This document contains code for classes that represent common objects in a library catalog system, including Address, Author, Book, Title, and Genre classes. The Address class stores address information like street, city, zip, etc. The Author class represents an author with a name and address. The Book class represents a book with attributes like title, author, genre, price. There are also methods to search and match books by author name, genre, title. The Final class is a GUI for selecting books between available and selected lists.
Conversion cost consists of which of the following Direct lab.docx
1. Conversion cost consists of which of the following?
Direct labor and manufacturing overhead cost.
Direct materials and direct labor cost.
Manufacturing overhead cost.
Direct labor cost.
2.
East Company manufactures and sells a single product with a
positive contribution margin. If the selling price and the
variable expense per unit both increase 5% and fixed expenses
do not change, what is the effect on the contribution margin per
unit and the contribution margin ratio?
Option C
Option D
Option B
Option A
3.
2. Which of the following three statements are correct?
I. A profit center has control over both cost and revenue.
II. An investment center has control over invested funds, but
not over costs and revenue.
III. A cost center has no control over sales.
Only II.
Only I and III.
Only I and II.
Only I.
4.
Which of the following costs is an example of a period rather
than a product cost?
Depreciation on production equipment.
Wages of salespersons.
Wages of production machine operators.
Insurance on production equipment.
5.
3. An increase in the discount rate will result in an increase in the
present value of a given cash flow.
True
False
6.
The purpose of the Data Processing Department of Falena
Corporation is to assist the various departments of the
corporation with their information needs free of charge. The
Data Processing Department would best be evaluated as a:
revenue center.
investment center.
cost center.
profit center.
Top of Form
7.
Which of the following represents the normal sequence in which
the indicated budgets are prepared?
4. Sales, Balance Sheet, Direct Labor
Production, Manufacturing Overhead, Sales
Production, Cash, Income Statement
Direct Materials, Cash, Sales
Bottom of Form
8.
The wages of factory maintenance personnel would usually be
considered to be:
Option D
Option C
Option B
Option A
9.
Horizontal analysis involves comparing two or more years'
financial data for a single company.
5. True
False
10.
For a given level of sales, a low contribution margin ratio will
produce less net operating income than a high contribution
margin ratio.
True
False
11.
Manufacturing overhead consists of:
indirect materials but not indirect labor.
indirect labor but not indirect materials.
all manufacturing costs, except direct materials and direct labor.
all manufacturing costs.
Net income/Cost of goods sold
6. 12.
The formula for the gross margin percentage is:
(Sales - Cost of goods sold)/Cost of goods sold
(Sales - Cost of goods sold)/Sales
Net income/Sales
Net income/Cost of goods sold
13.
Which of the following statements is not correct?
The sales budget generally is accompanied by a computation of
expected cash receipts for the forthcoming budget period.
The cash budget must be prepared prior to the sales budget
because managers want to know the expected cash collections
on sales made to customers in prior periods before projecting
sales for the current period.
The sales budget is constructed by multiplying the expected
sales in units by the sales price.
The sales budget is the starting point in preparing the master
budget.
7. 14.
In activity-based costing, the total overhead cost in an activity
cost pool can be computed by:
dividing the total activity in the activity cost pool by the
activity rate for the activity cost pool.
dividing the total direct labor-hours in the activity cost pool by
the activity rate for the activity cost pool.
multiplying the total direct labor-hours in the activity cost pool
by the activity rate for the activity cost pool.
multiplying the total activity in the activity cost pool by the
activity rate for the activity cost pool.
15.
Issuing new shares of stock in a five-for-one split of common
stock would:
increase total stockholders' equity.
decrease total stockholders' equity.
decrease the book value per share of common stock.
increase the book value per share of common stock.
8. 16.
The difference between total sales in dollars and total variable
expenses is called:
net operating income.
the contribution margin.
the gross margin.
net profit.
17.
Which of the following statements provide(s) an argument in
favor of including only a plant's net book value rather than
gross book value as part of operating assets in the ROI
computation?
I. Net book value is consistent with how plant and equipment
items are reported on a balance sheet.
II. Net book value is consistent with the computation of net
operating income, which includes depreciation as an operating
expense.
III. Net book value allows ROI to decrease over time as assets
get older.
Only I.
9. Only I and II.
Only I and III.
Only III.
18.
