=$116750/7500 DL hours =$15.57 per direct labor-hours Overhead cost Direct cost Total cost Cost per batch Cost per bottle Ale $15.57*18=$280.26 $62.60 $108 $450.86 $1.8 $0.85 Bock $15.57*12=$186.84 $88.95 $72 $347.79 $2.9 $0.91 Stout $15.57*13=$202.41 $89.55 $78 $369.96 $3.08 $0.86 Activity-based cost system Cost Allocation rate Buffalo Ale Bismark Bock Four Heads Stout M&S $30‚000 $10.31 $30.93 $144.34 $41.24 M&C $8‚000 $2.75 $8.25 $38.50
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Microcontroller A microcontroller (mcu or µc) is a small computer on a single integrated circuit consisting of a relatively simple CPU combined with support functions such as a crystal oscillator‚ timer‚ watchdog‚ I\O etc. Microcontrollers are designated for small applications. Thus‚ in contrast to the microprocessors used in personal computers and other high performance applications‚ simplicity is emphasized. Microcontrollers operate at frequency as low as 12 MHz‚ as this is adequate for many
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Chapter 5 Elasticity and Its Application Multiple Choice Table 5-2 Price Quantity $100 0 $80 10 $60 20 $40 30 $20 40 $0 50 102. Refer to Table 5-2. Using the midpoint method‚ if the price falls from $80 to $60‚ the absolute value of the price elasticity of demand is a. 20. b. 10. c. 2.33. d. 0.43. ANS: C PTS: 1 DIF: 2 REF: 5-1 NAT: Analytic LOC: Elasticity TOP: Midpoint method | Price elasticity of demand MSC: Analytical 103. Refer to Table 5-2. Using the midpoint method‚ if the price falls
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direct-labor hours for Buffalo Ale‚ Bismark Bock and Four Heads Stout is $450.86 and $0.85‚ $347.79 and $0.91 and $369.96 and $0.86‚ respectively. Under activity based costing the total product and per bottle cost for Buffalo Ale‚ Bismark Bock and Four Heads Stout is $317.58 and $0.60‚ $615.5 and $1.6 and $379.29 and $0.88‚ respectively. Calculations can be found in Appendix A. 2. The gross margin and gross margin percentage under allocation based on direct-labor hours for Buffalo Ale‚ Bismark Bock and Four
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MB 300 – Exam 1 Lauren Amar Multiple Choice (0.33 point each) – Highlight the best answer. 1. The degree to which organizational tasks are subdivided into separate jobs is referred to as a. formalization. b. specialization. c. professionalism. d. centralization. 2. ____ is the degree to which an organization achieves its goals. a. Effectiveness b. Efficiency c. Organizational strategy d. Stakeholder profitability 3. ____ are used to coordinate activities between the top and bottom
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product lines. 4. One of the primary problems that South Dakota Microbrewery (SDM) faces is that local competition in the ale market is driving the cost of ale down. Buffalo Ale is both SDM’s most profitable and biggest yielding product. Decreases in the price of ale wo uld adversely affect SDM’s bottom line. The company has some protection from this decrease in market price for ale because they have multiple product lines. However one of their two other product lines‚ Bismark Bock‚ is not profitable
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product‚ moreover suppliers have more of a need of fullers than fullers need them. Substitutes of beer are mainly wines; spirits etc. have perceived level of differentiation and higher alcohol level and different taste then ale beer. Market is more concentrated with different ale brewery companies and law regulations‚ import value and tax makes them slim in competition to sell international brand and more capital investment is required to enter into brewery business. All these elements makes fuller
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SPECIALIZAREA: MANAGEMENTUL INSTITUŢIILOR PUBLICE [pic] COORDONATOR ŞTIINŢIFIC Asistent Universitar Ovidiu MIHALACHE MASTERAND Denisa Maria POPA 2011 C U P R I N S INTRODUCERE 2 CAPITOLUL 1 - PREMISE ISTORICE ALE APARIŢIEI DOCTRINEI SOCIAL-DEMOCRATE 3 CAPITOLUL 2 - SISTEMUL DE VALORI AL SOCIAL-DEMOCRAŢIEI CONTEMPORANE 10 CONCLUZII 13 BiBLIOGRAFIE 14 INTRODUCERE Geneza doctrinei politice social-democratice are la bază‚ pe de o parte‚ ideile
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ye are entered into the city‚ there shall a man meet you‚ bearing a pitcher of water; follow him into the house where he entereth in." (2007). the description from Luke is refereeing to the zodiac sign Aquarius‚ as Joseph states that "that the old age of Aries will end and the new age of Aquarius will be entered in the year 2150" (2007). There are eighty-five percent that does not want to know that there is another possible truth than the one that was taught to them‚ as there is the fifteen percent
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newspaper astrologer: Gemini Actual zodiacal constellation the Sun lay in: It in a different constellation each month Time of Sunrise on your birth date:5:42A.M.; Sunset:7:32P.M. Mercury lies to the east of the Sun in the constellation Aquarius Venus lies to the west of the Sun in the constellation Sagittarius Was the Moon visible at Noon? Yes Was it waxing (left of Sun) or waning (right) ?right Now find the number of days since the New Moon above until your birthday: if new moon
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