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(a) prepare its year-end income statement. (b) prepare its year-end statement of retained earnings, using net income calculated in part a. hint: retained earnings on january 1 was $0.

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Final answer:

To calculate the firm's accounting profit, subtract the total explicit costs from the sales revenue. The firm's sales revenue was $1 million, with costs of $600,000 for labor, $150,000 for capital, and $200,000 for materials, resulting in an accounting profit of $50,000.

Step-by-step explanation:

The question pertains to calculating a firm's accounting profit, which is derived by subtracting all explicit costs from the total sales revenue. In this case, the accounting profit would be calculated as follows:

Sales Revenue: $1,000,000
Labor Costs: $600,000
Capital Costs: $150,000
Material Costs: $200,000

To find the accounting profit, we subtract the sum of labor, capital, and material costs from the sales revenue.

Accounting Profit = Sales Revenue - (Labor Costs + Capital Costs + Material Costs)
Accounting Profit = $1,000,000 - ($600,000 + $150,000 + $200,000)
Accounting Profit = $1,000,000 - $950,000
Accounting Profit = $50,000

Therefore, the firm's accounting profit last year was $50,000.

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