... 4. Depreciation on the factory equipment. 5. Salaries for assembly-line quality control inspectors. 6. Sales commissions paid to sell laptop computers. 7. Electrical components used in assembling computers. 8. Wages of workers assembling laptop computers. 9. Soldering materials used on factory assembly lines. 10. Salaries for the night security guards for the factory building. The company intends to classify these costs and expenses into the following categories: (a) Direct materials, (b) Direct labor, (c) Manufacturing overhead, (d) Period costs. List the items (1) through (10). For each item, indicate the cost category to which it belongs. E1-9 E1-9 An incomplete cost of goods manufactured schedule is presented below. Complete the cost of goods manufactured schedule for Hobbit Company. E1-10 E1-10 Manufacturing cost data for Copa Company arc presented below. Case A Case B Case C Direct materials used $ (a) $68,400 $130,000 Direct labor 57,000 86,000 (g) Manufacturing overhead 46,500 81,600 102,000 Total manufacturing costs 195,650 (d) 253,700 Work in process 1/1/17 (b) 16,500 (h) Total cost of work in proems 221,500 (c) 337,000 Work in process 12/31/17 (c)...
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...[pic] Table of Contents 1.0 Executive Summary 2.0 Company Summary 1. 2.1 Start-up Summary a. Table: Start-up 3.0 Services 4.0 Market Analysis Summary a. Table: Market Analysis 5.0 Strategy and Implementation Summary 1. 5.1 Sales Forecast a. Table: Sales Forecast 2. 5.2 Milestones a. Table: Milestones 6.0 Management Summary 7.0 Financial Plan 1. 7.1 Start-up Funding a. Table: Start-up Funding 2. 7.2 Projected Profit and Loss a. Table: Profit and Loss [pic] 1.0 Executive Summary INSTRUCTIONS: Summarize the key points of your business plan. Type your topic text here. 2.0 Company Summary INSTRUCTIONS: Describe your company, who you are, where you operate. Type your topic text here. 2.1 Start-up Summary INSTRUCTIONS: Summarize your Start-up table numbers, both expenses and assets. Type your topic text here. Table: Start-up |Requirements | | | | | |Start-up Expenses | | |Expense 1 |$0 | |Expense 2 |$0 | |Expense 3 |$0 | |Expense 4 ...
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...considered? Question 2 Khalil, president of Video Adventure, has heard about operating leverage and asks you to explain this term. What is operating leverage? How does a company increase its operating leverage? Question 3 Manal operates a bed and breakfast hotel in a resort area in the Cedar Mountains. Depreciation on the hotel is $60,000 per year. Manal employs a maintenance person at an annual salary of $32,000 and a cleaning person at an annual salary of $24,000. Real estate taxes are $10,000 per year. The rooms rent at an average price of $60 per person per night including breakfast. Other costs are laundry and cleaning service at a cost of $8.00 per person per night and the cost of food which is $4.00 per person per night. Instructions: (a) Determine the number of rentals and the sales revenue Manal needs to break even using the contribution margin technique. (b) If the current level of rentals is 3,000, by what percentage can rentals decrease before Manal has to worry about having a net loss? (c) Manal is considering upgrading the breakfast service to attract more business and increase prices. This will cost an additional $3.00 for food costs per person per night. Manal feels she can increase the room rate to $65 per person per night. Determine the number of...
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...RATIONALE If you’re a parent or teacher whose pupil has a problem with writing skills, it can be a frustrating experience. He/she may be falling behind peers in class, getting poor grades and even acting out due to negative feedback, that’s why this study was conducted. The purpose of this study is to investigate the efficiency of writing process in improving written expression skills of Grade IV pupils in Aglayan Elementary School. I. INTRODUCTION Writing is an important part of our daily lives. It is, however, a difficult skill to learn and master. By getting a head start with some simple activities, you can help your child begin to develop her writing skills at an early age. By doing so, you will be contributing to her future success as a pupil and as an adult while teaching her how to express herself. Whether pupils are writing by hand or on the computer, many assignments and exams require pupils to write short answers or longer essays as a way of assessing what they have learned. As pupils get older, they will be expected to show more sophisticated writing skills, and to complete more sophisticated tasks through their writing. In addition, many colleges and universities require students to write essays as part of their admissions application. Unlike any other skills, writing skills are important universally. They are needed in any field, or endeavor one is. And since there are only two ways (speaking and writing) by which can express one’s feelings, thoughts, desires...
