Handout 2 ma problem 2
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This document summarizes the monthly overhead budgets for manufacturing of different concerns at various capacity levels. It indicates that wages and consumable stores are variable costs, maintenance and power & fuel have both fixed and variable components, and depreciation and insurance are fixed costs. It then prepares the budget for overhead costs at 80% capacity level, calculating the total costs for maintenance as Rs. 2600 and power & fuel as Rs. 3600, by taking the fixed cost and adding the variable cost component multiplied by the units at 80% capacity level.
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This document summarizes the monthly budget for manufacturing overheads of a concern at different capacity levels (60%, 80%, 100%). It indicates which items are fixed, variable, or semi-variable. It then prepares a budget for 80% capacity level. Specifically:
- Wages, consumable stores, and insurance are variable costs. Maintenance and power/fuel have both fixed and variable components. Depreciation is fixed.
- For 80% capacity (1600 units), the budget calculates maintenance costs as the fixed component (Rs. 1000) plus the variable rate (Rs. 1 per unit) multiplied by units. It does the same for power/fuel with a fixed cost of Rs. 2000.
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This document discusses flexible and static budgets for manufacturing overheads. It provides the monthly budgeted costs for overheads at 60% and 100% capacity. It then identifies which items are fixed, variable, and semi-variable costs. Maintenance and power/fuel are identified as having both fixed and variable cost components. The document concludes by preparing an overhead budget at 80% capacity level using the high-low method to determine the fixed and variable cost rates.
Handout 2 ma problem 1
This document summarizes a manufacturing overhead budget for different production capacity levels:
1) Wages and consumable stores are variable costs that increase proportionally with production volume.
2) Maintenance costs include a fixed cost of Rs. 500 and a variable cost of Rs. 1 per unit of production.
3) Power and fuel costs include a fixed cost of Rs. 1000 and a variable cost of Rs. 1 per unit of production.
4) Depreciation and insurance are fixed costs that do not change with production volume.
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This document summarizes the monthly budget for manufacturing overheads of a concern at different capacity levels (60%, 80%, 100%). It indicates which items are fixed, variable, or semi-variable. It then prepares a budget for 80% capacity level. Specifically:
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Handout 2 ma problem 1
This document summarizes a manufacturing overhead budget for different production capacity levels:
1) Wages and consumable stores are variable costs that increase proportionally with production volume.
2) Maintenance costs include a fixed cost of Rs. 500 and a variable cost of Rs. 1 per unit of production.
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= 10,000 + ? - 14,000
= ?
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Here are the steps to prepare the Process 1 account using FIFO method considering the losses:
1. Calculate equivalent units (EUP)
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- Production: 20000 units
- Closing WIP: 3000 units (20% complete) = 600 EUP
- Total EUP = 21000 units
2. Calculate costs:
- Opening WIP costs: Materials $6000, Conversion $1200 = $7200
- Current period costs: Materials $30000, Conversion $52200 = $82200
- Total costs = $82200 + $7200 = $89400
3. Calculate cost per EUP:
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Technology has both positive and negative effects on human lives and wildlife. Some key negative impacts include depleting natural resources through overharvesting, pollution from emissions and waste, and contributing to species extinction. Technology can also promote unhealthy lifestyles by reducing outdoor activities and exercise. Children in particular are negatively impacted by excessive screen time which can lead to issues like obesity, addiction, loneliness and depression. The proliferation of technology is also damaging to wildlife through radiation from devices and infrastructure like cell towers, as well as threats from wind turbines.
Final gs ch p dreams
The document discusses various theories and perspectives on dreams throughout history. It provides details on:
1) Ancient Egyptian theories that dreams were messages from gods and priests would interpret dreams for guidance. Greeks also believed dreams carried divine messages.
2) Sigmund Freud's theory that dreams reflect deepest desires from childhood. Carl Jung disagreed and believed dreams fulfill unconscious wishes.
3) Common dream symbols and their potential meanings such as the sun indicating important people, rain indicating blessings, and trees representing leaders.
