Through our study of Salem Telephone Company (STC)‚ we’re going to analyze whether or not Salem Data Services (SDS) will be a profitable business to keep. We will do so by utilizing break even analysis. Before we can find our solution‚ we should discuss Salem Data Services’ (SDS) accounting report step by step. To begin‚ the various costs incurred to SDS should be grouped into either variable‚ or fixed. The only variable costs that have any relation to the total revenue hours listed from exhibit
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1.) VARIABLE EXPENSES - Power - Operations (hourly personnel) FIXED EXPENSES - Rent - Custodial services - Computer leases - Maintenance - Depreciation - Operations (salaried staff) - Systems development and maintenance - Administration - Sales - Sales promotion - Corporate services 2.) VARIABLE EXPENSES: COST/HOUR JAN. FEB. MAR. Power: 4.7 4.7 4.7 Operations (hourly personnel): 24 24 24 TOTAL: 28.7 28.7 28.7 3.) CONTRIBUTION MARGIN INCOME STATEMENT
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SUMMARY Telephone conversation is about an African man who wishes to rent an apartment and so has phoned the landlady to inquire. Once the landlady answers the man decides he must confess‚ as if he has committed a crime‚ about his nationality as the persona in the poem is well aware of the wide spread prejudice against people of African descent and feels he must get the fact out of the way. However‚ unaware of the extent of the landlady’s ignorance‚ he is shocked and annoyed by her cold‚ impersonal
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The War on the Telephone Poles He starts the article out by talking about how the idea of the telephone came to the world‚ and how groundbreaking it was for its time. Although it was hindered by the people‚ thwarted‚ because it was so new for it’s time. People was afraid that distance as they knew it was collapsing‚ with them now being able to talk to people over far distance. If you had never heard of a telephone before‚ i bet you’d find that idea just plainly insane. To stop the spread of the
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The first telephone was invented by Alexander Graham Bell on March 10‚ 1876. The first words ever transmitted to another person through the telephone was “Mr. Watson‚ come here‚ I want you.”. This was the start of something huge in the future. The telephone’s cause can be described by the inventor and his reasons. The effects can be described by the outcome and todays uses of the telephone. Bell came to the U.S. as a teacher for the death‚ and considered the idea of electronic speech while visiting
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distribution of wealth because markets are favored for the ones who have assets such as houses or cars. For the ones who don’t have assets‚ markets prevent them from joining the trade because they don’t have the products to trade. The other important demerit of market is In contrast to the benefit of an international market‚ Jim Glassman noticed when the domestic market has some economic problems‚ it is likely to lead to destruction to the international market because all the markets are closely tied
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Case Study #1. Salem Telephone Company 1. Variable expenses: Power (the more hours sold‚ the more energy consumed) The hourly personnel (operations) works only when the computers are in operation Fixed expenses: The rent has to be paid despite any level of production ($8‚000 monthly) The custodial services depend on Salem Telephone’s estimated space‚ they are independent from the revenue of the Company The computer leases were acquired to run the business (before it was actually started
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In ’Telephone Conversation’‚ the poet conveys his disappointment and anger about being discriminated by the Caucasian unfairly just because he is an African by portraying the telephone conversation between himself and the British landlady. The poem is in the form of free verse. It is because ’conversation’ isn’t something well-planned; instead‚ the speakers speak what they want during the conversation. Also‚ with the aid of end-stop lines and run-on lines‚ the outlook of the poem gives readers a
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James Whittle Salem Telephone Company Case Study 9/29/2014 1.) The variable costs in Exhibit 2 are Power and Hourly Personnel Wages as the costs fluctuate from month to month and are driven by the revenue hours for the company. The fixed costs in Exhibit 2 are Rent‚ Custodial Services‚ Computer Equipment Leases‚ Computer Maintenance‚ Computer Depreciation‚ Office Equipment and Fixtures Depreciation‚ Salaried Staff Wages‚ Systems Development and Maintenance‚ Administrative Wages‚ Sales Wages
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My telephone rang and a shiver went down my spine. I knew who was calling and why they were calling. I slowly walked towards the phone‚ trying to walk slowly enough so by the time I get there the caller would hang up. But soon enough I founded myself next to the phone‚ because the room didn’t go on for ever. My hand reached out to grab the ringing phone and putted it next to my ear. I heard someone speaking to me through the phone and he said ‘hello’. I quickly answered him back with a shaky voice
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