Activities/Products Impero Escana Driftwood Set up costs: 12‚200 Cost driver: number of set ups. Total number of set ups: 5 (12‚200/5) x 2 = 4‚880 (12‚200/5) x 2 = 4‚880 (12‚200/5) x 1 = 2‚440 Purchasing and checking wood edging costs: 8‚000 Cost driver: wood edging per cabinet Total number of meter per wood edging: 8 meters (8‚000/8) x 4 = 4‚000 (8‚000/8) x 4 = 4‚000 (8‚000/8) x 0 = 0 Purchase of wood costs: 5‚100 Cost driver: wood (meters) per cabinet
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RAW MATERIAL AND SOURCES OF AVAIBILITY The paint industry is raw material intensive. Paint involves the mixing of various raw materials in various proportions. The raw materials are of a wide variety. On an average‚ raw materials account for 60% of net sales (industry average). In case of small-scale units it forms up to 70% of the net sales. Raw materials are divided into three major groups‚ namely‚ pigments (titanium dioxide‚ zinc oxide etc.)‚ solvents (mineral turpentine) and resins and
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Week 01 APPLICATION: JOB-ORDER COSTING EXERCISE2-1 the work of Management and Managerial and Financial Accounting 1. WHEN DIRECTING AND MOTIVATING‚ MANAGERS MOBILIZE PEOPLE TO CARRY OUT PLANS AND RUN ROUTINE OPERATIONS. 2. The plans of management are expressed formally in BUDGETS 3. PLANNING consists of identifying alternatives‚ selecting among the alternatives the one that is best for the organization‚ and specifying what actions will be taken to implement the chosen
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The Decades Old Battle of the Court Reporter vs. The Tape Recorder Allow me please to define court reporter: The court reporter is the person who uses a stenograph machine to take down every word in a proceeding. The machines have fewer keys than a standard keyboard‚ and several keys can be pressed simultaneously to represent certain sounds. The word “no‚” for example‚ is written “tpho‚” with all four keys hit at the same time. Tph is the “n.” The goal in court reporting school is
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Agreement). India has since been able to establish technological capability for manufacture and supplying of generic drugs. This ‘generics capability’ of India has attracted worldwide attention. A noticeable surge in mergers and acquisitions with either a foreign company seeking a stake in an Indian counterpart or vice versa reflects the attractiveness of what has been called as the ‘platform of capabilities’. Indian companies seek to expand and consolidate their platform of capabilities in their endeavor
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Overview of CES EduPack 2011 Materials and Process Information Science Notes Interactive Materials Property Charts Three levels of database‚ from an introductory teaching resource to a comprehensive project tool covering 3‚000 materials. Textbook-style explanations with further reading references to books by Ashby‚ Askeland‚ Callister‚ Shackelford and more... Unique tools to compare and analyze properties and to select materials and processes. Eco Audit Tool Specialist Databases
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UNIT 9: VIRUSES‚ VIROIDS‚ & PRIONS Lesson 1 – Characteristics of Viruses Depending on their characteristics‚ viruses may or may not kill the host cell. Viruses are too small to be seen with a light microscope and cannot be cultured outside their hosts. Viruses and Bacteria Compared. | Bacteria | Viruses | | Typical Bacteria | Rickettsias/Chlamydias | | Intracellular Parasite | No | Yes | Yes | Plasma Membrane | Yes | Yes | No | Binary Fission | Yes | Yes | No | Pass through
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Case Study The Leisure Products (LP) Company manufactures lawn and patio furniture. Most of its output is sold to do- it- yourself warehouse stores (e. g.‚ Lowes Home Improvement) and to retail hardware and department store chains (e. g.‚ True Value and JCPenney)‚ who then distribute the products under their respective brand names. LP is not involved in direct retail sales. Last year the firm had sales of $ 35 million. One of LPs divisions manufactures folding (aluminum and vinyl) chairs. Sales
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TABLE 1.2 Distribution of Overseas Filipino Workers by Age Group‚ Sex and Area: 2013 Area Both Sexes Male Female Philippines Number (In thousands) 2‚295 1‚154 1‚141 Total 15 - 24 25 - 29 30 - 34 35 - 39 40 - 44 45 and over 100.0 7.8 23.6 24.3 16.0 11.8 16.4 100.0 7.0 19.7 22.4 15.7 13.1 22.0 100.0 8.6 27.6 26.2 16.4 10.4 10.8 293 168 125 Total 15 - 24 25 - 29 30 - 34 35 - 39 40 - 44 45 and over 100.0 5.5 16.2 20.9 18.6 14.7 24.1 100.0 4.2 11.9 19.5 17.9 15.4 31.1 100.0 7.3 21.9
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INTRODUCTION Background of the Study In the Philippines‚ forests and woodlands cover about 7‚168‚400 hectares (http://forestry.denr.gov.ph). These forests have unique environmental and biodiversity values‚ and make available a wide range of products for subsistence use. The most predominant use of wood is in the form of firewood and charcoal by the majority of Filipinos in both rural and urban areas. Firewood is preferred in rural areas simply because it is obtainable free of charge. Charcoal
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