000 Factory insurance 500 Materials handling 1‚500 5‚000 Manufacturing cost P80‚000 2. (a) Decrease in finished goods inventory P35‚000 Add: Raw materials purchased P430‚000 Direct labor payroll 200‚000 Factory overhead 300‚000 930‚000 Total P965‚000 Less: Increase in raw materials inventory 15‚000 Cost of goods sold P950‚000 3. (d) Direct labor- Wages of machine operations
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LOSS ACCOUNT Sales have increased over the years‚ but the rate of this increase is not steady. The highest sales point was in 2006. Cost of sales and expenses with the exception of other expenses have increased at a steady rate. Other operating expenses have fluctuated over the years; the lowest point was in the first year with the highest being in 2006. Finance cost seems to have reached a peak in 2006 and the fallen by 2008. Net Profit after Tax follows a similar pattern to sales. CC3 CONSOLIDATED
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Principles of Macroeconomics‚ 9e - TB1 (Case/Fair/Oster) Chapter 14 The Labor Market in the Macroeconomy 14.1 The Labor Market: Basic Concepts 1 Multiple Choice 1) The functioning of the labor market primarily affects the shape of the A) aggregate demand curve. B) money demand curve. C) aggregate supply curve. D) planned investment curve. Answer: C Diff: 1 Topic: The Labor Market: Basic Concepts Skill: Conceptual AACSB:
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Source: Honda Motor Company Introduction If any operation wants to understand its strategic contribution it must answer two questions. First‚ what part is it expected to play within the business - that is‚ its role in the business? Second‚ what are its specific performance objectives? Both these issues are vital to any operation. Without an appreciation of its role within the business‚ the people who manage the operation can never be sure that they really are contributing to the long-term success
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involves aspects of all the other functional areas‚ as it allocates funds for their performance. Not only will the income from rents need to be estimated‚ a reasonable estimate of expenses for the other three functional areas will need to be made. Costs for tenant services‚ repairs and maintenance‚ and administration will need to be closely approximated : - Properties that fall into obsolescence will experience lower rents and a less attractive return on investment as the property ages. - A long-term
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MGMT 31000 – Financial Management MGMT 310 - Financial Management 1 Buy Low‚ Sell High (p 435) • An asset is said to be overvalued if its price is too high given its expected return and risk. Suppose you observe the following situation: Security Beta Expected Return SWMS Co. 1.3 14% Insec Co. 0.8 10% • The risk-free rate is currently 6 percent. Is one of the two securities overvalued relative to the other? MGMT 310 - Financial Management 2 Buy Low
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1. When handling food‚ jewellery should be; a. kept in good repair b. worn only for low risk jobs c. left at home or in your locker d. removed at peak times 2. If the temperature of frozen fish is 1°C on delivery‚ what action should you take? a. Put the fish straight into the freezer b. Refuse to accept the delivery c. Fully defrost and cook the fish d. Cook the fish and serve the same day 3. Which of the following is most important when using disinfectants? a. follow the manufacturer’s instructions
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by 75% Cost • The current distribution system has several costs related to it. Starting with inventory costs‚ it can been observed that even though the inventory levels were reduced by 75%‚ the fact that Merloni stores inventory at 17 regional warehouses‚ 5 plant warehouses and 1 central warehouse‚ means that its inventory carrying costs must be extremely high. • Related inventory carrying is the cost such inventories- Warehouse costs‚ inventory handling labor costs‚ and insurance costs are a few
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triple constraint is balancing scope‚ time‚ and cost goals. 3. What is project management? Briefly describe the project management framework‚ providing examples of stakeholders‚ knowledge areas‚ tools and techniques‚ and project success factors. Project management is the application of knowledge‚ skills‚ tools‚ and techniques to project activities to meet project requirements. The project management framework is scope management‚ time management‚ cost management‚ quality management‚ human resources
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(3) Value of Debt‚ D = $2 Million; (4) rd (Cost of Debt) = 10%; (5) rs (Cost of Equity) = 15%; (6) Shares of stock outstanding = 600‚000 & Stock price‚ Po = $30. The firm’s market value is stable‚ and it expects no growth‚ so all earnings are paid out as dividends. The debt consists of perpetual bonds. a. What is the total Market Value of the firm’s Stock? b. What is the total Firm’s Market Value V? c. What is the firm’s weighted Average Cost of Capital? d. Suppose the firm can
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