Danshui Plant No. 2 to break even? 2. Using budget data‚ what was the total expected cost per unit if all manufacturing and shipping overhead (both variable and fixed) were allocated to planned production? What was the actual cost per unit of production and shipping. 3. Prepare a flexible budget for 180‚000 iPhone 4’s and calculate flexible budget variances using actual costs for August. 4. Estimate material price and usage for flash memories‚ labor rate and usage (efficiency) variances
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A ▪ An action against the agent by the 3rd party for breach of warranty of authority. ACTUAL AUTHORITY Actual authority may arise from express agreement or from implied agreements. Where the principal expressly appoints an agent to do some act or enter into some contract on his behalf the Agent has express authority. If the instructions are not clear he should get a clarification but if he cannot contact the Principal he can act on a reasonable construction of the instructions
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Vincent’s Cappuccino Express Case Study. a) What factors can be expected to have major impact on the future success of the Cappuccino Express? Classify these factors in the categories of quality‚ cost‚ and time. Quality factors Thinking about quality factors‚ I’d like to break them down into several categories. I don’t know if there are generally accepted definitions for them‚ so I will call them: appearance factors‚ product factors and customer experience factors. Let’s talk about them in details
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selecting strategies that yield a long-term competitive advantage. 2. Depreciation is an allocation of a sunk cost. This cost is a past cost and will never differ across alternatives. 3. The salary of the supervisor of an assembly line with excess capacity is an example of an irrelevant future cost for an accept-or-reject decision. 4. Past costs can be used to help predict future costs. 5. Yes. Suppose‚ for example‚ that sufficient materials are on hand for producing a part for two years.
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activity-based costing and the creation of individual cost pools that will use direct labor hours (DLH)‚ material handling (MH)‚ and number of shipments (NS) as cost drivers. Data on the cost pools and respective driver volumes follow. Product Alpha Gamma Pool Cost Pool No. 1 (Driver: DLH) 200 1800 $420‚000 Pool No. 2 (Driver: MH) 15 10 $375‚000 Pool No. 3 (Driver: NS) 2‚000 18‚000 $20‚000 1. The overhead cost allocated to Alpha by using traditional costing procedures
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CHAPTER I INTRODUCTION Background of the Study The term “air pollution” is used to describe substance that are artificially introduced into the air. Air pollutions stems from gases and airborne particles which‚ in excess‚ are harmful to human health‚ buildings and ecosystems. This pollution also affects the environment. Like there are many causes for this pollution‚ there are various side effects of the same on the environment and living beings in it. Some of the biggest effects on the environment
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Cameron Dubuc Honors English 12 Mrs. Gail Meeks 15 January 2016 Murder on the Orient Express By: Agatha Christie Murder on the Orient Express‚ written by Agatha Christie‚ is a murder mystery and a crime fiction novel. The themes to this book are: justice‚ judgement and crime. The most important character in Murder on the Orient Express is Mr. Hercule Poirot. He is a very smart and well respected detective from Belgium. Mr. Bouc‚ owner of the train company in which they were all traveling. Pierre
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Organizational Structure Analysis MGT/230 Date Professor name School Name Structure Analysis An important trait to any organization in the business world of today is the functions within the organization. Overall‚ an organizing function of management outlines the practice in which individuals within the organization interact and work with each other. In this paper‚ I will be discussing the pros and cons of the three
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THE COST AND SALES CONCEPT Cost is defined as a reduction in the value of an asset for the purpose of securing benefit or gain. Cost is defined in a hotel and restaurant as the expense to a hotel or restaurant for goods or services when the goods are consumed or the services are rendered. KINDS OF COSTS 1. Fixed costs – are those that are normally unaffected by changes in sales volume. They are said to have little direct relationship to the business volume because they do not change
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Costs and Revenues What is cost? If you go to a store and like an item and you want to buy it‚ which of the following questions would you ask: What’s the price of …..? 0R How much does …. cost? Examples of costs – set-up Examples of costs - running Fixed Costs 5000 What happened to the fixed costs if for some reason the company had technical problems and was unable to produce for 2 weeks? What happens if the landlord decided to raise the rent due to high property prices
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