CHAPTER FOUR Q4.3. Power Toys (a) Since every resource has exactly one worker assigned to it‚ the bottleneck is the assembly station with the highest processing time (#3) (b) Capacity = 1 / 90 sec = 40 units per hour (c) Direct labor cost = Labor cost per hour / flow rate = 9*$15/h / 40 trucks per hour = $3.38/truck (d) Direct labor cost in work cell= (75+85+90+65+70+55+80+65+80) sec/truck * $15/hr = $2.77/truck (e) Utilization = flow rate / capacity 85 sec / 90 sec = 94.4% (f) (g) Capacity = 1
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CHAPTER 8 FLEXIBLE BUDGETS‚ OVERHEAD COST VARIANCES‚ AND MANAGEMENT CONTROL 8-1 Effective planning of variable overhead costs involves: 1. Planning to undertake only those variable overhead activities that add value for customers using the product or service‚ and 2. Planning to use the drivers of costs in those activities in the most efficient way. 8-2 At the start of an accounting period‚ a larger percentage of fixed overhead costs are locked-in than is the case with variable overhead
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equipment in the fitness room used by factory workers X 11. Telephone expenses incurred by factory management X 12. The costs of shipping completed radar sets to customers X 13. The wages of the workers who assemble the radar sets X 14. The president’s salary X 15. Health insurance premiums for factory personnel X Exercise 2-3 (15 minutes) 1. Cups of Coffee Served in a Week 1‚800 1‚900 2‚000 Fixed cost $1‚100 $1‚100 $1‚100 Variable cost 468
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Learning Objectives 1.To explain the value of branding 2.To understand brand loyalty 3.To analyze the major components of brand equity 4.To recognize the types of brands and their benefits 5.To understand how to select and protect brands 6.To examine three types of branding policies 7.To understand co-branding and brand licensing 8.To describe the major packaging functions and design considerations and how packaging is used in marketing strategies 9.To examine the functions of labeling and
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1. Define and identify general characteristics of cerebral palsy (CP). Cerebral palsy is a condition in which permanent disabling symptoms are a result of damage to the motor control areas of the brain. Characteristics of cerebral palsy include abnormal reflex development‚ seizures‚ speech and language disorders‚ sensory impairments‚ bone growth‚ and respiratory conditions. 2. There are three neuromotor classifications (types) of CP. Identify the area of the brain affected in each as well as a
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E20-7 Rydell Corp Memo Record Items Annual Pension Expense Cash OCI—Prior Service Cost Pension Asset/Liability Projected Benefit Obligation Plan Assets Balance‚ Jan. 1‚ 2012 13‚800 cr 560‚000 cr 546‚200 dr Prior service cost 120‚000 dr 120‚000 cr New Balance‚ January 1‚ 2012 680‚000 cr 546‚200 dr Service cost 58‚000 dr 58‚000 cr Interest Cost $680‚000 x 9% = $61‚200 61‚200 dr 61‚200 cr Actual return 52‚280 cr 52‚280 dr Unexpected
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Managerial Accounting and Control Decision Making: Relevant Costs and Benefits Case 14-62 Roy Kondoy Shella Faye Sportway Corporation • Sportway is a wholesale distributor supplying a wide range of moderately priced sports equipment to large chain stores • Products: 60% purchased‚ 40% manufactured • The company has a Plastics Department that is currently manufacturing molded fishing tackle boxes • Sportway is able to manufacture and sell 8‚000 tackle boxes annually‚ making full use of its direct-labor
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CHAPTER 22 Multiple Choice 22-1: b. (P500‚000 – P300‚000) 22-2: d. The total tuition fees for educational and general purposes. 22-3: d. (P1‚240‚000 – P160‚000) 22-4: a. Unrestricted cash contribution received from donors are to be reported as increase in net cash provided by operation. 22-5: d. The remaining contribution of P5‚000 on December 31‚ 2004. 22-6: b. Unregistered pledges from donors are treated as revenues at the time of the pledge. 22-7:
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Chapter Overview: Due to science and the discovery of a “heliocentric” universe‚ there was a transformation of humankind’s perception of its place in the larger scheme of things. This new worldview led to new thinking about moral and religious matters‚ as well as scientific theory. New ideas and methods of science challenged modes of thought associated with late medieval times like scholasticism and philosophy. The Protestant Reformation and the discovery of the Americas presented new uncertainties
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the Yuan dynasty in China develop? 11. What was the impact of the Mongol conquest on Chinese society and political structure? 12. What were the positive aspects of the Mongol conquests? 13. What were the symptoms of Yuan decline? 14. How did the conquests of Timur-i Lang contrast with those of the Mongols?000-2‚000 BCE Neolithic Cultures ca. 2100-1600 BCE Xia (Hsia) Dynasty (MYTHICAL) ca. 1600-1050 BCE Shang Dynasty One of the Three Dynasties‚ or San Dai (Xia‚ Shang‚ and Zhou)
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