narchie sells a single product for $50. variable costs are 70% of the selling price, and the company has fixed costs that amount to $445,200. current sales total 22,500 units. if narchie sells 34,000 units, its safety margin will be:

Answers

Answer 1

Narchie  safety margin will be 38.82% when variable cost is 70% of selling price and fixed cost is $445,200.

In order to calculate margin of safety, need to find break even sales.

Safety margin = (Sales - Break-even sales) / Sales

Calculation of break-even sales:

Break-even sales = Fixed costs / (Price per unit - Variable costs per unit)

Price per unit = $50

Variable costs = 70% of $50

Variable cost = 0.7 ×$50

Variable cost = $35

Variable costs per unit = $35

Fixed costs = $445,200

Break-even sales = $445,200 / ($50 - $35)

Break-even sales = $445,200 / $15

Break-even sales = 29,680 units

Calculation of safety margin: At 22,500 units of sales, the safety margin will be:

Safety margin = (22,500 - 29,680) / 22,500

Safety margin = -0.32 or -32%

At 34,000 units of sales, the safety margin will be:

Safety margin = (34,000 - 29,680) / 34,000

Safety margin = 0.1282 or 12.82%

Margin of safety  is the amount by which actual volume of sales exceeds the break even point. Size of MOS indicates soundness of business. A large margin of safety shows low fixed cost. Margin of safety differ at different price level, on 22,500 it is - 32% means loss of sales and on 34.000 12.82% shows business can survive in economy.

Therefore, the safety margin will be 38.82%. Answer: 38.82%

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Related Questions

What is the amount of money you would need to invest per month
over 18 years at 3% interest compounded monthly to have enough to
pay for four years of college for your child at a total cost of
$44,672

Answers

Therefore, you would need to invest $127.07 per month for 18 years at 3% interest compounded monthly to accumulate enough money to pay for four years of college for your child at a total cost of $44,672.

Investment refers to the act of allocating resources (such as money, time, or effort) in the expectation of generating a return or profit in the future. This can include investing in stocks, bonds, real estate, mutual funds, or other financial assets. The purpose of investment is to grow your wealth over time and to achieve your financial goals, such as retirement savings, education funds, or long-term financial security. However, investments always carry some degree of risk, and it is important to carefully consider your investment options and strategies before making any investment decisions.

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examples of product ingredients of the marketing mix include design of the product and trade names, packaging, and warranties. group of answer choices true false

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" Examples of product ingredients of the marketing mix include design of the product and trade names, packaging, and warranties." The given statement is true. The marketing mix is a business tool that is used to help businesses create and implement effective marketing strategies.

It is made up of four key elements, known as the 4 P's: Product, Price, Promotion, and Place. Product Ingredients of the marketing mix include the design of the product and trade names, packaging, and warranties. The design of a product can play a huge role in its success. Good design can help a product stand out on store shelves and appeal to consumers. A trade name, also known as a brand name, is a name that a company uses to distinguish its products from those of its competitors. A strong trade name can help a company build brand recognition and customer loyalty.

Packaging is also an important element of the marketing mix. It not only protects the product, but it also serves as a marketing tool. A well-designed package can attract customers and communicate the benefits of the product. Lastly, warranties can provide customers with peace of mind and increase their confidence in the product. In conclusion, product ingredients of the marketing mix include design of the product and trade names, packaging, and warranties, which is a true statement.

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Digital Assessment - 1 /Case Study Aftermath of a Tragedy Shortly after midnight, on December 3, 1984, outside Bhopal, India, a cloud of deadly methyl isocyanate gas leaked from a pesticide plant, owned by the Indian subsidiary of Union Carbide. The choking gas covered the town, quickly killing hundreds-including many children, who were less resistant to the gas than adults and forcing Bhopal's 670,000 inhabitants to flee in panic. By the end of the week more than 2,000 people had died from inhaling the gas, and 150,000 more had to be hospitalized for respiratory and eye damage, making Bhopal's 'night of death' the worst industrial disaster in history. Images of stunned families burying or burning their dead and blaming Union Carbide for their agony were broadcast worldwide. There were immediate repercussions for Union Carbide and for the chemical industry as well. The Indian government accused the plant management of failing to take adequate safety precautions and indicated that it held the parent company ultimately responsible. Lawsuits brought by American lawyers on behalf of the victims asked for billions of dollars in compensatory and punitive damages and threatened to send the company into bankruptcy. Union Carbide's stock price plummeted; it halted production of methyl isocyanate at its West Virginia plant that produced the chemical in the United States. Officials in the United States and India called for increased regulation and inspection of chemical processing plants. Many U.S. localities considered passing "right to-know" laws that would require chemical companies to provide detailed information about hazardous materials to the employees who make them and to residents living near the plants. Several companies countered with voluntary right- to-know programmes to head off public sentiment for government regulation. In the wake of protest against Union Carbide in other parts of the world, some multinational corporations claimed that the Bhopal disaster had chilled the international climate for U.S. business. Union Carbide, which had earned an above-average record on industrial safety over the decade or more preceding the disaster, appeared paralysed by the magnitude of Bhopal's suffering. Corporate chairman Warren Anderson, rushed to India to inspect the site and was briefly arrested by Indian authorities. Union Carbide's one hundred thousand employees observed a moment of silence for the dead and injured; many donated money for disaster relief. Top management spent sleepless nights grappling with the company's crushing problems and its uncertain future. Morale at the company was low; production at many plants temporarily dropped. However, while expressing profound sympathy for the Bhopal victims and promising to make a fair restitution, Union Carbide maintained its essential innocence. "There's no criminal responsibility here," said Anderson. (Source Courtesy: Stoner, Management VSP Rao, V Hari Krishna - Excel Books 2002) a Questions: 1. What are the key issues in this case? - 3 Marks 2. What responsibilities does Union Carbide have to the victims of the Bhopal disaster? - 4 Marks 3. What do you think the long-term effects of the disaster will be on the company? - 3 Marks

