...Fidel Luna (15275168) NT-1310 Unit 2 Lab Cloud Computing Research iCloud Drive Inc. #566-533W Roulette Street, Pembina North Dakota, 58271 USA Founded in 2000, iCloud Inc. is recognized as a thought leader and innovator of Cloud services, bringing continuous innovation through high-performing cloud solutions to clients that want simple Internet Technology delivered in a less expensive way. iCloudDrive brings powerful backup, collaboration and sharing features to your business. It’s easy to use making it suitable for everyone – whether you’re a one-person business or a large enterprise. Provider | Cost | Speed | Space | APIs | Customer Service | Users | Ecryption | ICloud Express | $38.00/Month | n/a | 2 TB | All | Good | 3 | 256 Bit | | $125.00/Month | n/a | 10 TB+ | All | Good | 10 + | 256 Bit | Rackspace General Purpose * High-performance, RAID 10-protected SSD storage * Redundant 10-Gigabit networking * Option of booting from Cloud Block Storage (additional charges apply for Cloud Block Storage) * Disk I/O up to ~35,000 4K random read IOPS and ~35,000 4K random write IOPS* Provider | Cost | Speed | Space | APIs | Customer Service | Users | Ecryption | General1-2 | $29.00/mo | 400Mb/s | 40GB SSD | | 24x7x365 | 2 | | General1-4 | $58.00/mo | 800Mb/s | 80GB SSD | | 24x7x365 | 4 | | General1-8 | $117.00/mo | 1,600Mb/s | 160GB SSD | | 24x7x365 | 8 | | OneDrive Store: Securely store all your files and share them...
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...Question 1: Score 2.5/5 | | | Your response | Correct response | Exercise 7-1 Variable and Absorption Costing Unit Product Costs [LO1] | Ida Sidha Karya Company is a family-owned company located in the village of Gianyar on the island of Bali in Indonesia. The company produces a handcrafted Balinese musical instrument called a gamelan that is similar to a xylophone. The sounding bars are cast from brass and hand-filed to attain just the right sound. The bars are then mounted on an intricately hand-carved wooden base. The gamelans are sold for 850 (thousand) rupiahs. (The currency in Indonesia is the rupiah, which is denoted by Rp.) Selected data for the company's operations last year follow (all currency values are in thousands of rupiahs): | | | | | Units in beginning inventory | | 0 | Units produced | | 340 | Units sold | | 295 | Units in ending inventory | | 45 | Variable costs per unit: | | | Direct materials | Rp | 260 | Direct labor | Rp | 370 | Variable manufacturing overhead | Rp | 62 | Variable selling and administrative | Rp | 24 | Fixed costs: | | | Fixed manufacturing overhead | Rp | 52,000 | Fixed selling and administrative | Rp | 39,000 | Requirement 1: | Assume that the company uses absorption costing. Compute the unit product cost for one gamelan. (Omit the "Rp" sign in your response. Round your answer to the nearest whole number.) | | Unit product cost | Rp | 1105 (0%) | | Exercise 7-1 Variable...
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...Management Accounting and Control Lecture 4: Cost system refinement: Activity‐based costing; Process Costing Reading: Horngren Chapter 7 (Ch 5 in 14th edition); and Ch 8 to p 276 and pp281‐283 (Ch 17 14th edition) Note: the FIFO method will not be examined in this course and nor will Hybrid (Operation) Costing , therefore you do not need to read the pages that relate to these topics. 1 Salters Pty Ltd, a specialised equipment manufacturer, uses a job order costing system. The overhead is allocated to jobs on the basis of direct labour hours. The overhead rate is now $2,000 per direct labour hour. The design engineer thinks this is illogical and has stated the following: “Our accounting system doesn’t make any sense to me. It tells me that every labour hour carries additional overhead of $2,000. This means that direct labour makes up only 5% of our total product cost, yet it drives all our costs. In addition, these rates give my design engineers incentives to ‘design out’ direct labour by using machine technology. Yet over the past years as we have had less and less direct labour, the overhead rate keeps going up and up. I won’t be surprised if next year the rate is $2,500 per direct labour hour. I’m also concerned because small errors in our estimates of the direct labour content of a job can have a large impact on our estimated costs. Just a 30 minute error in our estimate of assembly time is worth $1,000. Small mistakes in our direct labour time estimates can really swing our bids ...
