Acct 301 Homework – Chapter 9

Chapter 9 E9-6, E9-11, P9-1A, P9-5A E9-6 SY Telc has recently started the manufacture of RecRobo, a three-wheeled robot that can scan a home for fires and gas leaks and then transmit this discipline to a mobile phone. The make up structure to manufacture 20,000 RecRobos is as follows. Cost Direct materials ($40 per robot) $800,000 Direct labor ($30 per robot) 600,000 Variable overhead ($6 per robot) 120,000 Allocated fixed overhead ($25 per robot) 500,000 fare $2,020,000 SY Telc is approached by Chen Inc. which offers to make RecRobo for $90 per unit or $1,800,000. book of instructions (a) Using incremental analysis, throttle whether SY Telc should accept this offer under each of the following independent assumptions. * (1) Assume that $300,000 of the fixed overhead cost can be decrease (avoided). * (2) Assume that none of the fixed overhead can be reduced (avoided). However, if the robots are purchased from Chen Inc. , SY Telc can use the released productive resources to g enerate additional income of $300,000. * (b) Describe the qualitative factors that skill affect the decision to purchase the robots from an outside supplier. E9-11 Twyla Enterprises uses a computer to handle its gross sales invoices.Lately, business has been so good that it takes an extra 3 hours per night, plus every third Saturday, to keep up with the volume of sales invoices. Management is considering updating its computer with a faster model that would eliminate all of the overtime processing. up-to-date Machine New Machine Original purchase cost $15,000 $25,000 Accumulated depreciation $6,000 Estimated annual operating(a) costs $24,000 $18,000 Useful life 5 years 5 years If sold now, the current political machine would have a salvage value of $5,000. If operated for the remainder of its useful life, the current machine would have zero salvage value.The new machine is expected to have zero salvage value after vanadium years. Instructions Should the current machine be r eplaced? P9-1A Pro Sports Inc. manufactures basketballs for the National Basketball Association (NBA). For the first 6 months of 2008, the company reported the following operating results while operating at 90% of plant qualification and producing 112,500 units. Amount Sales $4,500,000 Cost of goods sold 3,600,000 Selling and administrative expenses 450,000 Net income $450,000 Fixed costs for the terminus were cost of goods sold $1,080,000, and selling and administrative expenses $225,000.In July, normally a slack manufacturing month, Pro Sports receives a spare order for 10,000 basketballs at $28 each from the Italian Basketball Association (IBA). Acceptance of the order would gain variable selling and administrative expenses $0. 50 per unit because of shipping costs but would not summation fixed costs and expenses. Instructions * (a) stand up an incremental analysis for the extra order. * (b) Should Pro Sports Inc. accept the special order? Explain your answer. * (c) Wh at is the minimum selling price on the special order to produce interlock income of $4. 10 per ball? (d) What nonfinancial factors should management consider in making its decision? P9-5A Lewis Manufacturing Company has 4 operating divisions. During the first quarter of 2008, the company reported aggregate income from operations of $176,000 and the following divisional results. theatrical role I II III IV Sales $250,000 $200,000 $500,000 $400,000 Cost of goods sold 200,000 189,000 300,000 250,000 Selling and administrative expenses 65,000 60,000 60,000 50,000 Income (loss) from operations $(15,000) $(49,000) $140,000 $100,000 Analysis reveals the following percentages of variable costs in each division. I II III IV Cost of goods sold 70% 90% 80% 75% Selling and administrative expenses 40 70 50 60 Discontinuance of any division would save 50% of the fixed costs and expenses for that division. exit management is very concerned about the unprofitable divisions (I and II). Consensus is that one or both of the divisions should be discontinued. Instructions * (a) Compute the contribution margin for Divisions I and II. (a) I $84,000 (b) Prepare an incremental analysis concerning the possible discontinuation of (1) Division I and (2) Division II. What course of action do you recommend for each division? * (c) Prepare a columnar condensed income statement for Lewis Manufacturing, assuming Division II is eliminated. Use the CVP format. Division IIs unavoidable fixed costs are allocated equally to the continuing divisions. (c) Income III $133,850 * (d) Reconcile the total income from operations ($176,000) with the total income from operations without Division II.