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...Part A. On January 1, 2014, Flip Corporation had 560,000 shares of $1 par value common stock issued and outstanding. There was a $3,000,000 balance in the Retained Earnings account at the beginning of the year. During the first quarter of the year, the following transactions occurred: Jan. 8 Issued 40,000 shares of its own common stock for $400,000. Jan. 18 Declared a cash dividend of $1 per share to stockholders of record on Jan. 10. Jan. 31 Paid the $1 cash dividend declared on Jan. 18. Feb. 2 Purchased 3,000 shares of its own common stock for the treasury at $11 per share. Feb. 14 Sold 2,000 shares of the treasury stock purchased on Feb. 2 for $12 per share. March 25 Declared a 2 for 1 stock split on outstanding shares. Instructions Prepare journal entries to record the above transactions. Part B. The following information is available for Flip Corporation for the year ended December 31, 2014: Beginning retained earnings $ 340,000 Cost of goods sold 620,000 Declared cash dividends 50,000 Operating expenses 170,000 Other expenses and losses 40,000 Other revenues and gains ...
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...and sequence in order to write words correctly and it is this cognitive process that enables the child to become proficient in the phonetic analysis skills that are the foundation of the reading process. This guide will include principles of effective instruction and some teaching strategies used to address the needs of students with EBD. At times it will refer to principles governing behavior that impact the outcomes of instruction. It will include some instructional lessons for teaching primary reading and writing, the steps to achieve the objectives and assessment procedures to insure the efficacy of interventions. Since there hasn’t been many scientifically based studies of EBD specific to these subjects (Yell, Meadows, Drasgow, & Shriner, 2009), the guide will show how a task analysis can be used to design an effective lesson. Teaching children with EBD is compounded by the fact that their behavior problems are often caused by social and academic failure (Kauffman, 2005). Therefore, part of the instructional plan must be to eliminate the behavioral problems and substitute replacement behaviors while teaching the student the necessary academic skills. So the principles that guide effective instruction and strategies that support it must be considered. The 8 Principles that Guide Effective Instruction for EBD students...
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...Linda Olsen is studying for the next accounting midterm examination. Summarize for Linda what she should know about management functions. BE1-2 The Sarbanes-Oxley Act (SOX) has important implications for the financialcommunity. Explain two implications of SOX. BE1-3 Listed below are the three functions of the management of an organization. 1. Planning 2. Directing 3. Controlling Identify which of the following statements best describes each of the above functions. BE1-4 Determine whether each of the following costs should be classified as direct materials (DM), direct labor (DL), or manufacturing overhead (MO). (a)Frames and tires used in manufacturing bicycles. (b) Wages paid to production workers. (c) Insurance on factory equipment and machinery. (d) Depreciation on factory equipment. BE1-5 Indicate whether each of the following costs of an automobile manufacturer would be classified as direct...
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...Linda Olsen is studying for the next accounting midterm examination. Summarize for Linda what she should know about management functions. BE1-2 The Sarbanes-Oxley Act (SOX) has important implications for the financialcommunity. Explain two implications of SOX. BE1-3 Listed below are the three functions of the management of an organization. 1. Planning 2. Directing 3. Controlling Identify which of the following statements best describes each of the above functions. BE1-4 Determine whether each of the following costs should be classified as direct materials (DM), direct labor (DL), or manufacturing overhead (MO). (a)Frames and tires used in manufacturing bicycles. (b) Wages paid to production workers. (c) Insurance on factory equipment and machinery. (d) Depreciation on factory equipment. BE1-5 Indicate whether each of the following costs of an automobile manufacturer would be classified as direct...
