12. [10 points] BIF Bank and Trust Company is a commercial bank with $150 million in assets at book value. The insured and uninsured deposits are valued at $75 million and $50 million, respectively, and the book value of equity is $25 million. As a result of loan losses, the market value of the assets has decreased to $120 million and the FDIC is appointed to resolve the bank using the "deposit payoff" method. What is the cost of failure resolution to insured depositors, uninsured depositors, shareholders, and the FDIC under this method?

Engberg company installs lawn sod in home yards. the company’s most recent monthly contribution format income statement follows: amount percent of sales sales $ 80,000 100% variable expenses 32,000 40% contribution margin 48,000 60% fixed expenses 38,000 net operating income $ 10,000 required: 1. compute the company’s degree of operating leverage. (round your answer to 1 decimal place.) 2. using the degree of operating leverage, estimate the impact on net operating income of a 5% increase in sales. (do not round intermediate calculations.) 3. construct a new contribution format income statement for the company assuming a 5% increase in sales.