For the next three questions use this information to calculate the values listed below the data set.

The following table shows the before and after effects of a policy change that increases the number of visits by caregivers to those homes with people needing assistance. Data were gathered for 6 months prior to the policy change (a time when visits were once per day in the morning) and after the policy change (visits increased from once per day to 2-3 times per day). The scores were from a modified life enthusiasm scale where higher scores indicated higher contentment. Do the data presented show an increase in contentment? Test at α=.01

What is(are) the critical value(s) for this information? (Round to two decimal places, and if two tailed please put only the positive value)

CVP: Before- and After-Tax Targeted Income

Head-Gear Company produces helmets for bicycle racing. Currently, Head-Gear charges a price of $240 per helmet. Variable costs are $96.00 per helmet, and fixed costs are $1,152,000. The tax rate is 25 percent. Last year, 14,000 helmets were sold.

Required:

1. What is Head-Gear's net income for last year?
$

2. What is Head-Gear's break-even revenue? In your computations, round the contribution margin ratio to two decimal places.
$

3. Suppose Head-Gear wants to earn before-tax operating income of $936,000. How many units must be sold? Round to the nearest whole unit.
units

4. Suppose Head-Gear wants to earn after-tax net income of $658,800. How many units must be sold? In your computations, round dollar amounts to the nearest dollar. Round your final answer to the nearest whole unit.
units

5. Suppose the income tax rate rises to 35 percent. How many units must be sold for Head-Gear to earn after-tax income of $664,560? Round to the nearest whole unit.
units

Waterways Corporation is preparing its budget for the coming year, 2020. The first step is to plan for the first quarter of that coming year. The company has gathered information from its managers in preparation of the budgeting process. Sales Unit sales for November 2019 111,000 Unit sales for December 2019 103,000 Expected unit sales for January 2020 114,000 Expected unit sales for February 2020 114,000 Expected unit sales for March 2020 116,000 Expected unit sales for April 2020 127,000 Expected unit sales for May 2020 139,000 Unit selling price $12 Waterways likes to keep 10% of the next month’s unit sales in ending inventory. All sales are on account. 85% of the Accounts Receivable are collected in the month of sale, and 15% of the Accounts Receivable are collected in the month after sale. Accounts receivable on December 31, 2019, totaled $185,400. Direct Materials Direct materials cost 80 cents per pound. Two pounds of direct materials are required to produce each unit. Waterways likes to keep 5% of the materials needed for the next month in its ending inventory. Raw Materials on December 31, 2019, totaled 11,400 pounds. Payment for materials is made within 15 days. 50% is paid in the month of purchase, and 50% is paid in the month after purchase. Accounts Payable on December 31, 2019, totaled $104,595. Direct Labor Labor requires 12 minutes per unit for completion and is paid at a rate of $9 per hour. Manufacturing Overhead Indirect materials 30¢ per labor hour Indirect labor 50¢ per labor hour Utilities 50¢ per labor hour Maintenance 30¢ per labor hour Salaries $41,000 per month Depreciation $18,100 per month Property taxes $2,500 per month Insurance $1,200 per month Maintenance $1,200 per month Selling and Administrative Variable selling and administrative cost per unit is $1.50. Advertising $15,000 a month Insurance $1,500 a month Salaries $71,000 a month Depreciation $2,500 a month Other fixed costs $2,900 a month Other Information The Cash balance on December 31, 2019, totaled $98,000, but management has decided it would like to maintain a cash balance of at least $700,000 beginning on January 31, 2020. Dividends are paid each month at the rate of $2.70 per share for 4,740 shares outstanding. The company has an open line of credit with Romney’s Bank. The terms of the agreement requires borrowing to be in $1,000 increments at 9% interest. Waterways borrows on the first day of the month and repays on the last day of the month. A $530,000 equipment purchase is planned for February.

For the first quarter of 2020, prepare a sales budget.

For the first quarter of 2020, prepare a production budget.

For the first quarter of 2020, prepare a direct materials budget. (Round cost per pound to 2 decimal places, e.g. 0.25 and all other answers to 0 decimal places, e.g. 2,520.)