Guerra Electronics manufactures a variety of electronic gadgets
for use in the home. Which of the following would probably be
the most accurate measure of activity to use for allocating the
cost of inspecting the finished products at Guerra?
Machine-hours
Number of inspections
Direct labor-hours
Inspection time
19.
If two companies have the same total sales and total expenses
and make the same product, the volatility of net operating
income with changes in sales will tend to be greater in the
company with a higher proportion of fixed expenses in its cost
structure.
True
11. ratio.
True
False
22.
Residual income is superior to return on investment as a means
of measuring performance because it encourages managers to
make investment decisions that are more consistent with the
interests of the company as a whole.
True
False
23.
National Telephone company has been forced by competition to
put much more emphasis on planning and controlling its costs.
Accordingly, the company's controller has suggested initiating a
formal budgeting process. Which of the following steps will
NOT help the company gain maximum acceptance by employees
of the proposed budgeting system?
Demonstrating top management support for the budgeting
program.
12. Implementing the change quickly.
Ensuring that favorable deviations of actual results from the
budget, as well as unfavorable deviations, are discussed with
the responsible managers.
Including in departmental responsibility reports only those
items that are under the department manager's control.
24.
Human resource management is an example of an activity at
which of the following levels?
Batch-level activity.
Facility-level activity.
Product-level activity.
Unit-level activity.
25.
The market price of XYZ Company's common stock dropped
from $25 to $21 per share. The dividend paid per share
remained unchanged. The company's dividend payout ratio
would:
increase.
13. decrease.
be unchanged.
impossible to determine without more information.
26.
The master budget is a network consisting of many separate
budgets that are interdependent.
True
False
27.
A decrease in the discount rate:
b. is one way to compensate for greater risk in a project.
d. responses a and b are both correct.
a. will increase present values of future cash flows.
c. will reduce present values of future cash flows.
28.
14. Product engineering is an example of a:
Batch-level activity.
Product-level activity.
Unit-level activity.
Facility-level activity.
29.
The use of return on investment as a performance measure may
lead managers to make decisions that are not in the best
interests of the company as a whole.
True
False
30.
If an investment has cash outflows of Q dollars at the end of
each year for three years, then the present value of these cash
outflows under a 10% rate of return will be:
greater than under a 12% rate of return.
15. equal to that under a 12% rate of return.
less than under a 12% rate of return.
unknown because it depends on the size of Q.
31.
Even if operations are interrupted or cut back, committed fixed
costs remain largely unchanged in the short term because the
costs of restoring them later are likely to be far greater than any
short-run savings that might be realized.
True
False
32.
The dividend yield ratio is calculated by dividing dividends per
share by earnings per share.
True
False
3.
16. When a company shifts from a traditional cost system in which
manufacturing overhead is applied based on direct labor-hours
to an activity-based costing system in which there are batch-
level and product-level costs, the unit product costs of high
volume products typically decrease whereas the unit product
costs of low volume products typically increase.
True
False
Top of Form
34.
Financial leverage is negative when:
total liabilities are less than total assets.
the return on total assets is less than the rate of return
demanded by creditors.
the return on total assets is less than the rate of return on
common stockholders' equity.
total liabilities are less than stockholders' equity.
35.
17. A company with a degree of operating leverage of 4 would
expect net operating income to increase by 200% if sales
increased from $100,000 to $150,000.
