OC userin Accounting·21 Nov 2017PROBLEM 2-17 High-Low Method; Predicting Cost [LO2-4, LO2-5] Sawaya Co., Ltd., of Japan is a manufacturing company whose total factory overhead costs fluctu- ate considerably from year to year according to increases and decreases in the number of direct labor-hours worked in the factory. Total factory overhead costs at high and low levels of activity for recent years are given below: Level of Activity High Direct labor-hours ................. Total factory overhead costs ........ Low 50,000 $14,250,000 75,000 $17,625,000 The factory overhead costs above consist of indirect materials, rent, and maintenance. The com- pany has analyzed these costs at the 50,000-hour level of activity as follows: Indirect materials (variable) ...... Rent (fixed) .... Maintenance (mixed) ...... Total factory overhead costs ..... $ 5,000,000 6,000,000 3,250,000 $14,250,000 To have data available for planning, the company wants to break down the maintenance cost into its variable and fixed cost elements. Required: 1. Estimate how much of the $17,625,000 factory overhead cost at the high level of activity con- sists of maintenance cost. (Hint: To do this, it may be helpful to first determine how much of the $17,625,000 consists of indirect materials and rent. Think about the behavior of variable and fixed costs!) 2. Using the high-low method, estimate a cost formula for maintenance. 3. What total factory overhead costs would you expect the company to incur at an operating level of 70,000 direct labor-hours?
OC userin Chemistry·23 Nov 2017115. A buffer is created by combining 150.0 mL of 0.25 M HCHOZ with 75.0 mL of 0.20 M NaOH. Determine the pH of the buffer.
OC userin Accounting·22 Nov 2017EXERCISE 6-7 Segmented Income Statement [L06-4] Shannon Company segments its income statement into its North and South Divisions. The com- pany's overall sales, contribution margin ratio, and net operating income are $500,000, 46%, and $10,000, respectively. The North Division's contribution margin and contribution margin ratio are $150,000 and 50%, respectively. The South Division's segment margin is $30,000. The company has $90,000 of common fixed expenses that cannot be traced to either division. Required: Prepare an income statement for Shannon Company that uses the contribution format and is seg- mented by divisions. In addition, for the company as a whole and for each segment, show each item on the segmented income statements as a percent of sales.
OC userin Physics·24 Nov 201711.36 A square steel plate is 10.0 cm on a side and 0.500 cm thick. (a) Find the shear strain that results if a force of magnitude 9.0 X 10 N is applied to each of the four sides, parallel to the side. (b) Find the displacement x Figure E11.37 ficure FL in centimeters.
OC userin Accounting·23 Nov 2017EXERCISE 6-13 Inferring Costing Method; Unit Product Cost [L06-1] Sierra Company incurs the following costs to produce and sell a single product. Variable costs per unit: Direct materials. Direct labor ....... Variable manufacturing overhead ........ Variable selling and administrative expenses ....... Fixed costs per year: Fixed manufacturing overhead ................... Fixed selling and administrative expenses .......... 26% $150,000 $400,000 During the last year, 25,000 units were produced and 22,000 units were sold. The Finished Goods inventory account at the end of the year shows a balance of $72,000 for the 3,000 unsold units. Required: 1. Is the company using absorption costing or variable costing to cost units in the Finished Goods inventory account? Show computations to support your answer. 2. Assume that the company wishes to prepare financial statements for the year to issue to its stockholders. a. Is the $72,000 figure for Finished Goods inventory the correct amount to use on these statements for external reporting purposes? Explain. b. At what dollar amount should the 3,000 units be carried in the inventory for external reporting purposes?
OC userin Physics·22 Nov 20172.49 . You throw a small rock straight up from the edge of a highway bridge that crosses a river. The rock passes you on its way down, 6.00 s after it was thrown. What is the speed of the rock just before it reaches the water 28.0 m below the point where the rock left your hand? Ignore air resistance.
OC userin Chemistry·21 Nov 201777. A voltaic cell consists of a Zn/Zn2+ half-cell and a Ni/Ni2+ half-cell at 25°C. The initial concentrations of Ni2+ and Zn2+ are 1.50 M and 0.100 M, respectively. a. What is the initial cell potential? b. What is the cell potential when the concentration of Ni2+ has fallen to 0.500 M? c. What are the concentrations of Ni2+ and Zn2+ when the cell potential falls to 0.45 V?
