use of a single burden rate. Burden costs of the testing rooms as well as other costs such as admin were grouped into a single cost pool and then divided by the total labor dollars. This resulted to a single burden rate of 145% of direct labor dollars (cost driver). This method is not appropriate for Seligram because the information on the case present that direct labor hours and machine hours vary by product line and activity. In addition‚ the burden cost of the main and test room also significantly
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Results of the Falklands War 1. Consequences for Argentina * As a result of the Argentinean defeat‚ Galtieri was removed from power within three days of the surrender. Soon after this the military rule was over. The army no longer had authority over the Argentinean government. In 1995 10 members of the Junta‚ including Galtieri‚ were put on trial for crimes committed during the rule of the junta – they were sentenced to long term imprisonment. * The government‚ under pressure from rising
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One of the problems contributing to poor educational standards and bad matriculation results is the culture. Culture in our area is much more important than education because when learners reach a certain age‚ they have to leave school and go for initiation school where they are taught life skills culturally. Learners loose three months of schooling and normally they do not write mid-year examination. The area of research is culture and how culture and school can meet and reach a consensus where
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a total of 120 points. Answer all questions. No partial credit is available for multiple choice questions. Be sure to put your answers to the multiple choice questions on your Scantron form. The exam is closed book. A calculator is permitted. GOOD LUCK. Please circle the best answer and fill-in the corresponding circle on your Scantron sheet. Only answers on the Scantron will be scored. PART I: Multiple Choice. Please circle the best answer and fill-in the corresponding circle on your
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The Result of the Treaty of Versailles I. With the end of World War I‚ the old international system was torn down‚ Europe was reorganized‚ and a new world was born. The European nations that had fought in the Great War emerged economically and socially crippled. Economic depression prevailed in Europe for much of the inter-war period‚ and debtor nations found it impossible to pay their debts without borrowing even more money‚ at higher rates‚ thus worsening the economy to an even greater degree
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Table 1a. Biotic components of artificial ecosystem. Biotic Component Habit or Type Number Distribution pattern Physical factors affecting organism Autotrophs Plants Ixora Capsicum frutescens Ananas comosus Dracaena reflexa Basella rubra Papaya Allium cepa Bougainvillea Ocimum basilicum Allium sativum Tarragon Sweet potato Moringa oleifera Taro Pandan Anethum graveolens Cranberry Phaseolus lunatus Plectranthus scutellarioides Curcuma longa shrub herb herb shrub herb tree herb vine herb herb
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In the books of a Company Cost Sheet for the period ended…….. Units Produced….. Name of the product unit sold…. Particulars Total cost Rs. Unit Cost Rs. Opening stock raw materials Add Purchases of Raw Materials Add: Expenses on Purchases of Raw Materials (octroi & duty) Less: Closing stock of raw materials Less: Sale of scrap or defectives of raw materials = Cost of materials consumed Add: Productive Labour Add: Outstanding wages Add: Direct Expenses( architect’s
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of per Unit Total Costs. The estimated unit costs for Hoteling Industries‚ when operating at a production and sales level of 10‚000 units‚ are as follows: Cost Item Estimated Unit Cost Direct materials $15 Direct labor 10 Variable factory overhead 8 Fixed factory overhead 5 Variable marketing 4 Fixed marketing 3 Required: (1) Identify the estimated conversion cost per unit. (2) Identify the estimated prime cost per unit. (3) Determine the estimated total variable cost per unit. (4) Compute
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Cost/Benefit Analysis Evaluating Quantitatively Whether to Follow a Course of Action You may have been intensely creative in generating solutions to a problem‚ and rigorous in your selection of the best one available. However‚ this solution may still not be worth implementing‚ as you may invest a lot of time and money in solving a problem that is not worthy of this effort. Cost Benefit Analysis or CBA is a relatively* simple and widely used technique for deciding whether to make a change. As its
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Opportunity cost Have you ever been in the situation deciding which cloth to buy? Have you ever facing the dilemma of to study or to play? Have you ever consider as a seller and choose to lower the price or raise it? In the field of economics‚ here’s a solution for you. The magic word is “opportunity cost”. Opportunity cost in terms of economy is the highest-value alternative one has to give up to engage in an activity. In other words‚ using the same resources such as money and time‚ the best
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