True
False
Bottom of Form
library.txt
A:0:Author Name:Street One:Washi:DC:20002:(202)635-0000
B:0:Java One:technica:50.59:0
A:1:Author Name Two:Street Two:New
York:NY:12122:(508)123-0000
B:1:Java Two:action:6.14:1
Address.javaAddress.javapackageBook;
//import Book.Address;
//import Library2.Genre;
publicclassAddress{
String street;// street address
String city;// city
String state;// state
String zip;// zip
String phone;// phone
/*
* Constructor with empty set of arguments -
create empty strings
*/
publicAddress(){
street=newString();
18. city =newString();
state =newString();
zip =newString();
phone =newString();
}
/*
* Constructor with all arguments
*/
publicAddress(String s,String c,String z,String st,String p){
street = s;
city = c;
zip = z;
state = st;
phone = p;
}
/*
* setStreet - set street address
*/
publicvoid setStreet (String s){
street = s;
}
/*
* getStreet - return street address
*/
publicString getStreet(){
return street;
}
/*
* setCity - set city
*/
publicvoid setCity (String c){
city = c;
}
/*
* getCity - return city
19. */
publicString getCity(){
return city;
}
/*
* setZip - set zip code
*/
publicvoid setZip (String z){
zip = z;
}
/*
* getZip - return zip code
*/
publicString getZip(){
return zip;
}
/*
* setState - set state
*/
publicvoid setState(String st){
state = st;
}
/*
* getState - get state
*/
publicString getState(){
return state;
}
/*
* setPhone - set phone number
*/
publicvoid setPhone (String p){
phone = p;
}
/*
20. * getPhone - return phone number
*/
publicString getPhone(){
return phone;
}
/* Return true if address matches */
publicboolean isAddress(String s,String c,String z,String st){
return(s.equalsIgnoreCase(street)&& c.equalsIgnoreCase(city)&
&
z.equalsIgnoreCase(zip)&& st.equalsIgnoreCase(stat
e));
}
/*
* Return address in format street addr:city:zip:phone
*/
//@Override
publicString toString(){
return street+":"+city+":"+zip+":"+state+":"+phone;
}
}
Author.javaAuthor.java
packageBook;
/*
* Author class - represents an author
*
*/
publicclassAuthor{
Address addr;
String name;/* Author's name */
int index;/* index */
21. /*
* Constructor with no args
*/
publicAuthor(){
addr =newAddress();
name =newString();
index =-1;/* unspecified */
}
/*
* Constructor with 1 argument - name
*/
publicAuthor(String n){
name = n;
addr =newAddress();
index =-1;
}
/*
* Constructor with 2 arguments - name and address
*/
publicAuthor(String n,int ind,Address a){
name = n;
index = ind;
addr = a;
}
/* Return true if the author has the same name */
publicboolean isName(String n){
return n.equalsIgnoreCase(name);
}
/* Return true if author's index is i */
publicboolean isIndex(int i){
return getIndex()== i;
}
/*
22. * Return true if string 'n' matches author's name substring
*/
publicboolean matchName(String n){
return name.matches(n);
}
/*
* Return true if author's index matches i, same as isAuthorIn
dex
*/
publicboolean matchIndex(int i){
return isIndex(i);
}
/*
* getName - get name
*/
publicString getName(){
return name;
}
/*
* setName - set name
*/
publicvoid setName(String n){
name = n;
}
/*
* setIndex - set author's index
*/
publicvoid setIndex(int ind){
index = ind;
}
/*
* getIndex - get author's index
*/
publicint getIndex(){
return index;
}
23. /*
* getAddress - get address
*/
publicAddress getAddress(){
return addr;
}
/*
* setAddress - set address
*/
publicvoid setAddress(Address a){
addr = a;
}
/*
* Return author in format first last:street address:city:zip:ph
one
*/
@Override
publicString toString(){
return name +":"+ addr;// will use addr.toString()
}
}
Book.javaBook.javapackageBook;
//This Class represents a book
publicclassBook{
Author author;
Title title;
Gendre gendre;
int index;
float price;
24. /*
* Constructor with no arguments - initialize members
*/
publicBook(){
author =newAuthor();
title =newTitle();
gendre =newGendre();
price =0;
index =-1;/* unspecified */
}
/*
* Constructor with all arguments
*/
publicBook(int i,Title t,Author a,Gendre g,float p){
author = a;
title = t;
gendre = g;
price = p;
index = i;
}
/*
* setPrice - set the book price
*/
publicvoid setPrice(float p){
price = p;
}
/*
* getPrice - get the book price
*/
publicfloat getPrice(){
return price;
}
/*
* setAuthor - set the book's author
25. */
publicvoid setAuthor (Author a){
author = a;
}
/*
* getAuthor - get author
*/
publicAuthor getAuthor(){
return author;
}
/*
* setTitle - set the book title
*/
publicvoid setTitle(Title t){
title = t;
}
/*
* getTitle - get the book title
*/
publicTitle getTitle(){
return title;
}
/*
* setGendre - set gendre
*/
publicvoid setGendre(Gendre g){
gendre = g;
}
/*
* getGendre - get gendre
*/
publicGendre getGendre(){
return gendre;
}
26. /*
* setIndex - set index
*/
publicvoid setIndex(int ind){
index = ind;
}
/*
* getIndex - get index
*/
publicint getIndex(){
return index;
}
/* Book match functions (used for search)
* isAuthorName - if the author exactly as specified
* isGendre - if the gendre exactly matches
* isTitle - if the title exactly matches
* matchAuthorName - if author matches partially
* matchTitle - if title matches partially
* matchGendre - if gendre matches partially
*/
publicboolean isAuthorName(String a){
return author.isName(a);
}
publicboolean isGendre(String g){
return gendre.isGendre(g);
}
publicboolean isTitle(String t){
return title.isTitle(t);
}
publicboolean matchAuthorName(String a){
return author.matchName(a);
}
publicboolean matchAuthorIndex(int i){
return author.matchIndex(i);
27. }
publicboolean matchTitle(String t){
return title.matchTitle(t);
}
publicboolean matchGendre(String g){
return gendre.matchGendre(g);
}
/*
* toString - return in format title:gendre:price
*/
// @Override
publicString toString(){
return title +":"+ gendre +":"+ price;
}
}
Final.javaFinal.javapackage demo;
publicclassFinalextends javax.swing.JFrame{
publicFinal(){
initComponents();
}
/**
* This method is called from within the constructor to initial
ize the form.
