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The Following Information Pertains to Ortiz Company What Is the Return on Assets for Ortiz?
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question 114

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The following information pertains to Ortiz Company.Assume that all balance sheet amounts represent both average and ending balance figures.Assume that all sales were on credit.  Assets  Cash and short-term investments $45,000 Accounts receivable (net)  30,000 Inventory 40,000 Property, plant and equipment 310,000 Total Assets $425,000 Liabilities and Stockholders’ Equity  Current liabilities $55,000 Long-term liabilities 110,000 Stockholders’ equity-common 260,000 Total Liabilities and Stockholders’ Equity $425,000 Income Statement  Sales $120,000 Cost of goods sold 65,000 Gross profit $55,000 Operating expenses 30,000 Net income $29,500 Number of shares of common stock 6,000 Market price of common stock $20 Dividends per share .50\begin{array}{lr}\text { Assets }\\\text { Cash and short-term investments } & \$ 45,000 \\\text { Accounts receivable (net) } & 30,000 \\\text { Inventory } & 40,000 \\\text { Property, plant and equipment } & 310,000\\\text { Total Assets }&\$425,000\\\\\text { Liabilities and Stockholders' Equity }\\\text { Current liabilities } & \$ 55,000 \\\text { Long-term liabilities } & 110,000 \\\text { Stockholders' equity-common } & 260,000\\\text { Total Liabilities and Stockholders' Equity }&\$425,000\\\\\text { Income Statement }\\\text { Sales } & \$ 120,000 \\\text { Cost of goods sold } & 65,000\\\text { Gross profit }&\$55,000\\\text { Operating expenses }&30,000\\\text { Net income }&\$29,500\\\\\text { Number of shares of common stock } & 6,000 \\\text { Market price of common stock } & \$ 20 \\\text { Dividends per share } & .50\end{array} What is the return on assets for Ortiz?

Apply the break-even analysis to different sales mixes and product scenarios.
Calculate the effect of changes in fixed and variable costs on the break-even point.
Interpret cost-volume-profit (CVP) charts and understand their significance.
Identify the components and calculation of the contribution margin and contribution margin ratio.

Definitions:

Interactive Leadership

A leadership style characterized by open communication and active engagement with team members to inspire and motivate.

Transactional Approach

A leadership model focusing on the exchanges or transactions between leaders and followers, often involving rewards for performance.

Democratic

A leadership or government style characterized by the principle of making decisions by majority vote, often emphasizing equality and participation.

Participative

A management approach that involves employees in decision making processes, aiming to increase engagement, commitment, and collaboration.

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