OC userin Accounting·23 Nov 201715-7 The president of a plastics company was quoted in a business journal as stating, "We haven't had a dollar of interest-paying debt in over 10 years. Not many companies can say that." As a stockholder in this company, how would you feel about its policy of not taking on debt?
OC userin Chemistry·21 Nov 2017118. A 250.0-ml buffer solution initially contains 0.025 mol of HCHO2 and 0.025 mol of NaCHO2. In order to adjust the buffer pH to 4.10, should you add NaOH or HCl to the buffer mixture? What mass of the correct reagent should you add?
OC userin Accounting·21 Nov 2017EXERCISE 12-3 Make or Buy a Component [LO12-3] Troy Engines, Ltd., manufactures a variety of engines for use in heavy equipment. The company has always produced all of the necessary parts for its engines, including all of the carburetors. An outside supplier has offered to sell one type of carburetor to Troy Engines, Ltd., for a cost of $35 per unit. To evaluate this offer, Troy Engines, Ltd., has gathered the following information relating to its own cost of producing the carburetor internally:
OC userin Accounting·22 Nov 2017EXERCISE 7-11 Second-Stage Allocation and Margin Calculations [LO7-4, L07-5] Foam Products, Inc., makes foam seat cushions for the automotive and aerospace industries. The company's activity-based costing system has four activity cost pools, which are listed below along with their activity measures and activity rates: Activity Measure Activity Rate Activity Cost Pool Supporting direct labor ....... Batch processing ...... Order processing ....... ... Customer service ........... Number of direct labor-hours Number of batches Number of orders Number of customers $5.55 per direct labor-hour $107.00 per batch $275.00 per order $2,463.00 per customer The company just completed a single order from Interstate Trucking for 1.000 custom seat cushions. The order was produced in two batches. Each seat cushion required 0.25 direct labor-hours. The selling price was $20 per unit, the direct materials cost was $8.50 per unit, and the direct labor cost was $6.00 per unit. This was Interstate Trucking's only order during the year. Required: Using Exhibit 7-12 as a guide, prepare a report showing the customer margin on sales to Interstate Trucking for the year.
OC userin Chemistry·23 Nov 2017Q4. Calculate the change in entropy that occurs in the system when 1.00 mol of methanol (CH3OH) vaporizes from a liquid to a gas at its boiling point (64.6°C). For methanol, AHvap = 35.21 kJ/mol. a) 104J/K b) -104J/K C) 545J/K d) -545 J/K
OC userin Chemistry·20 Nov 2017120. A 0.5224-g sample of an unknown monoprotic acid was titrated with 0.0998 M NaOH. The equivalence point of the titration occurred at 23.82 mL. Determine the molar mass of the unknown acid.
OC userin Accounting·20 Nov 2017PROBLEM 6-19 Variable Costing Income Statement; Reconciliation (L06-2, L06-3] During Heaton Company's first two years of operations, the company reported absorption costing net operating income as follows: Sales (@$25 per unit) ........ Cost of goods sold (@$18 per unit) Year 1 $1,000,000 720,000 280,000 210,000 $ 70,000 Year 2 $1,250,000 900,000 350,000 230,000 $ 120,000 Gross margin ..... Selling and administrative expenses Net operating income ........... *$2 per unit variable: $130,000 fixed each year. The company's $18 unit product cost is computed as follows: Direct materials .......... Direct labor Variable manufacturing overhead .... Fixed manufacturing overhead ($270,000 = 45,000 units) .. Absorption costing unit product cost ........ Forty percent of fixed manufacturing overhead consists of wages and salaries; the remainder con- sists of depreciation charges on production equipment and buildings. Production and cost data for the two years are: Units produced.......... Units sold ............. Year 1 45,000 40,000 Year 2 45,000 50,000 Required: 1. Prepare a variable costing contribution format income statement for each year. 2. Reconcile the absorption costing and the variable costing net operating income figures for each year.
OC userin Physics·19 Nov 201769. Calculate the equilibrium constant for the reaction between Ni2+ (aq) and Cd(s) (at 25 °C).