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1. The key issues in this case are the lack of safety precautions taken by Union Carbide at their pesticide plant in Bhopal, India, which led to the deadly methyl isocyanate gas leak that killed thousands of people and caused respiratory and eye damage to many more.

2. Union Carbide has a responsibility to provide fair restitution to the victims of the Bhopal disaster.


3. The long-term effects of the disaster on Union Carbide will likely include legal repercussions, such as lawsuits and potentially criminal charges, which could result in billions of dollars in compensatory and punitive damages.

1. Another key issue is the responsibility of Union Carbide to the victims of the disaster and the potential legal repercussions for the company.

Additionally, the impact of the disaster on the chemical industry and the push for increased regulation and inspection of chemical processing plants is another key issue.

2.  This includes providing compensation for the families of those who were killed and for those who were injured and required medical treatment.

Union Carbide also has a responsibility to take steps to ensure that a similar disaster does not occur in the future, such as improving safety precautions at their plants and being transparent about the hazardous materials they use.

3.  The company's reputation will also likely be damaged, leading to a decrease in stock prices and a loss of business. Additionally, Union Carbide may face increased regulation and inspection of their plants, which could result in additional costs for the company.

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You own a bond that pays $110 in annual interest, with a $1,000 par value. It matures in 10 years. Your required rate of return is 10 percent.
a. Calculate the value of the bond.
b. How does the value change if your required rate of return (1) increases to 15 percent or (2) decreases to 6 percent?
c. Explain the implications of your answers in part b as they relate to interest rate risk, premium bonds, and discount bonds. Assume that the bond matures in 3 years instead of 10 years.

Answers

As result, the bond will exhibit less interest rate risk and the value of bond is $583.48.

What is a bond?

A bond is a financial instrument that represents a loan made by an investor to a borrower, typically a corporation or government entity. When an investor purchases a bond, they are essentially lending money to the issuer for a fixed period of time, with the promise of receiving regular interest payments and return of their principal investment at bond's maturity date. Bonds are often used by corporations and governments to finance projects or activities that require large amounts of capital. They are generally considered less risky than stocks, as the fixed interest payments and return of principal at maturity provide a predictable stream of income. However, bonds are still subject to various risks, such as interest rate risk and credit risk.

PV = C / (1 + r) ^n + F / (1 + r) ^n

PV = $110 / (1 + 0.1) ^1 + $110 / (1 + 0.1) ^2 + ... + $110 / (1 + 0.1) ^10 + $1,000 / (1 + 0.1) ^10

PV = $583.48

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in competitive price-taker markets, firms a. can sell all of their output at the market price. b. produce differentiated products. c. can influence the market price by altering their output level. d. are large relative to the total market.

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In competitive price taker markets, firms "can sell all of their output at the market price." Therefore, option A is correct.

Competitive price-taker markets refer to markets where no single seller or buyer has the capacity to influence prices. Instead, prices are determined by the forces of supply and demand. Firms that operate in such markets are known as price-takers, which means that they have no power to influence prices. In price-taker markets, firms can sell all of their output at the prevailing market price. They are unable to charge a higher price for their goods or services since this would cause them to lose sales to competitors.

Therefore, option A is correct answer.

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You have $25,000 to invest in a stock portfolio. Your choices are Stock X with an expected return of 14 percent and Stock Y with an expected return of 11. 5 percent. If your goal is to create a portfolio with an expected return of 13. 15 percent, how much money will you invest in Stock X and Stock Y?

Answers

Investment to be made in Stock X is $16600 and Stock Y is $8400 with given portfolio amount

E(RP) = .1315 = .140y + .115(1 - y) We can now solve this equation for the weight of Stock X as: .1315 = .140y + .115 - .115y, .0165 = .025y, y = .166 So, the dollar amount invested in Stock X is the weight of Stock X times the total portfolio value, or: Investment in X = .166($10,000), Investment in X = $16600, And the dollar amount invested in Stock Y is: Investment in Y = (1 - .16600)($10,000) Investment in Y = $8400. Bonds, equities, real estate, and alternative investments are all examples of investments. Investments often do not guarantee an increase in value; you can finish up with less money than you started with.

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considering the concept of product newness from an organizational point of view, match the following to the appropriate example. instructions

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Concept of Product Newness Example Continuous innovation Adding a new flavor to an existing line of potato chips dynamically continuous innovation Introducing a new type of electric toothbrush with a rotating head Discontinuous innovation .Creating a new type of transportation, such as a flying car

The concept of product newness refers to the degree of change or innovation that a product brings to the market. Continuous innovation involves small, incremental changes to an existing product, such as adding a new flavor to a line of potato chips. Dynamically continuous innovation involves more significant changes to an existing product, such as introducing a new type of electric toothbrush with a rotating head. Discontinuous innovation involves creating a completely new product that has not been seen before, such as a flying car. Each of these types of product newness requires a different approach from the organization in terms of research and development, marketing, and other aspects of product development.