4) Types of dreams according to Islamic tradition - true dreams, thoughts during the day, and dreams from Satan. Dreams can have positive or negative meanings.
Final gs ch p digestion
Digestion is a multi-step process where food is broken down from large insoluble molecules to smaller soluble molecules that can be absorbed into the bloodstream. The main steps are ingestion, digestion, absorption, assimilation, and egestion. There are two types of digestion: extracellular digestion which occurs outside cells and intracellular digestion which occurs inside cells. The alimentary canal aids in digestion, consisting of the mouth, esophagus, stomach, small intestine (made up of the duodenum, jejunum and ileum), and large intestine (made up of the caecum, colon and rectum).
Final gs ch 11 light pollution
This document discusses light pollution, defining it as the alteration of natural light levels due to artificial light sources. It is most severe in densely populated, industrialized areas of North America, Europe, Japan, and major Middle Eastern and North African cities. Light pollution comes from various exterior and interior lighting sources and has negative effects on the natural environment, humans, and animals. It disrupts ecosystems, increases greenhouse gases, and harms wildlife navigation, behaviors, and food sources. The document recommends reducing light pollution by using dimmer, targeted lighting and motion sensors to turn off unnecessary fixtures.
Final gs ch 10 noise pollution
Noise pollution is unwanted sound that disrupts human and animal life. It can damage hearing at 85 dB or above and cause health issues like heart problems, stress, and sleep disturbances in humans. Major sources include transportation, industrial machines, construction equipment, and loud music. Noise pollution interferes with animal communication, navigation, and reproduction and can cause permanent hearing loss. It also indirectly impacts plants by altering animal behaviors that help disperse seeds and pollinate.
Final gs ch 09 photosynthesis
Photosynthesis is the process by which plants convert carbon dioxide and water into glucose and oxygen using energy from sunlight. It requires the ingredients of water, carbon dioxide, light, and chlorophyll. Water is transported through the plant from the roots to the leaves, while carbon dioxide enters through pores in the leaves. Chlorophyll in the chloroplasts captures light energy to drive the reaction that produces glucose and oxygen. At night, plants respire like animals by absorbing oxygen and releasing carbon dioxide. Some plants are carnivorous and obtain nutrients by trapping and digesting animal prey using various trap types like pitfall, snap, flypaper, and suction traps.
2hrly gs ch p wind energy
Wind energy is generated by converting the kinetic energy of moving air into electrical energy using wind turbines. There are two main types of wind turbines - horizontal axis turbines with three blades rotating parallel to the ground, and vertical axis turbines with blades attached perpendicular to the ground. The size of wind turbines can vary from small residential turbines generating under 30 kW to large utility-scale turbines generating up to 5 MW. Choosing a wind turbine for residential use involves assessing energy needs, determining optimal location based on wind resources, and selecting a turbine matched to average wind speeds in the area.
2hrly gs ch p supernatural belief vs science perspective
This document discusses perspectives on beliefs in the supernatural from different cultures and time periods. It provides statistics on beliefs in God, heaven, hell, ghosts, and psychic healing among others from a survey in an unnamed country. The document also discusses a study conducted in South Africa on explanations for illness and finds that while biological explanations are agreed with, supernatural explanations are also commonly supported, especially among adults. It briefly mentions Aokigahara Forest in Japan, known as a suicide forest where many bodies have been found.
2 hrly gs ch p psychological issues and youth amber alitaf shaikh
Psychological Issues and Youth discusses common psychological disorders seen in teenagers. It covers issues like alcohol/drug abuse, anxiety, depression, attention deficit/hyperactivity disorder, eating disorders like anorexia and bulimia, conduct disorder, Tourette's syndrome, sexual abuse, and suicide. The document provides information on symptoms, warning signs, and risk factors for each disorder. It aims to educate about normal psychological development versus psychological problems in youth.
2hrly gs ch p personality
This document discusses personality and how it is determined by both hereditary and environmental factors. Personality is described as the dynamic organization of psychophysical systems that determine a person's unique adjustment to their environment. Personality traits can help with employee selection, career development, and matching people to jobs. Two approaches to measuring personality are described: the Myers-Briggs Type Indicator and the Big Five personality traits. Various methods are also listed for measuring personality through self-reports, observer ratings, and projective tests.
