(10) Let L = { <D> | D is a DFA that accepts sR whenever it accepts s } . Show that L is Turing-decidable.
In: Computer Science
Department S had 600 units 65% completed in process at the beginning of the period; 8,700 units completed during the period; and 1,000 units 53% completed at the end of the period. What was the number of equivalent units of production for the period for conversion if the first-in, first-out method is used to cost inventories? Assume the completion percentage applies to both direct materials and conversion cost.
a.8,100
b.8,310
c.8,840
d.9,840
15.
Department G had 3,600 units 25% completed at the beginning of
the period, 11,000 units were completed during the period; 3,000
units were 20% completed at the end of the period, and the
following manufacturing costs debited to the departmental work in
process account during the period:
| Work in process, beginning of period | $40,000 |
| Costs added during period: | |
| Direct materials (10,400 units at $8) | 83,200 |
| Direct labor | 63,000 |
| Factory overhead | 25,000 |
All direct materials are placed in process at the beginning of
production and the first-in, first-out method of inventory costing
is used. What is the total cost of 3,600 units of beginning
inventory which were completed during the period (round unit cost
calculations to four decimal places)?
a.$16,163
b.$62,206
c.$19,275
d.$40,000
17.
Carmelita Inc., has the following information available:
| Costs from Beginning Inventory | Costs from current Period | |
| Direct materials | $6,000 | $22,900 |
| Conversion costs | 5,200 | 155,800 |
At the beginning of the period, there were 500 units in process that were 42% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 5,500 units were started and completed. Ending inventory contained 400 units that were 30% complete as to conversion costs and 100% complete as to materials costs. The company uses the FIFO process cost method.
The cost of completing a unit during the current period was
a.$45.37
b.$26.36
c.$30.24
d.$36.29
The debits to Work in Process—Assembly Department for May, together with data concerning production, are as follows:
| May 1, work in process: | |
| Materials cost, 3,000 units | $7,500 |
| Conversion costs, 3,000 units, 50% completed | 5,500 |
| Materials added during May, 10,000 units | 25,300 |
| Conversion costs during May | 34,800 |
| Goods finished during May, 11,500 units | 0 |
| May 31 work in process, 1,500 units, 50% completed | 0 |
19. All direct materials are placed in process at the beginning of the process and the first-in, first-out method is used to cost inventories. The materials cost per equivalent unit for May is
a.$3.48
b.$2.20
c.$4.23
d.$2.53
25.
Mocha Company manufactures a single product by a continuous process, involving three production departments. The records indicate that direct materials, direct labor, and applied factory overhead for Department 1 were $100,000, $125,000, and $150,000, respectively. The records further indicate that direct materials, direct labor, and applied factory overhead for Department 2 were $50,000, $60,000, and $70,000, respectively. Department 2 has transferred-in costs of $390,000 for the current period. In addition, work in process at the beginning of the period for Department 2 totaled $75,000, and work in process at the end of the period totaled $90,000. The journal entry to record the flow of costs into Department 3 during the period is
a.
Work in Process—Department 3555,000
Work in Process—Department 2555,000
b.
Work in Process—Department 3375,000
Work in Process—Department 2375,000
c.
Work in Process—Department 3490,000
Work in Process—Department 2490,000
d.
Work in Process—Department 3570,000
Work in Process—Department 2570,000
29. If a department that applies FIFO process costing starts the reporting period with 50,000 physical units that were 25% complete with respect to direct materials and 40% complete with respect to conversion, it must add 12,500 equivalent units of direct materials and 20,000 equivalent units to direct labor to complete them.
True or False
30. Carmelita Inc., has the following information
available:
| Costs from Beginning Inventory | Costs from current Period | |
| Direct materials | 2,000 | $ 22,252 |
| Conversion costs | 6,200 | 150,536 |
At the beginning of the period, there were 500 units in process
that were 60% complete as to conversion costs and 100% complete as
to direct materials costs. During the period, 4,500 units were
started and completed. Ending inventory contained 340 units that
were 30% complete as to conversion costs and 100% complete as to
materials costs. The company uses the FIFO process cost
method.
The equivalent units of production for direct materials and
conversion costs, respectively, were
a.4,602 for direct materials and 4,802 for conversion costs
b.4,902 for direct materials and 4,802 for conversion costs
c.4,840 for direct materials and 4,802 for conversion costs
d.5,340 for direct materials and 4,902 for conversion costs
In: Accounting
The rise of MBS, mortgage-backed securities, and other somewhat complex financial instruments is thought to be one the primary causes behind the Global Financial Crisis and the Great Recession following the crisis. Describe what securitization means and how incentives of all participants (i.e. borrowers, local banks, national banks, investment banks, insurers) led to the incredible rise of MBS in the leadup to the crisis.
In: Economics
Discussion Topics:
Assume that you have a Saudi league player database. In this
database, you have a table containing players’ attributes such as
(Name, age, position, etc.) and you decided to add information
about players’ agents. Would you represent the agent information as
attributes in the player table or would you create an entity set
for players’ agents? Justify your answer.