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A code of ethics refers to a a firm’s itemized list of business activities that are and are not consistent with the company’s mission statement. b a formal statement of moral and ethical business attitudes. c the written, signed document stating the beliefs and values of each employee in a firm. d an informal guide of ethical principles that can simplify challenging decisions. e a formal statement of ethical principles and rules of conduct.

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A code of ethics is a formal statement of ethical principles and rules of conduct that applies to all employees of a company.Correct answer is option E.

It outlines a company’s expectations regarding ethical and moral behavior in the workplace, and serves as a guide for employees to make decisions when faced with challenging situations.

A code of ethics should clearly state the company’s values, beliefs, and expectations for behavior. It should also address topics such as conflicts of interest, confidential information, social media use, and acceptable use of company resources.

It should also provide guidance for resolving ethical issues and violations of the code. A code of ethics is an important document for a company, as it sets expectations and encourages ethical behavior from employees. Thus Correct answer is option E.

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president worthen invests $130 per month for one year (starting in january) in his acorns account. if his investments follow the following prices per share, how many shares will he have and what will his investment balance be after his december investment (after 1 year)? investments month price per share 1 $5.00 2 $4.85 3 $4.50 4 $4.30 5 $5.10 6 $4.75 7 $4.00 8 $4.25 9 $3.85 10 $4.30 11 $4.55 12 $5.25

Answers

Therefore, after his December investment, President Worthen will have 344.3 shares and his investment balance will be $1,807.48.

How to determine share?

To determine how many shares President Worthen will have and what his investment balance will be after his December investment, we need to calculate the number of shares he can purchase with his monthly investment and the total value of his investments.

We can start by calculating the number of shares he can purchase each month with his $130 investment:

In January, he can purchase 26 shares ($130 ÷ $5.00 per share).

In February, he can purchase 26.8 shares ($130 ÷ $4.85 per share).

In March, he can purchase 28.9 shares ($130 ÷ $4.50 per share).

In April, he can purchase 30.2 shares ($130 ÷ $4.30 per share).

In May, he can purchase 25.5 shares ($130 ÷ $5.10 per share).

In June, he can purchase 27.4 shares ($130 ÷ $4.75 per share).

In July, he can purchase 32.5 shares ($130 ÷ $4.00 per share).

In August, he can purchase 30.6 shares ($130 ÷ $4.25 per share).

In September, he can purchase 33.8 shares ($130 ÷ $3.85 per share).

In October, he can purchase 30.2 shares ($130 ÷ $4.30 per share).

In November, he can purchase 28.6 shares ($130 ÷ $4.55 per share).

In December, he can purchase 24.8 shares ($130 ÷ $5.25 per share).

Next, we can calculate the total number of shares he will have at the end of the year by adding up the number of shares he purchases each month:

Total shares = 26 + 26.8 + 28.9 + 30.2 + 25.5 + 27.4 + 32.5 + 30.6 + 33.8 + 30.2 + 28.6 + 24.8

Total shares = 344.3

So President Worthen will have a total of 344 shares at the end of the year.

Finally, we can calculate his investment balance after his December investment by multiplying the total number of shares he has by the December share price:

Investment balance = Total shares x December share price

Investment balance = 344.3 x $5.25

Investment balance = $1,807.48

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Anita, a network administrator, is troubleshooting a connectivity issue on a colleague's computer. The computer was receiving lookup responses that the services it was trying to connect to were not available. The computer was trying to send requests to the corporate DNS server. However, other employees in the organization were able to access the services. Which of the following issues could have likely caused the connectivity issue?
a. The default gateway that the computer was accessing was incorrect.
b. The computer had multiple DNS server configurations, including that of the ISP.
c. The computer was facing network connectivity issues and could not reach the corporate DNS server.
d. The IP address being used was IPv6 instead of IPv4.

Answers

It is likely that the issue causing the connectivity problem was either option a or c.

Option a: The default gateway that the computer was accessing was incorrect. This would prevent the computer from properly connecting to the corporate DNS server and thus cause a connectivity issue.

Option c: The computer was facing network connectivity issues and could not reach the corporate DNS server. If the computer was not able to connect to the corporate DNS server, it would be unable to properly lookup the services it was trying to connect to and thus cause a connectivity issue.

Option b: The computer had multiple DNS server configurations, including that of the ISP. Having multiple DNS server configurations should not cause a connectivity issue, as the computer would simply use the most optimal one when looking up services.

Option d: The IP address being used was IPv6 instead of IPv4. This should not cause a connectivity issue, as both IPv4 and IPv6 can access the same services.

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Question 1 (10 marks) How do the principles for amortisation of
intangible assets differ from those for depreciation of property,
plant and equipment? Question 2 (10 marks) Explain the difference
betw

Answers

Amortization is the allocation of the cost of an intangible asset over its useful life while depreciation is the allocation of the cost of a physical asset over its useful life.

Research is an activity that seeks to acquire new knowledge and understand existing knowledge better while development is an activity that takes existing knowledge and uses it to create a product or service.

Depreciation is the process of allocating the cost of a plant, property, or equipment to the useful life of the asset. It takes into account the time value of money, which means that a dollar today is worth more than a dollar tomorrow. Depreciation is charged on tangible assets such as buildings, land, and equipment. The value of the asset is gradually reduced over its useful life.

