Case Study: Classic Pen Company 1- Cost of production of the pens according to ABC method: INDIRECT FINGE BENEFICT INDIRECT LABOR TOTAL indirect Labor Indirect Labor Computer System Other Overhead Total overhead Quantity Overhear Rate 8‚000 20‚000 28‚000 Production Runs Setup Time Administration Run Machines 14‚000 11‚200 2‚800 8‚000 2‚000 14‚000 22‚000 11‚200 4‚800 14‚000 150 526 4 10‚000 146.67 21.29 1‚200.00 1.40 Total 28‚000 10‚000 14‚000 52‚000
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the most frequently used‚ pen and pencil. Since pencils are better for the environment‚ are less time consuming‚ have erasers‚ and save money‚ they are the most beneficial of all writing implements. Pencils are infinitely better than the pen because they are much less time consuming. A pencil glides over the paper much more quickly‚ which affords a more rapid of execution than the pen. Rapid pencil writing is easier to read than rapidly-made pen marks‚ for the reason that
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Ballpoint pen Ballpoint pen is a pen that used nowadays‚ using a smooth rolling point of the tip in the pen. Unlike fountain pen‚ you don’t need to fill in ink for writing. The first patent on a ballpoint pen was issued on 30 October 1888‚ to John Loud‚ a leather tanner‚ who was attempting to make a writing instrument that would be able to write on his leather products‚ which then-common fountain pens could not do. In the period between 1904 and 1946‚ particularly alternatives or improvements
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Milton Reynolds (1892–1976)‚ an American entrepreneur‚ was born Milton Reinsberg in Albert Lea‚ Minnesota. He is most famously known for the manufacture and introduction of the first ballpoint pen to be sold in the U.S. market in October 1945. He was also inventor of the “talking sign” promotional placard for retail stores‚ sponsor and crewman on the twin-engine propeller flight that broke Howard Hughes’ round-the-world record‚[1] and among the first investors in Syntex‚ which pioneered the combined
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The Pen Mortality is a fact of life for everyone and has been since Creation. As humans‚ we have the intelligence to realize and understand this because we possess the ability to reason and to learn. This ability‚ when combined with the presence of Life that keeps us in existence‚ beckons us to secure the future in some way and for some reason(s). We need not only the chance at life beyond our own which comes with the birth of our children‚ but also to leave our own names‚ our own ideas and beliefs
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Introduction WELCOME TO THE WORLD OF ROTOMAC PENS ROTOMAC GLOBAL PRIVATE LIMITED‚ formerly Rotomac Pens Private Limited belonging to VIKRAM KOTHARI ENTERPRISES‚ was incorporated in the year 1992. The project was conceived with an objective to provide good quality and economically priced ball pens. Soon‚ the Company set up world-class integrated production facilities to manufacture and supply writing instruments which made this relatively new entrant into a well known brand in a very short span
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felt-tip. Historically‚ reed pens‚ quill pens‚ and dip pens were used. Modern-day pens come in a variety of colors and assortments. The most common contain blue or black ink. I have chosen to analyze three different roller ball pens that dispense a water-based liquid or gel ink through a ball tip similar to that of a ballpoint pen. The less-viscous ink is more-easily absorbed by paper than oil-based ink‚ and the pen moves more easily across a writing surface. The quality of pen components is checked during
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Zephyr Zero Gravity Fountain Pen Shinde Ameet Narayan Indian Business Academy. Greater Noida Marketing Mix Product Zephyr Zero Gravity Fountain Pen is an innovative product It works on zero gravity technology consisting of pressurized ink cartridges It can write Upside down‚ Under water‚ over wet and greasy paper or at any angle It also works at high altitude (12‚500 feet) which makes it possible to use in airplanes too The Ink cartridges are replaceable It comes in four elegant colors
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A study on working of Ball pen By Sunil kumar . S Std .X. A Nithin kumar. P.V Std. X. A Musamil . F.K Std IX. A Govt: Boys H.S.S .KARAMANA THIRUVANANTHAPURAM. Guide: Smt. Abida Beevi History of the Ballpoint Hungarian journalist Laszlo Biro was well aware of the problems with normal pens. Biro believed that the idea of a pen using a quick-drying ink instead of India ink came to him while visiting a newspaper. The newspaper’s
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Once a darling of students‚ pens now only plastic waste! PTI Mumbai‚ Aug 8 (PTI) Treasured by many students once upon a time‚ pens are now quickly turning into plastic waste as the thrift practise of refilling them is dying a slow death.A far cry from till the early 1990’s‚ when writing instruments‚ in their earlier avatar of fountain pens‚ had to be recharged from an ink bottle frequently‚ most of the users now end up throwing away branded pens as they avoid refilling at Rs 3 to buy a new one
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