Macbeth Appeal: Rough Draft Essay

Macbeth is one of Shakespe bes best(p) cognise tragedies. It is set in Scotland where a Scottish lord, Macbeth, is told a prophecy by three witches that he will croak the king of Scotland. He then chooses the evil path, and with the help of his ruthlessly ambitious wife, commits regicide to bring king. He furthers his moral decent with a reign of murderous terror to stay in power. In the end, he loses ein truththing that gives purpose to his life, along with losing his life itself. Although it is such a fierce tragedy, it is also extremely appealing.It is a play that is full of activity, cryptical power and tension, which always keeps the readers and watchers interested. The action is apparent the entire way done the play right from the very beginning when we hear Duncan talking of Macbeth in battle, when he unseamd a man from the nave to the chaps. At this point in the play, Macbeth is still loyal to his king, Duncan, and his country. It is clear that he is a run soldier wh o wouldnt hesitate to kill for his king.Throughout the play in that location are bursts of violent action, such as the murder of Banquo and of Macduffs wife and electric shaverren, but the greatest moments of action are during Act 5 when the battle to overcome Macbeths tyrannous reign over Scotland commences. Although it had been prophesized that no man of woman born(p) shall harm Macbeth, Macbeth knows that he is going to die during this battle, but he is determined to bring with him as more as he can I will fight till from my bones my flesh be hackd.In the end it is Macduff who kills Macbeth as he wasnt of woman born, he was from his mothers womb untimely rippd, and returns with Macbeths head on a spike, describing Macbeth and his wife as this absolutely butcher and his fiend like queen. Although murder is a terrible and gruesome tragedy, it very much draws commonwealth in and keeps them watching because violence seems to be something that we are all interested in by natur e, and action and violence are some of this plays traits which really do appeal to stack. Another aspect of this play which people really find appealing is the insinuation of all the dark magic.It makes the play seem very mystical and scary. The witches are the main contribution to the mystical aspect of the play. The witches appear in the most well kn deliver and most magical scene of the play, the cauldron scene. The three witches are pictured standing around a cauldron making a potion of evil and disgusting ingredients like finger of birth strangled babe and filmet of a fenny snake whilst chanting Double, double toil and trouble fire burn and cauldron bubble. Here they conjure up the three apparitions the armed head, the bloody child and the crowned child with a tree in his hand.These apparitions tell Macbeth the prophecies which lead him to believe that he is invincible. One could also lay out that peeress Macbeth can relate in some way to the witches when she calls upon t he evil spirits and commands them to Unsex me here, and fill me, from the crown to the toe, top full of direst cruelty so that she can partake in the murder of Duncan without tactile property any remorse or guilt, which at the end of the play we can see didnt turn as she went mad with guilt in the sleepwalking scene when she was around-the-clockly trying to clean Duncans blood from her hands.The addition of magic to the play is something that really appeals to the audience as it gives off a very mystical and chilling air. Magic makes the play so much more exciting, and the fact that the witches are supposed to be so gruesome and evil makes the play a little bit scary, which is always gratifying when watching as it really gets people going and keeps them alert. Finally, what is also so appealing about Macbeth is the continuous tension the whole way through the play.The tension starts at the very beginning when the witches prophesize that Macbeth will become king, as we see that M acbeth has immediately thought of killing Duncan and doesnt want anyone to know his evil thoughts Stars, wrap up your fires, let not light see my black and deep desires. Before Macbeth goes to kill Duncan, it is just about as though we can feel the terror and angst that he feels, and afterwardwards, when he is cover in blood and Lady Macbeth tells him to go get some water, and wash this filthy witness from your hand, the audience can almost feel both their paranoia.From this point until Macduff kills Macbeth, there is an air of tension in the play, as we know that Macbeths reign over Scotland will destroy the country. His tense paranoia is also obvious from this point onwards as he feels the need to murder absolutely anyone who he thinks may go against him. His paranoia is also very unpatterned in the banquet scene when his guilt of having his friend Banquo killed overthrows his conscience and he begins to see Banquos ghost, covered in blood.It is as this point in the play wher e Macbeths intense paranoia is at its peak, as after this he has Macduffs family murdered just to be spiteful. It is also now in the play that we poster Lady Macbeth has become tired and we dont see her again until the sleepwalking scene when her own guilt is quite evident. An air of tension is always something people enjoy as it keeps them on their toes and restless to know what is going to happen next. The tension also ties in with the witches as it is undetectable as to when they are going to come up in the play.Overall, I find Macbeth a very appealing play. It has some aspects, such as the magic, action and tension, which really make it very enjoyable both to read and to watch, as it keeps us interested in what is going to happen next. Because the play is short, it is as though Shakespeare was trying to drop dead everything into a short span of time. So every moment of the play was actually of significance, meaning that there wasnt a single boring moment in the play.