Note: Provide answers in your own words.
In: Computer Science
In: Nursing
What do you think the future of health policy will look like in the U.S.?
In: Nursing
A 450-turn solenoid, 26 cm long, has a diameter of 2.1 cm . A
12-turn coil is wound tightly around the center of the
solenoid.
If the current in the solenoid increases uniformly from 0 to 4.7 A
in 0.57 s , what will be the induced emf in the short coil during
this time?
In: Physics
Consider a file with a large number of Person(id, name, birth-date) records. Assume that users frequently search this file based on a the field id to find the values of name or birthdate for people whose information is stored in the file. Moreover, assume that users rarely update current records or insert new records to the file. Which file structure, heap versus sorted, provides the fastest total running time for users’ queries over this file? Explain your answer.
In: Computer Science
Abby:
Firstly, I’d like to welcome everyone to this very important strategy meeting. As you should know, the purpose of today’s meeting is to agree a clear direction for our continued growth. We are faced with a number of growth choices. Bianca, could you please outline the first option?
Bianca:
Certainly – the first option is to expand the product range of our pretzels – to introduce different flavor pretzels and in various size packaging. This appears to be a suitable direction when you consider the chip/crisp market. There has been a significant increase in chip/crisp flavors in recent years. This means that consumers clearly like variety.
Corey:
I can understand your point, but my concern is the limited size of the pretzel market, whereas the chip market is huge. I mean, if you bring out, say ham and cheese flavored chips, then even with a small market share, you will probably still do all right. But you can’t do the same thing in the pretzel market – because you’ll simply end up with a small share of a small market, which would simply not be viable.
David:
I’ll have to agree. That’s why I think that we should be looking to leverage our brand into other product categories. What about ‘Presto Nuts’ or “Presto Crackers’ or even “Presto Chips”? This strategy makes a lot of sense as our own market research shows that ‘Presto’ is becoming a strong brand.
Ellie:
Yes sure, the brand has value, but it’s clearly associated with pretzels in the mind of the consumer. Our research also says that the brand owns the pretzel market. When consumers think pretzels, they think Presto. I would be very concerned that leveraging the brand into other product categories would dilute the value of the brand.
Fiona:
I share the same concerns as Ellie. And also remember that we initially chose the name ‘Presto’ because it sounded good with pretzels – you know ‘Presto Pretzels’. For me, ‘Presto Nuts’ or “Presto Crackers’ doesn’t have the same impact. But David did highlight some attractive markets – maybe we should consider entering those product categories, but under a different brand?
Graham:
Actually, I have been thinking about that. We already have the capabilities in the production of snack food and we also have established relationships with the key retailers. It would make sense to look at nuts or snack biscuits. And if we don’t want to use the Presto brand, we could simply name it something else.
Heath:
That might work. But it’s taken us a long time to build the Presto brand. I’m not sure whether there are enough marketing funds available to support the building of another brand.
Isabella:
Plus there is no guarantee that our existing retailers are looking for another nut, cracker, or chip brand to sell in their stores. Part of the reason we were successful in getting into retailers was that there wasn’t a lot of other pretzel manufacturers that could supply nationally in the quantities required.
Jade:
That was true in the beginning. But we’ve done a lot to grow the pretzel market in Australia. Therefore, it’s only a matter of time before we have a lot more competition in this market. That’s why I’m proposing that we introduce another pretzel brand to compete against Presto. I think that would dissuade some competitors from entering the market (if they think it’s too competitive).
Kevin:
That’s a good idea, but we also run the risk of cannibalization, where the new brand simply steals the sales from Presto. We could end up doing twice the work for the same sales result.
Luke:
And another concern is that a second brand might signal to potential competitors that this is becoming an attractive market (because new players are entering it). So there’s a chance that instead of reducing competition, this approach might actually increase it.
QUESTIONS
1. Classify the major viewpoints above, into the categories of:
In: Operations Management
a uniform 163 kg, 6m beam is held at rest by a vertical post s=2 m from its right end, and a vertical cable attached to its right end. A 92 kg man stands at the left end of the beam, d= 4m from the post.
a. create a complete FBD for the beam.
b. if we choose the piont where the post contacts the beam as axis for the purpose of calculating torques acting on the beam, which one of the forces in your FBD will generate no torque at all? Explain.
c. Identify the forces in your FBD that generate clockwise torques about this axis:
d. write a N2L expression relating the torques acting on the beam, only using symbols and assuming the beam is in quilibrium.
e. solve our N2L expression and calculate the tension in the cable.
In: Physics
What is the importance of salt concentrations during the DNA extraction protocol?
In: Biology
What advantages do markets offer when viewed as selection devices for the evolution of an economy? (Beinhocker Chapter 13)
In: Economics
Auditors should use emphasis of a matter paragraphs to draw attention to the fact that a required disclosure has been omitted from the financial statements. True or False?
In: Accounting
In: Physics
Respond to the following in a minimum of 175 words:
Discuss the limitations of GDP as a measurement tool.
In: Economics