CLASSIC PEN COMPANY: DEVELOPING AN ABC MODEL REVISED PRODUCT COSTS FOR THE FOUR PENS‚ BASED ON THE ACTIVITY INFORMATION COLLECTED BY DEMPSEY Cost centres under ABC Indirect labour=$ 20‚000 40% *20‚000=8‚000 Total indirect labour=$ 28‚000 Computer expenses=$ 10‚000 Machine expenses= $ 8‚000+ $ 4‚000+ $ 2‚000=$ 14‚000 Cost estimates/allocation under ABC Activity Indirect labour Computer expenses Machine expenses Total Activity rate Handle production runs 50% 14‚000 80% 8‚000
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Traffic Clothing PLC 1) Internal growth is defined as the development of a business through using its own finances and retained profits. Whereas external growth is a business’s growth through acquiring other businesses. In Traffic Clothing PLC’s external growth strategy was through aggressive takeovers of either other clothing producers or material suppliers. While their internal growth strategy was through creating low cost factories in developing nations. 2) Sales revenue is defined as the
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choose pen names because it’s “ allow authors freedom‚ flexibility‚ and opportunity”. For example‚ Eric Blair adopted the name George Orwell because he “feared his early word would embarrass his family”(Source 1). In addition‚ some authors choose pen names‚ because for them it’s an only way to get published‚ especially for woman‚ because they was discriminated because they are women. According to the article “ Introducing Jane Eyre: An Unlikely Victorian Heroine”‚ Charlotte Brontë used pen name
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The pen is mightier than the sword There is a very famous saying that the role of pen is mightier than that of the sword. But unfortunately there are people who do not agree to the saying and believe that the use of force is necessary. The pen is used to express ideas and the sword stands for force. It is forcing your own views on others. If somebody does not accept those views they must be forced by the use of the sword. The sword‚ therefore‚ implies force‚ not reason. The statement really
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Question 1 1.1 Silica gel chromatography: This is known as the stationary phase in column chromatography. Firstly‚ the tapered exit of the column is sealed using porous material. This porous material serves as support for the packing material‚ and prevents it from exiting the pipe. Thereafter‚ silica gel is compacted into the glass pipe to make the separating column. In finishing preparation of the column‚ the solvent which is used as the mobile phase is then passed through the dry column. Then the
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difference between ADD and ADHD... and it is a big one which deals with the signs and symptoms that each disorder are exhibiting. We all know that the attention deficit hyperactivity disorder is one of the most common disorders among children when it comes to their mental state. As a matter of fact‚ the estimated children diagnosed with ADHD in the United States alone is around 6.4 million according to the data from the Centers for Disease Control and Prevention. But what about ADD? That is what we
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Classic Pen Co. Case In the past Classic Pen Company had been the low-cost producer of black and blue pens and had profit margins over 20% of sales. Over the last five years Pen Co. decided to start producing red and purple pens. They require the same basic production technology but can be sold at 3% and 10% premium selling prices. Sales Manager Dennis Selmor is just seeing the financial results and is not happy with the numbers. The first issue that Pen Co. is facing is their decline in
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During my practicum I was able to sit in on one PLC meeting. It was a little informal considering the principal was gone and the teachers mostly talked if they wanted to. We went into the teachers lounge and sat around the big table and just talked about who is struggling. We went over what students had troubles reading and how far behind they were. The physical education teacher takes certain students how need extra reading strategies for about twenty minutes. This happens everyday in the classroom
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The Body Shop International PLC Watersmead Littlehampton West Sussex BN17 6LS‚ United Kingdom Phone: +44-1903-731-500 Fax: +44-1903-726-250 Primary US Office: Subscribers Only http://www.the-body-shop.com Hoover’s coverage by Alex Biesada Overview Promoting beauty in the customer’s eye instead of the beholder’s‚ The Body Shop International sells skin and hair care products so natural they sound edible (Peppermint Foot Lotion‚ Banana Shampoo). The company combines activism with marketing
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Tottenham Hotspur plc 1. First‚ calculate FCF. As written in the case‚ both depreciation and CAPEX grows 7% annually and I assumed change in NWC is consistently 0. Given discount rate is 10.25%. I put 1% perpetual growth on CF projection after 2020. The NPV of CF is 79.13 (in M GBP) as below. Since EV is 79.93 and net debt (total debt – cash and equivalents) is 16.79‚ therefore we can say that E is 63.14. On the other hand‚ as its current stock price of £13.80‚ the market capitalization
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