4ftn3 Assignrnent Print MsrExercise ))-1-16 Direet materia.docx
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4ftn3 Assignrnent Print Msr Exercise ))-1-16 Direet materiats and direct labor variances L"A" PZ The folilowing inforrnation describes production actir,ities of Truzar l,lanuhcturing forthe year BudgeteJ standards for each unit produced are 1.00 pounds of nrw material at $5.80 per pourd and 10.0 minutes of direct labor at $15.50 per hour. (1)Compute the dircct matefials price and quantity \ariances.{lnput all amount aea positive value. lndicate the effect of each varianc€ by selecting "F" for favorable, "U" for unfavorable, and 'Non'e" for no effect {i.e., zero variance}, Leave no crl{ls blank - be certain to enler "0" wherrever required. Omit the '$" dgn in your response) Actuarl raw matedals used Actual factory payroll Actual units prroduced Price \adance Quantity rariance Rate rarianee Effciency \ariance 38,000 lbs. at $5.70 per lb. 6,000 hours for a total of $96,[,110 30,000 $ ffi.H $ (2lc.e,rnpute the dir€ct labor €te and &ciercy wiances. (lnp,ut all amount as a positive value. lndicale the effiect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" fur no efiect {i,e., zero variance}, Leave no cells blank - be certain to enter "0" wherever required. Omit the "$' dgn in your raryonse) Workshieet €xercise 2t -f 6 !)irecf m*fen'aJs and direct ia$ sr yariances L.A f ,? Learning Objective: 21-P? Com pute m aterials and labor \tariances. 2. Exercise 21-3 Preparation af a flexible budget pertormance report L.O. P1 Omanon Company's fixed budget performance rcport for July fullcrrs. The $630,Ct00 budgeted expenses include $592,2ff1 rariable expenses and $37,800 fxed expensas. l\ctual expenses include $49,800 fixed expenses. Fixed Budget Actual Results Vimances 8,400 10,900Sales (in units) Sales (in dollars) Totat exp,enses lncome f,om operations $21 0,000 $ 324,000 $11 4,000 F Preparc a flexible budget perbrmance rcport sholving any \ariances between budgeted rcsults and actual result$. List fxed and variade expenses separately. $np$t all am.0unts as a positive value. lndicate the effeet of each variance by seleeting "F" for ftvorable, "U" llor undavorable, and "None" for no effect (i.e.. zero variance), Leave no cells blank - be certain I't enler "0" wherever required. Do not round your intermediate calculations and round your {i:'ral ansyers to the nearest dollar amount, Ormit the "$" dgn ln your response.) CIMARRON MMPANY Flexible Budget Performance F:eport For Month Ended July 31 Flexible Budget Actual Results Variances [email protected]!ffi$ $ Cltck to ,selectl v $840,000 $1,090,000 $2rt0,000 F 630,000 756,000 1i:6,000 u ezto. n*recl oud. ntcg ra^r- hii I I .corr/hm.tpx u1a 4nn3 Click to select) i - Clicrk to select) ;- A;signrnent Print Mew L*arning Objei:tiw:21-P1 Prepare a fiexible Lrudget and interpret a lexible budget performance report. Vievu_Hnt #1 Worke heet Fxercrbe 2t-3 Freparufion ofa i?exibie budgef pedornrirnce rcpCIrf 1.CI. Ff 3. Rate Variance Effr;iency Varianc.
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4{7113 Axrigrrnent PrintMav11.Problem 21-3A Part 33..docx
4{7113 Axrigrrnent PrintMav
11.
Problem 21-3A Part 3
3. The company's business conditions are impmling. One prrssible result is a sales \olume of
approximately 18,fi)0 units. The company president is confident that this \plume is within the rcle\Bnt
range of existing capacity. Hor,v much \ilould operating income il:crease orgr the 2011 budgeled amount
of $379,000 if lhis lercl is reached without increasing capacity? {Do not round intermediate
calculatione, Omit the "$" sign in your reryon*.)
Operating income increase $
ldVorksheet
Fra$leni ?f -34 Parf 3
Learning ilbjective: 21-F1 Prepare a *exible budget
and interpret a flexible budget perf*rmance report.
Difficulty Mediurn
12.
Probfem 21-3A Part 4
4. An unhrcrable change in business is rcmotely possible; in this case, pDduction and sales rolume br
2011 could fall to 12,000 units. Ho,v much income (or loss) tom operations would occur if sales \Dlume
hlls to this lelel? flnput the amount as positive value. Do nol round intermediate calculations
Omit the '$" dgn in your response.)
ffi$_
Worksheet
Pr*bJem ?1-34 Part 4 Learning Object r{}: 21-P1 Prepsre a flexible budget
and interpret a flr:xible budget performance repor"t.
Problem 21-5A Flexible budget preparation; computatian af mateilals, labar, and overhead wriances: and overhead variance repart L.Q. Pl, P2,
P3, C2
[fhe fallowing intomalian applies b the guestions dlsplayed belowJ
Kwikeee Cornpany set the following standard costs br one unit of its product.
Direct matedals {{3.0 hs. @ $+.o per h.) $ 12.00
Dir€ctlabor(1.5hrs. @$14.0perhr.) 21.0O
Orerhead (1.5 hns. @ $18.50 perhr.) 27.75
Total sfandard cost $ 60.75
The F€detemined o\,ethead rate ($18.50 psr direct labor hour) is basr:d on an expected wlume of 75% of
the factory's capacity of 20,000 units pet month. Fdlowing are the conrpany's budgeted oerhead costs per
month at the 75% le\el-
Owrhead Budget (75% Capacity)
Variable owrhead costs
lndirect materials
lndirect labor
Power
Repairs and maintenance
Total wriable orerhead costs
Fixed o\,erhead costs
Depreciation*buil di ng
Depreciiltion*rn acni n ery
Taxes and insufiance
Supenisrion
Total fixed overhead cost$
Total ow*rcad costs
sto. rrhecl oud. nng ranA hi I I . cory?rntpx
$ 15,000
75,000
15,000
30,000
$ 135,000
24,440
70,ooa
20,000
167,250
?,81,?:50
$ 416,250
7tfi
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....,...)... .."...
I
eeto. nfted u.d.nug ru*,i,, .conr/trm.px
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The com4nt incuned the fullarrrdng actual costs ufien it operated at
nmffiPrintMerr
6 capcity in fttober,
195,300
443,300
57S,250
of each wriable and fixed cost at
amqunt per unit ansrers to 2
COMPANY
Oterhead Budgets
Ended Oct$er 31
ble Budget
$ 43,250
176,500
17,zffi
34,500
24,OW
94,500
19,000
167,250
Total castls
__ L -__.-
I
I
$ection Brpak
I
1,213,950
Problam 21-5A b le b udget preparatian ;
campufutian af m ials, Iab or, and averhead
yanances,'and o
P3, C2
d van'.
2J21t13t--xaAssig trTerrt Print View1IE;er.docx
2J21t13
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Assig t'rTerrt Print View
1I
E;<ercise 15-9 Journal entries for labar L.O. P2
The fulowing infurmation is arailable for Lock-Down Company, whic,h produces special-order security
products and uses a job order cost accounting system.
rn\,entories
A'ril i;o MaY 31
Rawmaterials $41,030 $ 47,000
Goods in process 10,7r:)0 22,000
Finished goods 59,0r:)0 30,600
ActiVties and information for May
Raw materials purchases (paid with cash) 190,000
Factory payroll (paid with cash) 415,000
Factory or,erhead
lndirect materials 12,000
lndirect labor 75,000
Other o\Erhead costs 103,500
Sales (receired in cash) 1,270,000
Predetermined overhead rate based_on direct laborcost 65%
l. Factory payroll costs in cash.
2. Direct labor usage.
3, lndjrecl labor usage.
Prepare joumal entries for the abo\,e e\,ents for the month of May. {Omit ilhe "$" sign in your response.}
E\,ents General Joumal - Debit Credit &
1. Lrt 41g,000
ffi/- 41s,ooo,/
2. ,./
,
ffi,2
3. /'
ffiu'
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W*rksfreet
ffxsrs:lse f 5-S Jo*rn*f sr?friss for fafo *{ L.0. F2
2,
Exercise 15-4 Analysis of cost flortvs L.O. C2, P1 , P2, P3
As ofthe end of June, the job cost sheets at Racing Wheels, lnc,, show the following total costs
accumulated on three custom jobs.
Job 102 Job 103 Job 1D4
Direct materials $ 31,000 $ 65,000 $ 49,000
Direct labor 14,000 25,400 45,000
Orcrhead 6,580 11,938 21,'150
Job 1O2 was started in production in May and the following costs were assigned to it in May: direct
materials, $11,000; direct labor, $3,300; and ovrefiead, $1,551. Jobs 103 and 1M are started in June.
O\,erhead cost is applied with a predetermined late based on direct larbor cost. Jobs 1O2 and 1OB are
fnished in June, and Job 104 is expected to be finished in July. No rar,y materials are used indirectly in
June. Using this information, ansu/er the ficllot'ving questions. {Assum,: this company's predetermined
o\,erhead rate did not change across these months).
1. What is the cost of the raw materials requisitioned in June foreach r:f the three jobs? {Omit the ..$',
sign in your response.)
ezto.nhecloud.nrcg rarhill.con/trm.tpx 1t12
2J21t13 Assi g rrrrent Print Viar
Job 102 $
Job 103 $
Job 104 $
2. How much direct labor cost is incuned during June for each of the three jobs? (Omit the "S.' sign in
your response")
J&1O2 $
Job 103 $
Job 1O4 $
3. what predetermined or,erhead rate is used during June? {omit the "g1," sign in your response.)
Predetermined o\erhead rate %
4. How much total cost is transfuned to finished goods during Junre? {Omit the ',$* sign in your
response.)
Total transfened cost $
View Hnt#1
Sforksh*et
frxer*is* 1 5-4 '4nalysis of c*sf ff*ut* L"#. C2, Ft r P2, I r .." .,...*- 4 ,' '1. -:' e
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3.
€xercr.se 1545 Arnrhead rate calculation, allocation, and anat' is L.0. ps
Red Wing Company applies factory or,erhead based on direct labor (:osts- The company incuned the
f.
3t3113Exercise 1 6-15 Completing a process cost summary L..docx
3t3113
Exercise 1 6-15 Completing a process cost summary L.O. C3
The following partially completed process cost summary describes the May production activities of Raman
Company. lts production output is sent to its warehouse for shippinll.
Er;uiwlent units of production
Units ttra,nsfened out
Units cif r::nding goods in process
Equiwllernt units of production
Costs per EUP
Costs ofllleginning goods in process
Costs inin;uned this period
Total c01il;1;s $908,800
Units ir:r Jireginning goods in process 7,0A0
Units slti:rrl.ed this period 135,000
Units cr)rnpleted and transfened out 122,000
Units in r:lnding goods in process 20,000
Prepare ilr:; process cost summary using the weighted-arerage 'n,ethod. {ffi*u*"rd ysss"
#ffis\tr*r{;; llc$ * d**$stt*$ p$mcex *maf m*msid*r the ss$T* I*"r tF ie *t*"ser *m$*u$at$*ns"
*nsn&r#ils li:*' the rte*r*S **$$*r #r*']sqJ$'!t. #sx'*$t the o*$*n s*gffi irx ymu r respffiffis#.]
Direct
Materials
1 22,000
20:000
--::::::
Direct
Materials
$ 35,000
873,900
Direct F:tactory
Labor ()'verhead
122,000 1,22,000
]orooo ]o':oo
132,000 1 ,32,000
Direct l:iactory
Labor (lvrerhead
$ 1,600 {; 3,200
1041000 308,000
$105,600 {,211,200
*qls* g*wr ffi{-$F
ffi,e***nd qlth**n
RAMAN COMPANY
Process Cost Summary
For Month Ended May 31
to ProductionCosts Ch
,-t- L-- -E r .
ezts.mhecl oud. ntcg raw hi ll I .com/hm,tpx
Total cori;1l,s to account for
Units to account for
Units s;tmfted this period +
nt
tinnin,* qoods in orocess
Total unil,s to account for
E,quiralent Units of Production (EUP)
Units c;ornpleted and transfened out T
l u"itr ,;; ii
Equivaft,:nirl, units of production
Cost per EUP
lc"rts ;;i,"i
f c"qL-_iil,
Total cosrt$
lEqri*il1|
Cost peir lEiiUP
i:lg,800
1)rl15r8oo
.,^.'.:."1.'?:::o:,
Unit co::,t information
135,00:|
7,00r.I
Units accounted for
Compteted & transfened out z r
Endina qoods in process i ''
1 22,000
20,000
Direct Materia s
Total units accounted for
Direct Labor Factory Orcrhead
Direct Material:rs
$
Factory Owrhead
$
Cost assignment and reconciliation
per EUP
Direct Labor
per EUP per EUP
1t11
uosts relnfi'Tereo oul
Factory errre*r€?d f
Direct niaterials r
Direct latNrr !r
3lsl13 Assigrrrent PrintMew
Total trant'i'lbned out
Costs of endino ooods in orocess
(Click to s,elect) ?
Direct rnaterials ?
Factorl' rll'v{grhead s
Total enrlinrg goods in process
Total costs; accounted for
Y$:nrffi.
llllorkshr::r:r1l;
Fxercise :tti-f 5 Cornplefirig a prCIsess cssf s{Jrnff?ary
r.o. c3
Exercise 't6-4 Recording overhead casts L.O. P3
Prepare joumal entries to record the following production acti\,ities.
l. Paid civerhead costs (otherthan indirect materials and indirect labor) of $23,000. {Omit the "$" sign in
your rcsponse,)
2.
General Joumal
trIII
tF
General Journal
EPl:r
ti
.;
Vierar-.flint #1
Worksh,Hret
Debit Credit
23,004
2. Used $58,000 of direct laborin production. Applied o\erhead at ti5% of direct laborcosts. {Omitthe "$"
sign in your re.
Risk Analysis and Project Evaluation/Abshor.Marantika/Gita Mutiara Ovelia/3-3
1. Risk analysis is important for project evaluation because project cash flows are risky and may differ from estimates, and forecasts are made by humans who can be optimistic.
2. Sensitivity analysis evaluates the effect of each value driver on NPV and identifies the most impactful variable. Scenario analysis considers simultaneous changes to multiple drivers. Simulation generates thousands of value combinations to model outcomes.
3. Break-even analyses determine the sales or output level needed to cover costs, including accounting, cash, and NPV break-even points.
Cost of production
Marginal cost is the increase in total cost from producing one more unit of output. It is usually rising as quantity increases due to diminishing marginal productivity. Average total cost is total cost divided by quantity and is typically U-shaped as initially fixed costs are spread over more units but variable costs eventually increase faster than output. Understanding costs like marginal, average, fixed and variable helps firms determine optimal production levels to maximize profits.
Units 2&3 prod. & cost functions
The document discusses various factors of production including land, labor, capital and entrepreneurship. It then defines different types of costs businesses face such as explicit costs, implicit costs, fixed costs, variable costs, total costs, average costs, marginal costs, accounting profit and economic profit. It provides examples to illustrate the differences between these concepts.
