CHAPTER 5: ACTIVITY-BASED COSTING AND CUSTOMER PROFITABILITY ANALYSIS QUESTIONS 5-1Undercosting a product may appear to have increased the reported profit the product earned (assuming the firm did not lower its selling price because of the reported lower product cost). However‚ the increased profit is‚ at best‚ a twist in truth. Costs of the product not charged to the product itself are borne by other products of the firm. Worse‚ undercosting a product may result in managers erroneously believing
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better understanding of the Cost Pools (and the types of cost) and how these costs are allocated to the Cost Objects is a good starting point. 3) I realize that it is very important to identify and define the Cost Objects properly from the start. While I may like to define the Cost Objects narrowly‚ it should only be done to the extent it is economically viable. 4) I recognize that there are a number of ways to allocate indirect costs (from the Cost Pools) to the Cost Objects and these can
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Glass Pool Fencing You took extreme care when picking out your pool. It was a large investment and you are glad you did it. A pool is a great way to keep you and your family active. It can build great memories‚ but it can also be dangerous. Drownings happen every year and many times it’s because a child accidentally falls into a pool without a fence or gate that meet safety standards. It’s important to keep your family and others in your community safe so you must have a fence around your pool. In
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B.C. Guidelines for Swimming Pool Design V1.0 Health Protection Branch Population Health and Wellness Division Ministry of Health April 2011 B.C. Guidelines for Swimming Pool Design INTRODUCTION The B.C. Pool Regulation‚ B.C. Reg. 296/2010 replaced the existing Swimming Pool‚ Spray Pool and Wading Pool Regulation‚ B.C. Reg. 289/72‚ and the Pool Exemption Regulation‚ B.C. Reg. 256/98. The regulation came into effect on October 8‚ 2010. The regulation modernizes the requirements for the design
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COMMISSION‚ WASHINGTON‚ D.C. 20207 Swimming Pool Safety Alert Each year‚ about 260 children under 5 drown in swimming pools. In addition‚ the suction from drains in swimming pools and spas‚ under certain conditions‚ can entrap swimmers underwater. To help protect your family‚ be sure to take the following steps. Use Layers of Protection To prevent swimming pool drownings‚ layers of protection are essential. Place barriers completely around the pool‚ closely supervise young children‚ and be prepared
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swimming pools being contaminated with E. coli. Chlorine is not doing its job in sanitizing the human waste in the swimming pool. Human waste seems to refuse being sanitized. The Centers for Disease Control (CDC) concluded that the E. coli came from one major primary source; swimmers pooping in the swimming pool. Researchers say such contamination is due to swimmers not rinsing themselves off before going in the pool. Scientists say a person carries about .14 grams of fecal material into the pool. Just
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it is time to get your pool ready for spring. Here are the first five steps you need to take to get your pool ready for your first spring swim. #1 Start On The Outside The first thing you should do is start on the outside of your pool. Clean up any leaves and debris around your pool that could potentially blow into your pool when you take the cover off or get tracked into the pool. Cleaning around your pool will save you from having to fish all that debris out of your pool at a later date. #2
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Going to the public pool to take a refreshing swim might seem like a good idea and a great way to cool your body off when the temperatures are at their highest levels‚ but the truth is that the amount of damage that you are doing to your health by swimming in public pools is jaw-dropping to say the least. If you aren’t aware of the dangers that public pools present to your health‚ read the following lines to find out exactly what these health risks are‚ and you definitely won’t ever think about entering
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Vernal pools are small‚ isolated wetlands that occur in a forested setting throughout Michigan. Vernal pools are isolated wetlands because they are not permanently connected to other bodies of water. They need to be flooded and dried out long enough and frequently enough‚ to house flora and fauna that have special adaptations for coping with inundation and water drawdown. They are small enough and shaded enough that recognized open-structure natural community type. The amount of water in a vernal
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humanity behind one of the most popular exotic animal and human interaction availabilities- touch pools. Through the combination of extensive research (which includes undercover first-hand observations and employee testimonies)‚ slight emotional appeals‚ and the support of a scholarly background‚ the WCDS and HSUS were able to provide an adept analyzation on how the personal intimacy of dolphin touch pools poses potentially hazardous health risks for both the animal and human‚
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