provided service to the customers. The cons for the ABC were the matrix design of figuring out specific cost drivers‚ it also was an expensive system to implement. The pros to ABC seemed to outweigh the cons. ABC allowed Super Bakery to track profitability of each individual customer and track the performance of the outsourced contractors. Management was able to identify that the key cost driver was not the dollar amount of each order but the
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into a unit-based type and activity-based type. a. True b. False ANSWER: True 3. Predetermined overhead rates are calculated at the end of each year using the formula: overhead rate = budgeted annual driver level/budgeted annual driver level. a. True b. False ANSWER: False 4. Unit-level drivers are factors that measure the demands placed on unit-level activities by products. a. True b. False ANSWER: True 5. If applied overhead is greater than actual overhead it is called overapplied overhead
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“9-1-1‚ what is your emergency?” “I just witnessed a horrible car accident. My best friend’s car was just hit by a semi. I think the driver is dead and the passenger is severely injured.” “Ok ma’am. I need you to calm down and tell me precisely where you are.” “I’m down by Lincoln Park.” “Ok. How bad is it?” “I already explained that to you‚ my best friend might be dead and my other friend severely injured. Just get here as soon as possible. Please.” I begged. “We’ll be there as soon as can. Just
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defined as both origin and personality. Martin Scorsese’s authorship is made apparent through his repeated use of the subject matter of isolation. In the films Mean Streets (Martin Scorsese 1973)‚ Italianamerican (Martin Scorsese 1974)‚ and Taxi Driver (Martin Scorsese 1976) Scorsese is able to depict different forms of isolation by drawing on personal experiences and using reoccurring ¬¬¬styles and themes throughout; in particular‚ Scorsese’s interest in sin and penance as well as his unique music
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) Foundations. [online] Available at: http://environment.uwe.ac.uk/geocal/foundations/Fountype.htm#RAFT [Accessed: 16 Feb 2013] * mait india (2010) MAIT PILING RIGS - INDIA: TYPICAL PILE FOUNDATION * Li-jack.com (1980) LiJack Construction Machinery - Pile Driver. [online] Available at: http://li-jack.com/pile_driver [Accessed: 16 Feb 2013]. * northumbria university (2007) Pile foundations. [online] Available at: http://nuweb2.northumbria.ac.uk/bedemo/Domestic_Foundation/page_13.htm [Accessed: 16 Feb 2013]
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Persuasive Speech English 101 3/15/05 Topic: Certification Programs General Purpose: To explain the benefits of certification programs; which I hope will persuade individuals to enroll in a certification program of their choice. Thesis: This speech will cover the many educational alternatives of certification programs in higher education‚ as well as their advantages. This will include a detailed description of certification courses in Computer‚ Nursing‚ and Trucking. Introduction
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1. If Wilkerson were to cut prices‚ based on contribution margin‚ to just cover short-term variable costs‚ what consequences could it experience? (5 marks) Several break-even-point assumptions are made in calculation: 1) Total fixed costs do not change with volume‚ and will exist regardless if the products are sold or not. 2) Sales mix will be constant. The contribution-margin percentage is 66.1%‚ which means 66.1 percent of each sales dollar is available for covering fixed costs and making
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Designing an activity-based product costing system are required to identify the activity that happen in an organization‚ for example: activity analysis. After that‚ assign cost to cost centres or cost pools to each activity and need to determine the cost driver. Therefore‚ have a good and effective cost management‚ will manage the cost in the long term. Yummy Sdn Bhd can successful reduce the cost at the same time can continue to maintain the satisfaction of the customer. Activity-Based management (ABM)
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he practices what he preaches through this statement in his work. I will be analysing aspects in his work whereby the music works on a deeper level than just as a mood prompting tool‚ in films such as (The Departed‚2006)‚ (Goodfellas‚1990)‚( Taxi Driver‚1976) and( Raging Bull‚1980) trying to understand the directorial thought process in the choice of the music as well as the desired effect on the audience. Scorsese carries the idea that “popular music has the potential to give movies a forceful
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markups on the basis of historically exhibited trends‚ rather than trying to identify cost structures and contributions arising from various activities. The existing costing strategy pools various costs together despite evidence that their underlying drivers are not the same. Dakota has recently innovated by providing desktop delivery‚ the costs of which‚ and the historical basis for which has not been established‚ consequently Dakota finds itself under-costing its services. It is unable to accurately
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