1-Base-CaseTool KitChapter 11112118Note Calculations are automa
1-Base-CaseTool KitChapter 1111/21/18Note: Calculations are automatic, including for tables. This will make the calculations take longer to complete. You can disable automatic calculations for tables by following the steps shown here.Cash Flow Estimation and Risk AnalysisWorksheet 1-Base-CaseThis worksheet contains the base-case model. It calculates an expansion project's cash flows and performance measures using base-case, or most likely, values for the input variables. It also includes the basic analysis but with straight-line depreciation and bonus depreciation.Go to the menu "Files" at the top left of the menu bar.Select "Options" from the items in the first column.This will give you the screen shown below:The second worksheet (2-Sens) extends the basic model to include sensitivity analysis using Data Tables (we include a brief tutorial on the use of Data Tables). Worksheet 2-Sens also illustrates special cases of sensitivity analysis, including breakeven analysis, one-way data tables with multiple outputs, and two-way data tables.Worksheet 3a-Sens extends the basic model to include scenario analysis. Worksheet 3b-ScenMgr shows how to use Excel's Scenario Manager for scenario analysis.Worksheet 4-Sim extends the basic model to include simulation analysis. Worksheet 5-Replmt illustrates the analysis for a proposed cost-reducing replacement investment. Replacement decisions differ from expansion decisions because most of the cash flows are found by subtracting the old project's cash flows from those of the new project to calculate incremental cash flows for use in the analysis.Worksheet 6-DecTree extends the scenario analysis to examine two decision trees in which the decision is made in stages. The first one simply shows the situation where the firm can abandon the project if things are not working out and cash flows are negative. The second one involves a marketing study and a prototype of the final product designed to learn more about demand before deciding to go into full production.Worksheet Appendix 11-A provides depreciation tables as described in Appendix A of the textbook. It also shows examples using straight-line depreciation and bonus depreciation.11-1 Identifying Relevant Cash FlowsA proposal’s relevant project cash flows are the differences between the cash flows the firm will have if it implements the project versus the cash flows it will have if it rejects the project. These are called incremental cash flows.Choose "Formulas" in the first column.11-2 Analysis of an Expansion ProjectThis will give you the screen shown below.The figure below shows the inputs and key results of Project L (one of the projects whose cash flows are used in the previous chapter); the actual analysis is conducted further below in the worksheet. The values in the Inputs section are linked to the model, as are the values shown in Key Results. If you change any of the values in the Input Section, the model recalculate almost instantly, causing ch ...
1-Base-CaseTool KitChapter 11112118Note Calculations are automa
1-Base-CaseTool KitChapter 1111/21/18Note: Calculations are automatic, including for tables. This will make the calculations take longer to complete. You can disable automatic calculations for tables by following the steps shown here.Cash Flow Estimation and Risk AnalysisWorksheet 1-Base-CaseThis worksheet contains the base-case model. It calculates an expansion project's cash flows and performance measures using base-case, or most likely, values for the input variables. It also includes the basic analysis but with straight-line depreciation and bonus depreciation.Go to the menu "Files" at the top left of the menu bar.Select "Options" from the items in the first column.This will give you the screen shown below:The second worksheet (2-Sens) extends the basic model to include sensitivity analysis using Data Tables (we include a brief tutorial on the use of Data Tables). Worksheet 2-Sens also illustrates special cases of sensitivity analysis, including breakeven analysis, one-way data tables with multiple outputs, and two-way data tables.Worksheet 3a-Sens extends the basic model to include scenario analysis. Worksheet 3b-ScenMgr shows how to use Excel's Scenario Manager for scenario analysis.Worksheet 4-Sim extends the basic model to include simulation analysis. Worksheet 5-Replmt illustrates the analysis for a proposed cost-reducing replacement investment. Replacement decisions differ from expansion decisions because most of the cash flows are found by subtracting the old project's cash flows from those of the new project to calculate incremental cash flows for use in the analysis.Worksheet 6-DecTree extends the scenario analysis to examine two decision trees in which the decision is made in stages. The first one simply shows the situation where the firm can abandon the project if things are not working out and cash flows are negative. The second one involves a marketing study and a prototype of the final product designed to learn more about demand before deciding to go into full production.Worksheet Appendix 11-A provides depreciation tables as described in Appendix A of the textbook. It also shows examples using straight-line depreciation and bonus depreciation.11-1 Identifying Relevant Cash FlowsA proposal’s relevant project cash flows are the differences between the cash flows the firm will have if it implements the project versus the cash flows it will have if it rejects the project. These are called incremental cash flows.Choose "Formulas" in the first column.11-2 Analysis of an Expansion ProjectThis will give you the screen shown below.The figure below shows the inputs and key results of Project L (one of the projects whose cash flows are used in the previous chapter); the actual analysis is conducted further below in the worksheet. The values in the Inputs section are linked to the model, as are the values shown in Key Results. If you change any of the values in the Input Section, the model recalculate almost instantly, causing ch ...
Recommended
4{7113 Axrigrrnent PrintMav11.Problem 21-3A Part 33..docx
4{7113 Axrigrrnent PrintMav
11.
Problem 21-3A Part 3
3. The company's business conditions are impmling. One prrssible result is a sales \olume of
approximately 18,fi)0 units. The company president is confident that this \plume is within the rcle\Bnt
range of existing capacity. Hor,v much \ilould operating income il:crease orgr the 2011 budgeled amount
of $379,000 if lhis lercl is reached without increasing capacity? {Do not round intermediate
calculatione, Omit the "$" sign in your reryon*.)
Operating income increase $
ldVorksheet
Fra$leni ?f -34 Parf 3
Learning ilbjective: 21-F1 Prepare a *exible budget
and interpret a flexible budget perf*rmance report.
Difficulty Mediurn
12.
Probfem 21-3A Part 4
4. An unhrcrable change in business is rcmotely possible; in this case, pDduction and sales rolume br
2011 could fall to 12,000 units. Ho,v much income (or loss) tom operations would occur if sales \Dlume
hlls to this lelel? flnput the amount as positive value. Do nol round intermediate calculations
Omit the '$" dgn in your response.)
ffi$_
Worksheet
Pr*bJem ?1-34 Part 4 Learning Object r{}: 21-P1 Prepsre a flexible budget
and interpret a flr:xible budget performance repor"t.
Problem 21-5A Flexible budget preparation; computatian af mateilals, labar, and overhead wriances: and overhead variance repart L.Q. Pl, P2,
P3, C2
[fhe fallowing intomalian applies b the guestions dlsplayed belowJ
Kwikeee Cornpany set the following standard costs br one unit of its product.
Direct matedals {{3.0 hs. @ $+.o per h.) $ 12.00
Dir€ctlabor(1.5hrs. @$14.0perhr.) 21.0O
Orerhead (1.5 hns. @ $18.50 perhr.) 27.75
Total sfandard cost $ 60.75
The F€detemined o\,ethead rate ($18.50 psr direct labor hour) is basr:d on an expected wlume of 75% of
the factory's capacity of 20,000 units pet month. Fdlowing are the conrpany's budgeted oerhead costs per
month at the 75% le\el-
Owrhead Budget (75% Capacity)
Variable owrhead costs
lndirect materials
lndirect labor
Power
Repairs and maintenance
Total wriable orerhead costs
Fixed o\,erhead costs
Depreciation*buil di ng
Depreciiltion*rn acni n ery
Taxes and insufiance
Supenisrion
Total fixed overhead cost$
Total ow*rcad costs
sto. rrhecl oud. nng ranA hi I I . cory?rntpx
$ 15,000
75,000
15,000
30,000
$ 135,000
24,440
70,ooa
20,000
167,250
?,81,?:50
$ 416,250
7tfi
4f7t13
13,
I
UrJorkshelt
i
*t
I
I
I
t.
I
I
I
I
I
I
I
I{.i
I
I
i
I
....,...)... .."...
I
eeto. nfted u.d.nug ru*,i,, .conr/trm.px
I
I
IiA
The com4nt incuned the fullarrrdng actual costs ufien it operated at
nmffiPrintMerr
6 capcity in fttober,
195,300
443,300
57S,250
of each wriable and fixed cost at
amqunt per unit ansrers to 2
COMPANY
Oterhead Budgets
Ended Oct$er 31
ble Budget
$ 43,250
176,500
17,zffi
34,500
24,OW
94,500
19,000
167,250
Total castls
__ L -__.-
I
I
$ection Brpak
I
1,213,950
Problam 21-5A b le b udget preparatian ;
campufutian af m ials, Iab or, and averhead
yanances,'and o
P3, C2
d van'.
2J21t13t--xaAssig trTerrt Print View1IE;er.docx
2J21t13
t--x
a
Assig t'rTerrt Print View
1I
E;<ercise 15-9 Journal entries for labar L.O. P2
The fulowing infurmation is arailable for Lock-Down Company, whic,h produces special-order security
products and uses a job order cost accounting system.
rn\,entories
A'ril i;o MaY 31
Rawmaterials $41,030 $ 47,000
Goods in process 10,7r:)0 22,000
Finished goods 59,0r:)0 30,600
ActiVties and information for May
Raw materials purchases (paid with cash) 190,000
Factory payroll (paid with cash) 415,000
Factory or,erhead
lndirect materials 12,000
lndirect labor 75,000
Other o\Erhead costs 103,500
Sales (receired in cash) 1,270,000
Predetermined overhead rate based_on direct laborcost 65%
l. Factory payroll costs in cash.
2. Direct labor usage.
3, lndjrecl labor usage.
Prepare joumal entries for the abo\,e e\,ents for the month of May. {Omit ilhe "$" sign in your response.}
E\,ents General Joumal - Debit Credit &
1. Lrt 41g,000
ffi/- 41s,ooo,/
2. ,./
,
ffi,2
3. /'
ffiu'
Vbw l-rnt#l
W*rksfreet
ffxsrs:lse f 5-S Jo*rn*f sr?friss for fafo *{ L.0. F2
2,
Exercise 15-4 Analysis of cost flortvs L.O. C2, P1 , P2, P3
As ofthe end of June, the job cost sheets at Racing Wheels, lnc,, show the following total costs
accumulated on three custom jobs.
Job 102 Job 103 Job 1D4
Direct materials $ 31,000 $ 65,000 $ 49,000
Direct labor 14,000 25,400 45,000
Orcrhead 6,580 11,938 21,'150
Job 1O2 was started in production in May and the following costs were assigned to it in May: direct
materials, $11,000; direct labor, $3,300; and ovrefiead, $1,551. Jobs 103 and 1M are started in June.
O\,erhead cost is applied with a predetermined late based on direct larbor cost. Jobs 1O2 and 1OB are
fnished in June, and Job 104 is expected to be finished in July. No rar,y materials are used indirectly in
June. Using this information, ansu/er the ficllot'ving questions. {Assum,: this company's predetermined
o\,erhead rate did not change across these months).
1. What is the cost of the raw materials requisitioned in June foreach r:f the three jobs? {Omit the ..$',
sign in your response.)
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Job 102 $
Job 103 $
Job 104 $
2. How much direct labor cost is incuned during June for each of the three jobs? (Omit the "S.' sign in
your response")
J&1O2 $
Job 103 $
Job 1O4 $
3. what predetermined or,erhead rate is used during June? {omit the "g1," sign in your response.)
Predetermined o\erhead rate %
4. How much total cost is transfuned to finished goods during Junre? {Omit the ',$* sign in your
response.)
Total transfened cost $
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€xercr.se 1545 Arnrhead rate calculation, allocation, and anat' is L.0. ps
Red Wing Company applies factory or,erhead based on direct labor (:osts- The company incuned the
f.
3t3113Exercise 1 6-15 Completing a process cost summary L..docx
3t3113
Exercise 1 6-15 Completing a process cost summary L.O. C3
The following partially completed process cost summary describes the May production activities of Raman
Company. lts production output is sent to its warehouse for shippinll.
Er;uiwlent units of production
Units ttra,nsfened out
Units cif r::nding goods in process
Equiwllernt units of production
Costs per EUP
Costs ofllleginning goods in process
Costs inin;uned this period
Total c01il;1;s $908,800
Units ir:r Jireginning goods in process 7,0A0
Units slti:rrl.ed this period 135,000
Units cr)rnpleted and transfened out 122,000
Units in r:lnding goods in process 20,000
Prepare ilr:; process cost summary using the weighted-arerage 'n,ethod. {ffi*u*"rd ysss"
#ffis\tr*r{;; llc$ * d**$stt*$ p$mcex *maf m*msid*r the ss$T* I*"r tF ie *t*"ser *m$*u$at$*ns"
*nsn&r#ils li:*' the rte*r*S **$$*r #r*']sqJ$'!t. #sx'*$t the o*$*n s*gffi irx ymu r respffiffis#.]
Direct
Materials
1 22,000
20:000
--::::::
Direct
Materials
$ 35,000
873,900
Direct F:tactory
Labor ()'verhead
122,000 1,22,000
]orooo ]o':oo
132,000 1 ,32,000
Direct l:iactory
Labor (lvrerhead
$ 1,600 {; 3,200
1041000 308,000
$105,600 {,211,200
*qls* g*wr ffi{-$F
ffi,e***nd qlth**n
RAMAN COMPANY
Process Cost Summary
For Month Ended May 31
to ProductionCosts Ch
,-t- L-- -E r .
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Total cori;1l,s to account for
Units to account for
Units s;tmfted this period +
nt
tinnin,* qoods in orocess
Total unil,s to account for
E,quiralent Units of Production (EUP)
Units c;ornpleted and transfened out T
l u"itr ,;; ii
Equivaft,:nirl, units of production
Cost per EUP
lc"rts ;;i,"i
f c"qL-_iil,
Total cosrt$
lEqri*il1|
Cost peir lEiiUP
i:lg,800
1)rl15r8oo
.,^.'.:."1.'?:::o:,
Unit co::,t information
135,00:|
7,00r.I
Units accounted for
Compteted & transfened out z r
Endina qoods in process i ''
1 22,000
20,000
Direct Materia s
Total units accounted for
Direct Labor Factory Orcrhead
Direct Material:rs
$
Factory Owrhead
$
Cost assignment and reconciliation
per EUP
Direct Labor
per EUP per EUP
1t11
uosts relnfi'Tereo oul
Factory errre*r€?d f
Direct niaterials r
Direct latNrr !r
3lsl13 Assigrrrent PrintMew
Total trant'i'lbned out
Costs of endino ooods in orocess
(Click to s,elect) ?
Direct rnaterials ?
Factorl' rll'v{grhead s
Total enrlinrg goods in process
Total costs; accounted for
Y$:nrffi.
llllorkshr::r:r1l;
Fxercise :tti-f 5 Cornplefirig a prCIsess cssf s{Jrnff?ary
r.o. c3
Exercise 't6-4 Recording overhead casts L.O. P3
Prepare joumal entries to record the following production acti\,ities.
l. Paid civerhead costs (otherthan indirect materials and indirect labor) of $23,000. {Omit the "$" sign in
your rcsponse,)
2.
General Joumal
trIII
tF
General Journal
EPl:r
ti
.;
Vierar-.flint #1
Worksh,Hret
Debit Credit
23,004
2. Used $58,000 of direct laborin production. Applied o\erhead at ti5% of direct laborcosts. {Omitthe "$"
sign in your re.
Risk Analysis and Project Evaluation/Abshor.Marantika/Gita Mutiara Ovelia/3-3
1. Risk analysis is important for project evaluation because project cash flows are risky and may differ from estimates, and forecasts are made by humans who can be optimistic.
2. Sensitivity analysis evaluates the effect of each value driver on NPV and identifies the most impactful variable. Scenario analysis considers simultaneous changes to multiple drivers. Simulation generates thousands of value combinations to model outcomes.
3. Break-even analyses determine the sales or output level needed to cover costs, including accounting, cash, and NPV break-even points.
Cost of production
Marginal cost is the increase in total cost from producing one more unit of output. It is usually rising as quantity increases due to diminishing marginal productivity. Average total cost is total cost divided by quantity and is typically U-shaped as initially fixed costs are spread over more units but variable costs eventually increase faster than output. Understanding costs like marginal, average, fixed and variable helps firms determine optimal production levels to maximize profits.