Intangible assets such as patents, copyrights, and trademarks are subject to amortization. The cost of intangible assets is systematically allocated to the useful life of the asset. Amortization expenses are charged to the profit and loss account in the same way as depreciation. Amortization accounts for the diminishing value of intangible assets over time.

Research is a systematic investigation into a specific area of knowledge aimed at identifying new facts and principles that are relevant to the area under study. It's a process of inquiry that seeks to discover new knowledge, concepts, and theories that can be used to solve a particular problem or to enhance our understanding of a particular topic. A pharmaceutical company that conducts research into a new drug to cure a disease is an example of research.

Development is the process of converting research results into new products, processes, or services that can be used to solve a particular problem or to enhance our understanding of a particular topic. It's a process of applying existing knowledge to create new products, processes, or services. A car manufacturer that uses research results to develop a new car model is an example of development.

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LeBron, Dennis, and Susan formed the Bar T LLC at the beginning of the current year. All of its members have calendar year ends. LeBron and Dennis each contributed $200,000 and Susan transferred several acres of agricultural land she had purchased two years earlier to the LLC. The land had a tax basis of $50,000 and was appraised at $300,000. The land was also encumbered with a $100,000 nonrecourse mortgage (i.e., qualified nonrecourse financing) for which no one was personally liable. The members plan to use the land and cash to begin a cattle-feeding operation. Susan will work full time operating the business, but LeBron and Dennis will devote less than two days per year to the operation.
All three members agree to split profits and losses equally. At the end of the first year, Bar T had accumulated $40,000 of accounts payable jointly guaranteed by LeBron and Dennis and had made a $9,000 principal payment on the mortgage. None of the members have passive income from other sources or business income from other sources. LeBron and Dennis are married, while Susan is single.
For the first year of operations, the partnership records disclosed the following information:
Sales revenue $ 620,000
Cost of goods sold 380,000
Operating expenses 670,000
Dividends 1,200
Municipal bond interest 300
Salary paid as a guaranteed payment to Susan (not included in expenses) 10,000
Cash distributions split equally among the members at year-end 3,000
(Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount. Negative amounts should be indicated with a minus sign. Leave no answer blank. Enter zero if applicable.)
a. Compute the tax basis of each member’s interest immediately after the formation of the LLC.

Answers

The tax basis of each member’s interest immediately after the formation of the LLC will be:

LeBron $216667

Dennis $216667

Susan $16667

How to calculate the tax

It should be noted that tax simply means the levy that's paid by entities to government.

LeBron and Dennis:

Cash contribution = $200,000

Tax basis of their interest = $200,000

Dect allocated to partners = $16667

Total = $216667

Susan:

Tax basis of contributed land = $50,000

Portion of mortgage assumed by the LLC = $100,000 x ($50,000/$300,000) = $16,667

Susan = $66,667

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Oldphonia, Inc. faces two major competitors in the smart phone market: Simphonia, and Colliefonia. It found that potential consumers placed the highest importance on reliability (measured by such things as freedom from operating system crashes and battery life), followed by compactness (weight/bulkiness), followed by flexibility (features, ease of use, and types of program modules available). The operating cost was only occasionally noted as an important attribute in the surveys. Studies of their products, along with consumer panel ratings for the competitors are provided below. Complete the following:
1. Using the information provided, complete a House of Quality.
2. Develop a deployment plan for the new smartphone; i.e., on what attributes should the company focus its marketing efforts?

Answers

The House of Quality is a tool used to compare customer requirements to the design specifications of a product.

What is customer ?

Customer is someone who purchases goods or services from a company. Customers are essential for businesses to succeed and grow, as they are the ones who provide the revenue needed to keep a company afloat. Customers also provide valuable feedback on products and services, allowing companies to make improvements and better meet the needs of their customers.

Oldphonia should focus its marketing efforts on increasing the reliability, compactness, and flexibility of its new smartphone. It should also emphasize the low operating cost of its product in order to differentiate itself from the competition.

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rosa, a minor, purchased a new car from sheehan buick for $5,000. rosa later, while still a minor, elected to disaffirm the purchase and notified sheehan of her decision. she also requested a full refund of the purchase price. sheehan refused, and rosa brought an action to invalidate the contract and seek a refund of the purchase price. what will be the likely result?

Answers

The most likely outcome in the case of elected disaffirmance of the purchase from the minor is that Rosa will prevail.

Here's why: Minor is a term used to refer to someone who has not yet reached the age of majority. The term is frequently used in legal contexts to refer to persons under the age of 18, but it can vary depending on the jurisdiction. Disaffirm is the term used in legal parlance to refer to a minor's right to reject or void a contract.

Rosa, a minor, purchased a car from Sheehan Buick for $5,000, but she later elected to disaffirm the purchase while still a minor and informed Sheehan of her decision. She also demanded a full refund of the purchase price. Sheehan declined to comply with Rosa's request, and she brought a lawsuit to invalidate the contract and seek a refund of the purchase price.

A minor can avoid a contract if he or she wishes to do so, subject to certain qualifications. A minor's capacity to avoid a contract is referred to as the right of disaffirmance. When a minor avoid a contract, he or she is generally required to return any consideration received under the agreement. As a result, Rosa may be able to recover the $5,000 purchase price that she paid to Sheehan Buick.

