(6)Based on your answers to requirements (4) and (5), should NTPU buy the new meat scales? (3%)

4. Taipei Company, a manufacturer of coffee tables, predicts that it will purchase 240,000 units of red oaks next year. Taipei Company estimates that 20,000 units of red oaks will be required each month. A supplier quotes a price of $10 per unit of red oak. The supplier also offers a special discount option: If all 240,000 units of red oaks are purchased at the start of the year, a discount of 2% off the $10 price will be given. Taipei Company can invest its cash at 10% per year. It costs Taipei Company $300 to place each purchase order. Required: (1) What is the opportunity cost of interest forgone from purchasing all 240,000 units at the start of the year instead of in 12 monthly purchases of 20,000 units per order? (8%)

(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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