* WARNING: Do NOT modify this code. The content of this
method is always
* regenerated by the Form Editor.
*/
@SuppressWarnings("unchecked")
// <editor-
fold defaultstate="collapsed" desc="Generated Code">//GEN-
BEGIN:initComponents
36. private javax.swing.JLabel lastNameLabel;
private javax.swing.JButton okButton;
private javax.swing.JButton selectAllButton;
private javax.swing.JButton selectButton;
private javax.swing.JLabel selectedLabel;
private javax.swing.JList selectedList;
private javax.swing.JButton unselectAllButton;
private javax.swing.JButton unselectButton;
// End of variables declaration//GEN-END:variables
}
Gendre.javaGendre.javapackageBook;
import java.util.ArrayList;
/*
* This class represents one
* or more (not yet implemented)
* book gendre (s)
*/
publicclassGendre{
ArrayList<String> list;
/*
* Constructor - create empty set of gendres
*/
publicGendre(){
list =newArrayList<String>();// create new list
}
/*
* Constructor with 1 argument - gendre
*/
publicGendre(String g){
list =newArrayList<String>();// create new list
list.add(g);
}
37. /*
* setGendre() - set gendre
*
*/
publicvoid setGendre(ArrayList gendre){
list = gendre;
}
/*
* getGendre() - get a list of gendres of this book
*/
publicArrayList<String> getGendre(){
return list;
}
/*
*
* isGendre -
return true if this gendre is already in a list of gendres
*/
publicboolean isGendre(String gendre){
for(int i=0; i<list.size(); i++){
if(list.get(i).equalsIgnoreCase(gendre))returntrue;
}
returnfalse;
}
/*
* matchGendre -
return true if 'n' matches any gendre substring
*/
publicboolean matchGendre(String g){
for(int i=0; i<list.size(); i++){
if(list.get(i).matches(g))returntrue;
}
returnfalse;
}
38. /* convert list of gendres to gendre1,gendre2,gendre3,.. string *
/
@Override
publicString toString(){
String result=newString();
if(list.size()>0) result = list.get(0);
for(int i =1; i<list.size(); i++){
result=result+","+list.get(i);
}
return result;
}
}
LibrartyUI.javaLibrartyUI.java
/*
* Use separate package for GUI
* import our 'books' classes
*/
import java.io.*;
publicclassLibrartyUIextends javax.swing.JFrame{
staticLibrary lib;
/**
* Creates new form BookStoreUI
*/
publicLibrartyUI(){
super();
initComponents();
}
/**
39. * This method is called from within the constructor to initial
ize the form.
* WARNING: Do NOT modify this code. The content of this
method is always
* regenerated by the Form Editor.
