costing $4.50 per unit. o An installation in the same year costs $20‚000 with a useful life of 5 years and no salvage value. It follows straight-line depreciation. Useful Equations Profit = Revenue − Total costs Profit = P? − UVC? − FC Profit + FC = ?(P − UVC) FC + Profit ?= P − UVC Contribution margin ratio: Unit selling price − Unit variable cost Unit selling price Q1: What was YCube Ltd’s break-even point in number of units in 2011? Total variable cost Number of units sold
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side. It can be seen in the short run that Hallstead’ variable cost (VC) contains COGS and Commission while fixed cost (FC) consists of Salary‚ Advertising‚ Administration‚ Rent‚ Depreciation and Miscellaneous expense. Breakeven point (BEP) is the output level at which revenue equals cost‚ expressing as ‘BEP($)-VC-FC=0’. Subsequently‚ the equation can be interpreted as ‘BEP(units)=FC/(Sell price-VC per unit)’. So the BEP units continuously increased from 4535 to 7505 accompanied by proportional growth
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increase a lot to affect the earnings per share (which is calculated based on the amount of shares outstanding). 3) Equation 5-3 DOL= Q(P-VC) Q(P-VC)-FC EBIT EBIT - I Q(P-VC) Q(P-VC)-FC-I After Changes (figure 4) Q P VC FC EBIT I DOL= DFL= DCL= 4) Equation 5-1 BE= FC P-VC $ $ $ $ $ 1‚000‚000 30 25 2‚000‚000 3‚000‚000 215‚000 1.67 1.08 1.80 Q P VC FC EBIT I DOL= DFL= DCL= $ $ $ $ $ 1‚000‚000 30 18.80 5‚800‚000 5‚400‚000 1‚290‚000 2.07 1.31 2.73 Equation 5-5 DFL= Equation 5-7 DCL= Before
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Effect of Changes of Foreign exchange Rates Categories of Foreign Currency (FC) transaction and operation; FC Transaction : Local entity enters transaction with foreign entity using foreign currency Example: purchase or sale of products and payment in foreign currency. Lending or borrowing in foreign currency. FC operation: Local entity has branches‚ subsidiaries‚ associate or JV in foreign countries. The accounts are in foreign currency. Exchange exposure: the risk of exchange losses
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FM TRANSMISSION SYSTEM The basic communications system has: Transmitter: The sub-system that takes the information signal and processes it prior to transmission. The transmitter modulates the information onto a carrier signal‚ amplifies the signal and broadcasts it over the channel Channel: The medium which transports the modulated signal to the receiver. Air acts as the channel for broadcasts like radio. Receiver: The sub-system that takes in the transmitted signal from the channel
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18 ‚00 0 p o str 0.4 ng TR FC VC TC Profit $ 50‚000 ($25 X 2000) $ 3‚000 $ 20‚000 ($10 X 2000) $ 23‚000 $ 27‚000 0.6 mo der ate TR FC VC TC Profit $ 25‚000 ($25 X 1000) $ 3‚000 $ 10‚000 ($10 X
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samples were collected at 0‚ 2‚ 4‚ 12‚ 48‚ 72 96‚ 192‚ 240‚ 288 and 336 hours following administration. Samples from both animals were studies for GLP-1-Fc concentration using ELISA‚ utilizing antibodies that recognize the N-terminus of GLP-1-Fc and the Fc domain. Optical density of tetramethylbenzidine development was measured and concentrations of GLP-1-Fc were calculated using the four parameter algorithm (Glaesner‚ et al.‚ 2010). The pharmacokinetic parameters of dulaglutide for rats and monkeys respectively
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and marginal cost at all levels of output. Q FC VC TC AFC AVC ATC MC 0 $15‚000 ----- 100 $300 200 200 300 175 400 225 500 325 600 400 Home Assignment/Drop Box Instructions: Homework is due in the weekly Drop Box by Saturday 5pm. Send homework as a Word attachment or copy and paste in the Drop Box ANSWERS: Question 4: C(Q) = 100 + 20Q + 15Q2 + 10Q3 a) Fixed cost of producing 10 units of output FC= $100 b) Variabe cost of producing 10 Units is:
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Windows Azure™ Security Overview By Charlie Kaufman and Ramanathan Venkatapathy Abstract Windows Azure‚ as an application hosting platform‚ must provide confidentiality‚ integrity‚ and availability of customer data. It must also provide transparent accountability to allow customers and their agents to track administration of services‚ by themselves and by Microsoft. This document describes the array of controls implemented within Windows Azure‚ so customers can determine if these capabilities
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But that doesn’t mean the convicted prisoner loses all his rights as soon as he becomes a detainee upon conviction. The court also held that section 3 of the representation of the people act‚ 1983 stripped the right to vote for a significant number of people and therefore irrespective of how long their imprisonment time is or how serious the crime‚ it applies to all convicted prisoners. This‚ according to any reasonable person cannot be said as acceptable or reasonable. However‚ in 2011‚ the Parliament
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