Introduction Danshui was a contract manufacturer that assembled electronic products located in Southern China. Danshui has a contract to assemble 2.4 million iPhones within the period from 1st June 2010 to 31st May 2011 and their current production is only 180,000 units per month compared to planned production is 200,000 units. Danshui is using semiskilled labor for less than 1 dollar an hour and assembly line technique. Due to high demand of IPhone 4, Apple had contracted with Danshui to assemble
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For Case 3-1: answer questions 1 - 5. 1. Breakeven Volume Analysis Varible costs Medical Supplies: $493,806 Purchased Laboratory Services: $24,476 Water Usage: $20,896 Total Variable Costs: $539,178 Number of treatments: 5,736 Total Variable Cost / Number of treatments $539,178 / 5,736 = 94 Px = a + bx $250x = $510,870 + 94x $156x = $510,870 ($156x = $510,870)/$156 = 3274.81 3274.81 treatments per year 7 nurses -1 $35,000/7 = $5,000 bi-monthly / 2 = $2,500 monthly ($2,500
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Warning, this is a study guide, not a cheat sheet. 1. Prepare a statement showing the incremental cash flows for this project over an 8-year period. -Initial investment: The initial investment (I) is the sum of the investment in plant and equipment. I = $1,000,000 -Working Capital: The additional net investment in inventory and receivables is the working capital needed for the project: WC = $200,000 There is no additional info about the WC, so we can assume that it will
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agree to the discount proposal? a. Construct the hospital’s base case projected P & L statement. Projected P& L statement Per Patient (i) Fixed Costs = $10,0000,00 (ii) Variable costs = 200*15,000 = $3,000,000 (iii) Total Costs (i + ii) = $13,000,000 (iv) Total Revenue = 1000*15000 = $15,000,000 (v) Profit (iv-iii) = $2,000,000 (b.) What is the hospitals breakeven point? Breakeven point = Fixed Assets / Contribution per patient = $10,000,000 / $800 a= 12500 Patients (c.) What
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Sunderland Business School Working Capital Management And Relevant costing and decision making Student Name Course : APC 309: Strategic Management Accounting Instructor : Term : Table of Contents 1. Introduction 3 2. Part A: Working capital management of XYZ 3 2.1. Improving the elements of working capital 5 i. Inventories 5 ii. Trade receivables 6 iii. Trade Payables 7 iv. Cash and cash equivalent 7 3. Part B: Strategic Management Accounting
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Harrah's business strategy is a customer relationship management strategy. Essentially Harrah's is successfully competing by “knowing” its customers. Harrah's uses its technology to identify, track, and cultivate its profitable customers. Harrah's Total Rewards program allows Harrah's to gather important information about its customers, as well as reward its customers for the amount of time that they spend gambling at Harrah's casinos. Harrah's competition relies on fancy casinos, extravagant rooms
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Version 1.0:02/08 abc General Certificate of Education Accounting Unit 3 Financial Accounting: Determination of Income Mark Scheme 2008 examination - January series www.XtremePapers.net Accounting ACC3 - AQA GCE Mark Scheme 2008 January series Mark schemes are prepared by the Principal Examiner and considered, together with the relevant questions, by a panel of subject teachers. This mark scheme includes any amendments made at the standardisation meeting attended by all examiners and is the
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of $4,594.00 $227.00 TOTAL: $4,756.00 Fixed Costs: Conference Room Rental $175.00 Audiovisual Equipment Rental $ 75.00 4 Presenters @ $500.00 $2,000.00 Indirect Cost @ 25% of $3,675. $906.00 Profit Margin @ 5% of $4,594 $227.00 Total Fixed Cost: $3,383.00 Variable Costs: 45 Workbooks @ $15.00 $675.00 45 Lunches @ $12.00 $540.00 45 Coffees @ $3.50 $157.50 Total Variable Costs $1372
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| QUESTION #1 ANSWER: A.) The variable costs per unit are as follows: * Wages - $3500 * Tinting – 500 x $4.00 per sq. ft. x $3.00= $6000 * Total Variable Costs= $9500 * Variable Costs Per Unit= $9500/500 units= $19 per unit The total fixed costs are as follow: * Rent - $3000 * Amortization - $5000 * Total Fixed Cost= $8000 B.) The break-even point in number of windows to be tinted is shown below using a spreadsheet calculation: BREAK EVEN POINT CALCULATION
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provide information for costing of services, products, and other objects of interest to management C. To provide information for planning, controlling, evaluating and continuous improvement D. To provide information for decision making Total Quality management emphasizes A. Zero effects B. Continuous improvement C. Elimination of waste D. All of these are correct Concam Inc. manufactures television sets. Last month direct materials (electronic components, etc.) costing
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