1.) "Revenue hours" represent the key activity that drives costs at Salem Data Services. Which expenses in Exhibit 2 are variable with respect to revenue hours? Which expenses are fixed with respect to revenue hours? Variable: Wages of hourly personnel‚ Power Fixed: Rent‚ custodial services‚ computer leases‚ maintenance‚ depreciation‚ salaried staff wages‚ administration‚ sales‚ systems development‚ sales promotion‚ corporate services 2.) For each expense that is variable with respect to
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would play a part in influencing other cultures as well as modern civilization. They were the first to create city-states‚ develop a sophisticated system of writing‚ a basic sense of mathematics‚ and also a more in depth religion (Adler‚ et al). The invention of these were able to be passed down to the successors of the Sumerians and were able to be advanced even further. Let us take a more in depth look into these fields. Sumerians were the first to create the first large cities‚ the largest of which
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Sales Fixed cost10 Sales promotion Fixed cost11 Corporate services Fixed cost11 1 The rent is a fixed cost because SDS has to pay the rent at Salem Telephone independent how many hours they are selling. That means even if SDS sell nothing the rent has to be paid. 2 The custodial services are fixed cost because they depend on Salem Telephone ’s estimated annual cost per square foot and so they are independent from the revenue of SDS. 3 The computer equipment is a fixed cost due to the fact
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The Invention of “Locavorism”: An analysis of the local food movement There are growing concerns with the world’s current food system. Many argue the products we consume are mal nutritious‚ unsafe‚ and ethically irresponsible‚ along with having an astronomical impact on the environment. The newly formed fad of locavorism claims to have a solution to the world’s problems. A locavore is an individual who believes in eating only food grown and produced locally or within a certain distance of their
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Turkesa Bullock BUS 5431 Managerial Accounting January 31‚ 2013 Salem Telephone Company Harvard Case Study Recommendation: The two suggestions by Flores: 1. Use pricing strategy to increase commercial revenue hours * This method will not add extra costs. However‚ according to our estimation above‚ changing price to either $1000 (97 hours) or $600 (180 hours) cannot prevent a net loss. 2. Increase sales promotion cost to win more business but the price unchanged *
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TELEPHONE One of the greatest life changing inventions was the telephone. Electronic communication first began with the telegraph that allowed simple sentences to be tapped out over a telegraph line. In 1873‚ Alexander Graham Bell‚ along with Thomas Watson‚ an electrician helping Bell‚ began experimenting with a “harmonic telegraph” which he hoped would allow multiple communications to be transmitted simultaneously over the same pair of telegraph wires. By 1874 he was also working on a method
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CUP & COOKIES Smart cup in which you can put 2-3 of your favourite cookies. You don’t need extra plates. It’s made for right handed and left handed. this will help saving dishes and you would get the right amount of milk you need everyday. by this you can make a cup Ventilation system Didymium safety glasses Clear or colored tubing: 40mm heavy wall Graphite plate Torch kit Propane or MAPP gas Pressurized oxygen (not required for Hot Head torches) Clear blow tube: 15mm to 19mm heavy wall
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Baseball is one of the most popular and complex sports ever to be played. This leads to the question of how it started. Many people do not know how it really happened and nobody really knows for sure. If a person knows how it began they can appreciate the game and how it is played even more. Digging deep into the origin of baseball will teach you many things and is very interesting. There are many different ways that baseball could have been invented. Some people say that it was invented by Abner
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and inventions of the entrepreneurs in the 19th century. To give one a perspective of how influential 19th century inventions are to American life‚ one billion seven hundred thousand servings of Coke are consumed ever day. These inventions have allowed companies obtain so much dominance that the American life would be vastly different without them‚ despite being created two centuries ago. Even in our modern society‚ Americans are still influenced‚ controlled‚ and manipulated by the inventions that
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"What in your opinion is the influential audio-visual technological discovery ever?" In order for something to be the most influential discovery ever it must follow certain criteria. I ’m defining the word discovery to be synomous with invention in that it is something that was "happened upon" and developed and didn ’t necessarily exist for all time. In order to be the most influential it must permeate every part of our lives‚ from leisure‚ education‚ business‚ and travel‚ to the very social
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