Units 2&3 prod. & cost functions
The document discusses various factors of production including land, labor, capital and entrepreneurship. It then defines different types of costs businesses face such as explicit costs, implicit costs, fixed costs, variable costs, total costs, average costs, marginal costs, accounting profit and economic profit. It provides examples to illustrate the differences between these concepts.
1-Base-CaseTool KitChapter 11112118Note Calculations are automa
1-Base-CaseTool KitChapter 1111/21/18Note: Calculations are automatic, including for tables. This will make the calculations take longer to complete. You can disable automatic calculations for tables by following the steps shown here.Cash Flow Estimation and Risk AnalysisWorksheet 1-Base-CaseThis worksheet contains the base-case model. It calculates an expansion project's cash flows and performance measures using base-case, or most likely, values for the input variables. It also includes the basic analysis but with straight-line depreciation and bonus depreciation.Go to the menu "Files" at the top left of the menu bar.Select "Options" from the items in the first column.This will give you the screen shown below:The second worksheet (2-Sens) extends the basic model to include sensitivity analysis using Data Tables (we include a brief tutorial on the use of Data Tables). Worksheet 2-Sens also illustrates special cases of sensitivity analysis, including breakeven analysis, one-way data tables with multiple outputs, and two-way data tables.Worksheet 3a-Sens extends the basic model to include scenario analysis. Worksheet 3b-ScenMgr shows how to use Excel's Scenario Manager for scenario analysis.Worksheet 4-Sim extends the basic model to include simulation analysis. Worksheet 5-Replmt illustrates the analysis for a proposed cost-reducing replacement investment. Replacement decisions differ from expansion decisions because most of the cash flows are found by subtracting the old project's cash flows from those of the new project to calculate incremental cash flows for use in the analysis.Worksheet 6-DecTree extends the scenario analysis to examine two decision trees in which the decision is made in stages. The first one simply shows the situation where the firm can abandon the project if things are not working out and cash flows are negative. The second one involves a marketing study and a prototype of the final product designed to learn more about demand before deciding to go into full production.Worksheet Appendix 11-A provides depreciation tables as described in Appendix A of the textbook. It also shows examples using straight-line depreciation and bonus depreciation.11-1 Identifying Relevant Cash FlowsA proposal’s relevant project cash flows are the differences between the cash flows the firm will have if it implements the project versus the cash flows it will have if it rejects the project. These are called incremental cash flows.Choose "Formulas" in the first column.11-2 Analysis of an Expansion ProjectThis will give you the screen shown below.The figure below shows the inputs and key results of Project L (one of the projects whose cash flows are used in the previous chapter); the actual analysis is conducted further below in the worksheet. The values in the Inputs section are linked to the model, as are the values shown in Key Results. If you change any of the values in the Input Section, the model recalculate almost instantly, causing ch ...
1-Base-CaseTool KitChapter 11112118Note Calculations are automa
1-Base-CaseTool KitChapter 1111/21/18Note: Calculations are automatic, including for tables. This will make the calculations take longer to complete. You can disable automatic calculations for tables by following the steps shown here.Cash Flow Estimation and Risk AnalysisWorksheet 1-Base-CaseThis worksheet contains the base-case model. It calculates an expansion project's cash flows and performance measures using base-case, or most likely, values for the input variables. It also includes the basic analysis but with straight-line depreciation and bonus depreciation.Go to the menu "Files" at the top left of the menu bar.Select "Options" from the items in the first column.This will give you the screen shown below:The second worksheet (2-Sens) extends the basic model to include sensitivity analysis using Data Tables (we include a brief tutorial on the use of Data Tables). Worksheet 2-Sens also illustrates special cases of sensitivity analysis, including breakeven analysis, one-way data tables with multiple outputs, and two-way data tables.Worksheet 3a-Sens extends the basic model to include scenario analysis. Worksheet 3b-ScenMgr shows how to use Excel's Scenario Manager for scenario analysis.Worksheet 4-Sim extends the basic model to include simulation analysis. Worksheet 5-Replmt illustrates the analysis for a proposed cost-reducing replacement investment. Replacement decisions differ from expansion decisions because most of the cash flows are found by subtracting the old project's cash flows from those of the new project to calculate incremental cash flows for use in the analysis.Worksheet 6-DecTree extends the scenario analysis to examine two decision trees in which the decision is made in stages. The first one simply shows the situation where the firm can abandon the project if things are not working out and cash flows are negative. The second one involves a marketing study and a prototype of the final product designed to learn more about demand before deciding to go into full production.Worksheet Appendix 11-A provides depreciation tables as described in Appendix A of the textbook. It also shows examples using straight-line depreciation and bonus depreciation.11-1 Identifying Relevant Cash FlowsA proposal’s relevant project cash flows are the differences between the cash flows the firm will have if it implements the project versus the cash flows it will have if it rejects the project. These are called incremental cash flows.Choose "Formulas" in the first column.11-2 Analysis of an Expansion ProjectThis will give you the screen shown below.The figure below shows the inputs and key results of Project L (one of the projects whose cash flows are used in the previous chapter); the actual analysis is conducted further below in the worksheet. The values in the Inputs section are linked to the model, as are the values shown in Key Results. If you change any of the values in the Input Section, the model recalculate almost instantly, causing ch ...
221t13Assi g nrrent Print Vieryv1.Exercise 15-9.docx
This document provides information about production costs and inventory for Lock-Down Company for April and May. It includes beginning and ending inventory amounts, raw material purchases, factory payroll costs, factory overhead costs, sales, and a predetermined overhead rate. Journal entries are required for factory payroll costs, direct labor usage, and indirect labor usage for May.
2t5h32.a na l),s is.Exercise 13-4 Determination af.docx
2t5h3
2.
a na l),s is.
Exercise 13-4 Determination af income effects from common-size and trend percents L.O. P1 , P2
Common+ize and lrend percents for Aziz Company's sales, cost of goods sold, and expenses fidlow.
Sales
Cost of gmds sold
Total expenses
9:'T::"11: l:T:"1:
2012 2011 2010
100.0% 100.0% 100.0%
62.6 61.1 58.3
14.4 13.9 14.2
l'"::l.'::1"::ll:
20'.t2 2011 20'10
104.8% 103.6% 100.0%
102.4 108.5 100.0
106.4 10't.4 100.0
Determine net income as a percent of sales for the folloiving years. {Round your intermediate
calculations to J decimal place and final ansvvers to 2 decimal places, Omit the "7o" sign in your
response.)
Years
2010
20'11
2012
Should the net income increased, decreased, or remained unchanged in this three'year period.
'| Net income decreased
'... Remained unchanged
. Net income increased
Workshaet
Net incorne
o/o
Yo
lo
At December 31
Assets
Cash
Accounts recei\€ble, net
Merchandise inentory
Prepaid expenses
Plant assets, net
Total assets
Liabilities and Equity
Accounts payable
LongFterm notes payable secured by
mortgages on plant assets
Common stock, $10 par \alue
Retained eamings
Total liabilities and equity
Express the balance sheets in
round your final an$/ars to 1 deci
Cash
Accounts receivable, net
Merchandise inv-.ntory
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2011 2010
$ 35,079 $ 35,838
58,408 47,306
79,U4 51,4U
8.761 3,982
243,920 223,470
$ 425,712 $362,000
,733 $ 71,945
97,914
163,500
92,353
place. Omit tlre "Yo" sign in your
Sanderson Company
Compaative Balance Sheels
December 31, 2O1O - 20'12
2012
percents. {Do not round i ate calculations and
6.O Yo
'16.s
21.9
$ 46,s50
79,202
163,500
72:s4::
$362,000
2011
8.2 %
13.7
18.7
2010
.9.9 To
13.1
14.2
217
215113 Assignnrent PrintMar
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9. 1o.oo points
Problem 13-34 Transactions, vwrking capital, and liquidity ratios L.O. P3
Park Corporation began the month of May with $800,000 of cunent assets, a cunent ratio of2.50:1, and an
aci+test ratio of 1.70:1. During the month, it completed the following transactions (the company uses a
perpetual in\entory system).
May 2 Purchased $60,000 ofmerchandise inrentory on credit.
8 Sold merchandise in\,entory that cost $65,000 for $125,000 cash.
10 Collected $26,000 cash on an account recei\Eble.
15 Paid $23,500 cash to settle an account payable.
17 Wrote ofi a $5,000 bad debt against the Allowance for Ooubtful Accounts account.
22 Declared a $1 per share cash diridend on its 60,000 shares ofoutstanding common stock.
26 Paid the diVdend declared on May 22.
27 Bonowed $100,000 cash by giving the bank a 30day, 10% note.
28 Bonowed $125,000 cash by signing a long-term secured note.
29 Used the $225,000 cash proceeds ftom the notes to buy new machinery.
Required:
Prepare a table showing Park's (1) cunent ratio, (2) acid-test ratio, and (3) working capital, after each
transaction. (Do not round intermediate calculations, Round your ratios .
Managerial Accounting Mid-term Cheat Sheet
Alpha Manufacturing sells shipping containers and is operating near capacity. It has been approached by a new customer wanting to order 1,000 units at $65 per unit, which would require giving up sales of 600 current units at $75 per unit. Accepting the new order would increase Alpha's profits by $6,000. If the special order price was $50 per unit instead, Alpha's profits would decrease by $9,000.
Break even analysis
Break-even analysis examines the costs and revenues of a product to determine the quantity that needs to be sold to break even. It can be used to compare different production options and determine the best scenario. The analysis involves calculating fixed and variable costs to find the break-even point and profit levels using algebraic equations or graphical displays. It is an important tool for deciding whether a product or production method will be cost effective.
295203943-Ch-13-Leverage-and-Capital-Structure-Answers.pdf
This pdf is based on financial management chapter 13 leverage
Economics 512 Homework IV (25 Points) Fall 2016 Do Pro.docx
Economics 512
Homework IV (25 Points)
Fall 2016
Do Problems 1, 2, 3, Below and 7-4, 7-10, 7-11, 9.3, 6-7, and Risk Analysis Questions
#3,5 and 8.
1. You make decorative stones for landscaping. A ton of coarse stones requires 2 hours
of crushing, 5 hours of sifting, and 8 hours of drying. A ton of fine stones requires 6
hours of crushing, 3 hours of sifting, and 2 hours of drying. The coarse stones sell for
$400 per ton. The fine stones sell for $800 per ton. In a work week your plant is capable
of 36 hours of crushing, 30 hours of sifting, and 40 hours of drying.
Use the graphical method first, to answer a. below. Then use your spreadsheet to verify
your answer and get the numbers you need for b. and c. For full credit for your graph,
draw the constraints and at least one iso-revenue line. Draw a circle or an arrow to
indicate the optimal point.
Determine:
a. How much of each kind of stones you should make to maximize your revenue.
b. How much revenue you'll make at the maximum.
c. How much it would be worth to you to get another hour of crushing time, sifting time,
or drying time.
2. You make three kinds of computers: Cheap, Good, and Deluxe. These sell for $1500,
$2000, and $2800. The Cheap model requires 3 hours for circuit board installation and 1
hour to fit the peripheral equipment. The Good model requires 1 hour for circuit boards
and 5 hours for peripherals. The deluxe model requires 3 hours for circuit boards and 2
hours for peripherals. You have 120 hours available for circuit board work and 60 hours
for fitting peripherals. Determine:
a. How much of each kind of computers you should make to maximize your revenue.
b. How much revenue you'll make at the maximum.
c. How much it would be worth to you to get another hour of circuit board assembly time
or peripheral fitting time.
This time you'll have to rely on your spreadsheet rather than the graph method. Why?
fr~cLJ c+f;"c-~ eD~-\- (Y\k{(IV'(-ZI~') 6\~+·~ e~.,-~
.......
Class A Class A Class A Class B Class B Beef Stocker
cotton milo wheat milo wheat cows steers
Units (acre) (acre) (acre) (acre) (acre) (head) (head)
Gross Margin $/UDlt S150 S100 $115 $85 $70 $205 $70 MAX
Class A land acre 1 1 1 0 0 0 0 LE
Class Bland acre 0 0 0 1 1 05 0 LE
Pasture acre 0 0 0 0 0 6 3 LE
Labor hour 4 3 2.5 3 25 6 1 LE
Rotation LimIt acre 1 0 0 0 0 0 0 LE
291
(c) lOx + 5y :::; 50
2y:::; 15
Jx:::; 9
x~O
v>O
(d) x + y:::; 40
2x + y:::; 60
Jx + Jy _ 60
x 0
y~O
7-2. Graph the fe~~sihle region defined h)' the following set ot Inequalities:
x + y.s; 40
2x + 4y :::; 100
3y .s; 60
x ~ 0
y~O
Using a graphic approach. determine thar poinr in the feasihle region (i.e.,
the values ot x and y) that minimizes e:\(h of the following ohtective
functions:
(<I) , x 3y
(b) z = 6x + 4y
7-3. Given the following linear progr,lm,
maximize n = 4Q .• + JQB
suhjeu to the followlIlg machine-time constraints:
Q" + 2QB .s;100
2Q" + ...
3117t13 A;signment Print ViewEsercise 17-1 4 Activity-bas.docx
Northwest Company produces two types of glass shelving. It collected data on overhead costs, quantities produced, and average costs per foot for each product. The controller wants to apply activity-based costing to allocate overhead costs and see if average costs per foot would change significantly. Additional information was collected on overhead cost categories, cost drivers for each category, and usage of each driver by the two product lines.
ACC 3400 – FINAL PROJECT Spring 2012Due May 4, 2012 1130pm.docx
ACC 3400 – FINAL PROJECT
Spring 2012
Due: May 4, 2012 11:30pm
Objectives:
1.
Apply accounting manufacturing concepts to an actual product to solidify the learning process.
2.
Learn how all the numbers fit together.
3.
Develop decision making analysis techniques.
Manufacturing Questions Instructions:
1. This project should stand by itself. Include the questions with your submission--not just the answers. Identify all numbers. Points will be deducted if I can't understand what you are answering.
2. You may use Excel to complete tables and/or answer questions. Just make sure you label your work and turn the Excel file in.
Your information:
1. Your company produces a basic potato chip. There are three main processes used in the chips. The first process washes and peels the potatoes. The second process slices and fries the potatoes. The third process seasons and packages the chips. The potato chips are sold in 12 oz bags (1 bag is a unit)
2. Information on the direct materials is listed in table 1. Consider this information the standard.
3. Direct labor information given in Table 2. Consider this information the standard.
4. Annual overhead information is given in Table 3. Overhead is allocated based on direct labor hours. Estimated annual direct labor hours are 12,500. Calculate a predetermined OH rate (round to two decimal places if needed). Use this rate when you need to apply OH.
5. Table 4 gives you the information for the last two months on the overhead cost. Use this information to determine the fixed and variable portions of the cost. (You will need this information to complete Table 5). Machine hours have been determined as the best cost driver for separating mixed cost into their fixed and variable portions. It takes approximately 12 minutes of total machine time for each bag of chips (or 1/5 a machine hour per bag of chips).
6. Table 5 is where you will list all your production cost, separated into their fixed and variable components.
7. Cost-Volume-Profit (CVP) Relationships
a. Selling Price: You sell a bag of chips for $4.00
b. Breakeven point: Calculate the breakeven point.
