CHAPTER 3 COSTS CONCEPTS and CLASSIFICATION [Problem 1] 1. Direct labor P10 Variable factory overhead 15 Fixed factory overhead 6 Unit conversion cost P31 2. Direct materials P32 Direct labor 10 Unit prime cost P42 3. Unit prime cost P42 Variable factory overhead 15 Unit variable cost P57 4. Total production cost (12‚000 units x P63) P756‚000 [Problem 2] 1. Indirect materials and factory supplies P 68‚000 Supervising salaries
Premium Variable cost Costs Cost
The key factors behind Google’s early success were: 1) Their inventive search algorithm. 2) Their business model. 3) The management team. They entered the market with a new technology that provided access to 1 billion web pages using an algorithmic search technology. Google’s business model included paid listings and related paid listings‚ which gave Google an advantage in selling advertising. Sergey Brin‚ Larry Page‚ and Eric Schmidt were the management triangle that brought Google to the lead
Premium Google World Wide Web
2A: Gun Control in the US Can US gun addiction be controlled? By Mathilde Ahrenkiel‚ mathildeahrenkiel@gmail.com‚ Capus News‚ 20.09.2013 “I will try very hard”1 those are the words of President Obama as he spoke at the National Rifle Association Campaign on gun control in January 2013. His words underline the problem of a nation of enthusiastic gun owners‚ who are not afraid of teaching their children how to use a gun and to shoot to protect their freedom
Premium Columbine High School massacre Barack Obama Firearm
Population Control: Effects on the Global Environment Dependence of Man on the Environment March16‚ 2009 Population Control: Effects on the Global Environment The debate of population control is by no means a new phenomenon. Since early times it has been on the minds of many people. Population lies at the heart of this debate and while there is no argument that humans are increasing daily‚ the question arises in whether this is a problem or rather a natural occurrence which will level
Premium World population Population growth Overpopulation
Title: Control Guns‚ Control Deaths General Purpose: To persuade. Specific Purpose: To persuade my audience that we need stricter enforcement of current gun laws‚ as well as new‚ stricter‚ gun control laws. Central Idea: Gun Control is a hotly debated issue within the United States‚ and today I want you to know that the number of deaths due to firearms is an alarming problem‚ which can be brought under control if we strictly enforce existing gun laws as well as introduce new laws since more deaths
Premium Firearm Gun politics in the United States Crime
CHAPTER 2 How to Calculate Present Values Answers to Problem Sets 1. If the discount factor is .507‚ then .507 x 1.126 = $1. Est time: 01-05 2. DF x 139 = 125. Therefore‚ DF =125/139 = .899. Est time: 01-05 3. PV = 374/(1.09)9 = 172.20. Est time: 01-05 4. PV = 432/1.15 + 137/(1.152) + 797/(1.153) = 376 + 104 + 524 = $1‚003. Est time: 01-05 5. FV = 100 x 1.158 = $305.90. Est time: 01-05 6. NPV = −1‚548 + 138/.09 = −14.67 (cost today plus the present value of the perpetuity)
Premium Time value of money Net present value Cash flow
Bachelors in Pharmacy from Bapatla College of Pharmacy affiliated to Jawaharlal Nehru Technological University‚ Hyderabad with 79.75% Following this‚ I was involved in research and has been working as an Analyst for Plant pharmaceuticals in Quality Control Department of Alapati Pharma company. I was Kindled with an ambition of higher education that would give a desired push to my career. With a strong will to pursue my further studies in Canada‚ I prepared for the IELTS examination and scored 6.5 bands
Premium Pharmacology Microbiology Pharmaceutical drug
of the McDonald’s book‚ be aware that a copy of the book is reserved at the main library of the University of Hong Kong for you to borrow for short period of time. Answers provided are for your reference only. It is complied directly from the solution manual provided by the author. If you identify any error‚ please let me know. Chapter 1: 1.3‚ 1.4‚ 1.11 Chapter 2: 2.5‚ 2.9‚ 2.13‚ 2.16 Chapter 3: 3.1‚ 3.3‚ 3.10‚ 3.12‚ 3.14‚ 3.15‚ 3.18 Chapter 4: 4.1‚ 4.4‚ 4.5‚ 4.15‚ 4.17 Chapter 5: 5.4‚ 5
Premium Futures contract Call option Option
Goodwill for Impairment CLAUDIA Inc. has an internally generated goodwill and did not amortize or tested for impairment. They cannot amortize because measuring the components are complex and associating the costs incurred with future benefits are too difficult. Goodwill cannot generate cash flows independently and is made as a combination with other assets making up a business; it needs to be assigned to a reporting unit or cash-generating unit in order to test for impairment. Under ASPE‚ the impairment
Premium Depreciation Depreciation Balance sheet
Chapter 7 Activity-Based Costing: A Tool to Aid Decision Making Solutions to Questions 7-1 Activity-based costing differs from traditional costing systems in a number of ways. In activity-based costing‚ nonmanufacturing as well as manufacturing costs may be assigned to products. And‚ some manufacturing costs—including the costs of idle capacity--may be excluded from product costs. An activity-based costing system typically includes a number of activity cost pools‚ each of which has its
Premium Costs