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...balanced review of current scientific knowledge regarding effective programs for English Language Learners (ELLs) in general and Structured English Immersion (SEI) in particular. However, we find that the review neglects to reference significant research bearing on the questions raised, and frequently draws inappropriate conclusions from the research presented. Perhaps most disappointing is the tendency in the review to neglect important conceptual distinctions which could have usefully guided the research summary. Below we address each area of literature review in turn, pointing out significant limitations and incorrect interpretations as they arise. 1. What is the current state of scientific research in the area of effective instruction for English Learners? The review cites references to make the point that there are relatively few high quality studies regarding program effectiveness for English Language Learners, with estimates ranging from five (Gersten & Baker, 2000) to fifty (Genesee, Lindholm-Leary, Saunders & Christian, 2004). While any empirical question of significance might benefit from additional research, experts widely believe that adequately many program effectiveness studies have been carried out to provide solid guidance to policy makers. Several recent research syntheses have been conducted which the Task Force document fails to reference and which bear directly on the question...
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...informal education. In order to solve everyday problems, children consciously or unconsciously engage in scientific thinking and analysis of situations. This scientific approach to solving everyday problems needs to be encouraged and developed in a formal educational setting where teachers continuously change and organize curriculum and instruction to meet the needs of their children (Poon, Tan & Tan, 2009). The best environment that fosters and develops structured scientific analytical thinking is the school, where the child spends the major section of his/her day when he/she is away from home. It is within the school environment that formal learning takes place. Acceptable attitudes and values which the child inculcates are transmitted by the teacher who is specifically trained to teach at given levels. The training of the teacher in the use of the most effective methods of teaching is therefore the first and foremost important goal preceding the child’s education, especially since it has been established that teachers go on to teach science in the same way that they have been taught (Marshall & Dorward, 2000). Upon investigation, in private as well as public schools, we have been privy to two familiar methods of teaching science in the elementary and kindergarten classrooms. The two common methods are the inquiry and the direct instruction methods of teaching. The inquiry method of teaching is practiced mainly by a lot of public school teachers in the kindergarten...
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...demonstrating that, as the result of heredity, upbringing, and current environmental demands, different individuals have a tendency to both perceive and process information differently. The different ways of doing so are generally classified as: 1. Concrete and abstract perceivers–Concrete perceivers absorb information through direct experience, by doing, acting, sensing, and feeling. Abstract perceivers, however, take in information through analysis, observation, and thinking. 2. Active and reflective processors–Active processors make sense of an experience by immediately using the new information. Reflective processors make sense of an experience by reflecting on and thinking about it. Traditional schooling tends to favor abstract perceiving and reflective processing. Other kinds of learning aren’t rewarded and reflected in curriculum, instruction, and assessment nearly as much. How the Learning Styles Theory Impacts Education Curriculum–Educators must place emphasis on intuition, feeling, sensing, and imagination, in addition to the traditional skills of analysis, reason, and sequential problem solving. Instruction–Teachers should design their instruction methods to connect with all four learning styles, using various combinations...
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...25% toward your final grade. Although you're not required to follow the suggested schedule in the Course Guide, it's a good idea to complete Assignment 4 at around the end of week twelve. Please refer to "Preparing Your Assignments" found in the “Assignments and Submission Instructions” section of your course Home Page. As noted in Module Seven, this assignment requires you to use secondary sources. (Refer to the last module for the distinction between primary and secondary sources.) Please note your secondary sources may include the essays included in the "Criticism" section of your Norton edition. Quotations and paraphrases from both your primary source (Pride and Prejudice) and secondary sources (articles and books on Pride and Prejudice) means that your essay must include parenthetical citations and a Work Cited list. Note that the Norton edition of Pride and Prejudice should be included in your Works Cited list. Consult chapter 34, section 34a of the Harbrace Handbook for Canadians for specific instructions on citing particular kinds of sources. If, for example, you quote from one of the essays included in the "Criticism" section of your Norton edition of Pride and Prejudice, look for the instructions on citing articles or essays first published elsewhere. Whether your research for Assignment 4 is extensive or narrowly focused, remember to avoid turning your essay into a patchwork of quotations from different articles and books. Your thesis should be the controlling feature...