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...S.S.N.M.M COLLEGE OF NURSING SEMINAR ON UNIT PLAN SUBMITTED TO; SUBMITTED BY; PROF:MRS.SAMPATH ANEESH S P VICEPRINCIPAL 1st yr Msc Nursing SUBMITTED ON: 11.11.2011 INTRODUCTION With in the last two decades , more and more educators have come to accept the unit as the basis of organization of learning. They recognize the facts that learning in units more effectively meets the needs of the students than traditionally daily lesson-assigning and lesson learning procedure. The concept of unit learning is still in the stage of development. Consequently , it has come to mean different things to different teachers . the situation has caused the evolution of various names which are used to differentiate between the several interpretations ,such as contract plan , Dalton plan ,project method , unit assignment ,Winnetka plan and others . The basis of unit idea can be traced to JOHANN FRIEDRICH HERBART (1776-1841) . herbart stressed 4 essentials in learning process 1. Clear apprehension by the student of each individual fact . 2. Association or comparison of the facts. 3. Systematization...
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...ACTIVITY-BASED COSTING McGraw-Hill/Irwin Copyright © 2008 by The McGraw-Hill Companies, Inc. All rights reserved. ACTIVITY BASED COSTING Traditional costing system 1. Direct and indirect costs are allocated to process centres or major departments ABC System 1. The direct and indirect costs are allocated to activities like Purchases, Material handling, Producing the goods, machine set ups, Supervising production workers, Inspecting finished goods, Dispatching good to customers 2.Cost driver as base for allocation of overheads is based on cause and effect relationship between overheads and the overhead allocation base (the cost driver) Stores deptt – Labour hours or machine hours or units produced 3. There are many allocation bases as per activity chosen and cause and effect base relationship 1-2 2. Cost driver as base for allocation of overheads is not based on cause and effect relationship 3. There is only one cost driver Or OH allocation Traditional, Volume-Based Product-Costing System • Aerotech produces three complex printed circuit boards referred to as Mode I, Mode II, and Mode III. • The following information is obtained from company records: Mode I Production: Units Runs 10,000 1 run of 10,000 units Mode II 20,000 4 runs of 5,000 units Mode III 4,000 10 runs of 400 units 1-3 Traditional, Volume-Based Product-Costing System Additional information includes: Direct materials Direct labor Mode I Mode II Mode III $ 50.00 $ 90.00 $ 20...
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...ITT Technical Institute NT1210 Introduction to Networking Onsite Course SYLLABUS Credit hours: 4.5 Contact/Instructional hours: 56 (34 Theory Hours, 22 Lab Hours) Prerequisite(s) and/or Corequisite(s): Prerequisites: NT1110 Computer Structure and Logic or equivalent Course Description: This course serves as a foundation for the study of computer networking technologies. Concepts in data communications, such as signaling, coding and decoding, multiplexing, circuit switching and packet switching, OSI and TCP/IP models, LAN/WAN protocols, network devices and their functions, topologies and capabilities are discussed. Industry standards and the development of networking technologies are surveyed in conjunction with a basic awareness of software and hardware components used in typical networking and internetworking environments Introduction to Networking Syllabus Where Does This Course Belong? This course is required for the associate program in Network System Administration and the associate program in Electrical Engineering Technology. The following diagrams demonstrate how this course fits in each program. Associate Program in Network Systems Administration NT2799 NSA Capstone Project NT2580 Introduction to Information Security NT2670 Email and Web Services NT2640 IP Networking PT2520 Database Concepts NT1330 Client-Server Networking II NT1230 Client-Server Networking I NT1430 Linux Networking PT1420 Introduction to Programming NT1110...
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...ITT Technical Institute NT1210 Introduction to Networking Onsite Course SYLLABUS Credit hours: 4.5 Contact/Instructional hours: 56 (34 Theory Hours, 22 Lab Hours) Prerequisite(s) and/or Corequisite(s): Prerequisites: NT1110 Computer Structure and Logic or equivalent Course Description: This course serves as a foundation for the study of computer networking technologies. Concepts in data communications, such as signaling, coding and decoding, multiplexing, circuit switching and packet switching, OSI and TCP/IP models, LAN/WAN protocols, network devices and their functions, topologies and capabilities are discussed. Industry standards and the development of networking technologies are surveyed in conjunction with a basic awareness of software and hardware components used in typical networking and internetworking environments Introduction to Networking Syllabus Where Does This Course Belong? This course is required for the associate program in Network System Administration and the associate program in Electrical Engineering Technology. The following diagrams demonstrate how this course fits in each program. Associate Program in Network Systems Administration NT2799 NSA Capstone Project NT2580 Introduction to Information Security NT2670 Email and Web Services NT2640 IP Networking PT2520 Database Concepts NT1330 Client-Server Networking II NT1230 Client-Server Networking I NT1430 Linux Networking PT1420 Introduction to Programming NT1110...
