1697/361=4.7 8664/361=24 =24+4.7=28.7 3. Create a contribution margin income statement for Salem Data Services; Assume that intra company usage is 205 hours‚ Assume commercial usage is at the March Level. Revenue Variable costs Contribution Margin Fixed Costs Operating Income (loss) From the case we know that intracompany work was billed at $400 per hour‚ and commercial sales were billed at $800 per hour. Commercial 138*$800=$110‚400 138*$28.70=$3960.60
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suggestion to close SDS instead of keeping it. However‚ if they close SDS‚ the change in their net income will be: Exhibit 5 They will save costs in maintenance‚ power‚ and so on‚ but they will lose the rent profit $8‚000 if there is no other company rents that floor. Besides‚ they need to outsource and the outsourcing cost will be 205 hours * $800 per hour = $164‚000. Therefore‚ as it is shown in Exhibit 5‚ their extra cost of closing SDS will be $94‚356. If they don’t rent the place to other
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Winning Hearts and Minds in War of Plagiarism Summary In Scott Jaschiks’ book titled “Winning Hearts and Minds in War on Plagiarism‚” Jaschik describes the issue of first-year English students plagiarizing work and the numerous faculty members’ solutions to solve plagiarizing. Teachers‚ like North Carolina State University professor Kate Hagopian‚ are working with first-year English students to teach students academic integrity and to understand why students plagiarize. Teachers have
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SALEM TELEPHONE COMPANY Professor William J. Bruns‚ Jr. & Julie Hertenstein Introduction Accounting is not always a black or white subject; there are many variables to consider when making a business decision. Looking past the numbers and being able to look at the larger picture will determine whether you will be an average manager or a great manager. Background Facing declining profits‚ Salem Telephone Company (STC) is evaluating the future of its subsidiary‚ Salem Data
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Tri State Telephone Case Study Tri state telelephone Tri-State Telephone is a telecommunications company that provided the telecommunications of the residents of three US States. Currently customers of Tri-State Company pay a monthly flat rate for the service they used. Now the management of Tri-State wants to change the pricing system from monthly flat rate to a new pricing system. However‚ the customers are not in a position to accept the new pricing system.Hence‚ they do not allow the company
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Enhance the Vitality of Your Company Vitality of all people within a company is quite an important aspect. Nowadays‚ it is crucial for all kinds of working places that their employees can work in a healthy environment‚ which includes healthy eating as well. If you ask people whether they think eating healthy is important‚ they will all agree. But in practice they do not always choose the healthiest option. Especially during snack time‚ the temptation is to choose a product rich in sugar and fat
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One of the most important ethical concerns about using EMR is patient’s privacy. Since many people can access patient’s information easily in health care‚ it is important to set rules to avoid breaching patient’s privacy. As Kopala and Mitchell stated‚ “Determining who can and should oversee‚ protect the record‚ and make decisions about release of a patient’s healthcare information can be a struggle for healthcare providers and institutions” (2011‚ p. 85). The issue with confidentiality is more
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Covert Video Surveillance an Invasion of Privacy? Munchausen syndrome by proxy‚ MSBP‚ is a covert form of child abuse in which a parent or guardian‚ usually the mother‚ systematically fabricates or induces illness in her child. It proves a difficult syndrome to diagnose because the caretakers of these children are masters of deception. They thrive on deceiving medical and mental health professionals and revel in the attention received (Quisenberry). In the case of Kathy Bush‚ a woman who got national
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INTRODUCTION: Web site privacy and how much should we worry? This seems to be the major concern of Internet and network users today. There are many reasons for this concern ranging from ethical standards to the social impact of information systems. The internet has become one of the most important sources of personal data from organizations who want to reach their target market to users who want to take advantage of the convenience of doing research‚ shopping‚ or paying bills online. With this advance
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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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