend of $4 per share on its common stock.4. On December 10, 20X4, Pot paid a cash dividend totaling $256,000 on its common stock.5. On December 31, 20X3, immediately before the combination, the stockholders’ equity balance was:

Gino's restaurant is a popular restaurant in boston, massachusetts. the owner of the restaurant has been trying to better understand costs at the restaurant and has hired a student intern to conduct an activity-based costing study. the intern, in consultation with the owner, identified the following major activities: activity cost pool activity measure serving a party of diners number of parties served serving a diner number of diners served serving drinks number of drinks ordered some costs, such as the cost of cleaning the linens that cover the restaurant's tables, vary with the number of parties served. other costs, such as washing plates and glasses, depends on the number of diners served or the number of drinks served. data concerning these activities are shown below. serving a party serving a dinner serving drinks total total cost $47,600 $153,000 $59,800 $260,400 total activity 7,000 parties 30,000 diners 46,000 drinks prior to the activity-based costing study, the owner knew very little about the costs of the restaurant. she knew that the total cost for the month was $260,400 and that 30,000 diners had been served. therefore, the average cost per diner was $8.68.required: 1. compute the activity rates for each of the three activities 2. according to the activity-based costing system, what is the total cost of serving each of the following parties of diners? a. a party of four diners who ordered three drinks in total b. a party of two diners who do not order any drinks c. a lone diner who orders two drinks 3. convert the total costs you computed in part (1) above to costs per diner. in other words, what is the average cost per diner for serving each of the following parties: a. a party of four diners who order three drinks in total b. a party of two diner who do not order any drinks c. a lone diner who orders two drinks 4. why do the costs per diner for the three different parties differ from each other and from the overall average coast of $9.80 per diner?

Amano s preguntes cationing to come fonds and consumer good 8. why did the u.s. government use rationing for some foods and consumer goods during world war ii?

Six years ago, an 80-kw diesel electric set cost $160,000. the cost index for this class of equipment six years ago was 187 and is now 194. the cost-capacity factor is 0.6. the plant engineering staff is considering a 120-kw unit of the same general design to power a small isolated plant. assume we want to add a precompressor, which (when isolated and estimated separately) currently costs $13291. determine the total cost of the 120-kw unit. (hint: skip $ and comma symbols)