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...Chapter 2 ------------------------------------------------- COST BEHAVIOR and COST ESTIMATION ------------------------------------------------- LEARNING UNIT OBJECTIVES After studying Unit 2.1, you should be able to: * Identify basic cost behavior patterns and explain how changes in activity level affect total cost and unit cost. After studying Unit 2.2, you should be able to: * Estimate a cost equation from a set of cost data and predict future total cost from that equation. After studying Unit 2.3, you should be able to: * Prepare a contribution format income statement. ------------------------------------------------- PREVIEW OF CHAPTER 2 While GAAP-based income statements are required for external financial reporting, they are not very useful for internal decision making because expenses are categorized based on business function. Unit 2.1 explains why it is important for managers to understand cost behavior and how various types of costs behave. Unit 2.2 explains cost estimation and the methods of estimating costs. Unit 3 explains the contribution margin, contribution margin ratio, the contribution margin income statement, and how changes in costs affect operating income. The content and organization of this chapter are as follows: Cost Behavior and Cost Estimation | Unit 1 – Cost Behavior Patterns | Unit 2 – Cost Estimation | Unit 3 – Contribution Margin Analysis | * Variable costs * Fixed costs *...
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...Chapter 5 Activity-Based Costing and Activity-Based Management Objective 5. 1 1) If products are different, then for costing purposes: A) an ABC costing system will yield more accurate cost numbers B) a simple costing system should be used C) a single indirect-cost rate should be used D) none of the above Answer: A Diff: 1 Terms: activity-based costing (ABC) Objective: 1 AACSB: Reflective thinking 2) Overcosting a particular product may result in: A) loss of market share B) pricing the product too low C) operating efficiencies D) understating total product costs Answer: A Diff: 2 Terms: product undercosting Objective: 1 AACSB: Analytical skills 3) Undercosting of a product is most likely to result from: A) misallocating direct labor costs B) underpricing the product C) overcosting another product D) overstating total product costs Answer: C Diff: 2 Terms: product overcosting Objective: 1 AACSB: Reflective thinking 4) A company produces three products; if one product is overcosted then: A) one product is undercosted B) one or two products are undercosted C) two products are undercosted D) no products are undercosted Answer: B Diff: 1 Terms: product-cost cross-subsidization Objective: 1 AACSB: Ethical reasoning 1 Copyright 2012 Pearson Education, Inc. 5) Misleading cost numbers are most likely the result of misallocating: A) direct material costs B) direct manufacturing labor costs C) indirect costs D) All of these answers are correct. Answer: C Diff: 2 Terms: activity-based...
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...Unit title Level Credit value Unit code Unit review date Understanding Organisations and the Role of Human Resources 31 4 3HRC Sept. 2011 Purpose and aim of unit This core unit provides an introduction to the role of human resources and learning and development (HR/L&D) within an organisation and the environmental context. By the end of this unit the learner will have developed their understanding of how HR activities support an organisation’s strategy and assist the achievement of business objectives and how these are shaped by internal and external factors. This unit is suitable for persons who: are aspiring to, or embarking on, a career in HR/L&D are working in the field of HR/L&D in a support role and wish to develop their knowledge and skills have responsibility for HR/L&D activities and decisions within an organisation without a specialist function are employees or independent consultants within the field of HR/L&D wish to understand the role of HR/L&D in the wider, organisational and environmental context. Learning outcomes On completion of this unit, learners will: 1 Understand the purpose of an organisation and its operating environment. 2 Understand the structure, culture and functions of an organisation. 3 Understand how HR activities support an organisation. 1 Equivalents in Ireland = 5; Scotland = 6 CIPD unit 3HRC - Version 2 - 17.03.10 1 Unit content Indicative content is provided for each of the learning...
