1 Comprehensive Problem: Part 2 chapters 5–10 1. a. Physical units method of allocation: Grades Board Feet Percent of Units Allocation* Firsts and seconds 1,500,000 .20 180,000. No. 1 common 3,000,000 .40 360,000 No. 2 common 1,875,000 .25 225,000 No. 3 common 1,125,000 .15 135,000 Totals 7,500,000 1.0 900,000 Unit cost: Firsts and seconds .12 (180,000/1,500,000) No. 1 common .12 (360,000/3,000,000)
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Problems In Joint Products 1. B ltd. manufactures product A, which yields two by-products B and C. The actual joint expenses of manufacture for a period were Rs.8,000. It was estimated that profits on each product as a percentage of sales would be 30%, 25% and 15% respectively. Subsequent expenses were: A B C Material 100 75 25 Direct wages 200 125 50 Overheads 150 125 75 450 325 150 Sales 6,000 4,000 2,500 Prepare a statement showing the apportionment
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Automatic Unit Testing of SAS Programs with SASUnit PhUSE 2008 HMS Automatic Unit Testing of SAS Programs with SASUnit Andreas Mangold General Manager HMS Analytical Software GmbH Rohrbacher Str. 26 • 69115 Heidelberg Telefon +49 62 21 60 51-0 andreas.mangold@analytical-software.de www.analytical-software.de PhUSE 2008 in Manchester – Paper RA07 1 What is a unit test? • A unit test serves the purpose of proving, that a piece of software (module, macro, partial program …) works
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Review recipe carefully. Check that: All ingredients are listed. Amounts of ingredients are correct and clearly stated in weight or measure (volume). Amounts are converted to the largest possible unit and fractions are avoided if possible. Ingredients are listed in the order used. Directions are detailed, complete and accurate, and in the order they are to be done. Pan size, time and temperature of baking are clear. 2. Prepare the recipe in a small quantity. 3. Weigh or measure the amount of
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....................................5 3.0 Measurement Techniques .......................................................................................................6 4.0. Phasor Measurement Units.....................................................................................................8 4.1. Standards……………………………………………………............................................................10 4.1.1. COMTRADE Standard - IEEE C37.111……………………………………………………….11 4.1.2. Synchrophasor Standard -IEEE
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and the ending work in process inventory is 100% complete with respect to materials costs. The number of equivalent units with respect to materials costs under the weighted-average method is: A. the same as the number of units put into production. B. less than the number of units put into production. C. the same as the number of units completed. D. less than the number of units completed. 2. Assume there was no beginning work in process inventory and the ending work in process inventory
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Unit 1 When we manipulate expressions and equations, we realize that there are basic properties that govern what we can and can't do. One of those properties is the Commutative Property. Let's consider this property in our discussion. Is there a commutative property of subtraction? In other words, does order matter when subtracting? Why or Why not? Please provide an example to explain your reasoning. Please share any trick or mnemonic device to help you recall what this property is or how to use
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Scarleski 1: C 2: B 3: C 4: A, E 5: A 6: C 7: B 8: A 9: BCD 10: A 11: B 12: BD 13: C 14: A, C 15: B 16: D 17: B 18: B 19: B 20: B Key Terms Computer- Device that processes, receives in, thinks about, changes, stores, sends out, displays, and prints data in the form of bits. Bit- Smallest unit of data stored in a computing device; representing a single binary digit of value 1 or 0. Byte- A unit of data in a computer: 8 bits RAM- Short term computer memory storage, temporary
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competitors. As the new junior management accountant of the company you are responsible to resolve this issue. Required: a) Compute the predetermined overhead rate under the current method, and determine the unit product cost of each product for the current month. (10 marks) b) Determine the unit product cost of each product for the current period using the Activity Based Costing (ABC) approach. Assume that depreciation is allocated based on machine hours, setup costs based on the number of setups
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variables 5. Form a pi term by multiplying one of the non repeating variable by the product of repeating variables each raised to an exponent that will make the combination dimensionless 6. Repeat step 5 7. Check all the resulting pi terms 8. Express the final form as a relationship among the pi terms and think about what it means Recapitulation 1. A base quantity is a property that is defined in physical terms by two operations: a comparison operation, and an addition operation
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