Viscosity of some fluids Models with variable viscosity Differential type models Rate type models Integral type models Download Some frequently used models for non-Newtonian fluids Josef M´lek a malek@karlin.mff.cuni.cz Mathematical Institute Charles University 18 March 2011 Josef M´lek a Non-Newtonian fluids Viscosity of some fluids Models with variable viscosity Differential type models Rate type models Integral type models Download Viscosity of some fluids Fluid Air (at Benzene
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Problem 7.1 Fort Winston Hospital Variable cost per visit 5 Annual direct fixed costs 500‚000 Annual overhead allocations 50‚000 Expected annual utiliztion 10‚000 a. What per-visit must be set for the services to break even? Variable Cost Variable cost per visit 5 Volume 10‚000 Total Variable Costs 50‚000 Fixed Costs Annual direct costs 500‚000 Total Fixed Costs 500‚000 Annual overhead 50‚000 Total Costs 600‚000 Volume 10‚000 Price
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Sales (40‚000 units) $1‚000‚000 Variable expenses 700‚000 Contribution margin 300‚000 Fixed expenses 330‚000 Net income (loss) $ (30‚000) 1. What was the company ’s break-even point in sales dollars in 2008? 2. How many additional units would the company have had to sell in 2009 in order to earn net income of $30‚000? 3. If the company is able to reduce variable costs by $2.50 per unit in 2009 and other costs and unit revenues remain unchanged‚ how many units will
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Chapter 3—Predetermined Overhead Rates‚ Flexible Budgets‚ and Absorption/Variable Costing LEARNING OBJECTIVES LO 1 Why and how are overhead costs allocated to products and services? LO 2 What causes underapplied or overapplied overhead‚ and how is it treated at the end of a period? LO 3 What impact do different capacity measures have on setting predetermined overhead rates? LO 4 How are the high-low method and least squares regression analysis used in analyzing mixed costs? LO 5 How
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finances are not understood then it is likely the business will fail. Examining some key concepts from this week such as fixed‚ variable‚ and mixed costing‚ we discuss what we do and do not understand‚ and how it may apply to our everyday line of work or work performed in at a future point in time. Objective One: Understanding the distinction among fixed‚ mixed‚ and variable costs among the team is clear and understandable. Fixed costs are costs within an organization that remain the same no matter
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sample data. Variable (mathematics)‚ a symbol that represents a quantity in a mathematical expression‚ as used in many sciences Qualitative Variables or Categorical Variable Also known as categorical variables‚ qualitative variables are variables with no natural sense of ordering. They are therefore measured on a nominal scale. For instance‚ hair colour (Black‚ Brown‚ Gray‚ Red‚ and Yellow) is a qualitative variable‚ as is name (Adam‚ Becky‚ Christina‚ Dave . . .). Qualitative variables can be coded
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whether a cost changes when the level of output changes. The cost can vary proportionately with the changes in the level of activity or unaffected by changes in the level of activity. Costs can be variable‚ fixed‚ or mixed. A cost that does not change in total as output changes is a fixed cost. A variable cost‚ on the other hand‚ increases in total with an increase in output and decreases in total with a decrease in output. Understanding how costs behave in a particular situation is crucial for the
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Unit (pounds) | 200000 | 225000 | 225000 | 0 | Revenue | 1600000 | 1800000 | 1777500 | 22500 U | Direct Material | 290000 | 326250 | 432500 | -106250 U | Direct Labor | 168000 | 189000 | 174000 | 15000 F | Variable Overhead | 324000 | 364500 | 375000 | -10500 U | Total Variable Costs | 782000 | 879750 | 981500 | -101750 U | Contribution Margin | 818000 | 920250 | 796000 | 124250 U | CALCULATION Revenue = 225000 X 8.00 per pound = 1800000 Direct material (quantity)
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cost however‚ if there is no idle or spare capacity in Cushion Division the market price minus the corresponding variable selling expense would be the minimum transfer price for the Cushion Division. Any price above that is acceptable for Cushion Division. Hence‚ Johnson’s idea of selling at the market price would be incorrect. If there is spare capacity in the Cushion Division‚ a variable cost as the transfer price is acceptable. Therefore‚ Johnson’s belief would be incorrect because using the market
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Appendix 2. a) Parking‚ Concession‚ Merchandise cost includes both fixed and variable costs. Variable Costs = | 10% * Revenue | | | Fixed Costs = | Total expense - | Variable Cost | | | | | | Costs | Variable | Fixed | Total Cost | Parking expense | 19‚767 * 10% = | 4‚448 - 1‚976.70 = | | | $ 1‚976.70 | $ 2‚471.30 | $ 4‚448.00 | Concession expense | 79‚273* 10% = | 43‚356 - 7‚927.30 = | | | $
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