Bach Company paid $120,000 to purchase a machine on January 1, 2012. During 2014, a technological breakthrough resulted in the development of a new machine that costs $150,000. The old machine costs $50,000 per year to operate, but the new machine could be operated for only $18,000 per year. The new machine, which will be available for delivery on January 1, 2015, has an expected useful life of four years. The old machine is more durable and is expected to have a remaining useful life of four years. The current market value of the old machine is $40,000. The expected salvage value of both machines is zero.

Required:
a.
Calculate the total avoidable costs in keeping the old machine and buy a new machine.

b. Should the machine be replaced?
Yes
No

Explanation:

a) calculate the total avoidable cost in keeping the old machine and buy a new machine:

 PARTICULARS                                  KEEP OLD              BUY NEW

                                                             AMOUNT($)            AMOUNT($)

Opportuinty cost of buying                40,000

the old machine

Purchase price                                                                         150,000

Operating expenses

(50,000 × 4 years)                               200,000

Operating expenses

18,000 × 4 years)                                                                        72,000

TOTAL AVOIDABLE COST                  240,000                        222,000

b)Decision:

Since the cost of operating the new machine is lower,it should be replaced

"among the transition metal elements, manganese and zinc have a slight lowering of electronegativities. the reason behind this is that the nuclear charges of these elements are slightly weaker than the other transition metal elements due to the way their valence electrons are filled up. both manganese and zinc have their valence electrons filled up to the 4th shell with 1 pair of electrons (4s2) completely occupying it. although the electrons in the 3rd shell (3d) are yet to be paired since the outer most shell is filled up, the ability of the nucleus to attract electrons is lessened. hence,   the electronegativity (or the ability to attract electrons) is lessened."

2b2t

explanation:

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