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$21,000 4,000 If the owner of the drugstore hired a manager for $19 an hour to t

ID: 1091282 • Letter: #

Question

$21,000

4,000

If the owner of the drugstore hired a manager for $19 an hour to take his place, how much of a change would show up in (a) Accounting profits per month? (b) Economic profits per month?

Total (gross) revenues per month $ 27,000 less explicit costs:   Cost of merchandise sold $17,000   Wages to cashier, stock, and delivery help 2,500    Rent and utilities 800    Taxes 700 Total explicit costs

$21,000

Accounting profit (revenue minus explicit costs) $6,000 less implicit costs:    Wages of owner-manager, 300 hours @ $10 per hour $3,000     Return on inventory, 10% per year on $120,000 1,000             Total implicit costs

4,000

Economic profit (revenue minus all costs) $2,000

Explanation / Answer

a the accounting profit would decrease by $5700 (19 dollars per hour * 300 hours ) and become 300 (6000 - 5700). Essentially you are adding 5700 in accounting expenses because you are replacing the unpaid owner manager with a paid manager.

b. The economic profit would decrease by $2700 ($2000 (original economic profit) - -$700 (new economic profit)) You are removing the 3000 implicit cost of the owner managers time but are replacing it with a 5700 accountable cost in the salary of the new manager.