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Ending inventory equals:
Multiple Choice
A. Beginning inventory + Production - Sales.
B. Beginning inventory - Production - Sales.
C. Beginning inventory + Sales - Production.
D. Beginning inventory + Sales + Production.

Answers

Ending inventory equals Beginning inventory + Production - Sales. The correct option is A.

What is inventory?

Inventory is the amount of raw materials, finished goods, and work-in-progress that a company has on hand. Inventory plays a crucial role in the company's operations and finances because it affects profit margins and cash flow.

Inventory records are maintained by companies, and inventory counts are conducted to ensure that records match actual inventory levels. Inventory management aims to keep inventory levels as low as possible while still meeting customer demand and avoiding stockouts.

Ending inventory equals Beginning inventory + Production - Sales

The closing inventory is the stock remaining at the end of a period. It is equal to the beginning inventory plus the net amount of stock added, less the amount of stock sold. The following formula is used to calculate ending inventory:Beginning inventory + production - sales = ending inventory Hence, the correct option is A.

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The Hull Division manufactures several variants of its main chemical industrial Product. The division decided long term ago to work under a Job Costing approach, due to its clients´ type of orders and its consequential diversified contracts been signed. Susan Smith, the General Division Manager, and Steve Willmore, Hull´s Division Controller, were reasonably satisfied with this accounting method used in their analytical reports and controls.
Each product variant within the Hull Division passes through two production departments. According to Steve’s reports, these two departments have the following cost structures:
TABLE 1: HULL´s Departmental Cost Structure
Department A Department B
Normal monthly volume
(base for overhead rate) …………………………………. 5,000 direct 10,000 pounds
labor-hours of materials
Monthly fixed costs at normal volume ………………. $10,000 $40,000
Monthly variable costs at normal volume ………….. 15,000 20,000
Two job orders that went through the factory last month had the following results, that were reported to Susan:
TABLE 2: HULL DIVISION LAST MONTH JOB ORDERS
Job 1 (Variant X1) Job 2 (Variant X2)
Quantity Cost Quantity Cost
Direct Inputs
Direct materials ------------------------------- 480 lbs. $2,400 1,500 lbs. $4,800
Direct Labor:
Department A ………………………… 180 hrs. 1,620 100 hrs. 900
Department B ………………………… 60 hrs. 420 40 hrs. 280
Output ……………………………………………………………. 600 units 1,000 units
Susan wanted to fully understand the monthly job costs of the Hull Division on a per unit cost view. She asked Steve to report the following information to ground her decision, which was to be proposed to the General Manager that sit in the US Headquarters of the Division:
Calculate the unit cost of each of these jobs on a full-costing basis.
Recalculate unit costs on a variable-costing basis.
c. Why are the relative variable costs of these two products so different from their relative full costs? Susan must be sure on this point, before she talks to her GM.

Answers

Based on a full-costing basis, unit cost of each of job 1 is $16.03 per unit and job 2 is $24.92 per unit. The recalculated unit costs based on variable-costing basis, unit cost of each of job 1 is $6.70 per unit and job 2 is $5.70 per unit. The relative variable costs of these two products are different due to consideration of fixed costs.

To calculate the unit cost of each of these jobs on a full-costing basis, we need to add the fixed cost and variable costs of each department.

For Job 1 (Variant X1) we have a total cost of $3,620 + $6,000 = $9,620. Then, to calculate the cost per unit, we need to divide the total cost by the number of units, so the unit cost is $9,620/600 = $16.03 per unit.

For Job 2 (Variant X2), we have a total cost of $4,920 + $20,000 = $24,920. To calculate the cost per unit, we divide the total cost by the number of units, so the unit cost is $24,920/1,000 = $24.92 per unit.

To recalculate unit costs on a variable-costing basis, we need to calculate the variable costs only.

For Job 1 (Variant X1), we have a total variable cost of $2,400 + $1,620 = $4,020. To calculate the cost per unit, we divide the total variable cost by the number of units, so the unit cost is $4,020/600 = $6.70 per unit.

For Job 2 (Variant X2), we have a total variable cost of $4,800 + $900 = $5,700. To calculate the cost per unit, we divide the total variable cost by the number of units, so the unit cost is $5,700/1,000 = $5.70 per unit.

The relative variable costs of these two products are different from their relative full costs because in the full cost, fixed costs must be considered as well. Fixed costs are costs that remain unchanged regardless of the production output and do not vary with output levels. Variable costs, on the other hand, are costs that vary directly with output levels.

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which of the following are included in raw materials inventory? (check all that apply). multiple select question. indirect materials direct materials finished goods goods in process

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The following are included in raw materials inventory: "Direct materials."  These are the materials that are directly used in the production of goods. Therefore, the correct option is B.

Direct materials refer to the materials or components that are directly used in the production of goods. These materials are transformed or incorporated into the final product during the manufacturing process.

Direct materials are considered a vital component of the production process, and their availability and cost can significantly impact the manufacturing operations and the final product's quality and cost.

Thus, the ideal selection is option B.

