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‚ and the overhead spending variance for August. 5. What are
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One-way Analysis of Variance (Abbreviated one-way ANOVA) is a technique used to compare means of two or more samples (using the F distribution). This technique can be used only for numerical data. It consists of a single factor with several levels and multiple observations at each level. With this kind of layout we can calculate the mean of the observations within each level of our factor. The residuals will tell about the variation within each level. It can also average the means of each level
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Multivariate analysis of variance Multivariate analysis of variance (MANOVA) is a generalized form of univariate analysis of variance (ANOVA). It is used when there are two or more dependent variables. It helps to answer : 1. do changes in the independent variable(s) have significant effects on the dependent variables; 2. what are the interactions among the dependent variables and 3. among the independent variables.[1] Where sums of squares appear in univariate analysis of variance‚ in multivariate
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pounds. 2. Stiner Company’s materials price variance is A) $100 U. B) $1‚000 U. C) $900 U. D) $1‚000 F. = (AQ × AP) – (AQ × SP) = (5‚000 × $2.2)-(5‚000 × $2) = $1‚000 U 3. Stiner Company’s materials quantity variance is A) $1‚000 U. B) $1‚000 F. C) $1‚100 F. D) $1‚100 U. = (AQ × SP) – (SQ × SP) = (5‚000 × $2) – (4‚500 × $2) = $1‚000 U 4. Stiner Company’s total materials variance is A) $2‚000 U. B) $2‚000 F. C)
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management concluded the large fixed cost absorbed sale figure. First it is important to understand the standard costing system implemented in Rubber group. Standard costing assigns quantity and price standards to each component of variable and fixed costs in calculating the total cost. In the case of NASA‚ the system uses standard purchasing price (input cost) and standard inputs usage in place for variable costs‚ and standard spending price (input cost) and standard
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is "special" and unique and can only be understood by‚ or should associate with‚ other special or high-status people (or institutions) requires excessive admiration has a sense of entitlement‚ (example‚ unreasonable expectations of especially favorable treatment or automatic compliance with his or her expectations) is interpersonally exploitative‚ (example‚ takes advantage of others to achieve his or her own ends lacks empathy: is unwilling to recognize or identify with the feelings and needs
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VARIANCES IN ATTITUDES ACROSS CULTURES THE ROLE OF GENDER a. DEFINITION: “An attitude is the manifestation of values‚ beliefs‚ feelings‚ and states of mind” (Satterlee‚ 2009‚ p. 51). b. SUMMARY: Birgit Pfau-Effinger of The University of Hamburg in Hamburg‚ Germany recently published an article titled “Women ’s employment in the institutional and cultural context” in the International Journal of Sociology and Social Policy. The author’s intention throughout the paper is to identify the factor(s)
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and Estimation for Population Variances Business Statistics: A Decision-Making Approach‚ 7e © 2008 Prentice-Hall‚ Inc. Chap 11-1 Chapter Goals After completing this chapter‚ you should be able to: Formulate and complete hypothesis tests for a single population variance Find critical chi-square distribution values from the chi-square table Formulate and complete hypothesis tests for the difference between two population variances Use the F table to find critical
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Case Problem Air Force Training Program An Air Force introductory course in electronics uses a personalized system of instruction whereby each student views a videotaped lecture and then is given a programmed instruction text. The students work independently with the text until they have completed the training and passed a test. Of concern is the varying pace at which the students complete this portion of their training program. Some students are able to cover the programmed instruction text relatively
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Standard Costing and Variance Analysis Formulas: Learning Objective of the article: 1. Learn the formulas to calculate direct materials‚ direct labor and factory overhead variances. This is a collection of variance formulas / equations which can help you calculate variances for direct materials‚ direct labor‚ and factory overhead. 1. Direct materials variances formulas 2. Direct labor variances formulas 3. Factory overhead variances formulas Direct Materials Variances: Materials purchase
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