Boron co. is a calendar-year firm. on january 1, year 1, it borrowed $8 million at 15% to finance construction of a new building. payments on the loan are to commence the month following completion of the project. during year 1, expenditures for the partially completed building were $4 million. these expenditures were incurred evenly throughout the year. boron had invested the unexpended portion of the loan in a money market fund that generated interest revenue of $300,000 during the year. what should be the amount of capitalized interest disclosed on boron’s year 1 financial statements?

Vintage fun reproduces oldminusfashioned style roller skates and skateboards. the annual production and sales of roller skates is 950 units, while 1,750 skateboards are produced and sold. the company has traditionally used direct labor hours to allocate its overhead to products. roller skates require 2.5 direct labor hours per unit, while skateboards require 1.25 direct labor hours per unit. the total estimated overhead for the period is $114,300. the company is looking at the possibility of changing to an activityminusbased costing system for its products. if the company used an activityminusbased costing system, it would have the following three activity cost pools: the overhead cost per skateboard using the traditional costing system would be closest to: a. $9.31. b. $65.31. c. $25.05. your answer is not correct. d.

What are two benefits of consumer programs

Suppose that electricity producers create a negative externality equal to $5 per unit. further suppose that the government imposes a $5 per-unit tax on the producers. what is the relationship between the after-tax equilibrium quantity and the socially optimal quantity of electricity to be produced?