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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hands stayed inside throughout the whole dream‚ she has been able to sense evil hiding behind pretty faces in real life. There is something inside Luna T.‚ that much she is sure of. She never saw anything‚ sure‚ but she knows. Her skin prickles when Luna T. is too close‚ when the girl smiles at customers and takes their eyes away from Cynthia. Sometimes‚ Luna T. would speak to her as if they’re friends‚ and that only makes a chill run through her spine. When the girl laughs‚ when her hair frames her
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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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PAPER: PAINTINGS As we enter the National Museum of the Philippines "Spoliarium" 1884‚ oil on canvas A National Cultural Treasure by Juan Luna surprise us upon entering the hall. The super- sized painting depicts dark hollow beneath the Roman arena referred as the Spoliarium where the bodies of slain gladiators are being dragged away for disposal. For Luna‚ the lifeless gladiators represent the Filipinos during the Spanish period. Across the Spoliarium is the stunning painting by Hildalgo of The
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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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Report on Luna Pen case PA major 0420830 Lee Joo-Hyun Q1. If you were in Erika’s position‚ what steps might give you the best chance of achieving your goals? First of all‚ I think it’s rather dangerous to prepare negotiation plan solely based on stereotype of specific race/nationality. But still it’s foolish to ignore cultural difference. Since negotiation counterpart Feng is not from mainland China but from Taiwan‚ I believe there would be little or no disadvantage of Erika being female
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