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Revenue and expense data for the current calendar year for Tannenhill Company an

ID: 2582780 • Letter: R

Question

Revenue and expense data for the current calendar year for Tannenhill Company and for the electronics industry are as follows. The Tannenhill Company data are expressed in dollars. The electronics industry averages are expressed in percentages.

1

Tannenhill Company

Electronics Industry Average

2

Sales

$4,720,000.00

100.0%

3

Cost of goods sold

2,454,400.00

57.0

4

Gross profit

$2,265,600.00

43.0%

5

Selling expenses

$1,250,800.00

23.5%

6

Administrative expenses

708,000.00

13.0

7

Total operating expenses

$1,958,800.00

36.5%

8

Income from operations

$306,800.00

6.5%

9

Other income

274,800.00

2.2

10

$581,600.00

8.7%

11

Other expense

62,000.00

1.3

12

Income before income tax

$519,600.00

7.4%

13

Income tax expense

72,000.00

1.5

14

Net income

$447,600.00

5.9%

1

Tannenhill Company

Electronics Industry Average

2

Sales

$4,720,000.00

100.0%

3

Cost of goods sold

2,454,400.00

57.0

4

Gross profit

$2,265,600.00

43.0%

5

Selling expenses

$1,250,800.00

23.5%

6

Administrative expenses

708,000.00

13.0

7

Total operating expenses

$1,958,800.00

36.5%

8

Income from operations

$306,800.00

6.5%

9

Other income

274,800.00

2.2

10

$581,600.00

8.7%

11

Other expense

62,000.00

1.3

12

Income before income tax

$519,600.00

7.4%

13

Income tax expense

72,000.00

1.5

14

Net income

$447,600.00

5.9%

c |v2.cengagenow.com/irn/t ain.do?inwoker-a onLocatoreassigment-take&inprogress-fals; EXAM 4 Tncome StatementFinal Question Revenue and expense data for the ourrent calendar year for Tennenhil Company and for the electronics industry are as follons. The Tennenhil Company deta are expressed in dolers. The electrorics industry averagsare expressed in percentages. ch" .ntlustry dUM'aye. Cni-e ell d'.ge,,ils dS-usilve "writer,, Round, pe.ce'tayes [o t". ueurnee.' o relstonshups revealed by the cmns The company is managing tha enct ot manutac.ring pndiact industry, and ha sightly administrative expenses relative to the industry. The combined impact causes net incame as a percent of sales to be industry average Tannenhil Compam Commun-Siced Lnome Ststement For the Year Ended Decamber 31, 20 selling and Company dustry Awerage 2454100.00 2365,5480 51.250.300.00 57.0 ompany Incustry Averag than the Groas proft elling espenses Adminitrati ve expene atal operatbing copars 23.5% 472000000 A54 40000 52.265.600.00 100.0% Cco 1958.800.00 365% aoss prat Income from operations 23.5% 13.0% 30.5% 27480000 708.0000 1958,0000 52.00000 519,00.00 200000 17,0000 13 12 Income befane income tx .45 74,800.00 51,E0 2,000.00 1,E0 2,000.00 2.1% Income tax a 1.5 14 het income 1.1% 1.5% Next ere Ramaning: 1:47:18 All work auved. 1236AM Type here to search

Explanation / Answer

A.

B. The company is managing the cost of manufacturing product less than the industry, and has slightly more selling and administrative expenses relative to the industry. The combined impact causes net income as a percent of sales to be more than the industry average.

Tannenhill Company Tannenhill Company Electronics Industry Average Amount Percentage Sales $4,720,000.00 100.0% 100.0% Cost of goods sold 2,454,400.00 52.00% 57.00% Gross profit $2,265,600.00 48.00% 43.00% Selling expenses $1,250,800.00 26.50% 23.50% Administrative expenses 708,000.00 15.00% 13.00% Total operating expenses $1,958,800.00 41.50% 36.50% Income from operations $306,800.00 6.50% 6.50% Other income 274,800.00 5.82% 2.20% $581,600.00 12.32% 8.70% Other expense 62,000.00 1.31% 1.30% Income before income tax $519,600.00 11.01% 7.40% Income tax expense 72,000.00 1.53% 1.50% Net income $447,600.00 9.48% 5.90%
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