Ethics in Marketing Term Paper Example | Topics and Well Written Essays - 1500 words

Ethics in Marketing - Term Paper ExampleThe necessity for ethics in marketing explore is and so quite evident. This paper will examine the issue of ethics in marketing research noting the importation of ethics in all processes involving marketing research. Ethical behavior is a vital component in marketing research since marketing research directly controls the realisation of strategic decision making in businesses. Businesses rely on information, which marketing researchers provide, to make day to day decisions, which affect business operations in one way or another. Consequence of the significance of marketing research, trade associations constantly establish guidelines to master ethical behavior by marketing researchers (Murphy, Gene, Norman and Bowie 79). The American Marketing Association (AMA) provides a publication of ethical norms to guide the conduct of marketing research. These include the following 1. Honesty ensuring that marketing researchers remain forthrightly a nd faithful in all their contacts with stakeholders such as clients. 2. Responsible behavior, which entails accepting the implications of researchers marketing strategies and decisions. 3. ... 6. Citizenship, which aims at fulfilling the legal, economic, social and philanthropic responsibilities, which serve stakeholders in strategic ways. Marketing researchers have immense responsibilities when it comes to different stakeholders such as research respondents, the public, clients and researchers. Ethical decisions encompass a number of characteristics that ensure that marketing researchers uphold. Firstly, ethical decisions provide for the realization of long term effects on business situations. In addition, although a majority of ethical decisions be sometimes rather doubtful, they encompass a variety of alternatives, which enhance the opportunity for ethical marketing research decisions (Murphy, Gene, Norman and Bowie 99). The points of view inherent in ethical decisions are esse ntially either negative or positive. Lastly, the results of ethical decisions, which include negative or positive outcomes, are relatively unpredictable and uncertain. For members of the public, ethical concerns take up primarily with the methods used by marketing researchers in obtaining and insurance coverage research outcomes. The public sometimes depends on the outcomes of marketing research for information regarding products. If marketing researchers provide distorted information, the public stands to lose by purchase faulty or wrong products. Therefore, it is the shared responsibility of researchers and the public to deter the incident of misguiding and in blast reporting and biased research. Incomplete reporting occurs when either a client or researcher fails to reveal complete research results. This unethical behavior is likely to take place when marketing researchers conceal negative information, which customers would aim undesirable. A misleading environment

Career as a Competent Pharmacist Personal Statement

Career as a Competent Pharmacist - Personal Statement ExampleI realized that I had to pick up this new language if I wanted to survive in America. I tried my best to give birth a conscious effort in this direction. Eventually, I agitate off my low self-esteem and started to feel comfortable among people. I managed reasonably well through my halfway school, though the ordeal was a tough one. High school was much harder, as I had a lot to catch up on. I could see that I was way behind my peers because I did non go to elementary or sixth grade. I had missed a lot of basics plot of land my peers were here for a long time and had followed the educational system here. No matter how hard I tried, I always fell behind them. All these led me to a specific state of thinker during my sophomore year. I fell into a depression and started to bunk classes. I felt there was no meaning in continuing education. I felt regular attendance was not going to make any difference to me. However, I coul d not drop out of school because of one reason I did not want to disappoint my parents. I had immense respect towards my parents because I knew that they had been working hard to nominate a respectable life and to make sure that their children did better than them in the future. I was fully aware(predicate) that if I dropped out of school, that would jeopardize all their efforts to help me succeed in life. At this juncture, something crucial took place. We trustworthy a letter from the school authority making it clear that if I went of bunking classes and got bad grades repeatedly, I forget be dismissed from the school. This letter turned out to be an eye-opener for me. I took the issue seriously and started to work out my morale. I did discard the destructive path that I have started to pursue. I promised myself that I will not let the authorities dismiss me from school just because of my lack of effort. I was determined to work towards the close of securing good grades at s chool.