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(2)
Cafe Name Selection One of your first decisions is the selection of a name for your cafe. Choosing your cafe name should be a creative process provoking a wide range of thoughts and ideas within your group. Your name will be how people identify your cafe and should communicate something about what you intend to provide. For instance, are you aiming for a high-end image? Perhaps something trendy? Who are your target customers? What would be appealing to them? Is your name easy to remember? Does the cafe name work well in a
logo design? These are the kinds of questions you should be considering when choosing a name.
1. Brainstorming and Competitor Scanning. Your team should come up with five potential names for your cafe and list them below. Do not use the names of any cafes that are in your locality. List the five names your group chose:
a)
b)
c)
d)
e)
2. Gathering Feedback. The next step is to talk to some of your potential
customers about your choices and see their reaction. Interview at least 5
students or friends who are not in your class. Is your name distinctive and
easy to remember? What image and benefits does it convey? You may want to try out some marketing ideas that include the name to provide more context for the interview. List some of the feedback you received about each name. Did any of the results surprise you?

Answers

The selection of a name for a cafe is an important decision. It is the first step in creating an identity that appeals to customers. Brainstorming and competitor scanning should be the first step in selecting a cafe name, and then feedback should be gathered from potential customers to test the effectiveness of each name.

a) Cafe Name 1:
Feedback:
- Easy to remember
- Evokes a sense of high-end quality
- Appealing to target customers
- Good for logo design

b) Cafe Name 2:
Feedback:
- Distinctive
- Creative
- Conveys an image of trendyness
- Could be confusing for some customers

c) Cafe Name 3:
Feedback:
- Unique
- Suggests a warm, inviting atmosphere
- Good for marketing purposes
- Not memorable

d) Cafe Name 4:
Feedback:
- Professional
- Appeals to a wide range of target customers
- Easy to remember
- Could be too plain for some customers

e) Cafe Name 5:
Feedback:
- Suggests a high-end image
- Memorable
- Could be difficult to pronounce
- Appealing to target customers

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match each term with the correct definition. a. an institution that brings buyers and sellers together (click to select) b. the right of private persons and firms to obtain, control, employ, dispose of, and bequeath land, capital, and other property (click to select) c. the presence in a market of independent buyers and sellers who compete with one another and who are free to enter and exit the market as they each see fit (click to select) d. the freedom of firms to obtain economic resources, decide what products to produce with those resources, and sell those products in markets of their choice (click to select) e. what each individual or firm believes is best for itself and seeks to obtain (click to select) f. economic transactions willingly undertaken by both the buyer and the seller because each feels that the transaction will make him or her better off (click to select) g. the freedom of resource owners to dispose of their resources as they think best; of workers to enter any line of work for which they are qualified; and of consumers to spend their incomes in whatever way they feel is most appropriate (click to select)

Answers

Match each term with the correct definition below.

a. Market: An institution that brings buyers and sellers together.

b. Property rights: The right of private persons and firms to obtain, control, employ, dispose of, and bequeath land, capital, and other property.

c. Competition: The presence in a market of independent buyers and sellers who compete with one another and who are free to enter and exit the market as they each see fit.

d. Freedom of enterprise: The freedom of firms to obtain economic resources, decide what products to produce with those resources, and sell those products in markets of their choice.

e. Self-interest: What each individual or firm believes is best for itself and seeks to obtain.f. Voluntary exchange: Economic transactions willingly undertaken by both the buyer and the seller because each feels that the transaction will make him or her better off.g. Freedom of choice: The freedom of resource owners to dispose of their resources as they think best; of workers to enter any line of work for which they are qualified; and of consumers to spend their incomes in whatever way they feel is most appropriate.

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Assignment Number 3.1 1. Kindly compare between two structures Public sector structure (Ministry of education) and Private sector structure (Procter and Gamble) You can use the following table to use the six key elements that we covered in Structure chapter Assignment ivumper s.L 2. Kindly find below the following small company cases, please define which of the following structure (Mechanistic, Organic or both) is suitable for their case and why: A. Company (A) is working in producing commercial software and they need to issue new software version for another field B. Company (B) is working in food business at Egypt and they need to open new business at Lebanon. C. Company (C) wants to expand its business in the same country. D. Company (D) needs to implement new robot system in its factory E. Company (E) is working in women fashion and they decided to start new product line for men fashion.

Answers

The company structure that would be suitable to the companies, given their situations would be:

Company A - Organic structure Company B - Mechanistic structure Company C - Both Company D - Mechanistic structure Company E - Both

Which company structures are best ?

Company (A) working in producing commercial software and they need to issue a new software version for another field. Organic structure is more suitable for Company A because producing software requires innovation and creativity.

Mechanistic structure is more suitable for Company B because opening a new business in another country requires a high level of coordination and standardization of processes.

Both an organic and mechanistic structure could work for Company C, depending on the specific nature of the expansion. Mechanistic structure is more suitable for Company D because implementing a new robot system requires a high level of coordination and standardization of processes.

Both an organic and mechanistic structure could work for Company E, depending on the specific nature of the new product line.

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Based on the discussion of Case 4"Clever consulting", comment how the "development and organization" plays an important role in operations strategy framework?

Answers

The development and organization of a company plays an important role in operations strategy framework because it directly affects the company's ability to efficiently and effectively deliver products or services to its customers.

First, the development of a company involves creating and implementing processes that are designed to achieve specific objectives.

This includes designing and developing products or services, creating and implementing processes for production or delivery, and establishing policies and procedures for managing the company.

When a company's development is aligned with its operations strategy, it is able to efficiently and effectively deliver products or services to its customers.

Second, the organization of a company is also critical to its operations strategy framework. The organization includes the structure of the company, the roles and responsibilities of employees, and the communication and decision-making processes.

An organized company is able to effectively coordinate its activities and make informed decisions that support its operations strategy.