Be sure to include the fixed component of mixed cost in your fixed costs and the variable component in the
variable cost. Show your breakeven in Sales units and in Sales Dollars
c. Profit Planning: Determine the number of units you must sell to make an annual pre-tax profit using 3 assumptions concerning your net income (profit), both in sales units and sales dollars.
i. Aggressive Profit ($100,000)
ii. Conservative Profit ($25,000)
iii. Average Profit ($60,450)
8. Budgeting:
a. Create a sales budget using the information for earning an average profit for the year. You will break the budget down into the four quarters for the year. (Sales tend to be consistent each quarter, you can only sale a whole unit so round-up if necessary) Use table 6 to complete the sales budget.
b. Create a production budget for each quarter of.
101019, 1026 PMProblem 9-3Page 1 of 2httpsedugen.wil.docx
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ACC304011VA016-1198-001: Intermediate Accounting II / HOMEWORK - CHAPTER 09 - ACC304
*Problem 9-3
Bridgeport Company determined its ending inventory at cost and at LCNRV at December 31, 2017, December
31, 2018, and December 31, 2019, as shown below.
Cost NRV
12/31/17 $650,200 $650,200
12/31/18 778,000 705,000
12/31/19 958,800 878,200
Prepare the journal entries required at December 31, 2018, and at December 31, 2019, assuming that a
perpetual inventory system and the cost-of-goods-sold method of adjusting to LCNRV is used of an allowance
account. (Credit account titles are automatically indented when amount is entered. Do not indent
manually. If no entry is required, select "No entry" for the account titles and enter 0 for the
amounts.)
Date Account Titles and Explanation Debit Credit
12/31/18
12/31/19
Prepare the journal entries required at December 31, 2018, and at December 31, 2019, assuming that a
perpetual inventory is recorded at cost and reduced to LCNRV using an allowance account under the loss
method. (Credit account titles are automatically indented when amount is entered. Do not indent
manually. If no entry is required, select "No entry" for the account titles and enter 0 for the
amounts.)
Date Account Titles and Explanation Debit Credit
12/31/18
12/31/19
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Copyright © 2000-2019 by John Wiley & Sons, Inc. or related companies. All rights reserved.
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ACC304011VA016-1198-001: Intermediate Accounting II / HOMEWORK - CHAPTER 08 - ACC304
*Problem 8-3 (Part Level Submission)
Some of the transactions of Bridgeport Company during August are listed below. Bridgeport uses the periodic
inventory method.
August 10 Purchased merchandise on account, $13,000, terms 2/10, n/30.
13 Returned part of the purchase of August 10, $1,300, and received credit on account.
15 Purchased merchandise on account, $17,800, terms 1/10, n/60.
25 Purchased merchandise on account, $21,900, terms 2/10, n/30.
28 Paid invoice of August 15 in full.
*(a1)
Assuming that purchases are recorded at gross amounts and that discounts are to be recorded when taken:
Prepare general journal entries to record the transactions. (If no entry is required, select "No entry" for
the account titles and enter 0 for the amounts. Credit account titles are automatically indented when
amount is entered. Do not indent manually.)
Date Account Titles and Explanation Debit Credit
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Break Even Analysis
The document discusses break-even analysis for a college starting a new environmental science program. It provides information on startup costs, tuition fees, administrative costs charged per student, and asks questions to calculate:
1) The number of students needed to break even in the first year
2) The profit if they enroll 75 students at the original tuition rate
3) Whether they should increase tuition which would reduce enrollment
Chap009
This document discusses criteria for properly identifying and calculating cash flows for valuation using discounted cash flow analysis. It emphasizes that cash flows, not accounting income, should be used. An example compares NPV using cash flows versus accounting income to show the difference. The document also discusses factors like incremental cash flows, sunk costs, opportunity costs, working capital, inflation, and methods for calculating total cash flow from capital investments, working capital, and operations.
J)o aUtuxoa- q,rr{fAsl4 #S-CHAPTER 12 Spending by lndivi.docx
'J)o aUtuxoa-/ q,rr"*{fAsl4 #S-
CHAPTER 12 Spending by lndividuals, Firms, and Governments on Real Goods and Services 359 f-,LI
Given the following variables in the open econ-
omy aggregate expenditure model, autonomous
consumption (Co) * 2A0, autonomous invest-
ment (16) = 200, government spending (Gd = 100,
export spending (Xo) = 100, autonomous import
spending (Mil = 100, taxes (Tp) = 0, marginal pro.
penstty to consume (cJ = 0.8, marginal propen-
sity to invest (iJ = 0"1, and marginal propensity
to import @nt) = 0-15,
a Calculate the equilibrium level of income for the
open economy aggregate expenditure model.
b. If there is an increase in autonomous import
expenditure from 100 to 200 resulting from arr
increase in the currency exchange rate, calcu-
late the new equilibrium level of income and
the value of the multiplier.
c. Compared with the original equilibrium in part
a, if the goyernrnent decides to impose taxes
{Tp) of 100, ca}culate the new equilibrium level
of income.
ffi
Application Questions
1. [Jse the aggregate expenditure model developed in
this chapter to explain the following statements:
a Coming amid continued turmoil in the finan-
cial and credit markets, the report sent stocks
lower, with the Dow Jones Industrial Average
fatling 146.70 points F?idayto close at 11,899.69.
b. Administration offlcials said they were confi-
dent conditions would improve as tax rebates
that are part of the recent $152 billion economic-
stimulus package begin to reach consumers.
c. The Fed is expected to cut interest rates again
to prop up the economy.
2. Redraw Figures l2.11aand 12.11b to illustrate the
effects on the resulting equilitrrium level of income
trom ea,ch of the following changes:
a A greater sensitivity of interest-related con-
sumption and investment expenditure to
changes in the interest rate.
b. A larger multiplier in the aggregate expenditure
model.
Hint: Remember that consumption has an auton-
omous component and is a firnction of dispos-
able income, Iz4, where Ya= Y - Tp.
the consumption ion is given by C = 800 + 0.8
{Y - T1), that nt (1) equals 200,
and that government (G) and taxes (7p)
or
export spending.
a. Calculate the equilibrium lncome.
b. If government purchases crease by 100
(all else held constant), the new equi-
librium level of ue of the
multiplier.
c. Compared with
government nditure (G) and Qp)
so that the government budget
remalns anced, does the equilibrium level
remain unchanged? Explain your
"r'';+
3. Go to the Web site of the Conference Board
(www.conference-board.org) and find the latest
release of the Consumer Confidence Index. I{ow
has the index changed since its last release?
What is the expected impact of this change on
the economy?
4. A number of articles in the Watl Street Jou,mraL
reported that the strong dollar, combined with
the recession of 2001, fbrced many U.S. manu-
facturers to develop better methods to produce
and sell their products. Usc the discussion of the
nlacr ...
EGT267 Programming for Engineering Applications Spring 2020 .docx
EGT267 Programming for Engineering Applications Spring 2020
1
EGT 267 HW-1 (Due on February 20 in the class)
PROGRAMMIING ENGINEERING PROBLEMS
Problem 1: (Conversions) This problem involves converting a value in one unit to a value in
another unit. The program should prompt the user for a value in the specified units and then print
the converted value, along with the new units.
(1) Write a program to convert pounds to kilograms. (Recall that 1 kg = 2.205 lb). The pound
value you input/test is 159 lb.
Problem 2: (Areas and Volumes) This problem involves computing an area or a volume using
input from the user. The program should include a prompt to the user to enter the variables needed.
(1) Write a program to compute the area of a triangle with base b and height h. (Recall that
Aerea = ½* (b * h). ) The b and h values are 1.8 and 6.7 meters, respectively.
Problem 3: (Wind Tunnels) A wind tunnel is a test chamber built to generate different wind
speeds, or Mach numbers (which is the wind speed divided by the speed of sound). Accurate scale
models of aircraft can be mounted on force-measuring supports in the test chamber, and then
measurements of the forces on the model can be made at many different wind speeds and angles.
At the end of an extended wind tunnel test, many sets of data have been collected and can be used
to determine the coefficient of lift, drag, and other aerodynamic performance characteristics of the
new aircraft at its various operational speeds and positions. Data collected from a wind tunnel test
are listed in the following table:
EGT267 Programming for Engineering Applications Spring 2020
2
Assume that we would like to use linear interpolation to determine the coefficient of lift for
additional flight-path angles that are between -4 degrees and 21 degrees (Let’s estimate the
coefficient of lift @ 9 flight-path angle degrees). Write a program that allows the user to enter the
data for two points and a flight-path angle between those points. The program should then compute
the corresponding coefficient of lift.
Homework requirements:
please take two screenshots (one screen shot is for your code; the other is for the results), copy &
past them into your homework, and then submit a hard copy.
Sheet1MAC 7200, CASE STUDY WEEK 61) BREAK EVEN POINTA) IN UNITSSales Revenue16.00 Variable Materials3.00 Variable Labor1.00 Variable Overhead3.50 Variable Marketing Costs1.50Total Variable Costs:9.00CONTRIBUTION MARGIN PER UNIT7.0044%Fixed overhead4.00Fixed Marketing costs2.00Total Fixed Costs6.00BREAK EVEN POINT IN UNITS = FIXED COSTS / CONTRIBUTION MARGIN PER UNITEQUATION16N - 9N - 90,000 = 0Fixed Costs:90,000.007N = 90000CONTRIBUTION MARGIN PER UNIT7.00BREAK EVEN POINT IN UNITS12,857N=B) BREAK EVEN IN DOLLARSUNITS BREAKEVEN12,857SALES PRICES$ 16.00BREAK EVEN IN DOLLARS$ 205,712.00Combined2. SPECIAL ORDER ANALYSISremainder of ca ...
Group Presentation Once during the quarter, each student will.docx
Group Presentation
: Once during the quarter, each student will prepare a brief presentation on a specific neighborhood, a racial or cultural group, or a historical event, migration or shift in the urban landscape,
related to the themes for that week
. Students will select preferred weeks in advance and be scheduled by Week 2 as best as your professor can allow. The presentation is open in form and format but should be 20 minutes in duration, consist mostly of your own original words and discussion, but involve some form of visual, quotes, or data, and represent some amount of additional research beyond the readings for that week, and include 5 or more questions for discussion to be presented to the class. Your group grade will reflect an average of 4 grades in content, delivery, relevance and engagement with the class in discussion.
.
Group Presentation Outline•Slide 1 Title slide•.docx
Group Presentation Outline
•
Slide 1: Title slide
•
This contains your topic title, your names, and the course.
•
Slide 2: Introduction slide
•
Remember that you are presenting this information to others. Acknowledge the audience, and mention the purpose of the
presentation.
•
This slide should contain at least 50–100 words of speaker notes.
•
Slides 3–10 (or more): Content slides
•
Describe the topic and structure
•
Outline and discuss the issues/components each separately
•
Discuss theories, laws, policies, and other labor relations related topics
•
Provide support for your perspective and analysis
•
Lessons learned documented, what you have learned
•
Conclusion
•
The slides should each contain at least
50–100 words of speaker notes.
•
Final slide(s): Reference slide(s)
•
List your references according to the APA sty
.
Group PortionAs a group, discuss and develop a paper of 10 p.docx
Group Portion
As a group, discuss and develop a paper of 10 pages that addresses the following questions. Work together to determine who will complete each section:
Who will comprise your planning committee? Explain.
Identify public- and private-sector partner agencies and elected officials (if any) that should serve on the planning committee.
What are the component parts of the plan (be specific and detailed)? Explain.
What participating agencies may be more or less involved in which parts of the plan development? Explain.
Are there subject matter experts (SMEs) or other entities that should be involved in any one specific area of the plan development? Explain.
Based upon the emergency management concept of incident management that includes the phases of preparedness and mitigation, response, and recovery, identify the actions that will need to be taken in each phase as they relate to the hazard you have selected.
Identify the major challenges that the community and responders will encounter when responding to the hazard.
What solutions exist (e.g., mutual aid, contract services) to overcome those challenges? Explain in detail.
What should be the short- and long-term recovery goals of the community following this event’s occurrence?
Be sure to reference all sources using APA style.
Please add your file.
Individual Portion
Develop a PowerPoint presentation of 6–7 slides that provides details about your plan.
Include speaker notes of 200–300 words that will be used when presenting the plan to your superiors.
.
Group Behavior in OrganizationsAt an organizational level,.docx
Group Behavior in Organizations
At an organizational level, group behavior is necessary for continued functioning of the
organization. Within an organization, there are established rules, procedures, and processes
developed that define how an organization operates. In addition, there are systems in place
to reward behaviors of those who effectively participate in the organization's operations.
Besides, there are also systems that define consequences that can take place in case
individuals behave outside the accepted practices of the organization. What develops out of
this is an employee's attachment to the organization based on common beliefs, values, and
traditions. The shared attachment and even the commitment to common beliefs, values, and
traditions make up an organization's culture (Helms & Stern, 2001; Lok & Crawford, 2001).
What Is Organization Culture?
Sheard and Kakabadse (2002) explained organizational culture in terms of solidarity and
sociability. Solidarity, in this case, referred to a group's willingness to pursue and maintain
conformity in shared objectives, processes, and systems. Sociability referred to a group's
sense of belongingness by its members and level of camaraderie.
They also mentioned there might be differences between hierarchies or levels within an
organization's culture. Based on the solidarity and sociability of each, upper management
might differ from the decisions made by middle management and line staff. These differences
might also occur between functional departments and, in larger organizations, between
geographically distinct sections of the organization.
What Sheard and Kakabadse wanted to emphasize through this discussion was there might
be distinct subcultures within an organization's culture.
According to De Long and Fahey (2000), "Subcultures consist of distinct sets of values,
norms, and practices exhibited by specific groups or units in an organization." Subcultures
may be readily observed in larger, more bureaucratic organizations or organizations having
well-established departments with employees that have highly specialized or possessing
unique skills.
De Long, D., & Fahey, L. (2000). Diagnosing cultural barriers to knowledge management. The
Academy of Management Executive, 14(4), 113–127.
Helms, M., & Stern, R. (2001). Exploring the factors that influence employees 'perceptions of
their organization's culture. Journal of Management in Medicine, 15(6), 415–429.
Lok, P., & Crawford, J. (2001). Antecedents of organizational commitment and the mediating
role of job satisfaction. Journal of Managerial Psychology, 16(8), 594–613.
Sheard, A., & Kakabadse, A. (2002). Key roles of the leadership landscape. Journal of
Managerial Psychology, 17(1/2), 129–144.
3-17 Kenneth Brown is the principal owner of Brown Oil, Inc. After quitting his university teaching job,
Ken has been able to increase his annual salary by a factor of over 100. At the present time, Ken is
f.
Group assignment Only responsible for writing 275 words on the foll.docx
Group assignment: Only responsible for writing 275 words on the following
Explain immigration and how that is connected.
Identify current and future issues in serving diverse clients and legally protected classes.
GroupgrAssignment content:
Access
the
Prison Rape Elimination Act
website.
Write
a 1,000- to 1,400-word report for an audience of potential new employees in human services in a correctional setting in which you:
Summarize current and future civil rights issues that affect the criminal justice system.
Identify why PREA affects the future of corrections.
Explain immigration and how that is connected.
Identify current and future issues in serving diverse clients and legally protected classes.
Explain options for advocacy.
Identify
boundaries in advocacy for human service workers.
Format
your resources consistent with APA guidelines.
.
Group 2 WG is a 41-year-old female brought herself into the ER la.docx
Group 2: WG is a 41-year-old female brought herself into the ER last night asking to "detox from vodka." She tells you she has a long-standing history of alcohol dependence with multiple relapses. She also reports that she has experienced alcohol withdrawal seizures before. Current CIWA-Ar is 17. She denies any past medical history but lab work indicates hepatic insufficiency (LFTs x3 ULN). All other lab work is normal. She denies taking any medications.
How will you manage this patient’s withdrawal syndrome?