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...CHAPTER 4 ACTIVITY-BASED PRODUCT COSTING QUESTIONS FOR WRITING AND DISCUSSION 1. Unit costs provide essential information needed for inventory valuation and preparation of income statements. Knowing unit costs is also critical for many decisions such as bidding decisions and accept-or-reject special order decisions. represent a significant proportion of total overhead costs. 8. Low-volume products may consume nonunit-level overhead activities in much greater proportions than indicated by a unit-level cost driver and vice versa for high-volume products. If so, then the low-volume products will receive too little overhead and the high-volume products too much. 2. Cost measurement is determining the dollar amounts associated with resources used in production. Cost assignment is associating the dollar amounts, once measured, with units produced. 9. If some products are undercosted and others are overcosted, a firm can make a number of competitively bad decisions. For example, the firm might select the wrong product mix or submit distorted bids. 3. An actual overhead rate is rarely used because of problems with accuracy and timeliness. Waiting until the end of the year to ensure accuracy is rejected because of the need to have timely information. Timeliness of information based on actual overhead costs runs into difficulty (accuracy problems) because overhead is incurred nonuniformly and because production also may be nonuniform. 10. 11. ...
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...Appendix C Activity-Based Costing QUESTIONS 1. Manufacturing overhead costs cannot be directly traced to units of product like direct materials and direct labor. Assigning overhead costs to units of product requires some sort of allocation on some “reasonable” basis. 2. In the first stage, service department costs are assigned to operating departments. In the second stage, a predetermined overhead rate is computed for each operating department and used to assign overhead to output (or jobs or products). 3. Operating departments are directly involved in manufacturing or selling the products or services of a business. Service departments support operating departments through activities such as accounting, payroll, and legal services. 4. Activity-based costing (ABC) is a method for allocating shared costs among departments or products. It is especially common for overhead allocation. The goal of ABC is to provide reliable information about costs and their sources. One advantage of ABC is that it forces managers to examine the behavior of cost drivers and cost levels, with the result that costs are more likely to be managed effectively. 5. Anything to which costs would be assigned is considered a “cost object.” Common cost objects are units of product, product lines, departments, activities, and projects. 6. An activity cost driver is the measure of the activity that causes costs to be incurred. For instance, the activity driver for the activity “printing...
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...CHAPTER 4 ACTIVITY-BASED COSTING CHAPTER REVIEW UNIT COSTS 1. Functional-based and activity-based costing assigns costs to cost objects such as products and customers. Once costs are assigned to the cost object, the unit cost is calculated by dividing the total cost assigned to the units produced by the number of units produced. 2. Unit cost information is used to: ■ value inventory ■ determine cost of goods sold, which affects income ■ determine bids to give to potential customers ■ decide whether to make or buy a product ■ decide whether to accept or reject a special order ■ decide whether to keep or drop a product line ■ decide whether to introduce a new product 3. Different cost information is needed for different purposes. 4. For external reporting, product costs include direct materials, direct labor, and overhead. 5. Cost measurement involves determining the dollar amount of direct materials, direct labor, and overhead used in production. 6. Two cost measurement systems are: ■ actual costing ■ normal costing 7. Cost assignment involves associating costs with units produced. 8. Two cost assignment systems are: ■ functional-based costing ■ activity-based costing Production of Unit Cost Information 9. Actual costing assigns actual costs of direct materials, direct labor, and overhead to products. 10. Actual cost systems are rarely used because they cannot provide accurate unit cost information on a timely...
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...Chapter 2 ------------------------------------------------- Managerial Accounting and Cost Concepts Solutions to Questions 2-1 The three major elements of product costs in a manufacturing company are direct materials, direct labor, and manufacturing overhead. 2-2 a. Direct materials are an integral part of a finished product and their costs can be conveniently traced to it. b. Indirect materials are generally small items of material such as glue and nails. They may be an integral part of a finished product but their costs can be traced to the product only at great cost or inconvenience. c. Direct labor consists of labor costs that can be easily traced to particular products. Direct labor is also called “touch labor.” d. Indirect labor consists of the labor costs of janitors, supervisors, materials handlers, and other factory workers that cannot be conveniently traced to particular products. These labor costs are incurred to support production, but the workers involved do not directly work on the product. e. Manufacturing overhead includes all manufacturing costs except direct materials and direct labor. Consequently, manufacturing overhead includes indirect materials and indirect labor as well as other manufacturing costs. 2-3 A product cost is any cost involved in purchasing or manufacturing goods. In the case of manufactured goods, these costs consist of direct materials, direct labor, and manufacturing overhead. A period cost is a cost that is taken directly...
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...Problem 1-14B (45 minutes) 1. | |House Of Pianos, Inc. | | |Traditional Income Statement | | |For the Month Ended September 30 | | | | | | | |Sales (60 pianos × $3,300 per piano) | |$198,000 | | |Cost of goods sold | | 89,520 | | |(60 pianos × $1,492 per piano) | | | | |Gross margin | |108,480 | | |Selling and administrative expenses: | | | | |Selling expenses: | | | | |Advertising ...
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