Overall, the development and organization of a company are critical components of its operations strategy framework because they directly affect the company's ability to efficiently and effectively deliver products or services to its customers.

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1a. What is price elasticity? How does price elasticity impact pricing strategy. Provide and explain examples of products which display inelasticity. Provide and explain examples of products that disp

Answers

Price elasticity refers to how the demand for a good or service changes in response to a change in its price. It is a measure of how sensitive consumers are to changes in the price of a product or service.

A product with inelastic demand is one that is not significantly affected by changes in price. This means that even if the price of the product goes up, consumers will still buy it at the same rate as before.

For example, if the price of insulin, which is a life-saving drug, goes up, people who need it will continue to buy it even if it becomes more expensive. Price elasticity has a significant impact on pricing strategy. For example, if a product has high price elasticity, a small increase in price could lead to a significant decrease in demand.

Therefore, companies should be cautious about raising prices on products with high price elasticity. Conversely, products with low price elasticity can withstand price increases because consumers will continue to buy them regardless of price fluctuations.

For example, tobacco products are an example of a product that displays inelasticity. Despite the high taxes placed on tobacco products, the demand for these products has not decreased significantly. Similarly, gasoline is another product that is relatively inelastic. People need gasoline to get around, so even if the price of gasoline increases, consumers will continue to buy it at the same rate as before.

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Daisy's General Store has the following information for the year 2021. Based on the information provided, calculate the ending inventory for 2021. Show all calculations. Total extra credit points are 4 pts. Credit will not be given unless all of the calculations/numbers used in arriving at ending inventory are illustrated. To help solve this problem, the Quick Reference sheet from Module 2 -The first diagram from a Merchandiser Prospective would be beneficial in setting up the problem.
Sales 162,250 Purchases 108,380 Gross Profit 58,210
Sales returns 980 Purchase returns 390 Net income 17,360
Sales discounts 1,960 Purchase discounrs 1,630 Beginning inventory 16,880 Transportation-in 700 Ending Inventory would be: ?
Enter your calculations in any spaces below.
(All calculations must be shown to receive credit. No credit will be given if
the calculations do not support the final answer you provided in the yellow cell.
Only entering a value in the yellow cell and no supporting calculations will not receive credit.

Answers

Based on the information provided Ending Inventory would be (121,740).

To calculate the ending inventory for 2021 based on the information provided by Daisy's General Store, you need to use the formula:

Ending inventory = Beginning inventory + Purchases - Purchase returns - Purchase discounts + Transportation-in - Cost of goods soldEnding inventory = $16,880 + $108,380 - $390 - $1,630 + $700 - $159,310Ending inventory = $17,930Therefore, the ending inventory for 2021 based on the information provided by Daisy's General Store is $17,930.

Ending inventory refers to the total value of inventory that a company has on hand at the end of an accounting period, such as a month, quarter, or year. It is the final balance of the inventory account on the company's balance sheet, representing the total value of goods that have not yet been sold or used in production.

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Explain how Walmart's cross-docking strategy has helped the
company to reduce costs and speed up delivery times. What are the
advantages and disadvantages of cross-docking, and why has it been
a successful strategy for Walmart?
Please answer the question in the context on the article : Case Study: Supply Chain Management at Walmart

Answers

Walmart's cross-docking strategy involves unloading incoming shipments from suppliers, sorting and consolidating them with outgoing shipments, and loading them onto outbound trucks for immediate delivery to stores.

This approach reduces inventory storage costs, minimizes handling and transportation times, and enhances product availability, resulting in a faster and more efficient supply chain.

The advantages of cross-docking include reduced inventory, faster delivery times, lower transportation costs, and increased product freshness. However, it requires significant planning, coordination, and technology investments, and can increase the risk of supply chain disruptions if not executed properly.

Overall, Walmart's successful implementation of cross-docking has enabled it to improve its supply chain efficiency, reduce costs, and enhance customer satisfaction.

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ferrar corporation has two major business segments: consumer and commercial. data for the segments and for the company for march appear below: sales revenues, consumer $ 680,000 sales revenues, commercial $ 280,000 variable expenses, consumer $ 394,000 variable expenses, commercial $ 143,000 traceable fixed expenses, consumer $ 102,000 traceable fixed expenses, commercial $ 45,000 in addition, common fixed expenses totaled $210,000 and were allocated as follows: $122,000 to the consumer business segment and $88,000 to the commercial business segment. a properly constructed segmented income statement in a contribution format would show that the net operating income of the company as a whole is:

Answers

The Net Operating Income of Ferrari Corporation as a whole is $66,000.

The net operating income of Ferrari Corporation as a whole can be determined by looking at the two major business segments, Consumer and Commercial. According to the given data, Consumer Segment's

Sales Revenues =$680,000

Variable Expenses =$394,000

Traceable Fixed Expenses =$102,000 Commercial Segment's

Sales Revenues =$280,000

Variable Expenses =$143,000

Traceable Fixed Expenses =$45,000. Common Fixed Expenses =$210,000 and were allocated as follows:

$122,000 to the Consumer Business Segment.

$88,000 to the Commercial Business Segment.

To determine the Net Operating Income of the company as a whole, we must first calculate the Operating Income for each business segment. Operating Income for Consumer Segment can be calculated by:

Operating Income

=Sales expenses - Variable expenses - Traceable Fixed expenses

=($680,000 - $394,000 - $102,000)

= $184,000.

