Case 16-1: Hospital Supply‚ Inc. Question 1: Total fixed costs (TFC) = fixed costs per unit times normal volume =($660 + $770)*3‚000 = $4‚290‚000. Contribution margin per unit = unit price minus unit variable costs = $4‚350 - $2‚070 = $2‚280. $4‚290‚000 Break - even volume = ------------------ = 1‚882 units $2‚280 Break - even sales =1‚882 units x $4‚350 = $8‚186‚700 Question 2: Effects on monthly shares‚ costs and income. [pic]
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Exam Page 1 1. | Indirect labor is a part of: | A | Prime cost. | B | Conversion cost. | C | Period cost. | D | Nonmanufacturing cost. | 2. | Prime cost and conversion cost share what common element of total cost? | A | Direct materials. | B | Direct labor. | C | Variable overhead. | D | Variable overhead. | 3. | On the Schedule of Cost of Goods Manufactured‚ the final Cost of Goods Manufactured figure represents: | A | the amount of cost charged to Work
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1. Which of the following is not a cost classification? (Points : 2) Mixed Multiple Variable Fixed 2. Which of the following is not a fixed cost? (Points : 2) Direct materials Depreciation Lease charge Property taxes 3. At the break-even point of 2‚500 units‚ variable costs are $55‚000‚ and fixed costs are $32‚000. How much is the selling price per unit? (Points : 2) $34.80 $9.20 $12.80 $22.00
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application in the workplace. Each trainee is required to plan with their workplace mentor which performance objectives they aim to achieve. This process will help both to identify which performance objectives the trainee can realistically achieve in their current role. Trainees should consider: • their role – they can complete a role profile using the trainee development matrix (TDM) which can be accessed through myACCA • their responsibilities • opportunities for gaining experience • which exams they have
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TOPIC 1: THE INTERNATIONAL FINANCE ENVIRONMENT 1.1 AIM OF THE TOPIC This topic focuses on the context within which the financial managers of MNCs make their decisions. The discussions focus on key terminology‚ instruments and institutions that are central to such decision making. 1.2 CONTENTS OF THE TOPIC Study Unit 1: Overview of multinational financial management Study Unit 2: International flow of funds and balance of payments Study Unit 3: International financial markets Study Unit 4: Exchange
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International Journal of Contemporary Hospitality Management Menu design: can menus sell John T. Bowen Anne J. Morris Article information: To cite this document: John T. Bowen Anne J. Morris‚ (1995)‚"Menu design: can menus sell"‚ International Journal of Contemporary Hospitality Management‚ Vol. 7 Iss 4 pp. 4 - 9 Permanent link to this document: http://dx.doi.org/10.1108/09596119510091699 Downloaded on: 24 November 2014‚ At: 00:21 (PT) References: this document contains references to 16 other documents
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PLATE MARGINS (TRANSFORM FAULTS): When two plates slide past each other they create a conservative plate margin. The relative movement is horizontal‚ and classified as either sinistral (moving to the left) or dextral (moving to the right). Along these margins crust (lithosphere) is not being destroyed by subduction‚ neither is it being created. There is no melting of rock‚ and‚ therefore‚ no volcanic activity or formation of new crust. Despite the absence of volcanic activity‚ these margins are tectonically
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Samar Khan Anthropology 100 October 25th‚ 2014 Post-Columbian European and American Thinkers Essay Our society’s progression originates from the ideologies‚ principles‚ and dogmas passed down through a succession of different philosophical thinkers. We will focus our attention upon the post-Columbian European and American thinkers who have implemented their beliefs to assess the origins of human nature. This essay will provide a greater understanding between Michel de Montaigne‚ Rousseau Jean-Jacques
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Our weaknesses are usually a result of over pursuance of our strengths. You are inquisitive and want to do new things always‚ so completing routine tasks is a weakness. You are methodical and organized‚ so you find it difficult to take impromptu decisions. You care about people’s feeling so you struggle to communicate bad news to them. You are so keen on taking responsibility and want to get things right that you find it difficult to delegate tasks and end up micromanaging subordinates. We find
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Questions 1. Georgia Lazenby believes a current liability is a debt that can be expected to be paid in one year. Is Georgia correct? Explain. Is Georgia is correct. The definition of a current liability is A current liability is a debt that can reasonably be expected to be paid: (a) from existing current assets or through the creation of other current liabilities and (2) within one year or the operating cycle‚ whichever is longer. 7. 1. What are long-term liabilities? Give two examples
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