*/
@SuppressWarnings("unchecked")
// <editor-
fold defaultstate="collapsed" desc="Generated Code">//GEN-
BEGIN:initComponents
privatevoid initComponents(){
jMenuBar1 =new javax.swing.JMenuBar();
jMenu1 =new javax.swing.JMenu();
jMenu2 =new javax.swing.JMenu();
buttonGroup1 =new javax.swing.ButtonGroup();
buttonGroup2 =new javax.swing.ButtonGroup();
jPanel1 =new javax.swing.JPanel();
jLabel1 =new javax.swing.JLabel();
jRadioButtonAuthorIndex =new javax.swing.JRadioButton
();
jRadioButtonBookIndex =new javax.swing.JRadioButton()
;
jRadioButtonBookTitle =new javax.swing.JRadioButton();
jRadioButtonGendre =new javax.swing.JRadioButton();
jLabel2 =new javax.swing.JLabel();
jTextFieldSearch =new javax.swing.JTextField();
jButtonSearch =new javax.swing.JButton();
jLabel3 =new javax.swing.JLabel();
jScrollPane1 =new javax.swing.JScrollPane();
jTextArea1 =new javax.swing.JTextArea();
jMenuBar2 =new javax.swing.JMenuBar();
jMenu3 =new javax.swing.JMenu();
jMenuItem1 =new javax.swing.JMenuItem();
jMenu1.setText("File");
45. pack();
}// </editor-fold>//GEN-END:initComponents
privatevoid jMenuItem1ActionPerformed(java.awt.event.Action
Event evt){//GEN-FIRST:event_jMenuItem1ActionPerformed
// TODO add your handling code here:
System.exit(0);
}//GEN-LAST:event_jMenuItem1ActionPerformed
privatevoid jRadioButtonBookTitleActionPerformed(java.awt.ev
ent.ActionEvent evt){//GEN-
FIRST:event_jRadioButtonBookTitleActionPerformed
// TODO add your handling code here:
}//GEN-LAST:event_jRadioButtonBookTitleActionPerformed
privatevoid jRadioButtonAuthorIndexActionPerformed(java.awt
.event.ActionEvent evt){//GEN-
FIRST:event_jRadioButtonAuthorIndexActionPerformed
// TODO add your handling code here:
}//GEN-LAST:event_jRadioButtonAuthorIndexActionPerformed
privatevoid jButtonSearchActionPerformed(java.awt.event.Acti
onEvent evt){//GEN-
FIRST:event_jButtonSearchActionPerformed
// TODO add your handling code here
String strAuthorame="";
if(jRadioButtonAuthorIndex.isSelected()){
// Search by Author Index
int index;
index =Integer.parseInt(jTextFieldSearch.getText());
if(lib.searchOnAuthorIndex(index)){
// Update Author's information
Author author = lib.getAuthorOnIndex(index);
jTextArea1.setText(author.toString());
46. }
else{// author not found - setup empty fields
strAuthorame ="*** NOT FOUND ***";
jTextArea1.setText(strAuthorame);
}
/* After searching on Author Index we also setup currentBook I
ndex */
if(lib.getCurrentBookIndex()!=-1){
Book book;
book = lib.getBookOnIndex(lib.getCurrentBookIndex
());
jTextArea1.setText(book.toString());
}
else{// no more books not found with this author
strAuthorame="";
jTextArea1.setText("*** NOT FOUND ***");
}
}
/* Search by Book Index */
elseif(jRadioButtonBookIndex.isSelected()){
// Search by Author Index
int index;
index =Integer.parseInt(jTextFieldSearch.getText());
if(lib.searchOnBookIndex(index)){
// Update Book information
Book book = lib.getBookOnIndex(index);
String bk = book.toString()+"n";
Author author = lib.getAuthorOnIndex(lib.getCurrentAuthorInd
ex());
bk += author.toString();
jTextArea1.setText(bk);
}
else{// Book not found
47. String strTitle =("*** NOT FOUND ***");
jTextArea1.setText(strTitle);
}
}
/*
* Search by BOOK TITLE
*/
elseif(jRadioButtonBookTitle.isSelected()){
String title = jTextFieldSearch.getText();
/* If book found */
if(lib.searchOnBookTitle(title)){
int index = lib.getCurrentBookIndex();
// Update Book information
Book book = lib.getBookOnIndex(index);
String strTitle =(book.getTitle().toString())+"n";
strTitle +=(book.getGendre().toString())+"n";
Author author = lib.getAuthorOnIndex(lib.getCurrentAuthorInd
ex());
strTitle += author.toString()+"n";
Address address = author.getAddress();
strTitle += address.toString();
jTextArea1.setText(strTitle);
}