On January 1, 2021, Ackerman sold equipment to Brannigan (a wholly owned subsidiary) for $170,000 in cash. The equipment had originally cost $153,000 but had a book value of only $93,500 when transferred. On that date, the equipment had a five-year remaining life. Depreciation expense is computed using the straight-line method. Ackerman reported $490,000 in net income in 2021 (not including any investment income) while Brannigan reported $160,700. Ackerman attributed any excess acquisition-date fair value to Brannigan's unpatented technology. which was amortized at a rate of
$5,900 per year.

Required:
a. What is consolidated net income for 2021?
b. What is the parents share Of consolidated net income for 2021 if Ackerman owns only 90 percent Of Brannigan?
c. What is the parents share of consolidated net income for 2021 if Ackerman owns only 90 percent of Brannigan and the equipment transfer was upstream?
d. What is the consolidated net income for 2019 if Ackerman reports $510,000 (does not include investment income) and Brannigan $172,600 in income? Assume that Brannigan is a wholly owned subsidiary and the equipment transfer was downstream.

Imagine us is a startup that offers high definition 3d prenatal ultrasounds for high-end customers. the service process includes four activities that are conducted in the sequence described below. (the time required for each activity is shown in parentheses): activity 1: welcome a patient and explain the procedure. (20 minutes)activity 2: prep the patient (e.g., show them to the room, apply ultrasound gel). (17 minutes) (*your id number represents the amount of time needed to complete this task)activity 3: take images. (5 minutes)activity 4: discuss diagnostic with patient. (20 minutes)at each location there are employees (servers) s1, s2, and s3. the assignment of tasks to servers is the following: s1 does activities 1 and 2.s2 does activity 3.s3 does activity 4.a. what is the capacity of this process (in customers per hour)? b. suppose 3 patients arrive every hour on average. ignoring any “start of day” or “end of day” effects, what are the utilizations of all three servers (%)? c. suppose each activity can be done by any server and any server can do any set of activities. however, each activity is done by only one server. for example, a possible assignment includes: s1 does activity 1, s2 does activity 2, and s3 does activities 3 and 4. of course, the original assignment of servers to activities is also feasible. what is the maximum capacity of the process (in customers per hour)? d. now consider the capacity measures in (c) and (a), what is the percentage change? why can you improve capacity without using additional resources? (there is no free lunch, right? )note: for all hw assignments, show your process of getting the results. only providing the final answers is not acceptable and will get 0%. if necessary, use a separate sheet of paper to show your work.