Responses must be a minimum of 200 words, scholarly written, APA7 formatted, and referenced. A minimum of 2 references are required (other than your text). Plagiarism and grammatical errors free.
.
Group 2 Discuss the limitations of treatment for borderline and.docx
Group 2: Discuss the limitations of treatment for borderline and histrionic PD and what can be done from a psychopharmacological perspective.
Post must be a minimum of 200 words, scholarly written, APA formatted, and referenced. A minimum of 2
scholarly
references are required
(other than your text
).
.
Group 3 Discuss the limitations of treatment for antisocial and.docx
Group 3: Discuss the limitations of treatment for antisocial and narcissistic PD and what can be done from a psychopharmacological perspective.
Post your initial response by Wednesday at midnight. Respond to at least one student
with a different assigned DB question
by Sunday at midnight. Both responses must be a minimum of 200 words, scholarly written, APA formatted, and referenced. A minimum of 2
scholarly
references are required
(other than your text
). attached lecture for the theme.
.
Group 1 Describe the differences between Naloxone, Naltrexone, .docx
Group 1: Describe the differences between Naloxone, Naltrexone, and Buprenorphine/Naloxone. Include the properties of each, their classification, mechanism of actions, onset, half-life, and formulations (routes of delivery). Please discuss the implications of differences in the clinical setting (including pre-hospital)
Responses must be a minimum of 200 words, scholarly written, APA7 formatted, and referenced. A minimum of 2 references is required (other than your text). Plagiarism and grammatical errors free.
.
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Similar to 4ftn3 Assignrnent Print MsrExercise ))-1-16 Direet materia.docx
221t13Assi g nrrent Print Vieryv1.Exercise 15-9.docx
This document provides information about production costs and inventory for Lock-Down Company for April and May. It includes beginning and ending inventory amounts, raw material purchases, factory payroll costs, factory overhead costs, sales, and a predetermined overhead rate. Journal entries are required for factory payroll costs, direct labor usage, and indirect labor usage for May.
2t5h32.a na l),s is.Exercise 13-4 Determination af.docx
2t5h3
2.
a na l),s is.
Exercise 13-4 Determination af income effects from common-size and trend percents L.O. P1 , P2
Common+ize and lrend percents for Aziz Company's sales, cost of goods sold, and expenses fidlow.
Sales
Cost of gmds sold
Total expenses
9:'T::"11: l:T:"1:
2012 2011 2010
100.0% 100.0% 100.0%
62.6 61.1 58.3
14.4 13.9 14.2
l'"::l.'::1"::ll:
20'.t2 2011 20'10
104.8% 103.6% 100.0%
102.4 108.5 100.0
106.4 10't.4 100.0
Determine net income as a percent of sales for the folloiving years. {Round your intermediate
calculations to J decimal place and final ansvvers to 2 decimal places, Omit the "7o" sign in your
response.)
Years
2010
20'11
2012
Should the net income increased, decreased, or remained unchanged in this three'year period.
'| Net income decreased
'... Remained unchanged
. Net income increased
Workshaet
Net incorne
o/o
Yo
lo
At December 31
Assets
Cash
Accounts recei\€ble, net
Merchandise inentory
Prepaid expenses
Plant assets, net
Total assets
Liabilities and Equity
Accounts payable
LongFterm notes payable secured by
mortgages on plant assets
Common stock, $10 par \alue
Retained eamings
Total liabilities and equity
Express the balance sheets in
round your final an$/ars to 1 deci
Cash
Accounts receivable, net
Merchandise inv-.ntory
ezto.nheclciJd.nrcg rav*hill.con/hm.tpx
2011 2010
$ 35,079 $ 35,838
58,408 47,306
79,U4 51,4U
8.761 3,982
243,920 223,470
$ 425,712 $362,000
,733 $ 71,945
97,914
163,500
92,353
place. Omit tlre "Yo" sign in your
Sanderson Company
Compaative Balance Sheels
December 31, 2O1O - 20'12
2012
percents. {Do not round i ate calculations and
6.O Yo
'16.s
21.9
$ 46,s50
79,202
163,500
72:s4::
$362,000
2011
8.2 %
13.7
18.7
2010
.9.9 To
13.1
14.2
217
215113 Assignnrent PrintMar
:::J -"9 l' . , -,,,,..:.-, :i j:: ,jls.
9. 1o.oo points
Problem 13-34 Transactions, vwrking capital, and liquidity ratios L.O. P3
Park Corporation began the month of May with $800,000 of cunent assets, a cunent ratio of2.50:1, and an
aci+test ratio of 1.70:1. During the month, it completed the following transactions (the company uses a
perpetual in\entory system).
May 2 Purchased $60,000 ofmerchandise inrentory on credit.
8 Sold merchandise in\,entory that cost $65,000 for $125,000 cash.
10 Collected $26,000 cash on an account recei\Eble.
15 Paid $23,500 cash to settle an account payable.
17 Wrote ofi a $5,000 bad debt against the Allowance for Ooubtful Accounts account.
22 Declared a $1 per share cash diridend on its 60,000 shares ofoutstanding common stock.
26 Paid the diVdend declared on May 22.
27 Bonowed $100,000 cash by giving the bank a 30day, 10% note.
28 Bonowed $125,000 cash by signing a long-term secured note.
29 Used the $225,000 cash proceeds ftom the notes to buy new machinery.
Required:
Prepare a table showing Park's (1) cunent ratio, (2) acid-test ratio, and (3) working capital, after each
transaction. (Do not round intermediate calculations, Round your ratios .
Managerial Accounting Mid-term Cheat Sheet
Alpha Manufacturing sells shipping containers and is operating near capacity. It has been approached by a new customer wanting to order 1,000 units at $65 per unit, which would require giving up sales of 600 current units at $75 per unit. Accepting the new order would increase Alpha's profits by $6,000. If the special order price was $50 per unit instead, Alpha's profits would decrease by $9,000.
Break even analysis
Break-even analysis examines the costs and revenues of a product to determine the quantity that needs to be sold to break even. It can be used to compare different production options and determine the best scenario. The analysis involves calculating fixed and variable costs to find the break-even point and profit levels using algebraic equations or graphical displays. It is an important tool for deciding whether a product or production method will be cost effective.
295203943-Ch-13-Leverage-and-Capital-Structure-Answers.pdf
This pdf is based on financial management chapter 13 leverage
Economics 512 Homework IV (25 Points) Fall 2016 Do Pro.docx
Economics 512
Homework IV (25 Points)
Fall 2016
Do Problems 1, 2, 3, Below and 7-4, 7-10, 7-11, 9.3, 6-7, and Risk Analysis Questions
#3,5 and 8.
1. You make decorative stones for landscaping. A ton of coarse stones requires 2 hours
of crushing, 5 hours of sifting, and 8 hours of drying. A ton of fine stones requires 6
hours of crushing, 3 hours of sifting, and 2 hours of drying. The coarse stones sell for
$400 per ton. The fine stones sell for $800 per ton. In a work week your plant is capable
of 36 hours of crushing, 30 hours of sifting, and 40 hours of drying.
Use the graphical method first, to answer a. below. Then use your spreadsheet to verify
your answer and get the numbers you need for b. and c. For full credit for your graph,
draw the constraints and at least one iso-revenue line. Draw a circle or an arrow to
indicate the optimal point.
Determine:
a. How much of each kind of stones you should make to maximize your revenue.
b. How much revenue you'll make at the maximum.
c. How much it would be worth to you to get another hour of crushing time, sifting time,
or drying time.
2. You make three kinds of computers: Cheap, Good, and Deluxe. These sell for $1500,
$2000, and $2800. The Cheap model requires 3 hours for circuit board installation and 1
hour to fit the peripheral equipment. The Good model requires 1 hour for circuit boards
and 5 hours for peripherals. The deluxe model requires 3 hours for circuit boards and 2
hours for peripherals. You have 120 hours available for circuit board work and 60 hours
for fitting peripherals. Determine:
a. How much of each kind of computers you should make to maximize your revenue.
b. How much revenue you'll make at the maximum.
c. How much it would be worth to you to get another hour of circuit board assembly time
or peripheral fitting time.
This time you'll have to rely on your spreadsheet rather than the graph method. Why?
fr~cLJ c+f;"c-~ eD~-\- (Y\k{(IV'(-ZI~') 6\~+·~ e~.,-~
.......
Class A Class A Class A Class B Class B Beef Stocker
cotton milo wheat milo wheat cows steers
Units (acre) (acre) (acre) (acre) (acre) (head) (head)
Gross Margin $/UDlt S150 S100 $115 $85 $70 $205 $70 MAX
Class A land acre 1 1 1 0 0 0 0 LE
Class Bland acre 0 0 0 1 1 05 0 LE
Pasture acre 0 0 0 0 0 6 3 LE
Labor hour 4 3 2.5 3 25 6 1 LE
Rotation LimIt acre 1 0 0 0 0 0 0 LE
291
(c) lOx + 5y :::; 50
2y:::; 15
Jx:::; 9
x~O
v>O
(d) x + y:::; 40
2x + y:::; 60
Jx + Jy _ 60
x 0
y~O
7-2. Graph the fe~~sihle region defined h)' the following set ot Inequalities:
x + y.s; 40
2x + 4y :::; 100
3y .s; 60
x ~ 0
y~O
Using a graphic approach. determine thar poinr in the feasihle region (i.e.,
the values ot x and y) that minimizes e:\(h of the following ohtective
functions:
(<I) , x 3y
(b) z = 6x + 4y
7-3. Given the following linear progr,lm,
maximize n = 4Q .• + JQB
suhjeu to the followlIlg machine-time constraints:
Q" + 2QB .s;100
2Q" + ...
3117t13 A;signment Print ViewEsercise 17-1 4 Activity-bas.docx
Northwest Company produces two types of glass shelving. It collected data on overhead costs, quantities produced, and average costs per foot for each product. The controller wants to apply activity-based costing to allocate overhead costs and see if average costs per foot would change significantly. Additional information was collected on overhead cost categories, cost drivers for each category, and usage of each driver by the two product lines.
ACC 3400 – FINAL PROJECT Spring 2012Due May 4, 2012 1130pm.docx
ACC 3400 – FINAL PROJECT
Spring 2012
Due: May 4, 2012 11:30pm
Objectives:
1.
Apply accounting manufacturing concepts to an actual product to solidify the learning process.
2.
Learn how all the numbers fit together.
3.
Develop decision making analysis techniques.
Manufacturing Questions Instructions:
1. This project should stand by itself. Include the questions with your submission--not just the answers. Identify all numbers. Points will be deducted if I can't understand what you are answering.
2. You may use Excel to complete tables and/or answer questions. Just make sure you label your work and turn the Excel file in.
Your information:
1. Your company produces a basic potato chip. There are three main processes used in the chips. The first process washes and peels the potatoes. The second process slices and fries the potatoes. The third process seasons and packages the chips. The potato chips are sold in 12 oz bags (1 bag is a unit)
2. Information on the direct materials is listed in table 1. Consider this information the standard.
3. Direct labor information given in Table 2. Consider this information the standard.
4. Annual overhead information is given in Table 3. Overhead is allocated based on direct labor hours. Estimated annual direct labor hours are 12,500. Calculate a predetermined OH rate (round to two decimal places if needed). Use this rate when you need to apply OH.
5. Table 4 gives you the information for the last two months on the overhead cost. Use this information to determine the fixed and variable portions of the cost. (You will need this information to complete Table 5). Machine hours have been determined as the best cost driver for separating mixed cost into their fixed and variable portions. It takes approximately 12 minutes of total machine time for each bag of chips (or 1/5 a machine hour per bag of chips).
6. Table 5 is where you will list all your production cost, separated into their fixed and variable components.
7. Cost-Volume-Profit (CVP) Relationships
a. Selling Price: You sell a bag of chips for $4.00
b. Breakeven point: Calculate the breakeven point.
Be sure to include the fixed component of mixed cost in your fixed costs and the variable component in the
variable cost. Show your breakeven in Sales units and in Sales Dollars
c. Profit Planning: Determine the number of units you must sell to make an annual pre-tax profit using 3 assumptions concerning your net income (profit), both in sales units and sales dollars.
i. Aggressive Profit ($100,000)
ii. Conservative Profit ($25,000)
iii. Average Profit ($60,450)
8. Budgeting:
a. Create a sales budget using the information for earning an average profit for the year. You will break the budget down into the four quarters for the year. (Sales tend to be consistent each quarter, you can only sale a whole unit so round-up if necessary) Use table 6 to complete the sales budget.
b. Create a production budget for each quarter of.
101019, 1026 PMProblem 9-3Page 1 of 2httpsedugen.wil.docx
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ACC304011VA016-1198-001: Intermediate Accounting II / HOMEWORK - CHAPTER 09 - ACC304
*Problem 9-3
Bridgeport Company determined its ending inventory at cost and at LCNRV at December 31, 2017, December
31, 2018, and December 31, 2019, as shown below.
Cost NRV
12/31/17 $650,200 $650,200
12/31/18 778,000 705,000
12/31/19 958,800 878,200
Prepare the journal entries required at December 31, 2018, and at December 31, 2019, assuming that a
perpetual inventory system and the cost-of-goods-sold method of adjusting to LCNRV is used of an allowance
account. (Credit account titles are automatically indented when amount is entered. Do not indent
manually. If no entry is required, select "No entry" for the account titles and enter 0 for the
amounts.)
Date Account Titles and Explanation Debit Credit
12/31/18
12/31/19
Prepare the journal entries required at December 31, 2018, and at December 31, 2019, assuming that a
perpetual inventory is recorded at cost and reduced to LCNRV using an allowance account under the loss
method. (Credit account titles are automatically indented when amount is entered. Do not indent
manually. If no entry is required, select "No entry" for the account titles and enter 0 for the
amounts.)
Date Account Titles and Explanation Debit Credit
12/31/18
12/31/19
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Copyright © 2000-2019 by John Wiley & Sons, Inc. or related companies. All rights reserved.
10/10/19, 10'23 PMProblem 8-3 (Part Level Submission)
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ACC304011VA016-1198-001: Intermediate Accounting II / HOMEWORK - CHAPTER 08 - ACC304
*Problem 8-3 (Part Level Submission)
Some of the transactions of Bridgeport Company during August are listed below. Bridgeport uses the periodic
inventory method.
August 10 Purchased merchandise on account, $13,000, terms 2/10, n/30.
13 Returned part of the purchase of August 10, $1,300, and received credit on account.
15 Purchased merchandise on account, $17,800, terms 1/10, n/60.
25 Purchased merchandise on account, $21,900, terms 2/10, n/30.
28 Paid invoice of August 15 in full.
*(a1)
Assuming that purchases are recorded at gross amounts and that discounts are to be recorded when taken:
Prepare general journal entries to record the transactions. (If no entry is required, select "No entry" for
the account titles and enter 0 for the amounts. Credit account titles are automatically indented when
amount is entered. Do not indent manually.)
Date Account Titles and Explanation Debit Credit
10/10/19, 10'23 PMProblem 8-3 (Part Level Submission)
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Break Even Analysis
The document discusses break-even analysis for a college starting a new environmental science program. It provides information on startup costs, tuition fees, administrative costs charged per student, and asks questions to calculate:
1) The number of students needed to break even in the first year
2) The profit if they enroll 75 students at the original tuition rate
3) Whether they should increase tuition which would reduce enrollment
Chap009
This document discusses criteria for properly identifying and calculating cash flows for valuation using discounted cash flow analysis. It emphasizes that cash flows, not accounting income, should be used. An example compares NPV using cash flows versus accounting income to show the difference. The document also discusses factors like incremental cash flows, sunk costs, opportunity costs, working capital, inflation, and methods for calculating total cash flow from capital investments, working capital, and operations.
