have done above is a “full-cost” analysis. This is in contrast to a “direct-cost” analysis that ignores overhead costs. Is full cost the right metric for job profitability and customer profitability? What assumptions are we making about the variability of overhead costs when we do a “full-cost” analysis? By allocating the overhead costs to jobs and customers there is an implicit assumption that these are variable with the cost driver. In reality‚ some of the overhead costs are fixed‚ at least in the
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Plant overhead $122‚000 D/L rate/hour $30 Youngstown has a traditional cost system. It calculates a plant-wide overhead rate by dividing total overhead costs by total direct labor hours. Assume‚ for the calculations below‚ that plant overhead is a committed (fixed) cost during the year‚ but that direct labor is a variable cost. 1. Calculate the plant-wide overhead rate. Use this rate to assign overhead costs to products and calculate the profitability of the four products. The assignment
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1. Why are Microsoft‚ Intel‚ and other leading for profit companies interested in low-cost computers for the developing world? In 2005‚ Nicholas Negroponte‚ the founder of MIT’s Media Labs‚ announced the One Laptop per Child (OLPC) program at the World Economic Forum. The concept was simple and appealing. Innovate a $100 laptop and distribute it to children in the developing world. No one can argue the power of getting kids access to computers/internet‚ and hence‚ access to a virtually limitless
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Kemerdekaan berpendapat‚ berekspresi‚ dan pers adalah hak asasi manusia yang dilindungi Pancasila‚ Undang-Undang Dasar 1945‚ dan Deklarasi Universal Hak Asasi Manusia PBB. Kemerdekaan pers adalah sarana masyarakat untuk memperoleh informasi dan berkomunikasi‚ guna memenuhi kebutuhan hakiki dan meningkatkan kualitas kehidupan manusia. Dalam mewujudkan kemerdekaan pers itu‚ wartawan Indonesia juga menyadari adanya kepentingan bangsa‚ tanggung jawab sosial‚ keberagaman masyarakat‚ dan norma-norma agama
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breast feeding with bottle feeding To begin with breast feeding‚ this is where a baby directly feeds from the breast of his/her mother while bottle feeding is where the baby feeds from the bottle instead of feeding directly on their mother’s breast. The following are the advantages of breast feeding over bottle feeding. • Breast feeding is readily available compared to the bottle feeding. Therefore‚ the baby can easily feed when hungry from the breast as compared to the bottle feeding where one should
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it once or twice‚ but I did not inhale. (Culture-Type) III. I am a registered member of The National Organization for the Reform of Marijuana Laws‚ or NORML. IV. In the next few minutes‚ I ’ll give a brief history of why marijuana is illegal‚ the cost to keep it that way and describe what you can do to remedy the situation. TRANSITION: In order to find a solution‚ we have to get to the root of the problem. Body I. The criminalization of cannabis is costing citizens (Alliteration) and law
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variable was how high my bottle rocket went. Since the purpose of my experiment was to find out amount of water made an air-pumped bottle rocket go higher‚ I had to first learn how to build an air-pumped bottle rocket. After searching on the internet for about 5 minutes I learned how to build one. It took me few days to retrieve the materials that I needed and to find a pump for my rocket. Following the instructions I found online‚ I spent about 30 minutes building a bottle rocket with a cone and fins
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in a Bottle Learn how to make a tornado in a bottle with this fun science experiment for kids. Using easy to find items such as dish washing liquid‚ water‚ glitter and a bottle you can make your own mini tornado that’s a lot safer than one you might see on the weather channel. Follow the instructions and enjoy the cool water vortex you create! What you’ll need: Water A clear plastic bottle with a cap (that won’t leak) Glitter Dish washing liquid Instructions: Fill the plastic bottle with
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Self-Review of Bottle and Packaging Design1 | StrengthThe strength of design of is that it is very ergonomic and colourful design. An advantage is that it has is curved edges so it is easier to hold also it has a toughened base to support the bottle | weaknessesThe design of the bottle is a quite large in terms of size also there are too many extra parts around the bottle which can which can cause difficulty to hold | Area of developmentTo improve the theme of the bottle as the colours do not
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BREAKTHROUGHS IN BREAKDOWNS Nicholas Sparks’ Message in a Bottle INTRODUCTION Statement of the Problem: The purpose of this study is to provide psychological support to be a basis of the people suffering from breakdown. The purpose of this study is to answer the following: • What are the importances of moving on? • What are the factors that affect a person to move on? • Who should someone seek to have a step-up of tragic events? • What would help for someone to choose what is the right one
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