(2)Would this opportunity cost be recorded in the accounting system? Why? (4%)

(3)Should Taipei Company purchase 240,000 units at the start of the year or 20,000 units each month? Show your calculations. (8%)

5. Sanshia Company manufactures and sells decorative lamps. In 2019, it reported the following: Units produced and sold 3,000 Investment $3,000,000 Markup percentage on full cost 8% Rate of return on investment 12% Variable cost per unit $1,000 Required: (1) What was the operating income in 2019? (5%)

(2) What was the full cost per unit? (5%)

(3) What was the selling price? (5%)

(4) What was the percentage markup on variable cost? (5%)

6. LRB Company has two sources of funds: long-term debt with a market and book value of 30 million issued at an interest rate of 10% and equity capital that has a market value of 20 million. The cost of equity capital for LRB Company is 12%, and its tax rate is 20%. Division A of LRB Company has the following operating results for 2019: Operating income $300,000 Assets $2,500,000 Current Liabilities $600,000 Required: (1) What is LRB Company's weighted average cost of capital? (5%)

(2) What is Division A's Economic Value Added? (5%)

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