J)o aUtuxoa- q,rr{fAsl4 #S-CHAPTER 12 Spending by lndivi.docx
'J)o aUtuxoa-/ q,rr"*{fAsl4 #S-
CHAPTER 12 Spending by lndividuals, Firms, and Governments on Real Goods and Services 359 f-,LI
Given the following variables in the open econ-
omy aggregate expenditure model, autonomous
consumption (Co) * 2A0, autonomous invest-
ment (16) = 200, government spending (Gd = 100,
export spending (Xo) = 100, autonomous import
spending (Mil = 100, taxes (Tp) = 0, marginal pro.
penstty to consume (cJ = 0.8, marginal propen-
sity to invest (iJ = 0"1, and marginal propensity
to import @nt) = 0-15,
a Calculate the equilibrium level of income for the
open economy aggregate expenditure model.
b. If there is an increase in autonomous import
expenditure from 100 to 200 resulting from arr
increase in the currency exchange rate, calcu-
late the new equilibrium level of income and
the value of the multiplier.
c. Compared with the original equilibrium in part
a, if the goyernrnent decides to impose taxes
{Tp) of 100, ca}culate the new equilibrium level
of income.
ffi
Application Questions
1. [Jse the aggregate expenditure model developed in
this chapter to explain the following statements:
a Coming amid continued turmoil in the finan-
cial and credit markets, the report sent stocks
lower, with the Dow Jones Industrial Average
fatling 146.70 points F?idayto close at 11,899.69.
b. Administration offlcials said they were confi-
dent conditions would improve as tax rebates
that are part of the recent $152 billion economic-
stimulus package begin to reach consumers.
c. The Fed is expected to cut interest rates again
to prop up the economy.
2. Redraw Figures l2.11aand 12.11b to illustrate the
effects on the resulting equilitrrium level of income
trom ea,ch of the following changes:
a A greater sensitivity of interest-related con-
sumption and investment expenditure to
changes in the interest rate.
b. A larger multiplier in the aggregate expenditure
model.
Hint: Remember that consumption has an auton-
omous component and is a firnction of dispos-
able income, Iz4, where Ya= Y - Tp.
the consumption ion is given by C = 800 + 0.8
{Y - T1), that nt (1) equals 200,
and that government (G) and taxes (7p)
or
export spending.
a. Calculate the equilibrium lncome.
b. If government purchases crease by 100
(all else held constant), the new equi-
librium level of ue of the
multiplier.
c. Compared with
government nditure (G) and Qp)
so that the government budget
remalns anced, does the equilibrium level
remain unchanged? Explain your
"r'';+
3. Go to the Web site of the Conference Board
(www.conference-board.org) and find the latest
release of the Consumer Confidence Index. I{ow
has the index changed since its last release?
What is the expected impact of this change on
the economy?
4. A number of articles in the Watl Street Jou,mraL
reported that the strong dollar, combined with
the recession of 2001, fbrced many U.S. manu-
facturers to develop better methods to produce
and sell their products. Usc the discussion of the
nlacr ...
EGT267 Programming for Engineering Applications Spring 2020 .docx
EGT267 Programming for Engineering Applications Spring 2020
1
EGT 267 HW-1 (Due on February 20 in the class)
PROGRAMMIING ENGINEERING PROBLEMS
Problem 1: (Conversions) This problem involves converting a value in one unit to a value in
another unit. The program should prompt the user for a value in the specified units and then print
the converted value, along with the new units.
(1) Write a program to convert pounds to kilograms. (Recall that 1 kg = 2.205 lb). The pound
value you input/test is 159 lb.
Problem 2: (Areas and Volumes) This problem involves computing an area or a volume using
input from the user. The program should include a prompt to the user to enter the variables needed.
(1) Write a program to compute the area of a triangle with base b and height h. (Recall that
Aerea = ½* (b * h). ) The b and h values are 1.8 and 6.7 meters, respectively.
Problem 3: (Wind Tunnels) A wind tunnel is a test chamber built to generate different wind
speeds, or Mach numbers (which is the wind speed divided by the speed of sound). Accurate scale
models of aircraft can be mounted on force-measuring supports in the test chamber, and then
measurements of the forces on the model can be made at many different wind speeds and angles.
At the end of an extended wind tunnel test, many sets of data have been collected and can be used
to determine the coefficient of lift, drag, and other aerodynamic performance characteristics of the
new aircraft at its various operational speeds and positions. Data collected from a wind tunnel test
are listed in the following table:
EGT267 Programming for Engineering Applications Spring 2020
2
Assume that we would like to use linear interpolation to determine the coefficient of lift for
additional flight-path angles that are between -4 degrees and 21 degrees (Let’s estimate the
coefficient of lift @ 9 flight-path angle degrees). Write a program that allows the user to enter the
data for two points and a flight-path angle between those points. The program should then compute
the corresponding coefficient of lift.
Homework requirements:
please take two screenshots (one screen shot is for your code; the other is for the results), copy &
past them into your homework, and then submit a hard copy.
Sheet1MAC 7200, CASE STUDY WEEK 61) BREAK EVEN POINTA) IN UNITSSales Revenue16.00 Variable Materials3.00 Variable Labor1.00 Variable Overhead3.50 Variable Marketing Costs1.50Total Variable Costs:9.00CONTRIBUTION MARGIN PER UNIT7.0044%Fixed overhead4.00Fixed Marketing costs2.00Total Fixed Costs6.00BREAK EVEN POINT IN UNITS = FIXED COSTS / CONTRIBUTION MARGIN PER UNITEQUATION16N - 9N - 90,000 = 0Fixed Costs:90,000.007N = 90000CONTRIBUTION MARGIN PER UNIT7.00BREAK EVEN POINT IN UNITS12,857N=B) BREAK EVEN IN DOLLARSUNITS BREAKEVEN12,857SALES PRICES$ 16.00BREAK EVEN IN DOLLARS$ 205,712.00Combined2. SPECIAL ORDER ANALYSISremainder of ca ...
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Group Presentation Once during the quarter, each student will.docx
Group Presentation
: Once during the quarter, each student will prepare a brief presentation on a specific neighborhood, a racial or cultural group, or a historical event, migration or shift in the urban landscape,
related to the themes for that week
. Students will select preferred weeks in advance and be scheduled by Week 2 as best as your professor can allow. The presentation is open in form and format but should be 20 minutes in duration, consist mostly of your own original words and discussion, but involve some form of visual, quotes, or data, and represent some amount of additional research beyond the readings for that week, and include 5 or more questions for discussion to be presented to the class. Your group grade will reflect an average of 4 grades in content, delivery, relevance and engagement with the class in discussion.
.
Group Presentation Outline•Slide 1 Title slide•.docx
Group Presentation Outline
•
Slide 1: Title slide
•
This contains your topic title, your names, and the course.
•
Slide 2: Introduction slide
•
Remember that you are presenting this information to others. Acknowledge the audience, and mention the purpose of the
presentation.
•
This slide should contain at least 50–100 words of speaker notes.
•
Slides 3–10 (or more): Content slides
•
Describe the topic and structure
•
Outline and discuss the issues/components each separately
•
Discuss theories, laws, policies, and other labor relations related topics
•
Provide support for your perspective and analysis
•
Lessons learned documented, what you have learned
•
Conclusion
•
The slides should each contain at least
50–100 words of speaker notes.
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Final slide(s): Reference slide(s)
•
List your references according to the APA sty
.
Group PortionAs a group, discuss and develop a paper of 10 p.docx
Group Portion
As a group, discuss and develop a paper of 10 pages that addresses the following questions. Work together to determine who will complete each section:
Who will comprise your planning committee? Explain.
Identify public- and private-sector partner agencies and elected officials (if any) that should serve on the planning committee.
What are the component parts of the plan (be specific and detailed)? Explain.
What participating agencies may be more or less involved in which parts of the plan development? Explain.
Are there subject matter experts (SMEs) or other entities that should be involved in any one specific area of the plan development? Explain.
Based upon the emergency management concept of incident management that includes the phases of preparedness and mitigation, response, and recovery, identify the actions that will need to be taken in each phase as they relate to the hazard you have selected.
Identify the major challenges that the community and responders will encounter when responding to the hazard.
What solutions exist (e.g., mutual aid, contract services) to overcome those challenges? Explain in detail.
What should be the short- and long-term recovery goals of the community following this event’s occurrence?
Be sure to reference all sources using APA style.
Please add your file.
Individual Portion
Develop a PowerPoint presentation of 6–7 slides that provides details about your plan.
Include speaker notes of 200–300 words that will be used when presenting the plan to your superiors.
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Group Behavior in OrganizationsAt an organizational level,.docx
Group Behavior in Organizations
At an organizational level, group behavior is necessary for continued functioning of the
organization. Within an organization, there are established rules, procedures, and processes
developed that define how an organization operates. In addition, there are systems in place
to reward behaviors of those who effectively participate in the organization's operations.
Besides, there are also systems that define consequences that can take place in case
individuals behave outside the accepted practices of the organization. What develops out of
this is an employee's attachment to the organization based on common beliefs, values, and
traditions. The shared attachment and even the commitment to common beliefs, values, and
traditions make up an organization's culture (Helms & Stern, 2001; Lok & Crawford, 2001).
What Is Organization Culture?
Sheard and Kakabadse (2002) explained organizational culture in terms of solidarity and
sociability. Solidarity, in this case, referred to a group's willingness to pursue and maintain
conformity in shared objectives, processes, and systems. Sociability referred to a group's
sense of belongingness by its members and level of camaraderie.
They also mentioned there might be differences between hierarchies or levels within an
organization's culture. Based on the solidarity and sociability of each, upper management
might differ from the decisions made by middle management and line staff. These differences
might also occur between functional departments and, in larger organizations, between
geographically distinct sections of the organization.
What Sheard and Kakabadse wanted to emphasize through this discussion was there might
be distinct subcultures within an organization's culture.
According to De Long and Fahey (2000), "Subcultures consist of distinct sets of values,
norms, and practices exhibited by specific groups or units in an organization." Subcultures
may be readily observed in larger, more bureaucratic organizations or organizations having
well-established departments with employees that have highly specialized or possessing
unique skills.
De Long, D., & Fahey, L. (2000). Diagnosing cultural barriers to knowledge management. The
Academy of Management Executive, 14(4), 113–127.
Helms, M., & Stern, R. (2001). Exploring the factors that influence employees 'perceptions of
their organization's culture. Journal of Management in Medicine, 15(6), 415–429.
Lok, P., & Crawford, J. (2001). Antecedents of organizational commitment and the mediating
role of job satisfaction. Journal of Managerial Psychology, 16(8), 594–613.
Sheard, A., & Kakabadse, A. (2002). Key roles of the leadership landscape. Journal of
Managerial Psychology, 17(1/2), 129–144.
3-17 Kenneth Brown is the principal owner of Brown Oil, Inc. After quitting his university teaching job,
Ken has been able to increase his annual salary by a factor of over 100. At the present time, Ken is
f.
Group assignment Only responsible for writing 275 words on the foll.docx
Group assignment: Only responsible for writing 275 words on the following
Explain immigration and how that is connected.
Identify current and future issues in serving diverse clients and legally protected classes.
GroupgrAssignment content:
Access
the
Prison Rape Elimination Act
website.
Write
a 1,000- to 1,400-word report for an audience of potential new employees in human services in a correctional setting in which you:
Summarize current and future civil rights issues that affect the criminal justice system.
Identify why PREA affects the future of corrections.
Explain immigration and how that is connected.
Identify current and future issues in serving diverse clients and legally protected classes.
Explain options for advocacy.
Identify
boundaries in advocacy for human service workers.
Format
your resources consistent with APA guidelines.
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Group 2 WG is a 41-year-old female brought herself into the ER la.docx
Group 2: WG is a 41-year-old female brought herself into the ER last night asking to "detox from vodka." She tells you she has a long-standing history of alcohol dependence with multiple relapses. She also reports that she has experienced alcohol withdrawal seizures before. Current CIWA-Ar is 17. She denies any past medical history but lab work indicates hepatic insufficiency (LFTs x3 ULN). All other lab work is normal. She denies taking any medications.
How will you manage this patient’s withdrawal syndrome?
Responses must be a minimum of 200 words, scholarly written, APA7 formatted, and referenced. A minimum of 2 references are required (other than your text). Plagiarism and grammatical errors free.
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Group 2 Discuss the limitations of treatment for borderline and.docx
Group 2: Discuss the limitations of treatment for borderline and histrionic PD and what can be done from a psychopharmacological perspective.
Post must be a minimum of 200 words, scholarly written, APA formatted, and referenced. A minimum of 2
scholarly
references are required
(other than your text
).
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Group 3 Discuss the limitations of treatment for antisocial and.docx
Group 3: Discuss the limitations of treatment for antisocial and narcissistic PD and what can be done from a psychopharmacological perspective.
Post your initial response by Wednesday at midnight. Respond to at least one student
with a different assigned DB question
by Sunday at midnight. Both responses must be a minimum of 200 words, scholarly written, APA formatted, and referenced. A minimum of 2
scholarly
references are required
(other than your text
). attached lecture for the theme.
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Group 1 Describe the differences between Naloxone, Naltrexone, .docx
Group 1: Describe the differences between Naloxone, Naltrexone, and Buprenorphine/Naloxone. Include the properties of each, their classification, mechanism of actions, onset, half-life, and formulations (routes of delivery). Please discuss the implications of differences in the clinical setting (including pre-hospital)
Responses must be a minimum of 200 words, scholarly written, APA7 formatted, and referenced. A minimum of 2 references is required (other than your text). Plagiarism and grammatical errors free.
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Grotius, HobbesDevelopment of INR – Week 3HobbesRelati.docx
Grotius, Hobbes
Development of INR – Week 3
Hobbes
Relationship between Natural Law and Law of Nations?
Mediated by the idea of the state of nature as the predicament of insecurity:
Natural right: self-preservation.
Natural law: the observation of promises and contracts.
For states: minimum observation of natural law in the form of consenting to agreements.
Written agreement: treaty-making
Unwritten agreements: customary law
Hobbes
State of Nature: the condition in which individuals find themselves in a perpetual condition of war.
Natural right to self-preservation:
We each have the right to judge what is in our interest for self-preservation.
Conflict occurs because of:
Competition
Diffidence
Glory
Different meanings for words in the State of Nature; no ability in the State of Nature to determine whose judgment is valid (Wolin).
Life in the state of nature: “Solitary, poor, nasty, brutish, and short”
Commonwealth
Commonwealth by institution:
Social contract: it is the collective agreement among all individuals in the state of nature to establish:
Sovereign power
Able to speak and act for a multiplicity of people (which becomes a unified group).
State
The unity of sovereign power and the unified people.
Sovereign is the man or assembly that carries the person of the State.
State is the Leviathan: the mortal God on earth.
Sovereigns come and go but the State remains.
Consequences
The implication: fear is displaced from the condition of the state of nature to the relation between individual and state.
What continues to bind the state is fear of a return to the State of Nature:
the relation between individual and state is one of protection in exchange for obedience.
Private vs. public conscious: does one need to truly believe (i.e. like a Christian) or does the appearance of belief suffice?
“belief and unbelief never follow men’s commands.”
Loyalty only to those that are in power?
Historical context: The Norman Yoke and the English Civil Wars
Stability should not sacrificed as a result of ‘injustice’.
The rise of the ‘mechanical’ centralized administrative state.
Grotius
Dutch legal theorist 16th century;
Along with Vitoria and Gentili laid the foundation for the Law of Nations (Public European Law) on Natural Law.