For the first quarter of 2020, prepare a direct labor budget. (Round time per unit to nearest hour, e.g. 30 minutes will be rounded to 0.5 hours)

For the first quarter of 2020, prepare a manufacturing overhead budget. (Round overhead rate to 2 decimal places, e.g. 5.25 and all other answers to 0 decimal places, e.g. 2,520. List Variable Costs first.)

For the first quarter of 2020, prepare a selling and administrative budget. (Enter per unit expenses rounded to 2 decimal places. E.g. 1.25)

For the first quarter of 2020, prepare a schedule for expected cash collections from customers.

For the first quarter of 2020, prepare a schedule for expected payments for materials purchases. (Round answers to 0 decimal places, e.g. 2,520.)

For the first quarter of 2020, prepare a cash budget. (Round answers to 0 decimal places, e.g. 2,520.)

Horizon Corporation manufactures personal computers. The company began operations in 2016 and reported profits for the years 2016 through 2019. Due primarily to increased competition and price slashing in the industry, 2020’s income statement reported a loss of $20 million. Just before the end of the 2021 fiscal year, a memo from the company’s chief financial officer to Jim Fielding, the company controller, included the following comments:

If we don’t do something about the large number of unsold computers already manufactured, our auditors will require us to write them off. The resulting loss for 2021 will cause a violation of our debt covenants and force the company into bankruptcy. I suggest that you ship half of our inventory to J.A. Sales in Nevada. I know the company’s president and he will accept the merchandise and acknowledge the shipment as a purchase. We can record the sale in 2021 which will boost profits to an acceptable level. The J.A. Sales will simply return the merchandise in 2022 after the financial statements have been issued.

On behalf of our tax, financial advisory and medical service clients, we thank you again for taking the time to review our accounting processes. Our business continues to grow despite the impact that COVID-19 is having on our economy. In fact, the sound and reliable guidance that you and particularly members of ACC 331 provided to address previous concerns is needed more now than ever before.
Based on your experience and insight, please help us identify six recent scams (occurring after March 1, 2020) directly related to medicine (COVID-19) or the stimulus check payment process, and state what we should or can do to avoid becoming a victim.
Specifically, for each scam, identify (1) a specific target group or person (e.g. the elderly, retirees or anyone), (2) specific action steps taken by the scammer(s) or fraudster(s) and (3) what we could do to avoid becoming a victim.
For each scam, try to address parts (1), (2) and (3) by limiting your answer to 100 words.

A parachutist whose mass is 80 kg drops from a helicopter hovering 2000 m above the ground and falls toward the ground under the influence of gravity. Assume that the force due to air resistance is proportional to the velocity of the​ parachutist, with the proportionality constant b1=20 ​N-sec/m when the chute is closed and b2=100 ​N-sec/m when the chute is open. If the chute does not open until the velocity of the parachutist reaches 35 ​m/sec, after how many seconds will the parachutist reach the​ ground? Assume that the acceleration due to gravity is 9.81 m/s^2.

A parachutist whose mass is 85 kg drops from a helicopter hovering 1000 m above the ground and falls towards the ground under the influence of gravity. Assume that the force due to air resistance is proportional to velocity of the parachutist, with the proportionality constant b1=20 N-sec/m when the chute is closed and b2=90 N-sec/m when the chute is open. If the chute does not open until the velocity of the parachutist reaches 35 m/sec, after how many seconds will the parachutist reach the ground? Assume that the acceleration due to gravity is 9.81 m/sec^2.

Respiratory Care Modalities

April Long, a 60-year-old patient, is admitted with the diagnosis of small cell carcinoma of the left lower lobe. She had a left lower lobectomy removing the cancerous mass. After surgery, the patient has a chest tube to a closed water-seal drainage system, the Atrium Ocean at 20 cmH₂O.

1.   What are the nursing responsibilities when caring for a patient with a chest tube to a drainage system?

2. How should the nurse reposition the patient in this case study?

3. The chest tube accidently is disconnected from the drainage system and the drainage system is cracked. What should the nurse do?