EWU BADM 530 Copyright © 2017 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. Genuine Motor Products Genuine...

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EWU BADM 530 Copyright © 2017 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. Genuine Motor Products Genuine Motor Products located in Northern Ohio, manufactures precision measuring devices to monitor exhaust emission systems for new and used automobiles. Its products are sold worldwide. The firm hired Mike Anton in January of 2014 as vice president in charge of manufacturing operations. Mike had a bachelor’s degree in industrial engineering from Case Western Reserve University and an MBA from Ohio State University. He had spent the last 15 years working for General Motors (Arlington, Texas division), Toyota Motor Corp., and Volvo. At age 38, he had established a good reputation for innovation within the auto and auto parts industry. Upon being hired, he began looking over the financial statements, particularly the balance sheet as of December 31, 2013 and the pro forma income statement for 2014 as shown in Figure 1 and 2, respectively. His immediate reaction was that the firm had not made the move to automation that others in the industry had. The company’s manufacturing process was highly labor intensive as indicated by the fact that fixed assets (net plant and equipment) represented only $8 million out of total assets of $24 million (Figure 1) and that variable costs per unit were $25 in comparison to a sales price of $30 per unit (Figure 2). Although he thought the pro forma income statement for 2014 as shown in Figure 2 looked reasonably good, he believed returns could be better if the firm went to greater automation and was less dependent on labor and expensive materials. When he shared his thoughts with Harry Engle, the chief financial officer, the response he received was lukewarm. Harry had been with the firm in good times as well as bad over the last 20 years and was quick to point out the advantages of not being tied up with a lot of fixed costs and debt during a slowdown in sales in the auto industry. As Harry was fond of saying, “Genuine Motor Products does not have a labor union and when business is bad, we lay people off. By gosh, you can’t lay machinery and equipment off.” CASE STUDY 1 Case Study 1 Copyright © 2017 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. Figure 1 GENUINE MOTOR PRODUCTS Balance Sheet As of December 31, 2013 Assets Current assets ..................................................................... $16,000,000 Fixed assets Plant and equipment ........................................................ $20,000,000 Less: accumulated depreciation .................................... 12,000,000 Net plant and equipment .................................................. 8,000,000 Total assets ......................................................................... $24,000,000 Liabilities and Stockholders’ Equity Current liabilities ................................................................ 10,000,000 Long-term liabilities: Bonds payable 10.75% .................................................... 2,000,000 Total liabilities .................................................................... $12,000,000 Stockholders’ equity: Common stock, $1 par value, 2,000,000 shares.................. $ 2,000,000 Capital in excess of par .................................................... 4,000,000 Retained earnings ............................................................ 6,000,000 Total stockholders’ equity.................................................... $12,000,000 Total liabilities and stockholders’ equity ............................... $24,000,000 Figure 2 GENUINE MOTOR PRODUCTS Pro Forma Income Statement For 2014 Sales (1,000,000 units @ $30 per unit) ....................... $30,000,000 – Fixed costs*........................................................... 2,000,000 – Total variable costs (1,000,000 units @ $25 per unit 25,000,000 Operating income (EBIT) .......................................... $ 3,000,000 – Interest (10.75% x $2,000,000) ............................... 215,000 Earnings before taxes ................................................ $ 2,785,000 – Taxes (35%) .......................................................... 974,750 Earnings after taxes................................................... $ 1,810,250 Shares ...................................................................... 2,000,000 Earnings per share..................................................... $ .91 * Fixed costs include$1,000,000 in depreciation Genuine
Answered 1 days AfterNov 10, 2021

Answer To: EWU BADM 530 Copyright © 2017 McGraw-Hill Education. All rights reserved. No reproduction or...

Akshay Kumar answered on Nov 12 2021
115 Votes
AUTOMATION IN GENUINE MOTORS
Nafisa A Abdi
Department, University Name
Course Name
Professor Name
12th Nov 2021
Answer 1: Revised Pro Forma Income Statement
    Particulars
    Amount
    Sales (1,
000,000 units @ $30 per unit) .........................
    $30,000,000
    – Fixed costs*...............................................................
    $5,800,000
    – Total variable costs (1,000,000 units @ $18.80 per unit)
    $18,800,000
    Operating income (EBIT)..............................................
    $5,400,000
    – Interest (10.75% x $12,000,000) ...............................
    $1,290,000
    Earnings before taxes....................................................
    $4,110,000
    – Taxes (35%) ...............................................................
    $1,438,500
    Earnings after taxes.......................................................
    $2,671,500
    Shares...........................................................................
    $2,320,000
    Earnings per share.........................................................
    $          1.15
    * Fixed costs include $2,800,000 in depreciation
     
Answer 2: The primary reason for change in Earning per share is that the variable cost of Genuine Motor has decreased immensely, despite the same level of sales units. Variable Cost is decreased by $6,200,000 and increase in the Fixed Cost is only $2,800,000, resulting increasing the operating profit by $3,400,000 and correspondingly increases the net income. The number of Common Stock has also increased but the increase in Net Income is at a higher rate than the increase in the number of shares. Hence, Earning Per Share is increased.
Answer 3:
    Particular
    Figure 2
    Figure 4
    Contribution (A)
    $5,000,000
    $11,200,000
    Fixed Cost
    $2,000,000
    $5,800,000
    EBIT (B)
    $3,000,000
    $5,400,000
    Interest
    $215,000
    $1,290,000
    EBT ( C )
    $2,785,000
    $4,110,000
    Degree of Operating Leverage (DOL) - (A/B)
    1.67...
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