Similarly, Operating Income for Commercial Segment can be calculated by:

Operating Income

=Sales revenues - Variable expenses - Traceable Fixed expenses

=($280,000 - $143,000 - $45,000)

= $92,000.

Now, the total Operating Income

=($184,000 + $92,000)

= $276,000.

Then, the Net Operating Income

= Total Operating income - Common Fixed expenses

=($276,000 - $210,000)

= $66,000.

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Limitations of the balance sheet include the following, except
Group of answer choices
Assets and liabilities are generally reported at historical cost
It is the basis for calculating many financial ratios
Judgment and estimates are used in some cases
The omission of items that have financial value

Answers

The limitation of the balance sheet that is not correct is: "It is the basis for calculating many financial ratios".

In fact, the balance sheet is a source of information used to calculate various financial ratios, which provide insight into a company's liquidity, solvency, efficiency, and profitability. Therefore, this statement is not a limitation of the balance sheet.

The three common limitations of the balance sheetAssets and liabilities are generally reported at historical cost, which may not reflect their current market value.Judgment and estimates are used in some cases, which may result in inaccuracies or subjectivity in reporting.The omission of items that have financial value, such as intangible assets or off-balance sheet items, may lead to an incomplete picture of the company's financial position.

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Dr The small island country of Peacockopolis is considering implementing a national minimum wage of S6 per hour. Use the line segment in the graph below to show this minimum wage Po Des Pol You 10 Minimum wage Supply You eTe Help 4 O Techni Demand 0 20 40 60 80 100 120 140 160 180 200 Quantity of labor (hours per week) 0 Previous Next Save And Ext

Answers

The graph shows the minimum wage of $6 per hour implemented in the small island country of Peacockopolis.

The line segment in the graph represents the minimum wage, and it is horizontal because the minimum wage is the same for all quantities of labor. The intersection of the supply and demand curves represents the equilibrium point, where the quantity of labor supplied equals the quantity of labor demanded. The minimum wage creates a surplus of labor, as the quantity of labor supplied is greater than the quantity of labor demanded. This surplus is represented by the distance between the supply curve and the demand curve above the minimum wage line segment.
   
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How do organizations utilize blogs? Check all that apply.
To collaborate on confidential information
Market research
To gather spontaneous consumer feedback
To create virtual communities
To create goodwill

Answers

All that apply in the utilization of blogs to an organization are:

To gather spontaneous consumer feedbackTo create virtual communitiesTo create goodwill.

What is a blog?

A blog is a social media platform in which there is always a day to day post of varying topics and it is usually run by an individual or group of people with comment section to feedback. It is a regularly updated webpage or website that you need need internet connection to access.

Different organizations have blogs which they use to create virtual community, get spontaneous feedback and create goodwill towards the growth of the organization. The post in a blog are usually informal diary-style text entries. The posts are usually displayed chronologically.

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Suppose you have surveyed a few industries and obtained information about the income elasticity of demand for their products. If you expect that the economy is headed for a long recession, you would advise people to look for jobs in an industry with:_______.

A. A "low" negative income elasticity coefficient such as -0. 2.

B. A "high" negative income elasticity coefficient such as -4.

C. A high positive income elasticity coefficient such as 5.

D. A low positive income elasticity coefficient such as 0. 8

Answers

If you expect that the economy is headed for a long recession, you would advise people to look for jobs in an industry with a low negative income elasticity coefficient such as -0.2.

Income elasticity of demand measures the responsiveness of demand for a product to a change in income. A negative income elasticity coefficient indicates that the demand for the product decreases as income increases. This means that as people's incomes decrease during a recession, the demand for products in industries with a low negative income elasticity coefficient will decrease less than in industries with a high negative income elasticity coefficient.

Therefore, industries with a low negative income elasticity coefficient are likely to be more stable and offer better job security during a recession.

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Suppose Dina (a U.S. investor) purchases a 35-day Euro–commercial paper with a par value of 1,000,000 Brazilian reals for a price of 996,000 Brazilian reals. If the real is worth $0.22, the spot rate is anticipated to be $0.235400 per real at the end of maturity, and Dina holds the Euro–commercial paper until then, assuming a 360 day year, the effective yield is:
A. 11.31%
B. 11.42%
C. 11.53%
D. 12.22%

Answers

The effective yield, rounded to two decimal places, is 12.13%. None of the given answer choices match this calculation.

To calculate the effective yield of a Eurocommercial paper, we can use the following formula:

Effective Yield = (Par Value - Purchase Price) / Purchase Price * (360 / Days Held)

Using the values given in the question:

Par Value = 1,000,000 Brazilian realsPurchase Price = 996,000 Brazilian realsExchange Rate = $0.22/Brazilian realSpot Rate = $0.235400/Brazilian realDays Held = 35 days

Converting the amounts to US dollars:

Par Value in USD = 1,000,000 Brazilian reals * $0.22/Brazilian real = $220,000

Purchase Price in USD = 996,000 Brazilian reals * $0.22/Brazilian real = $219,120

Spot Rate in USD = $0.235400/Brazilian real

Plugging these values into the formula:

Effective Yield = (220000 - 219120) / 219120 * (360 / 35) = 0.1213

Therefore, the effective yield, rounded to two decimal places, is 12.13%. None of the given answer choices match this calculation. Please check if there was an error in the question or provided answer options.

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