Moves away from a theological conceptualization of Natural Law to a secular one.
Develops the notion of Natural Rights which becomes key for understanding human morality and law.
Notion of natural right emerged out of the massacre of St. Bartholomew (25 August 1572).
Attempted to establish limitation on the Sovereign’s power:
notion of individual right that the state cannot transgress.
Grotius: “a RIGHT is a moral quality annexed to the person, justly entitling him to possess some privilege, or to perform some particular act”
Four Fundamental Rights
1) the right for others not to take my possessions.
2) the right of restoration of property in case of injury.
3) honoring promises.
4) punish wrongdoing.
Natural.
GROUP 1 Case 967-- A Teenage Female with an Ovarian MassCLI.docx
GROUP 1: Case 967-- A Teenage Female with an Ovarian Mass
CLINICAL HISTORY
A teenage female presented with secondary amenorrhea (https://www.healthline.com/health/secondary-amenorrhea#causes). The patient had 1 menstrual cycle 3 years ago and has had no menses since. Laboratory work-up was negative for pregnancy test, mildly increased calcium level (11.7 mg/dL, normal range: 8.5-10.2 mg/dL) and CA 125 (43 Units/ml, normal range: 0-20 Units/ml). Prolactin, TSH, AFP, Inhibin A, Inhibin B and CEA were normal. Imaging revealed a 13 x 11.8 x 8.6 cm, predominately cystic left pelvis mass, with multiple internal septations. Her past medical history was not contributory. Patient underwent left salpingo-oophorectomy (https://www.healthline.com/health/salpingo-oophorectomy), omentectomy (https://moffitt.org/cancers/ovarian-cancer/omentectomy/) and tumor debulking (https://en.wikipedia.org/wiki/Debulking) with intraoperative frozen section consultation.
GROSS EXAMINATION
The 930.9 g tubo-ovarian complex consisted of a 20.0 x 16.0 x 8.0 cm large mass, with no recognizable normal ovarian parenchyma grossly and an unremarkable fallopian tube. The cut surface was gray, "fish-flesh", soft with foci of hemorrhage and necrosis.
MICROSCOPIC EXAMINATION
Microscopically, the majority of main tumor was growing in large nests, sheets and cords with focal follicle-like structures and geographic areas of necrosis. It was predominantly composed of small cells with hyperchromatic nuclei, round to oval nucleus with irregular nuclear contour, inconspicuous to occasional conspicuous nucleoli and minimal cytoplasm. This component was variably admixed with a population of larger cells, which as the name implies composed of cells with abundant eosinophilic cytoplasm, with central or eccentric round to oval nuclei, pale chromatin and prominent nuclei. Both, the small and large cell components demonstrated brisk mitotic activity. All staging biopsies and omentectomy were composed of large cell component.
An extensive panel of immunohistochemical stains was performed. Overall, the staining pattern was strong and diffuse in small cell component compared to patchy weak staining pattern in the large cell component.
FINAL DIAGNOSIS
Small cell carcinoma (https://en.wikipedia.org/wiki/Small-cell_carcinoma) of the ovary, hypercalcemic type (https://www.ncbi.nlm.nih.gov/pmc/articles/PMC4939673/)
DISCUSSION
Small cell carcinoma of the ovary, hypercalcemic type (SCCOHT) is an aggressive and highly malignant tumor affecting the women under 40. It was first described as a distinct entity by Dickersin et al in 1982 (1). Fewer than 500 cases have been described in the literature and it accounts for less than 1% of all ovarian cancer diagnoses. Due to the initial consideration of epithelial origin, the term of SCCOHT has been used to distinguish this entity from its mimicker, the neuroendocrine or pulmonary type (2). In fact epithelial origin of SCCOHT was recently challenged as new imm.
Greek Drama Further Readings and Short Report GuidelinesOur s.docx
Greek Drama: Further Readings and Short Report Guidelines
Our study of Greek drama will begin with an overview of Greek theater in general and focus on Aeschylus’ Agamemnon (Norton rental text, Vol. A). You will be completing a quiz/worksheet on Agamemnon (open book) and that play will be the focus of our class from March 26 through April 2. After that, each of you will have the opportunity to focus more intensively on one of three other Greek plays, Sophocles’ Philoctetes, Euripides’ Medea, or Aristophanes’ Lysistrata.
I will be asking you to submit a short report that focuses primarily on the play you chose to study in more depth. Your first task, though, is to choose which of the three plays you want to work on. Here are brief overviews of the three plays.
Sophocles’ Philoctetes(available in the Sophocles II purchase text). Philoctetes, an outstanding Greek warrior, was abandoned by Odysseus, Agamemnon and Menelaos on the way to fight in Troy because they could not bear the agonies of his suffering from a poisonous snake bite. The hero, an exceptional archer who wields the bow of Heracles, has been living in isolation on the wild island of Lemnos for nine years. Now the Greek forces have received a prophecy that they cannot conquer Troy without Philoctetes’ help. Odysseus, whom Philoctetes hates, and Neoptolemus, the son of Achilles, are sent to lure Philoctetes back to the war, by persuasion, treachery or force.
Euripides’ Medea (available in Norton rental text, Vol. A. Medea, the sorceress who helped the hero Jason find the Golden Fleece and also helped save his life, is living with Jason in exile from her homeland with their two children. She has learned that, in order to advance his fortune and social standing, Jason wants to jilt Medea and marry a younger woman. Out of despair and rage, Medea contrives to take revenge against Jason in the most horrific way she can.
Aristophanes’ Lysistrata (available in Norton rental text, Vol. A). Fed up with the emotional and economic hardships caused by the Peloponnesian War (431-404 BC), the Athenian and Spartan women, under the leadership of Lysistrata, unite to undertake two group actions: first, to refuse to have sex with their men until the men agree to stop fighting and, second, to cut off funding for the war by occupying the Athenian treasury. Aristophanes’ comedy still raises questions today about who should wield political power and why, as well as about how much humans really value peace.
NOTE: While I am requiring you to focus on only one of the three plays, I strongly encourage you to read all three. I will be saying something about each of the three plays before the short report is due, after we spend some time with Aeschylus’ Agamemnon.
Guidelines for Short Report on Greek Drama
For the short report on Greek drama, please write complete, incisiveresponses to each of the following five topics or questions concerning the play—Philoctetes,Medea or Lysistrata—that you h.
Graph 4 (You must select a different graph than one that you hav.docx
Graph 4 (You must select a different graph than one that you have previously discussed)
Select a data presentation from chapter 6 of the text (Grey Section).
Answer the following:
What is the visual that you selected?
What is the purpose of the visual?
What kind of data should be compiled in the selected visual?
What kinds of data should not be compiled in the selected visual?
How can you avoid making the visual misleading?
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Graphs (Help! Really challenging assignment. Would appreciate any bi.docx
Graphs (Help! Really challenging assignment. Would appreciate any bit of help!)
Family tree's and genealogy software has become more and more prevalent in recent years. From the name you might expect that a family tree would be easily represented by a tree structure, but that is not the case! A more appropriate data structure to represent a family tree would be a type of graph. Using the description of the family that accompanies this assignment, you must represent this family using a graph structure. The graph needs to be a weighted graph. The weights will constitute the types of relationships, I recommend using some kind mapping between numbers and strings to represent the relationships. When adding family members to the graph, this can be done programmatically for the provided family members within the description file. Additionally, I also want there to be an interface in which a user can create a new family member and add them to the tree. This can be a simple CLI where the user provides a name, gender, and age to create a person. Then another simple CLI where they select which member of the family they want the original relationship to be with and what kind of relationship it should be. Finally, they can edit the family member using another CLI and selecting the family member they wish to edit, the operation they wish to perform (edit name, edit age, edit relationship), and then add new relationship between family members which can call a function that you create in order to add the original relationship. Remember the DRY philosophy, where code can be modularized or made into a function, it should be if you plan on using the logic again.
Finally, I want you to make data assertions within the
FamilyTree
class that enforce certain "rules" that exist in a typical human family. An example would be a person should not have any kind of relationship to itself (a person can not marry themselves, a person can not be their own brother, sister, father, mother, etc.). There should be at least 3 data assertions. These should exists as part of the family tree, not as part of the graph.
As a hint, for a successful design: I would recommend using layers of abstraction. Your graph class is the backing structure to the family tree class. Your family tree should implement methods that interface with the graph class, i.e. add_family_member() should call the constructor to create a node and then call a function within the graph class to add a node to the graph. Then using the relationships function parameter, you can add edges to the graph between the new nodes and the existing nodes. The family tree should be what enforces what relationships can exist through the data assertions, the graph does not care about what relationships are made between family members. Your functions that the user would interface with would be greatly reduced compared to the total number of methods within the classes themselves. The user should be able to add, remove, and modi.
Grandparenting can be highly rewarding. Many grandparents, though, u.docx
Grandparenting can be highly rewarding. Many grandparents, though, unexpectedly become guardians and raise small children. How might this responsibility affect their normal course of adult development? What components might require transitions? How would a professional counselor encourage these older guardians in their new roles? Just need 135 words (ASAP)!
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Great Marketing Moves The evolving art of getting noticed Ov.docx
Great Marketing Moves The evolving art of getting noticed
Over three decades,
Inc.
has seen entrepreneurs, often with little cash but lots of creativity)', produce clever marketing campaigns time and again. Here are 3U classic examples from the archives. —
Kelly Fairdoth
Make a article summary from 2-3 paragraphs.
.
GREAT MIGRATION”Dr. G. J. Giddings.docx
“GREAT MIGRATION”
Dr. G. J. Giddings
Characteristics
Human
Propelled – push-pull (E. Lee, 1966)
Impactful – consequential … cause/effect
Dynamic – leaderless …democratic …
Demographics
Demographics
1.2 million, 1915-’30
6.4 million, 1980
(Caribbean:
140,000,1899-1937)
Precursors
Post-Reconstruction, 1877-1914
Rural - Urban
Westward – “Black Exodus”
Henry Adams (LA)
89,000 migrants/interest
Benjamin “Pap” Singleton (TN)
“Advantage of Living in a Free State”
Thousands migrated
Emigration
Bishop Henry M. Turner,
Mary Ann Shadd Cary
Precursors …
U.S. Empire
Berlin Conf.,1884
Philippines, 1898
Puerto Rico, Guam
Hawaii,
(Cuba)
Haiti, (1915-’34)
U.S. Virgin Isl.,1916
Guyana, 1941
Atkinson Airstrip
6
Great Migration
Caribbean
140,000,1899-1937
M. M. Garvey
C. Powel
DJ Kool Herc
S. Chisholm
G. J. Giddings
Great Migration
“PUSH”
-Boll weevil, 1915/6
-Mississippi flood, 1927
-Racist Terroism
-Racist laws: Jim Crow
Great Migration
“PULL”
E. World War I, 1914-1919
(367,000 AAs served)
European immigration desisted
Chicago Defender
“To die from the bite of frost is more glorious than by the hands of a lynch mob”
“Every Black man for the sake of his wife and daughter should lave even at a financial sacrifice every spot in the south where his worth is not appreciated enough to give him the standing of a man and a citizen in the community.”
Great Migration
IMPACT
Detroit, MI
611 % increase
Urban League, 1911
National League of Urban Conditions among Negroes, NY
Rep. Oscar DePriest (R)
Chicago Alderman, 1915; U.S. Rep, 1929-’35
1970s: Chicago had more Blacks than Mississippi!
Harlem Renaissance, 1919-1932
L. Hughes, “Negro Artist …”
Some pastors followed migrants.
Return Migration/RE-PATRIATION
Post-Industrial
“Reverse migration”
1980-present
Service economy
“Sun Belt” industrial service areas
Destinations
Atlanta, GA; Charlotte, NC, Houston, TX, …
(F&H, chap. 23)
GREAT MIGRATION
Franklin & Higginbotham (F&H)
1, (12),13, 14, 15, 16, 17, 19, 23 …
Great Migration
The Warmth of Other Suns, 2010
Isabel Wilkerson, Pulitzer laureate
National Book Critics Circle award
“best non-fiction ...” NY Times
1,200 interviews
I.M. Gladney
G. Starling
R. P. Foster
Wilkerson …
Ida Mae Gladney
1934
MS – Chicago, IL
Wilkerson …
George Starling
1945
Florida–New York
(.
Grand theory and Middle-range theoryHow are Nursing Theories c.docx
Grand theory and Middle-range theory
How are Nursing Theories classified?
What are the differences between grand theory and middle-range Theory?
Examples of grand Theory and Middle range Theory?
Write an Essay.
Use the APA style 7
Avoid plagiarism by submitting your work to SafeAssign.
.
Grand Rounds Hi, and thanks for attending this case presen.docx
Grand Rounds
Hi, and thanks for attending this case presentation. My name is Dr. Stephen Brewer and I am a licensed
clinical psychologist in San Diego, California and Assistant Professor of Psychology and Applied
Behavioral Sciences at Ashford University. Today, I will be sharing with you the story of Bob.
Presenting problem
Bob Smith is a 36-year-old man who came to me approximately six months ago with concerns about his
career choice and life direction. He did not have any significant psychiatric symptoms, besides some
understandable existential anxiety regarding his future. Bob was cooperative, friendly, open, and
knowledgeable about psychology during our first few sessions together. I noticed that he seemed
guarded only when talking about his family and childhood experiences. To confirm his identity, I checked
his driver’s license to ensure his name was indeed Bob Smith and that he lived close by in a mobile home
in Spring Valley. Given his relatively mild symptoms, we decided to meet once a week for supportive
psychotherapy so he could work through his anxieties. I gave him a diagnosis of adjustment disorder
with anxiety.
History
Here’s some background on Bob to give you a sense of who he is.
Family
Bob grew up as an only child in Edmonton, Canada, in a low-income, conservative, and very religious
household.
He shared that his father was largely absent during his childhood, as he spent most of the week residing
north of Edmonton, where he worked as a mechanic in the oil fields near Fort McMurray. On weekends,
Bob’s father would return home and spend as much time as possible with his family. Bob described his
father as warm, caring, and a hard worker. His father reportedly died one year ago.
Bob’s mother was described as a strict, rule-based woman who had a short temper and was prone to
furious outbursts over trivial matters. She worked in Bob’s junior high as a janitor, which meant that Bob
often crossed paths with his mother at school, where she would often check up on him. During Bob’s
high school years, Bob’s mother got a new job as a high school librarian.
At 18, Bob moved to San Diego to study psychology at San Diego State University. He lived in the dorms
for his first few years, where he easily made friends and joined a fraternity. Bob maintained contact with
his parents, but ceased all contact when his mother suggested she would move to San Diego to be closer
to him. He graduated with a 3.2 GPA and began working for the county as a psychiatric technician. He
worked as a psych tech for 14 years and described it as “fun at first, but it got boring and predictable
after a while.”
Treatment
Bob shared that he has a medical doctor that he visits once every few years for his routine physical. He
denied having any significant medical problems. Additionally, he denied using any illicit substances and
reported drinking only on occasion with friends from his fratern.
Graduate Level Writing Required.DUEFriday, February 1.docx
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DUE:
Friday, February 14, 2020 by 5pm Eastern Standard Time.
Resources: U.S. Department of Labor, Bureau of Labor Statistics, U.S. Department of Labor Wages, U.S. Department of Education, U.S. Census Bureau
Based
on
Dallas, Texas
Write a 900- to 1,050-word paper in which you analyze the criminal profile of Dallas, Texas.