Democratic Life Paper Research Example | Topics and Well Written Essays - 1750 words

Democratic Life - Research Paper ExampleThat right mix of makeup is certainly named democracy - a type of government where the ruling party is chosen by the deal, for the people from the people. This concept has epitomized the need for human freedom and political involvement of all the citizens of the auberge. Through this organisation, all citizens be granted equal rights and privileges and the society starts to run on a self correcting mechanism. Today, the most popular haoma of democracy is the parliamentarian form of democracy where the public takes part in the elections via voting procedures and chose a representative to manage them. Another form of democracy that is not very popular is the direct democracy where the public right off elects the executive governing divisions rather than a parliament (Foner, 58). Developed Countries and country Since its inception, the parliamentary system of system has proved to be very beneficial for the countries that have adopted i t. No wonder all the certain economies are democracies. The economic affectionate and political success of the west can all be associated to democracy. The social context has changed a lot in the last century. The standard of living of people has been improved and also the vices of the society have also popped up such(prenominal) as slavery, child labor, feudalism, infanticide etc. In such circumstances, it is important that the society get empowered as a whole and the uplifting of each member of the society will result in a much prolific society. This democracy is the best policy. immunity The success of democracy lies in the opportunity of freedom that it encompasses. Democratic states give an opportunity of freedom to the citizen plot the case is only different in case of autocratic and anarchic states. People in democratic states enjoy freedom of speech, freedom of rights and freedom of expression etc. They have the freedom to choose who rules them by voting. Consequently they have the freedom to decide and choose how they will be ruled- the status quo - the policy of their domain and what the government should chose as policies. Democracy also gives people freedom of expression and speech and they can so far criticize their own government. Power Lies in the Hands of People Democracy is often considered to be totally people centric. Its proposition of being for the people and from the people and for the people is a universal phenomenon. As a result the people themselves become the agents of the change when they bring about the change through their own choices. Democracy also becomes more holistic when it encompasses even the most trivial member of the society. It empowers him and makes him equal to the elitist person of the society in terms of the power to vote. Transparency in Democracy Democracy unlike other illegitimate forms of government inculcates transparency in the social and legal format. Each and every person of the society becomes accou ntable for his conduct and also becomes a supervisor who looks after the activities of the other people. Hence we can also theorise that democracy is a self correcting mechanism and a more authentic one. The checks and balances that occur in the system make a more prolific and accountable society as compared to other forms of government. The autonomy that is wedded to the state institutions such as media, court and law enforcement agencies is phenomenal and therefore a feeling of authorisation prevails in the society. Respect for Human Rights Democracy is also the most humanitarian

The Empire Of Good Intentions Movie Review Example | Topics and Well Written Essays - 1000 words

The empire Of Good Intentions - Movie Review ExampleSchama succeeds in showing that the anti-colonial insurgency was rampant in India, and the Indians resisted the British reforms, which portrayed a lack of religious sensitivity. Through the illustrative presentation of the readings by the actors, the viewers of the accusative realize that Britain was about to lose control of India as indicated in the mutiny unless it devised a new manner of governance. Hence, the British quest to realign its structures of governing the colonies portrays that the colonizers self- interest group to control every scene of the colonys life. Although famine is a natural calamity, the documentary helps the viewers and historians to recognize that the 1845 potato drought, which lead to migration from Ireland to the United States, reflected the inability of the natives to survive the calamity due to the weakened economy attributed to the British domination and out or keeping(p) policies. The central sub ject of the British gallantism through the promise of civilization in Ireland and India is well covered and presented in the documentary. Notably, the British used the principles of liberalism and economic to impose the imperial policies that were not compatible with those of the colonies. The efforts to restore the preserve the Britain imperial system in India after the 1857-8 Mutiny is enough evidence that the British had a selfish interest as opposed to economic liberalism in the host nations. Fundamentally, the British imperialism disrupted the lifestyles of the colonies.

Research fmea and hfmea Essay Example | Topics and Well Written Essays - 250 words

Research fmea and hfmea - set about ExampleThirdly, there is the graphic description process which involves the identification of potential failures as well as their causes and effects. Finally, there is a process of calculating the risk, which involves the calculating the severity, the detectability and probability scores.The Healthcare FMEA has been adopted specifically in healthcare for the purpose of analyzing the risks through the use of the detectability and criticality steps in such a commission that it is presented as an algorithm (DeRosier, et al., 2002). In the adaptation of FMEA into healthcare, the calculation step is normally replaced by a peril score that is indicated directly from a Hazard Matrix Table. HFMEA has five important steps which include define the topic, assembling the team, graphically describing the process, conducting a hazard analysis, and finally, measuring actions and outcomes. HFMEA is an important process because it allows for the early detection of feasible outcomes before medical procedures before they are undertaken.DeRosier, J., Stalhandske, E., Bagian, J.P., & Nudell, T (2002).Using Health Care Failure fashion and Effect AnalysisThe VA National Center for Patient Safetys Prospective Risk Analysis System. The Joint flush Journal on Quality Improvement, 27(5) 248-267.