1. A mini-mart needs a new freezer and the initial investment will cost $341,204. Incremental revenues, including cost savings, are $195,792, and incremental expenses, including depreciation, are $74,568. There is no salvage value. What is the accounting rate of return (ARR)? Round the nearest whole percent, no decimal places.

2. Calculate the Return on Investment from the following responsibility report data using total revenue as the base:

Responsibility report data

Account	Actual
Revenues
Clothing revenue	$464,306
Clothing accessories revenue	19,809
Expenses
Associates wages	$40,513
Managers wages	25,244
Cost of clothing sold	299,831
Cost of accessories sold	6,414
Equipment/fixture repairs	784
Utilities	1,148

Round to two decimal places. Be sure to enter the answer as a percentage but do not include the % sign.

3. Cold X, Inc. uses this information when preparing their flexible budget: direct materials of $3 per unit, direct labor of $2 per unit, and manufacturing overhead of $2 per unit. Fixed costs are $49,939. What would be the budgeted amounts for 23,351 units?

4. Desiccate purchases direct materials each month. Its payment history shows that 70% is paid in the month of purchase with the remaining balance paid the month after purchase. Prepare a cash payment schedule for March if in January through March, it purchased $31,634, $34,269, and $31,664, respectively. Round to the nearest penny, two decimal places.

5. One Device makes universal remote controls and expects to sell 833 units in January, 882 in February, 645 in March, 971 in April, and 577 in May. The required ending inventory is 11% of the next months sales. Calculate the total production for the first four months (January, February, March and April). Round to the nearest hundreth, two decimal places.

please help with all asap, I paid extra thank you so much.