Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

Exercise 10-7 LINK TO TEXT Exercise 10-7 Grouper Furniture Company started const

ID: 2570112 • Letter: E

Question

Exercise 10-7

LINK TO TEXT

Exercise 10-7

Grouper Furniture Company started construction of a combination office and warehouse building for its own use at an estimated cost of $5,024,000 on January 1, 2017. Grouper expected to complete the building by December 31, 2017. Grouper has the following debt obligations outstanding during the construction period.
Construction loan-12% interest, payable semiannually, issued December 31, 2016 $1,990,600 Short-term loan-10% interest, payable monthly, and principal payable at maturity on May 30, 2018 1,603,500 Long-term loan-11% interest, payable on January 1 of each year. Principal payable on January 1, 2021 990,300

Explanation / Answer

Computation of avoidable interest:-

Interest on loan specifically for construction 238,872

(1,990,600)*12

Interest on remaining loan upto weighted avg

Expenditures using 'weighted average' rate 185,092

(1,786,600*10.36%)   

______________

Total Avoidable interest 423,964

Notes : Calculation of weighted average rate

Rate Amount of loan interest

Short term loan 10% 1,603,500 160,350

Long term loan 11% 990,300 108, 300

- - - - - - - - - - - - - - -

2,593,800

Weighted avg rate=10.36%

=268,650/2,593,800

Depreciation =(5,167,700-302,800)/30

=162,163