2hrly gs ch p perception
Perception is the process by which individuals organize and interpret their sensory impressions to give meaning to their environment. It involves selecting and organizing stimuli through the senses. An individual's perception is influenced by their characteristics, attitudes, personality, needs, and expectations. As a result, different people can perceive the same stimuli differently. Perception is also shaped by factors in the perceiver, the object or target being perceived, and the context of the situation. How we judge others is explained by attribution theory, which looks at whether we attribute behaviors internally or externally based on factors like distinctiveness, consensus, and consistency.
2hrly gs ch p facts about human skeleton
The human skeleton has several functions including providing structure, producing blood cells, storing minerals, and protecting organs. Babies have around 350 bones that fuse together into 206 bones for adults. The spine anchors all other bones and is made of 33 vertebrae. There are different bone types including long, short, flat, irregular, and sesamoid. Joints connect two or more bones and can be categorized by connection type and mobility, including little mobility, slight movement, and freely movable joints.
2hrly gs ch p bermuda triangle
The Bermuda Triangle is an area in the western part of the North Atlantic Ocean where a number of aircraft and ships are said to have disappeared under mysterious circumstances. It is bounded by points in Bermuda, Florida and Puerto Rico and covers about 500,000 square miles. While some ships and planes have disappeared in the area leaving little evidence, skeptics believe the number of incidents is relatively low when considering the high volume of traffic and that occurrences can be explained by violent weather or human error.
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一比一原版(UCSB毕业证)圣芭芭拉分校毕业证如何办理
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Do elements of globalization, such as Foreign Direct Investment (FDI), negatively affect the ability of countries in the Global South to preserve their culture? This research aims to answer this question by employing a cross-sectional comparative case study analysis utilizing methods of difference. Thailand and Cambodia are compared as they are in the same region and have a similar culture. The metric of difference between Thailand and Cambodia is their ability to preserve their culture. This ability is operationalized by their respective attitudes towards FDI; Thailand imposes stringent regulations and limitations on FDI while Cambodia does not hesitate to accept most FDI and imposes fewer limitations. The evidence from this study suggests that FDI from globally influential countries with high gross domestic products (GDPs) (e.g. China, U.S.) challenges the ability of countries with lower GDPs (e.g. Cambodia) to protect their culture. Furthermore, the ability, or lack thereof, of the receiving countries to protect their culture is amplified by the existence and implementation of restrictive FDI policies imposed by their governments.
My study abroad in Bali, Indonesia, inspired this research topic as I noticed how globalization is changing the culture of its people. I learned their language and way of life which helped me understand the beauty and importance of cultural preservation. I believe we could all benefit from learning new perspectives as they could help us ideate solutions to contemporary issues and empathize with others.
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"Does Foreign Direct Investment Negatively Affect Preservation of Culture in the Global South? Case Studies in Thailand and Cambodia."
Do elements of globalization, such as Foreign Direct Investment (FDI), negatively affect the ability of countries in the Global South to preserve their culture? This research aims to answer this question by employing a cross-sectional comparative case study analysis utilizing methods of difference. Thailand and Cambodia are compared as they are in the same region and have a similar culture. The metric of difference between Thailand and Cambodia is their ability to preserve their culture. This ability is operationalized by their respective attitudes towards FDI; Thailand imposes stringent regulations and limitations on FDI while Cambodia does not hesitate to accept most FDI and imposes fewer limitations. The evidence from this study suggests that FDI from globally influential countries with high gross domestic products (GDPs) (e.g. China, U.S.) challenges the ability of countries with lower GDPs (e.g. Cambodia) to protect their culture. Furthermore, the ability, or lack thereof, of the receiving countries to protect their culture is amplified by the existence and implementation of restrictive FDI policies imposed by their governments.
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financial assets represent claim for future benefit or cash. Financial assets are formed by establishing contracts between participants. These financial assets are used for collection of huge amounts of money for business purposes.
