$ 60 Direct labor per unit $ 20 Variable manufacturing overhead per unit $ 5 Variable selling cost per dollar of sales $ 0.10 Annual fixed manufacturing overhead $ 2,000,000 Annual fixed selling expense $ 1,000,000 Annual fixed administrative expense $ 800,000 Units produced $ 200,000 Units sold $ 170,000 First, we need to compute the unit product cost under both full and variable costing. Absorption costing Direct materials 60 Direct
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9% 60,000 40,000 •Other Population Characteristics* •Foreign born – 18% •Speaks language other than English at home – 17% •Disabled population – 8% •Veteran population – 10% 20,000 0 Under 10 to 19 20 to 29 30 to 39 40 to 49 50 to 59 60 to 69 70 to 79 80 years 10 years years years years years years years years and over Source: U.S. Census Bureau, 2009 Annual Population Estimates; *2009 American Community Survey, 1-Year Estimates 2 2009 Population: Density • Population
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min per dozen- 6 dozen per hour 5 min per dozen- 12 dozen per hour 2 min per dozen- 30 dozen per hour 1 min per dozen- 60 dozen per hour Wash, mix, spoon Bake Cool Pack Accept Payment 6 + 2 min per dozen- 7.5 dozen per hour 1+9 min per dozen- 6 dozen per hour 5 min per dozen- 12 dozen per hour 2 min per dozen- 30 dozen per hour 1 min per dozen- 60 dozen per hour 1. How long will it take you to fill a rush order? * The rush time is the sum of the processing times
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Justification/Recommendation Reports Introduction : • Justification reports are written to defend changes in policy or procedure. • They are often written without any request from the reader. The report focuses on answering the question "why should we?" • Do this by providing supporting evidence and convincing arguments to back the changes your report proposes. • It analyzes a problem, discuss options, and present a recommendation, Solution, or action to be taken.
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Lab Assignment Part A – Analysis of Literature Data 1. Proof Stress vs Cold Work 600 500 Proof stress (MPa) 400 15µm 300 200 100 0 0 10 20 30 40 50 60 70 Cold work (%) 70µm Sample 5 - 15µm Sample 5 - 70µm Figure 1 – Proof Stress vs Cold Work of 70/30 Brass As can be seen from Figure 1, the 0% cold worked points (Sample 5) for each grain size is in line with the curve of the other four points. The amount of proof stress increases with increased cold work, but approaches an asymptote at
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market risk premium is estimated to be 6 percent. For the bond-yield-plus-risk-premium approach, the firm uses a 4 percentage point risk premium. 5. Harry Davis’ target capital structure is 30 percent long-term debt, 10 percent preferred stock, and 60 percent common equity. To structure the task somewhat, Jones has asked you to answer the following questions. a. 1. What sources of capital should be included when you estimate Harry Davis’ weighted average cost of capital (WACC)? Answer: The
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| Less accumulated depreciation | −95 | −125 | Net fixed assets | 105 | 165 | Total assets | $345 | $465 | Accounts payable | $ 30 | $ 45 | Bank loan | 20 | 27 | Accrued liabilities | 10 | 23 | Total current liabilities | 60 | 95 | Long-term debt | 15 | 15 | Common stock | 85 | 120 | Retained earnings | 185 | 235 | Total liabilities and equity | $345 | $465 | A. Calculate the net profit margin and the sales-to-total assets ratio for Salza for 2013 using
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Ch 12 – Numerical Problem 6 Jake Goldstone is working 30 hours per week. His marginal utility of income is 2, his marginal utility of leisure is 60, and his hourly wage is $20. Assume throughout this problem that the income effect is zero. Is Mr. Goldstone maximizing his utility? Would working more or less increase his utility? If his wage rose to $30 per hour, would he be maximizing his utility by working 30 hours per week? If not, should he work more or fewer hours? At a wage of $40 per hour, would
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Inc. March 22, 2012 Question 1: Compute the following quantities for the current production process as well as for Mike’s and Ike’s plans, assuming the plans are implemented as described in the case. Cutting: Time required = (90 mins + 30 mins) / (60 layers x 8 patterns) = 0.25 mins / shirt for 1 cutting machine. (TABLE: CURRENT PRODUCTION PROCESS) Operation:Current Production Process | Regular Shirts Labor Content(mins/shirt) | Number of Workers | Time required =Labor content / # Workers(mins/worker/shirt)
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if the creditor for economic or legal reasons, related to the debtor’s financial difficulties, grants a concession to the debtor that it would not otherwise consider (FASB ASC 470-60-15-5). That concession either stems from an agreement between the creditor and the debtor or is imposed by law or court (FASB ASC 470-60-15-6). In a Troubled Debt Restructuring, the creditor’s objective is to maximize recovery of its investment by granting relief to the debtor. The creditor expects to obtain more
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