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? a. Variable Expenses – Wages for Hourly Personnel‚ Power b. Fixed Expenses – Wages for Salaried staff‚ Systems development and maintenance‚ Administration 2. For each expense that is variable with respect to revenue hours‚ calculate the cost per revenue hour.
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12/31/93 B/S‚ what amount should Thorn report as noncurrent deferred tax liability? D. 75‚000 5. On 1/1/89‚ Park Co. signed a 10-yr operating lease for office space at $96‚000 per year. The lease included a provision for addt’l rent of 5% of ann. Company sales in excess of $500K. Park’s sales for the year ended 12/31/89 were 600K . Upon execution of the lease‚ Park paid $24‚000 as a bonus for the lease. Park’s rent expense for the year ended 12/31/89 is: C. 103‚400 6. Wall Co. lease office premises
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If you didn ’t have the telephone then how would you contact people? You wouldn ’t be able to easily. If you wanted to talk to people you would have to go to their house‚ meet them somewhere‚ or write to them. That would be difficult. The world ’s communication has been upgraded by the telephone. The telephone had a large impact‚ it made business more efficient and it saved money from having to travel back and forth from far places‚ and it made transactions able to occur more quickly. It
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Jennifer Evans The Telephone: Then and Now HUMN 303: Introduction to the Humanities Instructor E. Elliott February 11‚ 2011 The Telephone: Then and Now The telephone was one of the greatest American inventions. Developed in the 1800’s by Alexander Graham Bell‚ it quickly became one of the most used inventions in the world. The telephone had many impacts on society and the way we communicated and still plays a huge role in the world we live today. The telephone has developed from something
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larger market shares for the leading firms. 2. There is not a clear leader which absolutely dominates the industry. While Heineken is the leader in the international market‚ Bud (Light) leads total volume. There is also no core‚ the leading companies in international and total volume markets differ from each other. 3. In its process of expansion‚ Grolsch has engaged in both cooperation with local brewers‚ and direct shipping from domestic factories‚ depending on the markets demand. For
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ideas of what privacy‚ invasion of privacy‚ and privacy rights are‚ but nonetheless most people have ideas or an opinion on such topics. “Definitions of privacy can be couched in descriptive or normative terms. People may view privacy as a derivative notion that rests upon more basic rights such as liberty or property.” (Moore‚ 2008‚ p. 411) Even with the many explanations of privacy rights that we individually claim‚ we should all be able to agree that to some degree our right to privacy is essential
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Telephone Conversation by Wole Soyinka. Soyinka’s Telephone Conversation depicts a conversation between a white lady and an African American man which casts a harsh light on the racism and prejudice which grips society. The title reveals the fact that two people are talking on the phone‚ so the beginning of the poem is on a positive note: The man is searching for a house and the land lady has named a considerable price‚ and the area where it is located is an impartial and not racially prejudiced
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Would American’s lives be the same without having telephones‚ light‚ transportation‚ or labor laws? That’s what Americans would be missing in life without having the Industrial Revolution occurring in history. The Industrial Revolution was a time of changes from working at home to working in factories with machines and engines. There were new inventions‚ upgrades in machinery‚ railroads‚ steamships‚ and oil booms. The lives of Americans were changed during this time period from 17th century.
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Case Study Prestige Telephone Co. CLASSIFICATION OF COSTS Jan Fixed costs: Space rent Custodial services Computer leases Maintenance Depreciation Power Wages: Operations Systems development Admnistration Sales Sales promotions Total fixed costs I Corporate services Total fixed costs II Variable cost per hour: Power Wages operations Materials Variable unit cost per hour 8.000 1.240 95.000 5.400 26.180 Feb 8.000 1.240 95.000 5.400 26.180 Mar 8.000 1.240 95.000 5.400 26.180 Average 8.000 1.240
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HBS case – Salem Telephone Company Opening In 2000 the Public Service Commission (PSC) was informed by the president of Salem Telephone Company (STC) that a profitable computer service subsidiary would reduce pressure for increases to telephone rates. With approval from the Public Service Commission‚ STC‚ a regulated public utility‚ established Salem Data Services (SDS) in 2001‚ an unregulated public utility to perform data processing for the telephone company and additionally to sell computer
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