Two major Types: Debt Securities and Equity Securities.
Debt Securities are Also known as fixed-income securities or instruments. The type of assets is formed by establishing contracts between investor and issuer of the asset.
• The first type of Debit securities is BONDS. Bonds are issued by corporations and government (both local and national government).
• The second important type of Debit security is NOTES. Apart from similarities associated with notes and bonds, notes have shorter term maturity.
• The 3rd important type of Debit security is TRESURY BILLS. These securities have short-term ranging from three months, six months, and one year. Issuer of such securities are governments.
• Above discussed debit securities are mostly issued by governments and corporations. CERTIFICATE OF DEPOSITS CDs are issued by Banks and Financial Institutions. Risk factor associated with CDs gets reduced when issued by reputable institutions or Banks.
Following are the risk attached with debt securities: Credit risk, interest rate risk and currency risk
There are no fixed maturity dates in such securities, and asset’s value is determined by company’s performance. There are two major types of equity securities: common stock and preferred stock.
Common Stock: These are simple equity securities and bear no complexities which the preferred stock bears. Holders of such securities or instrument have the voting rights when it comes to select the company’s board of director or the business decisions to be made.
Preferred Stock: Preferred stocks are sometime referred to as hybrid securities, because it contains elements of both debit security and equity security. Preferred stock confers ownership rights to security holder that is why it is equity instrument
<a href="https://www.writofinance.com/equity-securities-features-types-risk/" >Equity securities </a> as a whole is used for capital funding for companies. Companies have multiple expenses to cover. Potential growth of company is required in competitive market. So, these securities are used for capital generation, and then uses it for company’s growth.
Concluding remarks
Both are employed in business. Businesses are often established through debit securities, then what is the need for equity securities. Companies have to cover multiple expenses and expansion of business. They can also use equity instruments for repayment of debits. So, there are multiple uses for securities. As an investor, you need tools for analysis. Investment decisions are made by carefully analyzing the market. For better analysis of the stock market, investors often employ financial analysis of companies.
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After this second you should be able to: Explain the main determinants of demand for any mineral product, and their relative importance; recognise and explain how demand for any product is likely to change with economic activity; recognise and explain the roles of technology and relative prices in influencing demand; be able to explain the differences between the rates of growth of demand for different products.
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Handout 2 ma problem 2
- 1. Handout 2 MA Problem 2 Problem 2: The monthly budgets for manufacturing overheads of concerns are as follows. Capacity budgeted production (units) 60% 1200 Rs. 2400 1800 2200 3200 8000 2000 100% 2000 Rs. 4000 3000 3000 4000 8000 2000 Wages Consumable stores Maintenance Power and Fuel Depreciation Insurance Required: I. Indicate which of items are fixed, variable and semi variable. II. Prepare a budget for 80% capacity level. Solution: Capacity output (units) 60% 100% V.C F.C M.C 1200 2000 Rs. Rs. Wages 2400 4000 2 Consumable stores 1800 3000 1.5 Maintenance 2200 3000 1 1000 Power and Fuel 3200 4000 1 2000 Depreciation 8000 8000 8000 Insurance 2000 2000 2000 High and low cost method Maintenance V.C = High cost – Low cost High activity – Low activity V.C = 3000 – 2200 2000 – 1200 V.C = 1 per Unit High cost F.C = High cost - ( high activity X V.C per unit) F.C = 3000 - (2000 X 1) F.C = 1000 Power and Fuel V.C = High cost – Low cost High activity – Low activity 80% 1600 Rs. 3200 2400 2600 3600 8000 2000 21,800/=
- 2. V.C = V.C = High cost F.C = F.C = F.C = 4000 2000 1 per Unit – – 3200 1200 High cost - ( high activity X V.C per unit) 4000 - (2000 X 1) 2000 For 80% Maintenance T.C = F.C T.V = 1000 T.V = 2600 Power and Fuel T.C = F.C T.V = 2000 T.V = 3600 + + V.C ( 1 X 1600 ) + + V.C ( 1 X 1600 )