Include the following information in your analysis:
-Characterization of the city in terms of social and intellectual context
-Identity of social factors that contribute to crime
-Linking of events or attitudes to a description of beliefs people living there would accept for explaining criminal behavior
-Consideration of changes in land use, property values, transportation, and retail as one moves away from the city center
-If there are changes, what distance do you estimate exist between these areas?
-How noticeable are the changes?
-Discussion of whether or not zones of transition apply to this city
-Identification of criminal hot spots
-Relevant data to support answers
-How your findings relate to the role of socioeconomic status and values in criminological theory
-Identification and rationale for the choice of one sociologic theory that best explains the crime in your chosen city
-Format your paper consistent with APA guidelines
.
-Provide at least 4 Academic / Scholarly references
.
-100% Original Work. ZERO Plagiarism.
-Must Be Graduate Level Writing.
.
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- 1. 4ftn3 Assignrnent Print Msr Exercise ))-1-16 Direet materiats and direct labor variances L"A" PZ The folilowing inforrnation describes production actir,ities of Truzar l,lanuhcturing forthe year BudgeteJ standards for each unit produced are 1.00 pounds of nrw material at $5.80 per pourd and 10.0 minutes of direct labor at $15.50 per hour. (1)Compute the dircct matefials price and quantity ariances.{lnput all amount aea positive value. lndicate the effect of each varianc€ by selecting "F" for favorable, "U" for unfavorable, and 'Non'e" for no effect {i.e., zero variance}, Leave no crl{ls blank - be certain to enler "0" wherrever required. Omit the '$" dgn in your response) Actuarl raw matedals used Actual factory payroll Actual units prroduced Price adance Quantity rariance Rate rarianee Effciency ariance 38,000 lbs. at $5.70 per lb.
- 2. 6,000 hours for a total of $96,[,110 30,000 $ ffi.H $ (2lc.e,rnpute the dir€ct labor €te and &ciercy wiances. (lnp,ut all amount as a positive value. lndicale the effiect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" fur no efiect {i,e., zero variance}, Leave no cells blank - be certain to enter "0" wherever required. Omit the "$' dgn in your raryonse) Workshieet €xercise 2t -f 6 !)irecf m*fen'aJs and direct ia$ sr yariances L.A f ,? Learning Objective: 21-P? Com pute m aterials and labor tariances. 2. Exercise 21-3 Preparation af a flexible budget pertormance report L.O. P1 Omanon Company's fixed budget performance rcport for July fullcrrs. The $630,Ct00 budgeted expenses include $592,2ff1 rariable expenses and $37,800 fxed expensas. lctual expenses include $49,800 fixed expenses. Fixed Budget Actual Results Vimances 8,400 10,900Sales (in units) Sales (in dollars) Totat exp,enses
- 3. lncome f,om operations $21 0,000 $ 324,000 $11 4,000 F Preparc a flexible budget perbrmance rcport sholving any ariances between budgeted rcsults and actual result$. List fxed and variade expenses separately. $np$t all am.0unts as a positive value. lndicate the effeet of each variance by seleeting "F" for ftvorable, "U" llor undavorable, and "None" for no effect (i.e.. zero variance), Leave no cells blank - be certain I't enler "0" wherever required. Do not round your intermediate calculations and round your {i:'ral ansyers to the nearest dollar amount, Ormit the "$" dgn ln your response.) CIMARRON MMPANY Flexible Budget Performance F:eport For Month Ended July 31 Flexible Budget Actual Results Variances [email protected]!ffi$ $ Cltck to ,selectl v $840,000 $1,090,000 $2rt0,000 F 630,000 756,000 1i:6,000 u ezto. n*recl oud. ntcg ra^r- hii I I .corr/hm.tpx u1a 4nn3 Click to select) i - Clicrk to select) ;-
- 4. A;signrnent Print Mew L*arning Objei:tiw:21-P1 Prepare a fiexible Lrudget and interpret a lexible budget performance report. Vievu_Hnt #1 Worke heet Fxercrbe 2t-3 Freparufion ofa i?exibie budgef pedornrirnce rcpCIrf 1.CI. Ff 3. Rate Variance Effr;iency Variance Total Labor Variance View Hnt #1 4. October0mil 0ffiiil Noremberoffi 0ffi Exercise 2l-5 Computation and interpretation of labor variancee L.O. P2 Afier elailuating Zero Company's manufactudng pEcess, manage,nent decides to establish standards of 4.0 houm of dircct labor per unit of product and $16 per hour lbr the labor rate. During October, the
- 5. company uses 16,9)0 hours of direct labor at a $256,880 total cc,rt to pmduce 5,600 units of product. ln Nowmber, the company usea 19,5,00 hours of direct labor at a $3:4,200 total cost to produce 5,800 unit8 of prcduct. (1) Comp,ute the rate ariance, the effciency adance, and the tolrrl direct labor cost rariance frr each of thase t,w months. {lnput all amounts as a posilive value. ln rlicate the effect of each variance by selecling "F" for fsvorable, "U" for unfavorable, and "Nonr;" for no effect {i.e., zero variance}. Lealr€! no cells blank - be cerlain to enter "0" wherever required. Round your intermediate calculations ta 2 decimal places and round your final anr;wers to the nearest dollar smounL Omit the "$" sign in your response.) Workshe,et Exercise, ;11 -5 C*m putati*n and interpr*tatian *{ fabar va,riirnces 1".0. P2 $+90,000 44A,AW ffiil *earning *t:i*ol ,ftt:21-FZ **mput€ material* and fabor ffiriances. $ 436,100 $ 4t1,900 u 408,000 3ll,000 F ffi
- 6. Exercise 2l-4 *eparatian af a flexible budget performance repatl L.Q. Pl Daytec Ccrnpany's fixed budget perbrmance report fu June follolris. The $.140,000 budgeted expenses include $?1O{D0 rariable expenses and $200,0tX} fix€d expens€s. f,clual expenses include $190,000 fxed expenses. Sales (in units) Sales (in dollars) Total exprrnses lncome thrm operations Fixed Budget Actual Results Ve ,iances 6,000 4,900 $ 40,000 $ 28,100 $ t"g00u Prepare a flexible budget peformance report that showing any ariances between budgeted and actual esults. List fixed and rariable expenses separat€ly. {lndicate the e:ffect of each variance by selecting "F" for firrrorable, "U" for unfavorable, and "None'for no ellect {i.e., zero variance}. Negaiive amount should be indicated by a minus sign. Do not round inrermediate calculations and round final an$vers to the nearesf dollar amouflL Omit the "$" sign in your reqonse.) DAYTEC COMPANY Flexible Budget Perficrmance Report For Month Ended June iiO Flexible Budget Actual Resullrl Variances
- 7. Sales i r ffi ezto. r,#recl rud.nrcg ra F hii I I .con/hm.tpx $0$ {)$offi 2J10 4nn3 Variatile expenses i- @c Fixed exs,errcgs I ,r @1ffi Vb.u';-fht #1 5. Sd'es pnee rariance $ $ales rolume wriance $ Vbw Hrnt#1 Direct materials (26 lbs. @ $S per lb.) Dfrect labcsr (10 hrs. @ $tO per hr.) Production in units $tandard dinect labor hours Budgeted overhead
- 8. Fixed farclory orerhead Direct labor (280,000 hrs. @ $10 per hr.) e.to.ntterJ oud. rcg raw- hi I I . com/hm. tpx Ar ;si g nrnent Pri rrt M er o, ffi offio're $o$o$offi Workshrret sxercise 2t-4 Freparafion ofa llexrble Sudgef Learning Objer:tire: 21-P1 Prepare a flexible budget perf*mtitnce reporf L.O. P1 and interpret a llexibte budget p*rforrnance report" E:rercr'se 21-12 Computing and interpretLng sates mriances L.O. Al Comp Wiz sells computers. Dudng May 2011, it sold 700 comput,:rrs at a $1,(100 aerage pdce each. The May 20'lt fxed budget included sds of750 computem at an aEr€tle price of$970 each. (1) Compute the sales pdce rariance and the sales rolume rariance br May 201'1. (lnput all amounts as a posithre value. lndieate the elfect of each variance by r*lecting "F" for favorable, "U" for unfavorable, and 'None" for no effect {i.e,, zero variance}. Leave no cells blank - be certain to enter "0" wherever required. Ornit the "$" sign in your resp,onse).
- 9. Hffi:lr UVorkshe,et Fxercrse :)-1^12 Cornpufrng anrt' rnferprefrng safes Learning Object se: 21-A1 Aralyze changes in sales variance's L.O" AI from eryected a 'n sunts. Prrrblem 21 .-1 A Campufa tian af maferra ls, labar, and ouerftea d wriances L" O. P2, P3 [The following informatian applies fo fhe guesfions disp/aye d below.] Tuna Compary set the following standard unit costs for its single produr:t. Factory overtrea**wriable (10 hrs. @ $0 per hr.) 60.00 Factory ove*read-fixed (10 hrs. @ $g per hr.) 90.00 Total stanclarrd cost $ 380.00 The predetemrined owrhead rate is based on a flanned opeEting olunr're of 6006 of the produotie capacity of 40,000 units per guafter. The fiClodng fexible budget information is a'ailable. Operating Lewi,:; $ 130.00 f 00.00 50% 60% 70s/o 20,000 24,000 29,000 200,000 240,000 290,000 $ 2,160,000 $ 2,160,000 $ 2,160,000
- 10. Vmffiehcttyouefread $1,200,000 $1,,140,000 $1,680,000 Dudng the cunent quarter, the company op€mted at 70% of capacity anri produced 28,000 units of product; actual direct labor totaled 274,NO houts. Units ptoduced werc assigned the follorving standard ccts: Direct matedals O28,000 lbs. @ $5 per lb.) $ 3,&f0,000 2,800,000 3/10 qTlB AieignrnertPrintViav Factory crcfiead (280,000 hrc. @ $15 per hr.) 4,200,00t) Total stilndard cost $ 10,6110,00{l Actual costs incuned during the current quarter follorru: Direct rnaterials (723,000 lbs. @ $5.t0; $ 3,687,300 Direct la;bor Q74,AAA hrs. @ $9.75) Fixed ftrctory or,erhead costs Variable factory olerhead costs Total actual costs 2,671,500 2,429,911 2,274,717 $ 1 1,063,329 Section Br,eak Problem 21-1A ('.iompulalion of mateials, labor, and overhead vaian,'Bs L.O. P2, P3
- 11. 6. Problem 21-14 Part 1 Requlnrd: L C;ompute the ditect matedals ccst 6dance, including its price and quantity rariances. {Do not round your intermediate calculations. lndicale the efiect of rr'ach variance by selecting "F" for fEvotflble, 'U" for unfayorable, and "None" for no effect (i.'e., zero vartancel.lnput all amounts as po$tive values. Leave no cells blank . be certain lo errter "0" wheravar rcquired. Omit ihe "$" dgn in your response.) Direct rnaterials cost rariance $ E:T Price wriance Quaffiity rariance Workshieet Problem 21-l A Part I u:=tr.re Learning Objective: 21-P3 Campute owrhead €riances. Learning Objectile : 21 -?2 Ccmpute materials and labar variances, 7. Prablem 21-1A Part 2 2. Compute the diGct labor rariance, including its rate and
- 12. efici'gncy rariances. {Do not round your intermediata calculaticns. lndicate the effect of each vari:rrnce by selecting "F'for favorable, "U" for unfavorable, and 'None" for no effect (i,e., zeto yat, ance). lnput all amounts as posilive value,s, Leave no cells blank - be certain ta enter "0" wherever required. Ornit lhe "$" sign in y<rur rersponse.) Direcl,laborcostBrlance $ E:-- F] Ratonriance $ Er --J]l Eficiencyrariance $ E:- f-] Worksheret Pro,b /em 2l -I A Parf 2 Learning Objective: 21-P3 Compute overhead ffiriances. Learning Objective: 21 -P2 Conpute materials and labar lariances. B. Problem 21-lAPart 3 3. Compule the owrhed controllaHe and olume rariances. (lndlctrte lhe effect of each variance by selecting "F'for favorable, "U" for unfavorable, and 'None" for no etfect {i.e., zero variance). eztorfreclad.nrgraurhil.l.conr,lhnr.Sx 4nA
- 13. Ml13 ArsigrrnerftPrintMer lnput all amounts as podtlve values Leave no cells blank - be certaln ta enter'0" wh€rever required. Omit the "$" dgn in your response.) Corrtrdlable wriance $ Fi:red orerhead rolume rariance $ Works,he et Problem 21-1A Part 3 Learn i n g Obj e. :;tive : 21 -?2 Corn pute rn ate ri al s an d {abar mriancerr. Problem ,71-3A Preparation and analysis af a flexibte budget L.(;. P1 [fhe following information applies to the guestions displayed below.J Pebco Company's 2011 master budget included the following fixed burlget report. ft is based on an expected production and sales rolume of 15,000 units. PEBCO COMPANY Fixed Budget Report For Year Ended December 31 , 2A11 $ 3, 1 50,00 0 Learning Objective: 21-P3 Cam pute oierhead rmriances. Sales Cost of gorods sold
- 14. Direct materials Direct lalbor General and administratiw expenses Adwrtising expense Salaries Entertaiinment expense Income forn opemtions 315,000 195,000 210,000 1,920,0(10 $ 945,000 210,000 Machinery repairs (uriable cost) 45,000 Depreciartiorr-plant equipment tJtilities {:$60,000 is variable) Plant management salaries Gross prrfit Selling expenses Packagring Shipping Sales salary (fixed annual amount) 235,000 400,00,1) 1,230,0(r0 75,000 90,000 125,000 241,OAO
- 15. 85,000 451,001) 9. Totial wriable costs ezto.nfiecl oud.nug raur hri I I .corltrm.tpx Variatlle sales EA$0 Variatile costs $ 379,00t} SectionEkeak Frablem 2|-AAPteparation and analysisof af,exible budget L.O. PI Problem 21-SA Part 1 {. Classify all items listed in the fxed budget as sdable or fixed. Also determine their amdlnts per unit or their arnounts fur the year, as appropriate. {Round your variirble amount ans,uers to 2 decimal places. Omit the "$' dgn in your response,) Vanable or Fixed Classifcation Amol,'nt Dirrect labor v Dinsct materials V Utilities tF
- 16. Sihippins v Machinery repairs !r Piackaging ! $ .oo .m "00 .00 .00 .00 $0 5t10 4t7t13 2t -3A Part I Problem 2. e costs forn operations Problem -3,4 Pad 2 rmgrfi Prirf,Vianr
- 17. 0i 0i 0i w:21*P1 ?repare a fiexible budget 7lulVetu1e;rficl.wn*a?n"rw:, I ..t."..,".... lt,-3A Part 2 frexiHe budgnts for the cornpany at sdes w*umes of ,000 and 16,t)00 units" {Round ysur variable e rnountnit anwsErs to 2 decimal places. lnput all amsunts a podtive values Omit t*re *$- si$* in your response.) PEBCO Af{Y Flex Budgets For Year Ended 31,2011 ile Budget Yafiable Amount Fer Unit Total Fixed Cost FlexiHe Budget for Unit Sales
- 18. cf14,WA $i::::::: "- 0i FlexiHe Budget fm Unit $ales of 16,0fr1 $i-:::-::":J l*-* $i t I I i r'.?-.., i- ^>_-,* ^ _.. _ - i--^**'*-*.."*--*'-*--**'*i 'r"--."" -""- ---" *0j ::::::::___ri {-: --*ci $i__:::0_i Difficult14 Hard
- 19. Learning Objecti :21-F'l Frepare a flexible budget blu ryd.ge"t yerrormance reporr. erto.rfnclud.rrrcg l.mrnftrntpx and interpreta fr tr10