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...Compensation Management HR494 In researching the different options available for job analysis, I found a listing of the different types on HumanResources.Hrvinet.com website. The list includes direct observation, work methods analysis, critical incident technique, interview method, position analysis questionnaire, functional job analysis, work profiling system, MOSAIC model, common metric questionnaire, Fleishman job analysis systems, task inventory, job element method, diary method, checklist and rating scales, competency profiling, examining manual/reference materials, technical conference and threshold traits analysis system. Of these different options, I would choose to use a combination of the direct observation and the functional job analysis. “Direct observation enables the trained job analyst to obtain first-hand knowledge and information about the job being analyzed.” (Job-analysis.net) This method is best suited for jobs that have the following work behaviors: involve some degree of movement; that have task that are short in duration; and in which the observer can learn information about the job through observation. The biggest advantage of observation is that the analyst is able to get first-hand knowledge about the job, unlike with other methods such as interview or questionnaire in which these only allow the analyst to indirectly obtain the knowledge. Also, with observation you are able to see and experience the work environment, tools and equipment...
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...inventory Ending finished goods inventory c. Beginning raw materials inventory Ending work in process inventory d. Beginning work in process inventory Ending work in process inventory 2. Cost of goods sold is equal to a. total manufacturing costs plus beginning work in process less ending work in process. b. cost of goods sold plus beginning work in process less ending work in process. c. total manufacturing costs plus ending work in process less beginning work in process. d. cost of goods manufactured plus beginning finished goods less ending finished goods. 3. Inventory accounts for a manufacturer consists of a. direct materials, work in process, and finished goods. b. direct labor, work in process, and finished goods. c. manufacturing overhead, direct materials, and direct labor. d. work in process, direct labor, and manufacturing overhead. 4. In a process cost system, equivalent units of production are the a. work done on physical units expressed in fully completed units. b. units that are transferred to the next processing department. c. units completed and transferred to finished goods. d. units that are incomplete at the end of a period. Use the following information for questions 5 and 6. In the month of November, a department had 500 units in the beginning work in process inventory that were 60% complete. These units had $16,000 of materials cost and $12,000 of...
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...total $300,000 for the year, and machine usage is estimated at 125,000 hours. For the year, $322,000 of overhead costs are incurred and 130,000 hours are used. Instructions (a) Compute the manufacturing overhead rate for the year. (b) What is the amount of under-or overapplied overhead at December 31? (c) Prepare the adjusting entry to assign the under-or overapplied overhead for the year to cost of goods sold. 2) Crawford Corporation incurred the following transactions. 1. Purchased raw materials on account $46,300. 2. Raw materials of $36,000 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $6,800 was classified as indirect materials. 3. Factory labor costs incurred were $59,900, of which $51,000 pertained to factory wages payable and $8,900 pertained to employer payroll taxes payable. 4. Time tickets indicated that $54,000 was direct labor and $5,900 was indirect labor. 5. Manufacturing overhead costs incurred on account were $80,500. 6. Depreciation on the company’s office building was $8,100. 7. Manufacturing overhead was applied at the rate of 150% of direct labor cost. 8. Goods costing $88,000 were completed and transferred to finished goods. 9. Finished goods costing $75,000 to manufacture were sold on account for $103,000. Instructions Journalize the transactions. (Omit explanations.) 3) Tombert Decorating uses a job order cost system to collect the costs of its interior decorating business. Each...
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